2024-03-31-accounts - Brixton Mosque And Islamic Cultural Centre

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

HELP! To prepare cross border charities, click here Sequential step process for preparing a set of FRS This sheet is protected as there are hidden data e

Workbook properties have been set up

This FRS102 template is for ALL SIZES of charity operating in England & Wales WITHOUT

The current status of the steps process :-

This template is valid for the FRS102 2015 SORP as modified by the SORP bulleti

*Click for other sections* Trustees'Report Balance sheet Notes DetailPL1 DetailPL2 _———~~—-C~~
HELP files and the Operating Manual ~~FC~~
*HELP files in the operating manual are accessed from context sensitive link*
HELP!- Overview of the STEPs process HELP ! Link to the contents of th
Summary of the completed and non completed steps - The steps should be
*All Jurisdictions* Pre commencement data For thresholds click he ~~Lo~~
*PHASE 1 Steps 1 to 7* *Completed* Date of
Y/N completion
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HELP! STEP 1 Set Up the properties of the VT workbook? Y ------------------------------------------------------------------------------------------------------------------------------------------------ [	~~——~~
HELP! STEP 2 Set Up the legal status of the charity? Y [	~~——~~
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HELP! STEP 3 Set Up the legal parameters? Y ------------------------------------------------------------------------------------------------------------------------------------------------ [	~~——~~
HELP! STEP 4 Set Up Name and address details etc? Y ------------------------------------------------------------------------------------------------------------------------------------------------ [	~~——]~~

As this is NOT a company charity there is no requirement to complete step 5, which is not applicab

HELP! STEP 5 Set Up Company data settings? Y ------------------------------------------------------------------------------------------------------------------------------------------------ As this is NOT an UNINCORPORATED charity there is no requirement to complete step 6, which is n applicable on the basis of the data you have entered in STEP 2

This step is for unincorporated charities only HELP! STEP 6 Y (not CIOs) - It should be ignored for this charity ------------------------------------------------------------------------------------------------------------------------------------------------ HELP! STEP 7 Set Up Overseas Jurisdictions details? Y England & Wales Registration & scrutiny data For thresholds click he PHASE 2 Steps 8 to 10 Completed Date of Y/N completion ------------------------------------------------------------------------------------------------------------------------------------------------ Set Up Charity registration details:- England & HELP! STEP 8 Y Wales? ------------------------------------------------------------------------------------------------------------------------------------------------ As this is NOT a Registered Society there is no requirement to complete step 9, which is not applica the basis of the data you have entered in STEP 2 Set Up type of scrutiny - Audit or Accountant's HELP! STEP 9 Y Report or Exempt from independent scrutiny ------------------------------------------------------------------------------------------------------------------------------------------------ Set Up type of scrutiny - Audit or Accountant's HELP! STEP 10 Y Report or Exempt from independent scrutiny? You have now completed the pre accounts preparation data - proceed to 'E All Jurisdictions Entering Trustees' Annual Report data Phase 3 One step only - Step 12 Step 11 is not used in this template Completed Date of Y/N completion ------------------------------------------------------------------------------------------------------------------------------------------------ Ensure autohide is OFF before carrying out STEP 12 Note - the Trustees Annual Report (TAR) can be drafted and redrafted at any stage HELP! STEP 12 Set Up draft of the Trustees' Annual Report? Y

*All Jurisdictions* Entering planning data, accounts and formatting data, and f
*Phase 4* *18 steps - Steps 21 to 42* *Steps 13 to 20 are not used in this template*
*Completed* Date of
Y/N completion
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HELP! STEP 21 Established validity of appointment? y
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HELP! STEP 22 Planned the assignment? y
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HELP! STEP 23 Entered the Trial Balance? N
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There is hidden data in this row - do not delete
HELP! STEP 24 Analysed prior year surplus by funds? Y
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HELP! STEP 25 Set Up breakdown of income by donors etc y
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HELP! STEP 26 Selected the modules of the SORP? y
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HELP! STEP 27Set up Activity Analysis parameters? N
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As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use
HELP! STEP 28You should go to STEP 30 Y
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As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use a
HELP! STEP 29You should go to STEP 30 N
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As a small charity, you MUST use Step 30
HELP! STEP 30 Y Reallocated overheads when activity analysis not used
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HELP! STEP 31 Analysed funds transfers? N
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HELP! STEP 32 Entered key data for the accounts? Y

------------------------------------------------------------------------------------------------------------------------------------------------ As a small charity, you should NOT use STEP 33 as you have chosen NOT to use activity HELP! STEP 33 This does not apply. Go to STEP 34 y

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HELP! STEP 34 Adapted the notes to the accounts? y
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HELP! STEP 35 Determined which accounting policies to hide? y
*Note - This step can be modified at any stage in the accounts process and should be revie*
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HELP! STEP 36 y Determined if an Income & Expenditure ac is
required?
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HELP! STEP 37 Analysed items on Detail PL2 and Detail PL1 N
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HELP! STEP 38 Formatted the prior period SOFA? y
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HELP! STEP 39 Prepared a cash flow statement? N
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HELP! STEP 40 Formatted pages and page breaks? N
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HELP! STEP 41 Set report data for printing eg pages etc? N
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HELP! STEP 42 Reviewed/ Printed off the accounts for signature N
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This rows below here should not be deleted or modified, and no rows or columns should b All cells in this section are locked and prohibited for use

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Ver 18 EW FRS102 NONEND 1
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S102 SORP (2016 update) compliant accounts

elements - You can only enter data in the blue shaded cells

Click for the SORP Bulletin Feb 2 Click for Video T endowment funds HELP HELP Changes in the 2016 mod be progressed until this step has been completed STEP 23 If any STEP is gre be progressed until this step has been completed STEP 23 based on the data eted step does not app be finalised until 'Y' is entered at the foot of this step STEP 23 in, February 2016 SOFA Scrutiny report Cash flow Return to 'Home - step summaryTop of TB

ks in each section of the file . General sections are accessed from the links belo

he program manual HELP! Am I using the correct template?

e completed in sequential order

ere	*Link* *to step* -------------------------------------------------------------------------------------------- HELP!- Overview of the STEPs process *Remember to enter 'y' at the bottom of eac* *step, to indicate completion*
*Completed* n by
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	Step 1 You may proceed to the next step
---------------------------------------------	------------------- Step 2 Data validated in Step 2

---------------------------------------------	------------------- If there is no data error indicated above You may step
	Step 3 You may proceed to the next step
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	Step 4 You may proceed to the next step -------------------
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le on the basis of the data you have entered

-------------------------------------------- -------------------------------------------- ere not	-------------------------------------------- -------------------------------------------- ere not	Step 5 There appears to be invalid input in Step 5 - Re en If there is no data error indicated above Go to STE --------------------------------------------------------------------------------------------- Data validated in Step 6 Step 6 -------------------- If there is no data error indicated above You may step
		Step 7 You may proceed to the next step
		*Link* *to step* *Remember to enter 'y' at the bottom of each compl* --------------------------------------------------------------------------------------------- Step 8 Data validated in Step 8
E	*Completed* n by --------------------------------------------

	-------------------------------------------- -------------------------------------------- able on	--------------------------------------------------------------------------------------------- There appears to be invalid input in Step 9 - Re en Step 9 If there is no data error indicated above You may --------------------------------------------------------------------------------------------- If there is no data error indicated above You may step
		Step 10 Data validated in Step 10
	*nter accounts data' steps*	Entering accounts data If there is no data error indicated above You may to the next step

	*Completed*	*Link*
n	by	*to step*	*Remember to enter 'y' at the bottom of each compl*
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e. Any numerical entries in the TAR will be updated when the TB is entered or modified

Step 12 You may proceed to the next step

finalising the accounts

*Completed* n by --------------------------------------------	*Link* *to step* *Remember to enter 'y' at the bottom of each compl* ---------------------------------------------------------------------------------------------
	Step 21 You may proceed to the next step
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	Step 22 You may proceed to the next step
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	Step 23 WARNING ! The job CANNOT be finalised until 'Y
--------------------------------------------	--------------------------------------------------------------------------------------------- entered at the foot of this step
	Step 24 You may proceed to the next step
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	Step 25 d h
	You may procee to te next step ---------------------------------------------------------------------------------------------
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	Step 26 You may proceed to the next step
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activity analysis - You should

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----------------------------------------------------------------------------------------------------------------------------------------- y analysis - You should go to STEP 34

--------------------------------------------	Step 33 You may proceed to the next step --------------------------------------------------------------------------------------------- Step 34 You may proceed to the next step --------------------------------------------------------------------------------------------- Step 35 You may proceed to the next step --------------------------------------------------------------------------------------------- Step 36 You may proceed to the next step --------------------------------------------------------------------------------------------- Step 37 --------------------------------------------------------------------------------------------- Step 38 You may proceed to the next step --------------------------------------------------------------------------------------------- Step 39 --------------------------------------------------------------------------------------------- Step 40 --------------------------------------------------------------------------------------------- Step 41 --------------------------------------------------------------------------------------------- This is a required process in the SORP and must be completed before the next steps This is a required process in the SORP and must be completed before the next steps This is a required process in the SORP and must be completed before the next steps This is a required process in the SORP and must be completed before the next steps

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*ewed at finalisation* --------------------------------------------

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	Step 42 This is a required process in the SORP and must b
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18.02

2016 modifying the FRS102 SORP

dified version of FRS102 SORP

eyed out, it means that

a you have entered, the ply

ow:-

ch completed

proceed to the next

ter the data EP 7 ------

proceed to the next

leted step ------ proceed to the next ------ ter the data proceed to the next step ------ proceed

leted step ------

leted step ---------------- Y' is ------

2.0

------ be ------

Sequential step process for

You have indicated that the step below has been satisfactorily completed

~~[GEE~~ STEP 1 Set Up the properties of the VT workbook? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England & Wales WI

The current status of the steps process :- Pre commencement Registration & scrut Trustees' Annual Re Data to finalise the a This template is valid for the FRS102 2015 SORP as modified by the SO

Scope of this step

Applies to all char

Purpose of this step

This step confirms that you have set up the following VT workbook pro Name of charity - Current period - Prior period - Whether c Cash flow statement MANDATORY for large charities - Op

What do I do in this step ?

Report of the Accountant/Auditor/Examiner

DO NOT alter the VT properties relating to the accountant's report, which is set as a examiner's report.

Suppressing the cash flow statement for smaller charities (ie with gross income of less If you are preparing accounts for a smaller charities, for accounting periods commen should be suppressed by ensuring the 'cash flow statement' is NOT ticked in the VT

Including the cash flow statement for all other charities

For all other charities ,the 'cash flow statement' is MUST be ticked in the VT propert

Confirm you have completed this step by entering 'Y' in the final blue c

Data input section

Have you correctly Set Up the properties of the VT workbook? - 'Y' or 'N' - Def

Free Text area for this step, for comments and cross references to working pa

You have indicated that the step below has been satisfactorily completed STEP 2 Set Up the legal status of the charity? Subject to the limitations upon the scope of my work as detailed a This FRS102 template is for ALL SIZES of charity operating in England & Wales WI The current status of the steps process :- *Pre commencement* *Registration & scrut* *Trustees' Annual Re* *Data to finalise the a* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step *Applies to all char* Purpose of this step This step confirms the legal status of the charity and determines the ba What do I do in this step ?	You have indicated that the step below has been satisfactorily completed STEP 2 Set Up the legal status of the charity? Subject to the limitations upon the scope of my work as detailed a This FRS102 template is for ALL SIZES of charity operating in England & Wales WI The current status of the steps process :- *Pre commencement* *Registration & scrut* *Trustees' Annual Re* *Data to finalise the a* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step *Applies to all char* Purpose of this step This step confirms the legal status of the charity and determines the ba What do I do in this step ?

STEP 2

	The current status of the steps process :- *Pre commencement* *Registration & scrut* *Trustees' Annual Re* *Data to finalise the a* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step *Applies to all char* Purpose of this step This step confirms the legal status of the charity and determines the ba What do I do in this step ?

1) Enter the legal status from the drop down list. Place your cursor in t 2) Enter the date of the governing document in the blue cell
3) Confirm the description of 'Trustees' as you wish it to appear in repo

(ignore this if it is a Registered Society)

4) Confirm you have completed this step by entering 'Y' in the final blu

Data input section

1) Enter the legal status from the drop down list. Place your cursor in the grey

Charitable Incorporated Organisation CIO

2) Entering the date of the Governing Document

If you wish the Trustees Annual Report to disclose the date of the Governing format dd/mm/yy :

Enter the textual description for the Trustees - In most cases 'Trustees This could be 'Officers', Board of management' or something similar - enter th Using Capital letters at the start of the words will be consistent with the

Do not alter this from 'Trustees' if the entity is a Registered Society - th

Data Validation

You have selected a valid option for this step

You have correctly entered a legal status

Have you correctly Set Up the legal status of the charity? - 'Y' or 'N' - Default i

Free Text area for this step, for comments and cross references to working pa

You have indicated that the step below has been satisfactorily completed STEP 3 Set Up the legal parameters? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England & Wales WI The current status of the steps process :- *Pre commencement* *Registration & scrut* *Trustees' Annual Re* *Data to finalise the a* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step *Applies to all char* Purpose of this step This step confirms that the criteria and legal parameters are met for pre What do I do in this step ? 1) Answer the questions in the blue cells below with a 'Y' or a 'N'. *If the third question is answered with a 'Y' read the guidance in Append* *The default entry is 'Y' to questions 1 and 2 and 'N' to question 3 but ch* 2) Confirm you have completed this step by entering 'Y' in the final blu Why do I do this? HELP! Why is the Small Company question being asked if the charity is not a comp	You have indicated that the step below has been satisfactorily completed STEP 3 Set Up the legal parameters? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England & Wales WI The current status of the steps process :- *Pre commencement* *Registration & scrut* *Trustees' Annual Re* *Data to finalise the a* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step *Applies to all char* Purpose of this step This step confirms that the criteria and legal parameters are met for pre What do I do in this step ? 1) Answer the questions in the blue cells below with a 'Y' or a 'N'. *If the third question is answered with a 'Y' read the guidance in Append* *The default entry is 'Y' to questions 1 and 2 and 'N' to question 3 but ch* 2) Confirm you have completed this step by entering 'Y' in the final blu Why do I do this? HELP! Why is the Small Company question being asked if the charity is not a comp

STEP 3

	The current status of the steps process :- *Pre commencement* *Registration & scrut* *Trustees' Annual Re* *Data to finalise the a* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step *Applies to all char* Purpose of this step This step confirms that the criteria and legal parameters are met for pre What do I do in this step ? 1) Answer the questions in the blue cells below with a 'Y' or a 'N'. *If the third question is answered with a 'Y' read the guidance in Append* *The default entry is 'Y' to questions 1 and 2 and 'N' to question 3 but ch* 2) Confirm you have completed this step by entering 'Y' in the final blu Why do I do this? HELP! Why is the Small Company question being asked if the charity is not a comp

Data input section

1) Large or small charity

Current Statutory limit

Does the gross income exceed the statutory limit shown above? Check that the data entered here is consistent with the scrutiny entered in Ste

2) Small company conditions

Does the charity meet all the conditions for a SMALL company under the Com NOT a company?

As you have stated this meets the small company tests, the comments below

DO not delete this row - hidden validation data

This template is fully compliant with the requirements relating to small compa it contains a number of the more basic disclosure requirements required for m templates for medium or large companies should be first to provide a draft ba requirements, and then secondly check this draft, either to confirm that the d final version (say in Word) , having regard to specific Companies Act disclosu to the particular charity for whom accounts are being prepared.

It may be that in many cases, no additional work is required, and the template medium and large companies the use of a disclosure check list is essential.

If this process is done almost at the finalisation stage, then there should not b a final set of accounts using a Companies Act disclosure checklist. For a com If the charity does not meet the small company provisions, even if it is not a c

3) Group Accounts

Are you preparing Group Accounts, where this charity is a member of t Have you correctly Set Up the legal parameters? - 'Y' or 'N' - Default is 'N'

Free Text area for this step, for comments and cross references to working pa

You have indicated that the step below has been satisfactorily completed STEP 4 Set Up Name and address details etc? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England & Wales WI The current status of the steps process :- *Pre commencement* *Registration & scrut* *Trustees' Annual Re* *Data to finalise the a* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step *Applies to all char* Purpose of this step *This step collates a variety of data about the charity so that elements o* *or examiner's report, or the notes to the accounts can be automated an* What do I do in this step ? 1) Answer the question about the operating name by entering data in t 2) Enter the address and contact details as shown below. Make sure yo 3) Confirm you have completed this step by entering 'Y' in the final blu DO not delete this row - hidden validation data Why do I do this? - refer to the comments below	You have indicated that the step below has been satisfactorily completed STEP 4 Set Up Name and address details etc? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England & Wales WI The current status of the steps process :- *Pre commencement* *Registration & scrut* *Trustees' Annual Re* *Data to finalise the a* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step *Applies to all char* Purpose of this step *This step collates a variety of data about the charity so that elements o* *or examiner's report, or the notes to the accounts can be automated an* What do I do in this step ? 1) Answer the question about the operating name by entering data in t 2) Enter the address and contact details as shown below. Make sure yo 3) Confirm you have completed this step by entering 'Y' in the final blu DO not delete this row - hidden validation data Why do I do this? - refer to the comments below

STEP 4

	The current status of the steps process :- *Pre commencement* *Registration & scrut* *Trustees' Annual Re* *Data to finalise the a* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step *Applies to all char* Purpose of this step *This step collates a variety of data about the charity so that elements o* *or examiner's report, or the notes to the accounts can be automated an* What do I do in this step ? 1) Answer the question about the operating name by entering data in t 2) Enter the address and contact details as shown below. Make sure yo 3) Confirm you have completed this step by entering 'Y' in the final blu DO not delete this row - hidden validation data Why do I do this? - refer to the comments below

HELP! Why is the common name question being asked? HELP! Why are the name and address details being asked?

Data input section

1) Common name

What is the operating name of the charity, or which it is known ?	name by	Brixton Mosque and
2) Address and contact details
*Enter the address of the charity*	*Line 1*	1 Gresham Road
	*Line 2*	Brixton
	*Line 3*	London
	*Line 4*	United Kingdom
	*Post code*	SW9 7PH
*Enter the telephone number of the charity*		020 7735 9967
*Enter the email address of the charity*		info@brixtonmasjid.c
*Enter the web address of the charity*		brixtonmasjid.co.uk

Enter the details of the company registered office below.

3) Is the company registered office the same as the above address?

Complete the rows below with the company registered office det

3a) Enter the company registered office address	*Line*	1
	*Line*	2
	*Line*	3
	*Line*	4
	*Post*	*code*

Have you correctly Set Up Name and address details etc? - 'Y' or 'N' - Default

Return to 'Home - ste

Free Text area for this step, for comments and cross references to working papers

As this is NOT a company charity , this range of the template has been suppressed as it relat the data you have entered in STEP 2

STEP 5 Set Up Company data settings? - For company charities established under co This sheet is protected as there are hidden data elements - You c

This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :- Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc

This template is valid for the FRS102 2015 SORP as modified by the SO

Scope of this step

This is not a com entered in Step 5

Purpose of this step

This step is for charities with a corporate identity (other than a CIO or SCIO) a used throughout the accounts and tailors the template accordingly.

What do I do in this step ?

1) Enter the type of the entity from the drop down list- Place your cursor in th

2) Enter the company number in the blue box, (including leading zeros). If the

3) Confirm you have completed this step by entering 'Y' in the final blue cell. U

Data input section

1) Enter the type of the entity from the drop down list- Place your cursor in th As this is an incorporated COMPANY charity , you MUST choose entered in Step 5

x Data not entered in Step 5

2) If applicable, enter the Company Registration Number below AND in the VT Enter the Company Registration Number in the bue cell unless there is a prom yp charity 0

Data Validation

The data you have entered is inconsistent with the type of charity choose any option from the drop down list, except - 'xData not en Enter the correct data

Have you correctly Set Up Company data settings? - 'Y' or 'N' - Default is 'N'

Free Text area for this step, for comments and cross references to working pa

As this is NOT an UNINCORPORATED charity , this range of the template has been suppress basis of the data you have entered in STEP 2

This step is for unincorporated charities only (not CIOs) - It should be ignored

This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :-

Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc

This template is valid for the FRS102 2015 SORP as modified by the SO

Scope of this step

This section is for unincorp showing is - 'xData not ente

Purpose of this step

This step is for unincorporated charities (not including CIOs or SCIO) and col which is used throughout the accounts and tailors the template accordingly.

What do I do in this step ?

1) Enter the type of the entity from the drop down list - Place your cursor in th

2) Confirm you have completed this step by entering 'Y' in the final blue cell. U

Data input section Enter the type of the entity from the drop down list - Place your cursor in the g

DO not delete this row - hidden validation data

An unincorporated charity established by Trust Deed

Data Validation

As this an UNINCORPORATED charity you have entered a correc

you have entered a correct legal type for this charity

Have you correctly This step is for unincorporated charities only (not CIOs) -

Free Text area for this step, for comments and cross references to working pa

You have indicated that the step below has been satisfactorily completed STEP 7 Set Up Overseas Jurisdictions details? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :-	*Pre commencement d*	*Pre commencement d*
	*Registration & scrutin*
	*Trustees' Annual Repo*
	*Data to finalise the acc*
This template is valid for the FRS102 2015 SORP as modified by the SO
Scope of this step *This step is for all charities wh*
	*The Isle of Man and the Chann*
Purpose of this step
*The SORP requires that details of registration in any non UK jurisdictio*
*Remember, a UK charity can lose ALL its*	*UK tax exemptions if it is obli*
Why do I do this?
*HELP!*Why getting this wrong may have taxation implications
What do I do in this step ?

1) If the charity is not registered in any overseas jurisdictions, answer 'N' in th Otherwise, give the required details

2) Confirm you have completed this step by entering 'Y' in the final blue cell. U

Data input section HELP! Comment - Overseas jurisdi

1) Is the charity registered in any jurisdiction (including the IOM and th England & Wales, Scotland & Northern Ireland?

Return to 'Home - step summary'

2) If you have answered 'Y' above, give details of overseas registrations

Give below the details of any country or jurisdiction, anywhere in the world, in

If additional rows are required, then these should be manually entered in the r The text below will appear in the acounts as written , so should be accurately Country/Jurisdiction

DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above

Have you correctly Set Up Overseas Jurisdictions details? - 'Y' or 'N' - Default

Return to 'Home - step summary'

Free Text area for this step, for comments and cross references to working pa

You have indicated that the step below has been satisfactorily completed Step 8 Charity registration details for the jurisdictions relevant to this template Step 8. Set Up Charity registration details:- England & Wales? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England The current status of the steps process :- Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step You should complete the a Purpose of this step

This step is for charities registered in England & Wales and gathers reg which is used throughout the accounts and tailors the template accord

What do I do in this step ?

1) If there is a charity number, enter this in the blue cell below and proceed to zero in the blue cell and then give reasons why there is no charity number.

2) ONLY if there is no charity number, give reasons as to why the charity is no

3) Confirm you have completed this step by entering 'Y' in the final blue cell. U

Data input section

1) Charity Registered Number

Enter the charity registered number if there is one, or '0' if there is no number.

2) If there is no charity number , give reasons

As there is a charity number entered above , ignore the rows below - proceed to the en The options available in England & Wales if there is NO charity n

Do NOT select an option that does not apply or is not relevant

x Data not entered in Step 8

There is hidden data in this row - do not delete

Data Validation

You have entered valid charity details

Have you correctly Set Up Charity registration details:- England & Wales? - 'Y

Free Text area for this step, for comments and cross references to working pa

As this is NOT a Registered Society , this range of the template has been suppressed as it re the data you have entered in STEP 2

STEP 9 Set Up type of scrutiny - Audit or Accountant's Report or Exempt from indepe

This sheet is protected as there are hidden data elements - You c

This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :-

Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc

This template is valid for the FRS102 2015 SORP as modified by the SO

Scope of this step This is for a Registered Society in Englan This is a Registered Society operating in

Purpose of this step

This step is for Registered Societies in England & Wales and gathers income i and tailors the template accordingly.

What do I do in this step ?

1) Select the income levels of this Registered Society from the drop down list.

2) Select the text description you wish to use for officers or the committee

3) Confirm you have completed this step by entering 'Y' in the final blue cell. U

Data input section

As this is a Registered Society , you MUST choose any option from the

x Data not entered in Step 9

Enter the textual description for the officers - This could be 'Officers', Board of Management' or something similar - enter th Using Capital letters at the start of the words will be consistent with the report

Data Validation

The data you have entered is inconsistent with the type of charity choose any option from the drop down list, except - 'xData not en

Based on the above , the appropriate report for a Registered Society In Engla

Have you correctly Set Up type of scrutiny - Audit or Accountant's Report or E independent scrutiny - 'Y' or 'N' - Default is 'N'

Free Text area for this step, for comments and cross references to working pa

In all cases , the following step MUST be completed before you can proceed

STEP 10

Set Up type of scrutiny - Audit or Accountant's Report or Exempt from indepe

This sheet is protected as there are hidden data elements - You c	This sheet is protected as there are hidden data elements - You c
This FRS102 template is for ALL SIZES of charity operating in England
The current status of the steps process :- *Pre commencement d*
*Registration & scrutin*
*Trustees' Annual Repo*
*Data to finalise the acc*
This template is valid for the FRS102 2015 SORP as modified by the SO
Scope of this step Applies to all charities, both L

Purpose of this step

To determine whether there is to be an audit and the type of audit in England & and to gather income information which determines the level of scrutiny and

What do I do in this step ?

1) in section A below, select the scrutiny levels of this charity by answering 'Y

2) If you are prompted to do so, complete section B by answering 'Y' or 'N'. O

3) If you are prompted to do so, complete section C, by selecting the income the grey cell below to reveal the drop down box. Otherwise, go straight to Data 4) Check that the data entered here is consistent with the size entered in Step 5) Confirm you have completed this step by entering 'Y' in the final blue cell. Data input section A. Testing to see if it is an audit - You MUST complete section A b HELP! Details of the differences between Charities Act and Companies Act audits If any of the answers to the questions below are 'Y, the template will be

This blank section has been suppressed as it is not relevant to this charity

For company charities, does the company exceed the Companies Act audit th January 2016, the limits are the same as the small company definition but not

For company charities for periods commencing before 1st January 201 above

COMPANIES ACT AUDIT TEST (2)

For company charities, have more than 10% of members required an audit fo

CHARITIES LEGISLATION STATUTORY AUDIT TEST (1)

Is the gross income above £1000000

Check the data entered in Step 3 to ensure it is consistent with the entry abov

CHARITIES LEGISLATION STATUTORY AUDIT TEST (2)

Has the CCEW required an audit?

CHARITIES LEGISLATION STATUTORY AUDIT TEST (3) Do the gross assets exceed £3260000 AND gross income exceed £250000 pa ?

NON STATUTORY AUDIT TEST (1)

Does a donor require an audit?

NON STATUTORY AUDIT TEST (2)

Do the governing documents require an audit?

NON STATUTORY AUDIT TEST (3)

Have the trustees elected to have a voluntary audit?

NOTE: If you cannot answer Y to at least one of the above questions, th

Based on the above, the appropriate scrutiny level In England & Wales is:-

If CCEW have excused the charity from having an audit, then treat it as having income and complete the examination section below. If there is such an exemption what was th

Remember that is a legal requirement in England & Wales that, unless e audit OR to claim exemption from scrutiny, unless an audit is MANDAT if there is a minute.

Is there such an election on file?

B. Testing to see if it is an Independent Examination or whether

Based on your answers, this is NOT an audit, so proceed to answer the

Select the income levels of this charity from the drop down list below. Place y

The Gross Income of the charity is more than £25000 pa and less than £

HELP! Details of professional qualifications required for an examination in E&W wh

Data Validation

You have selected a valid option for this step

Based on the data supplied, the appropriate report in England &

Have you correctly Set Up type of scrutiny - Audit or Accountant's Report or Exempt from independent scrutiny? - 'Y' or 'N' - Default is 'N'

Return to 'Home - ste

Free Text area for this step, for comments and cross references to working pa

You have indicated that the step below has been satisfactorily completed	You have indicated that the step below has been satisfactorily completed
STEP 12	Set Up draft of the Trustees' Annual Report?
	This sheet is protected as there are hidden data elements - You c
	This FRS102 template is for ALL SIZES of charity operating in England
	The current status of the steps process :- *Pre commencement d*
	*Registration & scrutin*
	*Trustees' Annual Repo*
	*Data to finalise the acc*
	This template is valid for the FRS102 2015 SORP as modified by the SO
	Scope of this step *This step applie*
	Purpose of this step
	*This step enables the Trustees' Annual Report (the TAR) to be drafted in comp*
	What do I do in this step ? *Unlike other steps, t*
	*Indeed, certain aspe*
	*1 ) Go to the TAR by clicking here* Go to draft the TAR
	*2) Confirm you have completed this step by entering 'Y' in the final blue cell. U*
	Have you correctly Set Up draft of the Trustees' Annual Report? - 'Y' or 'N' -
	Default is 'N'
	*Free Text area for this step, for comments and cross references to working pa*

You have	indicated that the step below has been satisfactorily completed
STEP 21	Established validity of appointment?
	This sheet is protected as there are hidden data elements - You c
	This FRS102 template is for ALL SIZES of charity operating in England
	The current status of the steps process :- *Pre commencement d*
	*Registration & scrutin*
	*Trustees' Annual Repo*
	*Data to finalise the acc*
	This template is valid for the FRS102 2015 SORP as modified by the SO
	Scope of this step *Applies to all char*

Purpose of this step

This step is an aide memoire, to ensure that all the formalities have been prop these matters have been overlooked. Some of the items covered are legal or p

What do I do in this step ?

1) Answer all the questions

2) Confirm you have completed this step by entering 'Y' in the final blu

Data input section

Ask yourself, are you acting as :-

An accountant preparing the accounts for audit or examination by somebody else? An auditor under the Companies Act?

An auditor under the Charities legislation? An auditor under some other requirement?

An Independent Examiner? If so, have you confirmed you are using the version of C A Reporting accountant (either under Co-operative and Community Benefit Societie An accountant preparing accounts exempt from scrutiny?

Confirm that :-

If relevant, you have sent out a suitable 'letter of clearance' request to the previous a Money Laundering rules

You have on file an up to date letter of engagement appropriate to the nature of the You have carried out suitable Money Laundering checks, and obtained a suitable an You have carried out appropriate independence checks

That, if applicable, all the requirements of CC31 have been followed by the trustees

That a minute has been approved by the board, and a copy is on your file, confirmin

That your file fully documents all matters relating to your appointment

Have you correctly Established validity of appointment? - 'Y' or 'N' - Default is 'N'

Free Text area for this step, for comments and cross references to working pa

You have indicated that the step below has been satisfactorily completed	You have indicated that the step below has been satisfactorily completed	You have indicated that the step below has been satisfactorily completed
STEP 22	Planned the assignment?
	This sheet is protected as there are hidden data elements - You c
	This FRS102	template is for ALL SIZES of charity operating in England
	The current status of the steps process :- *Pre commencement d*
		*Registration & scrutin*
		*Trustees' Annual Repo*
		*Data to finalise the acc*
	This template is valid for the FRS102 2015 SORP as modified by the SO
	Scope of this step *Applies to all char*
	Purpose of this step
	*Audit regulations (for audits)/ CC32/OSCR Guidance (for examinations) and pr*
	What do I do in this step ?
	*Carry out the required planning steps and record them in the working p*
	*Confirm you have completed this step by entering 'Y' in the final blue c*
	Have you correctly Planned the assignment? - 'Y' or 'N' - Default is 'N'
		Go to Step 23

Free Text area for this step, for comments and cross references to working pa

This step MUST be completed before you can proceed STEP 23 Entered the Trial Balance?

This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England The current status of the steps process :- Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step This step applie

Purpose of this step

This step enters the prime data to the accounts, and will prepare the fir

What do I do in this step ?

1) Prepare an anlaysed trial balance from the accounting records of the any other bookkeeping system that produces a detailed Trial Balance. R Instructions - key points for data entry:- HELP! How do you a

All entries in all columns on the Trial Balance require debits to be entered as You should only enter data in blue shaded cells, whether these are numbers There is a wealth of information and tips in the HELP files.

Explanatory comments on how you enter data are shown throughout the T

2 ) Go to the Trial Balance input datasheet by clicking the link below, en point after entering data by clicking on Return to step 23 (TB input), fro

Go to Trial balance input

3) Check the data validation section below.

4) As long as the Trial Balance balances, do not worry, at this stage, if e

5) Confirm you have completed this step by entering 'Y' in the final blu

Data Validation

After entering the trial balance,check it balances by clicking the VT '123 Have you correctly Entered the Trial Balance? - 'Y' or 'N' - Default is 'N'

Free Text area for this step, for comments and cross references to working pa

There is hidden data in this row - do not delete You have indicated that the step below has been satisfactorily completed STEP 24 Analysed prior year surplus by funds? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :- Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc This template is valid for the FRS102 2015 SORP as modified by the SO This step applie Scope of this step year - ie if this is Purpose of this step This step analyses prior year figures that were not analysed in the Trial Balance When you entered the Trial Balance, you entered total funds for the prior year in th However, for some disclosures, and for funds to balance, analysis of balances in the analyse the prior year total information you have entered in the trial balance to upd This will also update the Trial Balance funds data.

What do I do in this step ?

1) Enter the required analysis over unrestricted, restricted and endowment fun

2) Confirm you have completed this step by entering 'Y' in the final blue cell. U

All entries in all columns on the Trial Balance require Explanatory comments on how you enter data are shown throughout the Tdebits to be entered as positive and credit You should only enter data in blue shaded cells, whether these are numbers or text. All yellow sh The figures showing as 'still to be analysed' are the entries you made to There is a wealth of information and tips in the green comment boxes

Methodology a) If you had any revaluation of Fixed Assets last year, then b) Check the total of A is now zero
c) Now analyse the total E, over the types of funds B,C and
d) Check the total of E is now zero
e) If you have analysed correctly, W should now be zero - W

		Total of prior year

	Still to be analysed --------------------------->>>>>W Unrestricted B Restricted C Total of prior year surplus in TB	(16,106.12) 66,572.06 (68,720.78) (18,254.84)

Go to funds section of the SOFA Go to funds section of Balance She

ERROR in the row(s) above - The analysis has not been completed - W

Have you correctly Analysed prior year surplus by funds? - 'Y' or 'N' - Default

Go to Step 25

Free Text area for this step, for comments and cross references to working pa

You have indicated that the step below has been satisfactorily completed

STEP 25 Set Up breakdown of income by donors etc

This sheet is protected as there are hidden data elements - You c

This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :-

Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc

This template is valid for the FRS102 2015 SORP as modified by the SO

Scope of this step

This step applie indicate the data

Donations and leg Income from char

Purpose of this step

This step analyses the prime income data you entered to the TB, in ord

W hen you entered the Trial Balance, you entered various income categorie The SORP requires details of material components of such items, and they

What do I do in this step ?

1) Read the 'Must read' section below.

MUST READ !!!!! -Explanation and comments about the analys

HELP! SORP 4.37 - Analysis of income HELP! How do I enter the income?

2) After reading instruction 2 to 7, you should use the link below to go to the ' what you should do when you return to this section.

3) When you have arrived at 'breakdown of income', check the links to both ca is no data to analyse, you can ignore that link.

4) Assuming you cannot ignore a link to a category of income,then, within eac that there is no data to analyse, you can ignore that link.

5) For each subcategory of income, enter data in the blue cells, until the 'still TB, less the amounts you have already analysed.

6) When you have fully analysed each subcategory, the figures you have analy subcategory. That will bring you back to here.

7) Confirm you have completed this step by entering 'Y' in the final blue cell. U

IF IN THE COURSE OF DOING THIS ANALYSIS YOU FIND THAT SOME INCOME HAS B

Go to breakdown of income section

Data entry validation

Donations and legacies

Income from charitable funders

Have you correctly Set Up breakdown of income by donors etc - 'Y' or 'N' - De

Go to Step 26

Working section of Step 25

Breakdown of income to comply with para 4.37

Categories of Income to analyse

CATEGORY 1) Donations/legacies -This is REFERENCE A1 in the SORP

CATEGORY 2) Charitable income from funders - This is REFERENCE A2 in the SORP

Category 1- Analysis of donations and legacies to comply with para 4.37

The following links take you to the individual analysis sections:- Donations and gifts from individuals Legacies receivable Revenue grants from government and public bodies Revenue grants and donations from non public bodies Sponsorship Donated goods and services

Capital grants from government and public bodies Capital grants from non public bodies Spare heading- replace with text-may require detailed analysis Spare heading- replace with text-may require detailed analysis Current year Unrestricted Funds £ *Heading A1-1, from the Trial Balance :-*	Capital grants from government and public bodies Capital grants from non public bodies Spare heading- replace with text-may require detailed analysis Spare heading- replace with text-may require detailed analysis Current year Unrestricted Funds £ *Heading A1-1, from the Trial Balance :-*	Capital grants from government and public bodies Capital grants from non public bodies Spare heading- replace with text-may require detailed analysis Spare heading- replace with text-may require detailed analysis Current year Unrestricted Funds £ *Heading A1-1, from the Trial Balance :-*
There is data still to analyse in this section in STEP 25 amounting to £ 326443.8
		Return to donations a
*Donations and gifts from individuals*
Balance still to be analysed- all entries on this row should be nil when the analysis is complete
*Small donations individually less than £1000* *Gift aid donation from subsidiiary undertaking*
Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25	When it says 'on the analysis Step 25' , it means enter the donor name on these blue rows.
*Total*
These details will transfer to the final accounts
Return to top of donation analysis

*Heading A1-2, from the Trial Balance :-*
You can ignore this section as there is no further data to analyse - go to next section of this
*Legacies receivable* Return to legacies in DetailPL2 - *Small legacies individually less than £1000* - Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Balance still to be analysed- all entries on this row should be nil when the analysis is complete When it says 'on the analysis Step 25' , it means enter the donor name

donor name Enter name of donor on the analysis Step 25 on these blue Enter name of donor on the analysis Step 25 rows. Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts These details will Return to top of donation analysis Return to main analysis headings Unrestricted Funds £ Heading A1-3, from the Trial Balance :- You can ignore this section as there is no further data to analyse - go to next section of this Return to public reven Revenue grants from government and public bodies Balance still to be analysed- all entries on this row should be nil when the analysis is complete - Small grants individually less than £1000 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 When it says Enter name of donor on the analysis Step 25 'on the analysis Step Enter name of donor on the analysis Step 25 25' , it means Enter name of donor on the analysis Step 25 enter the donor name Enter name of donor on the analysis Step 25 on these blue Enter name of donor on the analysis Step 25 rows. Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts These details will Return to top of donation analysis Return to main analysis headings Current year Unrestricted Funds £

Heading A1-4, from the Trial Balance :-

You can ignore this section as there is no further data to analyse - go to next section of this

Return to non public r

Revenue grants and donations from non public bodies

Balance still to be analysed- all entries on this row should be nil when the analysis is complete

Small grants individually less than £1000 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25

Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 When it says Enter name of donor on the analysis Step 25 'on the analysis Step Enter name of donor on the analysis Step 25 25' , it means Enter name of donor on the analysis Step 25 enter the donor name Enter name of donor on the analysis Step 25 on these blue Enter name of donor on the analysis Step 25 rows. Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts These details will Return to top of donation analysis Return to main analysis headings Current year Unrestricted Funds £

Heading A1-6, from the Trial Balance :-

You can ignore this section as there is no further data to analyse - go to next section of this

Return to sponsorship Sponsorship Balance still to be analysed- all entries on this row should be nil when the analysis is complete - Small sponsorship gifts individually less than £1000 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 When it says Enter name of donor on the analysis Step 25 'on the analysis Step Enter name of donor on the analysis Step 25 25' , it means Enter name of donor on the analysis Step 25 enter the donor name Enter name of donor on the analysis Step 25 on these blue Enter name of donor on the analysis Step 25 rows. Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts These details will Return to top of donation analysis Return to main analysis headings Current year Unrestricted Funds £

Heading A1-7, from the Trial Balance :-

You can ignore this section as there is no further data to analyse - go to next section of this

Return to donated go *Donated goods and services* - Small gifts individually less than £1000 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 *Total* - These details will transfer to the final accounts These details will Return to top of donation analysis Return to main analysis headings Balance still to be analysed- all entries on this row should be nil when the analysis is complete When it says 'on the analysis Step 25' , it means enter the donor name on these blue rows.	Return to donated go *Donated goods and services* - Small gifts individually less than £1000 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 *Total* - These details will transfer to the final accounts These details will Return to top of donation analysis Return to main analysis headings Balance still to be analysed- all entries on this row should be nil when the analysis is complete When it says 'on the analysis Step 25' , it means enter the donor name on these blue rows.	Return to donated go
	Current year Unrestricted Funds £
*Heading A1-8, from the Trial Balance :-*
You can ignore this section as there is no further data to analyse - go to next section of this
Return to public capit *Capital grants from government and public bodies* - *Small grants individually less than £1000* Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 *Total* - These details will transfer to the final accounts These details will Return to top of donation analysis Return to main analysis headings Balance still to be analysed- all entries on this row should be nil when the analysis is complete When it says 'on the analysis Step 25' , it means enter the donor name on these blue rows.		Return to public capit

You can ignore this section as there is no further data to analyse - go to next section of this

Current year Unrestricted Funds £

Heading A1-9, from the Trial Balance :-

You can ignore this section as there is no further data to analyse - go to next section of this

Return to non public c

Capital grants from non public bodies

Balance still to be analysed- all entries on this row should be nil when the analysis is complete

- Small grants individually less than £1000 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 When it says Enter name of donor on the analysis Step 25 'on the analysis Step Enter name of donor on the analysis Step 25 25' , it means Enter name of donor on the analysis Step 25 enter the donor name Enter name of donor on the analysis Step 25 on these blue Enter name of donor on the analysis Step 25 rows. Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts These details will Return to top of donation analysis Return to main analysis headings

Return to top of donation analysis

Current year Unrestricted Funds £

Heading A1-10, from the Trial Balance :-

You can ignore this section as there is no further data to analyse - go to next section of this

Return to 'spare head

Spare heading- replace with text -may require detailed analysis Balance still to be analysed- all entries on this row should be nil when the analysis is complete - Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 When it says Enter name of donor on the analysis Step 25 'on the analysis Step Enter name of donor on the analysis Step 25 25' , it means Enter name of donor on the analysis Step 25 enter the donor name Enter name of donor on the analysis Step 25 on these blue Enter name of donor on the analysis Step 25 rows. Enter name of donor on the analysis Step 25

Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts

These details will

Return to top of donation analysis

Return to main analysis headings

Current year Unrestricted Funds £

Heading A1-11, from the Trial Balance :-

You can ignore this section as there is no further data to analyse - go to next section of this

Return to 'spare head

Spare heading- replace with text -may require detailed analysis

Balance still to be analysed- all entries on this row should be nil when the analysis is complete

- Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 When it says Enter name of donor on the analysis Step 25 'on the analysis Step Enter name of donor on the analysis Step 25 25' , it means Enter name of donor on the analysis Step 25 enter the donor name Enter name of donor on the analysis Step 25 on these blue Enter name of donor on the analysis Step 25 rows. Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts These details will Return to top of donation analysis Return to main analysis headings

Category 2 - Analysis of Charitable income from funders to comply with para 4.37

The data in this section has been

The following links take you to the individual analysis sections:-

Contractual payments from public bodies to fund charitable activities

Performance related grants from public bodies to fund charitable activities Contractual payments from non public bodies to fund charitable activities Performance related grants from non public bodies to fund charitable activities - - Spare heading to be analysed replace with text

Return to top of break

Return to 'Home - step summary'

Current year Unrestricted Funds £ *Heading A2(b) - 1, from the Trial Balance :-*	Current year Unrestricted Funds £ *Heading A2(b) - 1, from the Trial Balance :-*
You can ignore this section as there is no further data to analyse - go to next section of this
*Contractual payments from public bodies to fund charitable activities* *Small payments individually less than £1000* Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 *Total* These details will transfer to the final accounts Return to top of analysis of charitable income Balance still to be analysed- all entries on this row should be nil when the analysis is complete When it says 'on the analysis Step 25' , it means enter the donor name on these blue rows.	- - - - - - - These details will Return to main analys
	Current year Unrestricted Funds £
Go to Step 25

Heading A2(b) - 2, from the Trial Balance :-

You can ignore this section as there is no further data to analyse - go to next section of this

Performance related grants from public bodies to fund charitable activities

*Performance related grants from public bodies to fund charitable activities*	*Performance related grants from public bodies to fund charitable activities*
Balance still to be analysed- all entries on this row should be nil when the
analysis is complete
		-
*Small grants individually less than £1000*		-
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25	When it says
Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25	'on the analysis Step 25' , it means
Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25	enter the donor name on these blue

Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts

Return to top of analysis of charitable income

Go to Step 25

rows.

These details will Return to main analys Current year Unrestricted Funds £

Heading A2(b) - 3, from the Trial Balance :- You can ignore this section as there is no further data to analyse - go to next section of this

Contractual payments from non public bodies to fund charitable activities

Balance still to be analysed- all entries on this row should be nil when the analysis is complete

- Small payments individually less than £1000 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 When it says 'on the Enter name of donor on the analysis Step 25 - analysis Step Enter name of donor on the analysis Step 25 25' , it means Enter name of donor on the analysis Step 25 enter the donor name Enter name of donor on the analysis Step 25 on these blue Enter name of donor on the analysis Step 25 rows. Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts These details will

Return to top of analysis of charitable income

Return to main analysis headings

Go to Step 25

Current year Unrestricted Funds £

Heading A2(b) - 4, from the Trial Balance :-

You can ignore this section as there is no further data to analyse - go to next section of this

Performance related grants from non public bodies to fund charitable activities

Balance still to be analysed- all entries on this row should be nil when the analysis is complete - Small grants individually less than £1000 -

Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 When it says Enter name of donor on the analysis Step 25 'on the analysis Step Enter name of donor on the analysis Step 25 25' , it means Enter name of donor on the analysis Step 25 enter the donor name Enter name of donor on the analysis Step 25 on these blue Enter name of donor on the analysis Step 25 rows. Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Total These details will transfer to the final accounts These details will Return to top of analysis of charitable income Return to main analysis headings Go to Step 25 Current year Unrestricted Funds £

Heading A2(b) - 5, from the Trial Balance :- You can ignore this section as there is no further data to analyse - go to next section of this

Spare heading- to be analysed - replace with text

Balance still to be analysed- all entries on this row should be nil when the analysis is complete

Free Text area for this step, for comments and cross references to working pa

STEP 26 Selected the modules of the SORP?

This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England

This step applie Scope of this step requiires you to m

Purpose of this step

HELP! Explanatory Comment and guidance- Why are the questions in this step bein The FRS102 SORP is modular. Certain 'core modules' apply to every charity. O can be automated and tailored to the various facets of the charity.

The selection of appropriate modules is a process that is required by the SO Many of the non core modules will not be applicable, so the default is set as

W hen you entered the Trial Balance, you entered various income categories, such

The SORP requires details of material components of such items, and they require What do I do in this step ?

In this step, you indicate below which of the non core modules apply in this You can always come back and amend your answers subsequently, but you Confirm you have completed this step by entering 'Y' in the final blue c

SORP Module	Scope of module	Criteria for applying	Criteria for applying
no		*You should look at e*
16	Presentation and disclosure of grant making policies	Were any grants to

17	Retirement benefits	Are there any pensio schemes or defined
18	Accounting for heritage assets	Are there any herita
19	Funds held on behalf of third parties	Were any funds or a on behalf of third pa
		HELP! See Clarificati
21	Accounting for social investments	Are there any social in
22	Accounting for charities pooling funds for investment	Are there any poole
		HELP! -See Clarifica
23	Overview of charity combinations	Are there any branc charity a member of
	*Based on the answer 'N' above, you do not need to complete modules*
24	Accounting for groups and the preparation of consolidated accounts	Is the charity a mem
25	Branches, linked or connected charities and joint operations	Does the charity hav connected with ano
26	Charities as subsidiaries	Is the charity a subs
27	Charity mergers	Has the charity been
		HELP! -See Clarifica

Does the charity hav long term influence Is the charity involv

28 29

Accounting for associates

Accounting for joint ventures

Conclusion of this step

Have you correctly Selected the modules of the SORP? - 'Y' or 'N' - Default is

Free Text area for this step, for comments and cross references to working pa

STEP 27 Set up Activity Analysis parameters?

This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :- Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc

This template is valid for the FRS102 2015 SORP as modified by the SO

This step applie required to decid

Scope of this step

Even if activity analy

Purpose of this step

W hen you entered the Trial Balance, you entered various income categories, such T he FRS102 SORP requires reporting based on activities for larger cha The SORP requires details of material components of such items, and they require This template permits activity reporting ,but first you must decide (if you are

If you choose to have activity accounting or if you must use it , then you ha even if you have not chosen activity analysis, although you will not then do

You may set up to 6 charitable activities and 6 other activities (but most of th You can always come back and amend your answers subsequently, bu ADJUSTMENTS HERE.

Remember autohide will not work on this worksheet as it is protected

What do I do in this step ?

1) You MUST READ the link below -Explanation and comments about the analy

HELP! Explanations and comments about activity analysis

2) Fill in the information required in the blue cells below

3) Confirm you have completed this step by entering 'Y' in the final blue cell. U This is :- This is a SMALL charity as defined and you have the option wh Important practical note for small charities - see Help file

Do you wish to prepare accounts based on activity analysis ?

Regardless of whether you have chosen activity analysis or not, you s

Charitable Activities HELP! Structure of SOFA - Activity analysis

Enter exactly as you want the description to appear in the accoun

Activity	1	Primary purpose and ancillary trading1
Activity	2	Primary purpose and ancillary trading2
Activity	3	Charitable activity 1
Activity	4	Charitable activity 2
Activity	5	Other charitable activities
Activity	6	Grant Making

Activities defined as other trading activities by the SORP

Enter exactly as you want the description to appear in the accoun

Activity	1	Fundraising activities
Activity	2	Non charity Trading Activity 1
Activity	3	Non charity Trading Activity 2
Activity	4	Non charity Trading Activity 3
Activity	5	Other non charitable activities
Activity	6	Governance costs

Comment from Sorpaid

A later step will allow for analysis of financial figures based on the activities you ha information can be extracted from the books and records. In many cases, this information is gleaned from management accounts.

Have you correctly Set up Activity Analysis parameters? - 'Y' or 'N' - Default is DetailPL1

Free Text area for this step, for comments and cross references to working pa

As a small charity, you MUST use Step 30

STEP 30 Reallocated overheads when activity analysis not used This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England

Scope of this step This step applies ON

Purpose of this step

This is ONLY for charities not using activity analysis - other charities should

As you have not completed the analysis by activity, as you have said you do cost' that actually relate to other categories of expense. If you had carried o reallocation.

You can either do this here, or you can do it manually on Detail2 if you prefe

You should prepare a working paper and place it on file showing how you ha

You do NOT have to do this reallocation, if you do not wish to do so, but in m

In the accounting policies note, you will be required to explain in narrative

What do I do in this step ? Note - This step can be modifi

1) The matrix below shows at part A the amounts of expenditure alloca

2) You may reallocate all or part of these costs, in Part B, to :-

To charitable tradi

To grant making c To costs of raising To non charitable

by entering the relevant amounts in the appropriate fund column, in the

3) Sections C and D show the revised figures which will be carried forw

4) This is not relevant for this charity

5) If you have autohide on, you should Re-evaluate autohide to reveal th

6) Confirm you have completed this step by entering 'Y' in the final blu

Return to 'Home - step summary'

Link to manual input

Only enter data in BLUE cells

A. Before reallocation

Total of support costs allocated from the Trial Balance to costs of charitable activities

B. Costs included above that relate to other categories and require reallocation :-

To charitable trading costs To grant making costs To costs of raising funds To non charitable costs

C. Total of charitable activity costs now reallocated

D. Revised costs of charitable activities after reallocation

The rows below do not apply and have been suppressed

If you are using this step because you have been advised to do so to correct an error when using activi a) You will sometimes not need to make an entry to costs of raising funds above to correct b) You will not normally need to make an entry in the comparative figures above to correct a Experiment with the figures and see what is the error result.

Return to 'Home - step summary'

Have you correctly Reallocated overheads when activity analysis not used - 'Y' or 'N' - Defau

Free Text area for this step, for comments and cross references to working pa

This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :-

STEP 31 Analysed funds transfers?

Pre commencement d

Registration & scrutin Trustees' Annual Repo Data to finalise the acc This template is valid for the FRS102 2015 SORP as modified by the SO

Scope of this step This step applies to ALL chari Purpose of this step To enter any transfers between What do I do in this step ? Note - This step can be modifi

If there are NO transfers between funds of any kind, you can igno

Helpful comment :- the description below may seem complicated, but i negative in blue cells that achieve that result, with entries in the funds accounts.

1) Review the matrix below, which will show those transfers that have already

2) If you are operating fixed asset funds, then allocate the figures in Section A total nets to zero in Section E. If you have already made entries in the TB do n

HELP! Clarification - Fixed asset funds

Capital grants and fix

3) Column V will show entries that have aleady been entered previously in the will be shown.

The totals still to be analysed should be reduced to nil by entering figures aga not duplicate them here.

4) If you need to transfer funds to cover deficits, or for lawful reallocation, the D. Make sure the total nets to zero in Section E. If you have already made entr

5) If you need to enter transfers for the prior year, then allocate the figures in nets to zero in Section E. If you have already made entries in the TB do not du

6) Check for any error messages. All transfers must equate to zero. If there are equal zero.

7) For any of the columns where you have entered transfers, draft appropriate required to be entered into the notes at note 0. THIS IS ESSENTIAL as it is req

Got to note 0 Details of transfers

8) Confirm you have completed this step by entering 'Y' in the final blue cell. U

SECTION A - Memo only - only relevant if you are using Fixed
Asset Funds
		Total acquired
		in the year	Total depreciated in
		*excluding*	the year
		*revaluations*
		T	U
Asset acquisitions - Total still unalysed to be
analysed below. As you enter transfers to fixed	A	-	-
asset funds, this will reduce to zero
		The error message in the line below
		VERIFIED -	The transfers net out
		hidden validation data

If you are using Fixed Asset Funds, allocate the totals in columns T,U and AA above, in Sections B, C a showing the required transfers to/from funds.so that the totals in Section E for columns T,U and AA eq If assets have been revalued, the revaluation will automatically be allocated to the appropriat so no entry for revaluation is needed in columns T,U or AA in Sections B, C or D below.

Only enter data in BLUE cells. Ensure EVERY column totals zero at Section E

Total acquired in the year Total depreciated in excluding the year revaluations

Fund name

IN ALL CATEGORIES, INCREASES IN FUNDS ARE POSITIVE AND DECREASES ARE NEGAT

SECTION B	T U Fund names may be entered by clicking here

Unrestricted and designated funds:-
Unrestricted Revenue Funds	B1 B2 - B3 B4
Unrestricted Revaluation Reserve
Designated Revenue Funds Designated Fixed Asset Funds
SECTION C
Restricted funds:-	Fund names may be entered by clicking here C C1 C2 - C3 C4 C5 C6 C7
Restricted Revenue funds and transfers- balance still to be analysed in note 14 - Enter in column V- MUST net to NIL
Restricted Fixed Asset Funds
Restricted Revaluation Reserve
insert name of fund 1 insert name of fund 2 insert name of fund 3 insert name of fund 4 insert name of fund 5

insert name of fund 6 C8 insert name of fund 7 C9 insert name of fund 8 C10 insert name of fund 9 C11 Sundry other funds C12

SECTION E

Proofs in columns E to O should equal zero - -

Data validation

Fixed asset funds - if applicable Transfers already entered to TB - correctly analysed Lawful transfers and reallocations Prior year transfers

For any errors indicated above, the analysis should be checked

You can review your work by turning Autohide ON and checking what i

Have you correctly Analysed funds transfers? - 'Y' or 'N' - Default is 'N'

Go to Step 32

Free Text area for this step, for comments and cross references to working pa

STEP	32	Entered key data for the accounts?
		This sheet is protected as there are hidden data elements - You c
		This FRS102 template is for ALL SIZES of charity operating in England
		The current status of the steps process :- *Pre commencement d*
		*Registration & scrutin*
		*Trustees' Annual Repo*
		*Data to finalise the acc*
		This template is valid for the FRS102 2015 SORP as modified by the SO
		Scope of this step Applies to all charities, both L
		Purpose of this step *To enter various accounting it*
		What do I do in this step ? *Note - This step can be repeat*
		*1) Go to the Data worksheet and enter all the details of the auditor/examiner/ac*
		*2) Go to the Data worksheet and enter all the details of the items below, if rele*
		Percentage of turnover outside UK (required only for charitable comp
		depreciation of assets held under finance leases & HP
		compensation to past trustees for loss of office
		Number of trustees to whom benefits accrued under money purchas
		Freehold land & buildings if revalued amounts shown in trial balance

historical cost cumulative depreciation based on cost Net book value of plant and machinery included in fixed assets held Net book value of assets funded by restricted funds and where the c Secured bank loans included in creditors

3) Confirm you have completed this step by entering 'Y' in the final blue cell. U

Have you correctly Entered key data for the accounts? - 'Y' or 'N' - Default is '

Go to step 33

Free Text area for this step, for comments and cross references to working pa

As a small	charity, you should not use STEP 33 as you have chosen NOT to use activity ana	charity, you should not use STEP 33 as you have chosen NOT to use activity ana
STEP 33	This does not apply. Go to STEP 34 This STEP does N
	This sheet is protected as there are hidden data elements - You c
	This FRS102 template is for ALL SIZES of charity operating in England
	The current status of the steps process :- *Pre commencement d*
	*Registration & scrutin*
	*Trustees' Annual Repo*
	*Data to finalise the acc*
	This template is valid for the FRS102 2015 SORP as modified by the SO

Scope of this step

This step is for those charities

Purpose of this step

To confirm that all the relevan

What do I do in this step ?

Review the summary below to

Before conducting this review, ensure that you have analysed the governance

You can review your work by turning Autohide ON and checking what is revealed.

A review of the balances still to be analysed should show NIL in every case - i to Steps 28 and 29, and carry out the analysis.

DO NOT ENTER ANY DATA IN NOTES 39 to 0 unless instructed to do so

Note

Income from charitable activities - Note 39 Income from non charitable trading - Note 39 A1. Expenditure on charitable activities directly attributable to activities - note 40 A2. Primary purpose and ancillary trading directly attributable to activities - note 40 B1. Employee costs not included in direct costs - note 40 B2. Volunteer costs - note 40

B3. Premises Expenses - note 40

B4. Administrative overheads - note 40

B5. Professional Fees - note 40

B6. Financial costs - note 40

B7. Charitable provisions and funding commitments- See SORP 7.39 - note 40 Summary of grant making by activity - note 40 Carrying value of stock - note 0

Sum of differences still to analyse

Data Validation

You can review your work by turning Autohide ON and checking what is revealed on th

Have you correctly This does not apply. Go to STEP 34 - 'Y' or 'N' - Default is '

Go to Step 34

Free Text area for this step, for comments and cross references to working pa

STEP 34 Adapted the notes to the accounts?

This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England

Guidance for more efficient working

This template covers almost every possible disclosure requirement. Th clientele. Many of the textual disclosures may be autohidden by deleti hide all the text notes that will never apply to your clientele, so that you occasion overlook a rare disclosure that may apply - it is a question of the master template, you can use the entire template as a disclosure ch

What do I do in this step ?

Note - This step can be modifi You can go to and fro from thi

1) Ensure that autohide is turned OFF

2) Go to the notes index, using the link at the end of this instruction

While in the notes section, you should take the following action

1) Ensure autohide is off, and using the links on the notes index, look

2) Follow the instructions and guidance for each note. NEVER delete Any deletions may inadvertantly delete hidden formulae. There are o this, and authorise you to delete a specific row.

3) Some notes include data derived from the Trial Balance and a and this is indicated at the head of each note. These may still re should be obvious from the data derived from the TB, asnd the

4) Some notes do not depend on data derived from the Trial Bal are relevant or not. This will be indicated at the head of each no referenced to the SOFA or the Balance Sheet'

Those notes which are automatically picked up from the TB and require to the text,are marked 'AUTO'. Those that are not automatically picked

For fuller details see the help file .

5) Some notes will have no numbers or text in them . These should a

6) Some notes may need you to enter specific numbers or text. Follo

7) Some notes that are not relevant may require you to delete text fro Follow the guidance and refer to 'How do I hide and unhide no

8) Pay particular attention to the disclosures and accuracy of the fun Also, manually check the stocks and work in progress note 0 has be

9) If you require any bespoke notes then draft them

10) You can review your work by turning Autohide ON and checking

Any deletions may inadvertantly delete hidden formulae. There are o and authorise you to delete a specific row.

Click to go to top of the notes index

11) You can return to this step at any stage, and you should do so in

12) Confirm you have completed this step by entering 'Y' in the final

Data Validation

You can review your work by turning Autohide ON and checking what is revealed on

A review of the balances still to be analysed should show NIL in every case - i to the related step, and carry out the required actions. DO NOT ENTER ANY DA

Note

Revaluation gains/losses - Note 0 Actuarial gains- Note 0 Trustees' remuneration- Note 0 Trustees' remuneration - NIC - Note 0 Trustees' pension- Note 0 Trustees' benefits- Note 0 Trustees' expenses - Note 7

Unrestricted deferred income - Note 0 Restricted deferred income - Note 0 Changes in restricted funds - Note 13 - DO NOT ADJUST NOTE 65 - SEE NOTE 6 Changes in restricted funds - Note 14 Balance sheet - unanalysed prior year revenue funds Balance sheet - unanalysed prior year revaluation funds

Sum of differences still to analyse

Have you correctly Adapted the notes to the accounts? - 'Y' or 'N' - Default is

Go to Step 35

Free Text area for this step, for comments and cross references to working pa

STEP 35 Determined which accounting policies to hide?

This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :- Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step Applies to all charities, both LAR Purpose of this step To determine which accounting polic

Guidance for more efficient working

This template covers almost every possible disclosure requirement. The temp the textual disclosures may be autohidden by deleting the text and leaving th apply to your clientele, so that you have a 'master lite' template that will involv question of balance and risk, as to whether you make your master template le which will eliminate the need for using such a checklist.

HELP! How do I hide and unhide policies?

What do I do in this step ?

Note - This step can be modified You can go to and fro from this s

1) Ensure that autohide is turned OFF

2) Go to the accounting policies index, using the link at the end of this instruc

While in the accounting policies section, you should take the following actions (to th

1) For those accounting polices that clearly do not apply (for example intangible assets), then follow the instructions in :-
2) Go through the notes and explanations attached to the remaining by clicking the links in the lists above, and decide whether they ne

or not. For those that do not need to be disclosed, then suppress t and following the instructions in the help file

3) The remaining policies are ones that will need to be disclosed. Fo attached to each policy and edit the text appropriately, and make policy has not been hidden inadvertantly or by default. Also follow guidance attached to each policy.
4) If you require any bespoke accounting policies then draft them
5) You can review your work by turning Autohide ON and check

Click to go to top of the accounting policies index

3) You can return to this step at any stage, and you should do so in the final re 4) Confirm you have completed this step by entering 'Y' in the final blue cell. U

Data Validation

You can review your work by turning Autohide ON and checking what is revealed on th

Have you correctly Determined which accounting policies to hide? - 'Y' or 'N'

Go to Step 36

Free Text area for this step, for comments and cross references to working pa

STEP	36	Determined if an Income & Expenditure ac is required?
		This sheet is protected as there are hidden data	elements - You c
		This FRS102 template is for ALL SIZES of charity operating in England
		The current status of the steps process :-	*Pre commencement d*
			*Registration & scrutin*
			*Trustees' Annual Repo*
			*Data to finalise the acc*
		This template is valid for the FRS102 2015 SORP as	modified by the SO
		Scope of this step This step is mandatory for all cha
		Purpose of this step	*To determine wheth*
			*and, for all charities*
		What do I do in this step ?	HELP! Good practice
		1) You can ignore 1) as it does not apply in this case - go straight to a
		*2) Review the message below:-*	*(the detailed work*

The validation message is:-

Overall, on both t

and therefore the action required is:-

As the message a or 'N' in the blue c

Do you wish to prepare an Income & Exp

There is hidden data in this row - do not delet

3) Confirm you have completed this step by entering 'Y' in the final blu

Data validation

Items in the SOFA that should not be in an Income and Expenditure acc

Public sector capital grants Private sector capital grants Unrealised actuarial gains Unrealised gains on investments Unanalysed actuarial gains Total

The first test is whether there is any income in the SOFA that should no On the first test, there is no need to prepare an Income & Expenditure Items not disclosed in the SOFA that are required in an Income and Exp

Interest receivable Interest payable

The second test is whether there is any interest payable or receivable On the second test, there is no need to prepare an Income & Expenditu , , p p p may do so if you wish

Completion of the step - instructions on how to proceed, based o

Instructions on how to include/exclude an Income and Expenditure acc

Before following the instructions below, ensure autohide is OFF

You have elected to include an Income & Expenditure account, so You MUST - After following the instructions ignore point B and go to point C

To ensure the Income and Expenditure acount is included in the printed accou to include all the rows to to the bottom of the Income and Expenditure accoun p

B point A instead

To ensure the Income and Expenditure account is excluded in the printed acc area to exclude all the rows to to the bottom of the Income and Expenditure ac

After following the instructions above, you may, if you wish, turn autoh

Have you correctly Determined if an Income & Expenditure ac is required? - 'Y Go to Step 37

Free Text area for this step, for comments and cross references to working pa

STEP 37 Analysed items on Detail PL2 and Detail PL1

This sheet is protected as there are hidden data elements - You c

This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :- Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc

This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step Applies to all charities, both L Purpose of this step To review/analyse those items

What do I do in this step ?

1) Ensure that autohide is turned OFF

2) Follow the instructions and guidance for each note. NEVER delete rows, or

Any deletions may inadvertantly delete hidden formulae. There are one or two this, and authorise you to delete a specific row.

3) View DetailPL2 on the screen. Go to the index of the notes numbered 69 to 8

4) Some notes include data derived from the Trial Balance and are linked to fig head of each note. These may still require some data to be entered, but if the n derived from the TB, and the notes will not autohide if there is relevant data.

5) Some notes do not depend on data derived from the Trial Balance and will h relevant or not. This will be indicated at the head of each note by 'MANUAL Su to the SOFA' Those notes which are automatically picked up from the TB and require no action, othe to the text,are marked 'AUTO'. Those that are not automatically picked up from the tex For fuller details see the HELP files. HELP! AUTO/MANUAL - an effectiv

6) In note 70 , 72 and 79, check to see that ALL of the rows in red titled 'Balanc next to the note and complete the analysis.

7) In all notes 69 to 83 , check to see that all the description headings are as y

8) Review the data validation section below to check that everything has been

9) AS YOU ARE NOT PREPARING ACTIVITY ACCOUNTS, you do not need to repeat this process for Detail!PL1

10) Confirm you have completed this step by entering 'Y' in the final blue cell.

Data Validation

You can review your work by turning Autohide ON and checking what i

A review of the balances still to be analysed should show NIL in every case - i to Step 25, and carry out the analysis. DO NOT ENTER ANY DATA IN NOTES 7

Note

Donations & Gifts from individuals - Note 16 Legacies Receivable - Note 16 Public revenue grants - Note 16 Non public revenue grants - Note 16 Sponsorship - Note 16 Donated goods and services - Note 16 Public capital grants - Note 16 Non public capital grants - Note 16 Spare heading- replace with text -may require detailed analysis - Note 16 Spare heading- replace with text -may require detailed analysis - Note 16 Public contractual payments - Note 16

Public performance related payments - Note 16 Non public contractual payments - Note 16 Non public performance related payments - Note 16 Spare heading- to be analysed - replace with text - Note 16 Grant making - Note 0 Detail !PL1

Sum of differences still to analyse

Have you correctly Analysed items on Detail PL2 and Detail PL1 - 'Y' or 'N' - D

Go to Step 39

Free Text area for this step, for comments and cross references to working pa

STEP 38

Formatted the prior period SOFA?

STEP 38 Formatted the prior period SOFA?	STEP 38 Formatted the prior period SOFA?
This sheet is protected as there are hidden data elements - You c
This FRS102 template is for ALL SIZES of charity operating in England
The current status of the steps process :- *Pre commencement d*
*Registration & scrutin*
*Trustees' Annual Repo*
*Data to finalise the acc*
This template is valid for the FRS102 2015 SORP as modified by the SO
Scope of this step Applies to all charities, both L
Purpose of this step *To analyse prior period funds*
What do I do in this step ?
1) Ensure that autohide is turned OFF
2) Read 'How do I ?' to the right of this guidance. This is an entirely ne
ou to analyse the total column of the prior year
3) if EVERY entry in last year was unrestricted, then you need do nothin
will appear on the main SOFA saying that all prior year transactions we

4) Because there are multiple autohide options, you may have to manua

5) Follow the instructions in 'How Do I?' at a late stage in the productio and you will have to manually insert data if you wish to revise the figur it should be a simple matter of getting the right figures.

Data Validation

You can review your work by turning Autohide ON and checking what is revealed on th

Have you correctly Formatted the prior period SOFA? - 'Y' or 'N' - Default is 'N

Go to Step 39

Free Text area for this step, for comments and cross references to working pa

STEP	39	Prepared a cash flow statement?
		This sheet is protected as there are hidden data elements - You c
		This FRS102 template is for ALL SIZES of charity operating in England
		The current status of the steps process :- *Pre commencement d*
		*Registration & scrutin*
		*Trustees' Annual Repo*
		*Data to finalise the acc*
		This template is valid for the FRS102 2015 SORP as modified by the SO
		Scope of this step This step is OPTIONAL for all SM
		IMPORTANT NOTE !!!!!! *For accounting periods commenc*
		*The SORP requires you to produce a cash flow only if you are a*
		*The default setting on this template is 'CASH FLOW ON', but MA*
		*Properties*
		The SORP does not require you to produce a cash flow, and we
		even though it is permitted by the SORP

If you choose not to prepare a cash flow statement, remember a DEselecting sheet 'CF'

Either:- decide to prepare a cash flow statement or not. If not, de

Or, instead, you should now go to the Cash Flow Statement, as

As a cash flow statement is optional, you sho

Do you want an optional Cash Flow Statement?

Purpose of this step

To prepare a Cash Flow Statement

What do I do in this step ?

HELP! The SORP requires you to produce a cash flow - Click for det HELP! Manual input of data to the template HELP! Automation,verification and alterations to template

The contents of the cash flow statement are automated so far as to the template that are not tracked 100% by this template.

In addition, some of the information required cannot be comput This is because it requires information for opening balances an Such information has to be entered manually.

As a result of the above, you should review the figures very care to ensure they are correct, and be prepared to manually alter the

The data verification messages should assist but may not cover so this section may require some basic accountancy work.

You should prepare the statement with autohide off, and then re

Click to go to the Cash Flow Statement

Data Validation

You can review your work by turning Autohide ON and checking what is revealed.

Have you correctly Prepared a cash flow statement? - 'Y' or 'N' - Default is 'N'

Free Text area for this step, for comments and cross references to working pa

Go to Step 40

EP 4011 Forniatted pages and page breaks?

This sheet is protected as there are hidden data elements - You c

This FRS102 template is for ALL SIZES of charity operating in England

The current status of the steps process :- Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc

This template is valid for the FRS102 2015 SORP as modified by the SO

Scope of this step Applies to all charities, both LAR Purpose of this step To format the pages and settings

What do I do in this step ? Do not worry about

For more details on what to do in this section, review the links below and to th HELP! Handling text in the templates HELP! Inserting/correcting page numbers in cross references and printed output HELP! Page break manipulation HELP! Resizing rows to remove blank text or make text visible.

1) Ensure that autohide is turned ON

2) Check that the font size is appropriate - the default is Arial 10, which should the size of text. You should also check the page settings, to see that the page

3) Using the 'Excel page break preview' command, view all the accounts on th

4) If any lines of text have a row height that is too big or too low, then modify t the left hand side of the screen.

This may often be required when the text you have entered is different in size

5) if there are any superfluous blank lines, then if there is a message saying th change the row height to zero, using the Excel row height command.

6) If, for aesthetic reasons, you require to insert some extra blank lines, then d command.

7) If there are any text boxes (NOT text rows) that appear to be intersected by

8) In most cases the default page setup parameters will be appropriate. Howev to set the print area and print size using the Excel Page setup commands. If yo are incorrect.

9) Having checked all the above matters, now you can set the page breaks, us

10) On some versions of Excel, it sometimes happens that the pages print with size under (2) above), then often the problem can be overcome by simply savi

11) You can return to this step at any stage, and you should do so in the final

12) Confirm you have completed this step by entering'Y' in the final blue cell b

Data Validation

You can review your work by turning Autohide ON and checking what is revealed on th

Have you correctly Formatted pages and page breaks? - 'Y' or 'N' - Default is '

Go to Step 41 Return to 'Home - ste

Free Text area for this step, for comments and cross references to working pa

STEP 41 Set report data for printing eg pages etc?

	This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England The current status of the steps process :- *Pre commencement d* *Registration & scrutin* *Trustees' Annual Repo* *Data to finalise the acc* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step Applies to all charities, both LAR Purpose of this step *To set various parameters for pri* What do I do in this step ? *Note - This step can be repeated* 1) Ensure that autohide is turned ON HELP! Sizing text/Im	This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England The current status of the steps process :- *Pre commencement d* *Registration & scrutin* *Trustees' Annual Repo* *Data to finalise the acc* This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step Applies to all charities, both LAR Purpose of this step *To set various parameters for pri* What do I do in this step ? *Note - This step can be repeated* 1) Ensure that autohide is turned ON HELP! Sizing text/Im



	1) Ensure that autohide is turned ON	HELP!
	2) Using the 'VT print preview' command, view all the accounts on the screen. 3) Go to the Data worksheet and enter all the page numbers as prompted 4) Enter the signing off details. Make sure all are completed. 5) Go the scrutiny report (auditor's report, examiner's report, accountant's rep the help files below. HELP! -Finalising the scrutiny report

6) Confirm you have completed this step by entering'Y' in the final blue cell be

Go to Step 42

Have you correctly Set report data for printing eg pages etc? - 'Y' or 'N' - Defa

Free Text area for this step, for comments and cross references to working pa

STEP 42 Reviewed/ Printed off the accounts for signature?

This sheet is protected as there are hidden data elements - You c

This FRS102 template is for ALL SIZES of charity operating in England

Scope of this step

Applies to all charities, both LAR

Purpose of this step

To print off the accounts for final

What do I do in this step ?

Note - This step can be repeated

1) Ensure that autohide is turned OFF

2) Check the error summary at the top of each worksheet - If the template has see the HELP files for further details

3) Using the 'VT print preview' command, view all the accounts on the screen. will be meaningless. Do not worry about this. Verify that all steps have been c

4) Exit from print preview. Revisit any steps that require amendment or furthe

5) Ensure that autohide is turned ON

Revisit any steps that require amendment or further work

6) Using the 'VT print preview' command, view all the accounts on the screen. Revisit any steps that require amendment or further work. Exit from print pr

7) When happy that all is correct, use the 'VT print ' command to print a hard c

8) FOR CHARITIES THAT ARE MEDIUM OR SMALL COMPANIES

This template is fully compliant with the requirements relating to small compa it contains a number of the more basic disclosure requirements required for m templates for medium or large companies should be first to provide a draft ba requirements, and then secondly check this draft, either to confirm that the dr final version (say in Word) , having regard to specific Companies Act disclosu to the particular charity for whom accounts are being prepared.

It may be that in many cases, no additional work is required, and the template medium and large companies the use of a disclosure check list is essential.

If this process is done almost at the finalisation stage, then there should not b a final set of accounts using a Companies Act disclosure checklist. For a com

9) Prepare all letters of representation, approval letters, and letters of commen

10) Confirm you have completed this step by entering 'Y' in the final blue cell.

11) The assignment is now finalised.

Have you correctly finalised the assignment? N

Free Text area for this step, for comments and cross references to working pa

This rows below here should not be deleted or modified, and no rows or columns sh All cells in this section are locked and prohibited for use

r preparing a set of FRS102 SORP (2016 update) compliant accounts

an only enter data in the blue shaded cells

THOUT endowment funds

t data WARNING ! The job CANNOT be progressed until this step has been complete tiny data WARNING ! The job CANNOT be progressed until this step has been complete eport Data This section has been completed accounts This section has been completed ORP bulletin, February 2016 HELP! STEP 1

ORP bulletin, February 2016

rities, both LARGE and SMALL in England & Wales

Return to 'Home -

operties in the VT utility :- comparatives should be disclosed

tional for small charities- Company number (if required)

a default to 'Generic' Report. If you do alter this, then you will not generate the correct audit or

s than £500,000)

ncing on or after 1st January 2016, and you do not wish to include a cash flow statement, this T properties box.

ties box to ensure the cash flow statement is included in the accounts.

cell. Until you are able to enter 'Y' you should not proceed.

fault is 'N'

When you have entered 'Y', you have completed this step and can proc

Return to 'Home -

Goto step 2

apers

above, I have completed my examination: and can confirm that:-

THOUT endowment funds

t data WARNING ! The job CANNOT be progressed until this step has been complete tiny data WARNING ! The job CANNOT be progressed until this step has been complete eport Data This section has been completed accounts WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 2

rities, both LARGE and SMALL in England & Wales

asic disclosure requirements

the grey cell below to reveal the drop down box

orts - The default is 'Trustee'

ue cell. Until you are able to enter 'Y' you should not proceed.

y cell below to reveal the drop down box

g Document , then enter it here in 30 August 2016 Enter '01/01/1900' to suppress this d in the data entry box as '01 January ' will be acceptable, and no change will be required he text EXACTLY as you wish it to appear in the accounts Trustees e report layout style. If you are content with the default 'Trustees', leave the box unch here is a separate section for that.

is 'N' Y When you have entered 'Y', you have completed this ste Goto step 3 Return to 'Home -

apers

an only enter data in the blue shaded cells

THOUT endowment funds

t data WARNING ! The job CANNOT be progressed until this step has been complete tiny data WARNING ! The job CANNOT be progressed until this step has been complete eport Data This section has been completed accounts WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 3

ORP bulletin, February 2016

rities, both LARGE and SMALL in England & Wales

Return to 'Home -

eparing accounts using this template

dix 3 of the SORP before proceeding

heck the answers carefully

ue cell. Until you are able to enter 'Y' you should not proceed.

HELP! Definition of small companies/details of thesholds HELP! Why is the Group Accounts question being asked?

pany?

	HELP! -See amendments to definitions in the SORP Bulle	HELP! -See amendments to definitions in the SORP Bulle
500,000

	Enter 'Y'or 'N' N	As the answer is 'N', then Th
ep 10		you have the option whether to

panies Act, even if the charity is	Enter 'Y'or 'N' Y	As the answer is 'Y', then go t

apers

an only enter data in the blue shaded cells

THOUT endowment funds

t data WARNING ! The job CANNOT be progressed until this step has been complete tiny data WARNING ! The job CANNOT be progressed until this step has been complete eport Data This section has been completed accounts WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 4

rities, both LARGE and SMALL in England & Wales, although parts, as indicated, only

Return to 'Home -

of the Trustees' Annual Report, the auditor's nd tailored to the various facets of the charity.

he blue cell below

ou enter the details against the correct description

ue cell. Until you are able to enter 'Y' you should not proceed.

HELP! Companies only - Why is registered office question being asked? HELP! Companies only - Why are registered office details required?

Islamic	Centre	The default is 'N/A' - if you overwrite the default with the spa keyboard instead of a name, all text relating to the operating
		various reports will autohide
		*Note - this should be the main ope*
		There is hidden data in this ro
		*
	*	Entering a blank with the space bar in rows marked with an asterisk wi
o.uk	*	relevant entry to autohide in the Trustees' report
	*

n ails Enter in step 4. 9 Enter in step 4.10 Enter in step 4.11 Enter in step 4.12 Enter in step 4.13

ails

is 'N' Y When you have entered 'Y', you have completed

ep summary' Go to step 5

tes to STEP 5, which is not applicable on the basis of

ompanies legislation or Royal Charters - NOT for CIOs or SCIOs an only enter data in the blue shaded cells & Wales WITHOUT endowment funds data WARNING ! The job CANNOT be progressed until this step has been complete ny data WARNING ! The job CANNOT be progressed until this step has been complete ort Data This section has been completed counts WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 5

mpany charity - so ignore this entire section and do not enter data. Ensure the 5' Return to 'Home - nd collates the relevant constitutional data which is he grey cell below to reveal the drop down box prompt is 'DO NOT ENTER A NUMBER', that means the charity does not require a number Until you are able to enter 'Y' you should not proceed.

he grey cell below to reveal the drop down box e any option from the drop down list, except - 'xData not

Properties Box. The data will only be updated when you have entered data in the grey box ab

mpt saying 'DO NOT ENTER A NUMBER'. Remember to include leading zeros

y you have set up. As this is an incorporated COMPANY charity , you MUST ntered in Step 5'

N Return to 'Home - step summary'

When you have entered 'Y', you have completed

apers

sed as it relates to STEP 6, which is not applicable on the d for this charity an only enter data in the blue shaded cells & Wales WITHOUT endowment funds data WARNING ! The job CANNOT be progressed until this step has been complete ny data WARNING ! The job CANNOT be progressed until this step has been complete ort Data This section has been completed counts WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 6 porated charities only and should be ignored for incorporated charities and CIO ered in Step 6'

Return to 'Home -

llates the relevant constitutional data

he grey cell below to reveal the drop down box Until you are able to enter 'Y' you should not proceed.

grey cell below to reveal the drop down box

ct legal type for this charity

It should be ignored fo Y Return to 'Home - step summary'

When you have entered 'Y', you have completed

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 7

ho have activities outside the United Kingdom. nel Islands are not counted as part of the United Kingdom for this purpose

Return to 'Home - step summary

ons are shown. iged to register in a non UK jurisdiction and fails to do so. HMRC check accounts for

he blue box below and proceed to the next step.

Until you are able to enter 'Y' you should not proceed.

ictions
Enter 'Y'or 'N' (Default is 'N') e Channel Islands) in addition to	N
rs in the section below as you have said the charity is registered in overseas jurisdictions
n which the charity is registered, excluding England & Wales, Scotland and Northern Ireland.
relevant part of the Trustees' Report, in the section headed 'Reference and administrative deta
spelt etc.
Charity registration number in that jurisdiction
DO NOT ENTER ANY DATA HERE - you answered 'N' above
DO NOT ENTER ANY DATA HERE - you answered 'N' above
DO NOT ENTER ANY DATA HERE - you answered 'N' above
DO NOT ENTER ANY DATA HERE - you answered 'N' above
DO NOT ENTER ANY DATA HERE - you answered 'N' above
DO NOT ENTER ANY DATA HERE - you answered 'N' above
DO NOT ENTER ANY DATA HERE - you answered 'N' above
DO NOT ENTER ANY DATA HERE - you answered 'N' above
t is 'N' Y *When you have entered 'Y', you have completed*	*this step and ca*
Go to step 8
*apers*

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

nswers in this section, as the charity operates in England & Wales

Return to 'Home -

gistration information dingly.

o the end of this step. If there is no charity number, enter ot registered by choosing from the drop down box Until you are able to enter 'Y' you should not proceed.

1.00 Remember to enter leading zeros, if any	1.00 Remember to enter leading zeros, if any
1168959 *As you have entered a number, proceed to the end of this step*
The default is '0', (zero) but this must nd of Step 8 umber are :-	be altered to the actual number if there is *This data will be automatically trans*




Y' or 'N' - Default is 'N' Y	*When you have entered 'Y', you h*
	Step 9 Step 10 *proceed to STEP 9 or 10 as appro*

Return to'Home-step summary'
*apers*

elates to STEP 9, which is not applicable on the basis of endent scrutiny an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds data WARNING ! The job CANNOT be progressed until this step has been complete ny data WARNING ! The job CANNOT be progressed until this step has been complete ort Data This section has been completed counts WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 9 d & Wales, incorporated under Co-operative and Community Benefit Societies Act 20 England & Wales and you should enter the data below Return to 'Home - step summary information which determines the level of scrutiny . Place your cursor in the grey cell below to reveal the drop down box Until you are able to enter 'Y' you should not proceed.

e drop down list, except - 'xData not entered in Step 9

Committee of Man

he text EXACTLY as you wish it to appear in the accounts t layout style

y you have set up. As this is a Registered Society , you MUST ntered in Step 9'

nd & Wales is:-

Exempt from N When you have entered 'Y', you have completed Return to 'Home - step summary'

In Scotland - Go to St

apers

----- Start of picture text -----
------------------------------------------------------------------------------------------
----- End of picture text -----

endent scrutiny?

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

LARGE and SMALL in England & Wales except Registered Societies

Return to 'Home -

& Wales. If no audit, then is it an examination? tailors the template accordingly.

Y' or 'N' to the questions.

Otherwise, go straight to Data Validation levels of this charity from the drop down list below. Place your cursor in a Validation

p 3

Until you are able to enter 'Y' you should not proceed.

before moving to Section B

HELP! Definition of small companies/details of thesholds

e tailored to an audit - if all are 'N' then the template will be tailored for examination

hreshold ? - (For periods commencing on or after 1st n If no, move on to for prior periods)

16, be prepared to overwrite the defaults in the row

	*ollowing the statutory procedures?* n If no, move on to
	N If no, move on to
	ve
	N If no, move on to

	? N If no, move on to
	N If no, move on to N If no, move on to N If no, move on to

hen it is NOT an audit - It is either an Independent Examination or is exempt from scru

Depending on the answers below, this is either an Independent Examin You MUST complete the questions below

of less than £1 million, and ignore any validation errors. he date, as this has to be disclosed

exempt, the trustees must formerly elect for EITHER independent examination OR TORY. The election can be a permanent one, but a minute must be on file. Answer 'Y'

Y Confirm there is aminute on file before finalisation There is hidden data in this row - do not delete

the accounts are exempt from scrutiny.

e questions relating to examination in section B Go to Data Valida

your cursor in the grey cell below to reveal the drop down box £250000 pa and there is no requirement for audit

here income exceeds £250,000

An Independent Examination of a non company with no re Wales is hold specific professional qualifications Y When you have entered 'Y', you have completed this step and ca

ep summary' apers

Go to Step 12

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 12

s to ALL charities WITHOUT EXCEPTION, no matter how small they may be

Return to 'Home - step summary

pliance with the rules

this does not have to be carried out sequentially and can be revisited at any time in the proce ects can only be completed when other stesp, such as entering the TB, have been completed

Until you are able to enter 'Y' you should not proceed.

Y When you have entered 'Y', you have completed this step and ca

Go to Step 21

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

rities, both LARGE and SMALL in England & Wales

Return to 'Home - step summary

perly dealt with and documented. External monitors from the professional bodies often find th professional requirements, and failure to carry out Money Laundering checks can be a crimina

ue cell. Until you are able to enter 'Y' you should not proceed.

e	N or Y or N/A
	y y y y y s Act 2014 or Northern Ireland legislation? y y CC32 which applies to all edxaminationsSIGNED OFFafter01/12/2017?

	y appointment. y nswer to the professional clearance letter sent out above, if relevant y y in relation to your appointment y ng your appointment as Auditor, Reporting Accountant. or Independent Examiner y y auditor/examiner/accountant as required by professional rules and

y When you have entered 'Y', you have completed this step and ca

Go to Step 22

apers

Return to 'Home - step summary'

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

rities, both LARGE and SMALL in England & Wales

Return to 'Home - step summary'

rofessional rules (for unregulated work) require that you plan the assignment appropriately

paper file

cell. Until you are able to enter 'Y' you should not proceed.

When you have entered 'Y', you have completed

Return to 'Home - step summary'

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 23

s to ALL charities WITHOUT EXCEPTION, no matter how small they may be

Return to 'Home -

rst draft of the accounts

e charity, and summarise the details on a working paper. The records might be Sage, Review the instructions below before proceeding.

approach entering the TB?

s positive and credits to be entered with a minus sign. or text. All yellow shaded cells contain formula, or text that is required in the accounts for di

Trial Balance input data sheet. There are comments in the HELP files.

nter your data, and then visually review the trial balance for errors, anomalies and inc om the numerous links on the TB

errors are showing - they will probably correct themselves as you complete subseque ue cell. Until you are able to enter 'Y' you should not proceed.

3' button - It is only the Trial balance you are checking at this stage. Ignore anything e N When you have entered 'Y', you have completed this step and ca

Goto Step 24

Return to 'Home -

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 24

s to ALL charities WITHOUT EXCEPTION, no matter how small they may be, un s the first period of the charity, then you can ignore this step.

Return to 'Home -

he Income and Expenditure account, without any breakdown over funds. To do otherwise would mak e prior year is required - a breakdown of these totals over unrestricted, restricted and endowment fu date the fund data. You should obtain this data from last year's working papers and accounts.

nds in the blue cells below .

Until you are able to enter 'Y' you should not proceed.

ts Trial Balance input data sheet. The comments are in the cells shaded light green with brow to be entered with a minus sign. haded cells contain formula, or text that is required in the accounts for disclosure purposes. o ther Trial Balance, less those you have already allocated to the blue cells.

analyse the total A over the types of funds B,C and D

d D

When W,E and A are zero, you can proceed.

	Analysis of prior year's surplus/deficit by funds excluding fixed asset revaluation	Analysis of prior year's fixed asset revaluation by funds

>>>>>>>>>>>>>>>>>>> E	(16,106.12)	-A
B C	66,572.06 (68,720.78)	B C
	(18,254.84)	-
eet Return to'Home-step summary' W should be zero - Do not enter 'Y' in the row below

is 'N' Y When you have entered 'Y', you have completed this step and ca

Return to 'Home - step summary'

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 25

s to ALL charities WITHOUT EXCEPTION, no matter how small they may be, un a has been fully analysed.

gacies ritable funders

There is data still to analyse in this section in ST The data in this section has been fully analysed

Return to 'Home -

der to give the level of detail required by the SORP

es, such as donations, in total amounts.

y require analysis and breakdown. This step helps to meet those requirements

sis of income as required by para 4.37 of the SORP

HELP! - Clarifying the analysis

HELP! DO

'breakdown of income' section. Instructions 3 to 6 cover what you should do when in the 'brea

ategories of income (ie donations and income from funders). If a link says that the category ha

ch of the two categories, check the link to every sub-category of income. If a link says that the

to be analysed' row for that subcategory becomes nil. The 'still to be analysed' figure represe ysed will automatically be carried forward to the accounts, and you should click the link 'Step

Until you are able to enter 'Y' you should not proceed.

EEN ENTERED IN THE WRONG CATEGORY, THEN ADJUST THE TRIAL BALANCE - DO NOT ATTEMPT A

You still have data to analyse - You should not enter 'Y' below The data in this section has been fully analysed

HELP! SORP 4.37 - Analysis of Return to 'Home - step summary' HELP! Donations and gifts HELP! INCOME RECOGNITION Go to Step 25 There is data still to analyse in this section in STEP 25 amounting to £ 326443.8 The data in this section has been fully analysed

There is data still to analyse in this section in STEP 25 amounting to £ 326443.8

There is data still to analyse in this section in STEP 25 amounting to £ 326443.8 You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse

You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse

Current year £ and gifts in DetailPL2 Restricted Funds				*GeneraL Guide:-* HELP! SORP 4.37
		Current year Total Funds £	Prior Year Total Funds £
				*Detailed Guide:-* HELP! Analysing *The heading in th* *This ROW is rese* *Do not enter data* Return to'Home- *GeneraL Guide:-* HELP! SORP 4.37 HELP! Amend




- - - - - transfer to the final £ step - Restricted Funds		178,958.00	147,485.80
		- -
		-
		- - - - - - - - - - -
		178,958.00	147,485.80
	accounts


		Current year	Prior Year
		Total Funds £	Total Funds £
				*Detailed Guide:-*


		- - - - - - - - -	-	*The heading in th* HELP! Amend HELP ! Analysing L

- Do not enter data transfer to the final accounts

	Return to legacies in DetailPL2	Return to'Home- *GeneraL Guide:-* HELP! SORP 4.37
	Current year Prior Year
Restricted Funds	Total Funds Total Funds
		*Detailed Guide:-* HELP!-Analyse G
£	£ £

step
nue grants in DetailPL2
		*The heading in th* *Do not enter data* Return to'Home- *GeneraL Guide:-* HELP! SORP 4.37 HELP!Amend
Total Funds Total Funds £ £ £ Restricted Funds
		*Detailed Guide:-*

step		HELP!Amend
revenue grants in DetailPL2 - - - - - - -		HELP!-Analyse n
		*The heading in th*

- - - - - - - - - - - - - - - - transfer to the final accounts Return to non public revenue grants in DetailPL2	- - - - - - - - - - - - - - - - transfer to the final accounts Return to non public revenue grants in DetailPL2	*Do not enter data* Return to'Home- *GeneraL Guide:-* HELP! SORP 4.37
Current year £ Restricted Funds	Current year Prior Year Total Funds Total Funds £ £
		*Detailed Guide:-*

step		HELP!Amending
p in DetailPL2 - - - - - - - - - - - - - - - - - - - - - - transfer to the final accounts Return to sponsorship in DetailPL2		*The heading in th* *Do not enter data* Return to'Home- *GeneraL Guide:-* HELP! SORP 4.37 HELP!- Analysing
Current year Current year Prior Year
Total Funds Total Funds Restricted Funds		*Detailed Guide:-*
£ £ £		HELP!Amending

step

oods/services in DetailPL2

HELP! - Analysing

- - - - - - - - - - - - - - - - - - - - - - transfer to the final accounts Return to donated goods/services in DetailPL2 Current year Current year Prior Year Total Funds Total Funds £ £ £ step tal grants in DetailPL2 - - - - - - - - - - - - - - - - - - - - - - - - transfer to the final accounts Restricted Funds	*The heading in th* *Do not enter data* Return to'Home- *GeneraL Guide:-* HELP! SORP 4.37	*The heading in th* *Do not enter data* Return to'Home- *GeneraL Guide:-* HELP! SORP 4.37
	*Detailed Guide:-*

	HELP!	Amending
	*The heading in th* *Do not enter data* HELP! -Analyse C HELP!I NCOME R	-Analyse C

Return to public capital grants in DetailPL2

Return to 'Home -

Current year Current year Prior Year Total Funds Total Funds £ £ £ step capital grants in DetailPL2 - - - - - - - - - - - - - - - - - - - - - - transfer to the final accounts Return to non public capital grants in DetailPL2 Current year Current year Prior Year Total Funds Total Funds £ £ £ step ding'in DetailPL2 - - - - - - - - - - - - - Restricted Funds Restricted Funds	*General Guide:-* HELP! SORP 4.37	*General Guide:-* HELP! SORP 4.37
	*Detailed Guide:-*
	HELP!Amend
	*The heading in th* *Do not enter data* Return to'Home- *GeneraL Guide:-* HELP! SORP 4.37 HELP! -Analyse C HELP!I NCOME R	-Analyse C

Current year Prior Year Total Funds Total Funds £ £
	*Detailed Guide:-* HELP!Amending HELP!-Specific c HELP!I NCOME R


- - - - - - - - - - - -	HELP! HELP!

----- Start of picture text -----
-
-
-
-
- - - Do not enter data
transfer to the final accounts
Return to 'Home -
GeneraL Guide:-
Current year Current year Prior Year HELP! SORP 4.37
Restricted
Funds Total Funds Total Funds Detailed Guide:-
£ £ £ HELP! Amending
step
ding' in DetailPL2 HELP! - Specific c
HELP! INCOME R
- - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - Do not enter data
transfer to the final accounts
Return to 'spare heading' in DetailPL2 Return to 'Home -
n fully analysed
----- End of picture text -----

You can ignore this section as there is no further data to analyse

You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse

kdown of income section	Go to Step 25 *GeneraL Guide:-* Prior Year HELP! SORP 4.37 Total Funds £ *Detailed Guide:-* HELP!A2(b)Chari	Go to Step 25 *GeneraL Guide:-* Prior Year HELP! SORP 4.37 Total Funds £ *Detailed Guide:-* HELP!A2(b)Chari	Go to Step 25 *GeneraL Guide:-* Prior Year HELP! SORP 4.37 Total Funds £ *Detailed Guide:-* HELP!A2(b)Chari

Current year Current year Total Funds £ £ Restricted Funds	Prior Year Total Funds £
		*Detailed Guide:-* HELP!A2(b)Chari

step
- - - - - - - -*The heading in th* - - - - - - - - - - - - - - - - -*Do not enter data* transfer to the final accounts sis headings Return to public contractual payments in DetailPL2 HELP! Amending HELP!Contractua HELP!I NCOME R			Amending Contractua
Current year Current year Prior Year Total Funds Total Funds £ £ £ Restricted Funds		*General Guide:-* HELP! SORP 4.37
		*Detailed Guide:-*

step		HELP!	Amending
- - - - - - - - - - - - - -		*The heading in th* HELP! -Performa HELP! INCOME R	-Performa

- Do not enter data transfer to the final accounts

sis headings Return to public performance grants in DetailPL2 General Guide:- Current year Current year Prior Year HELP! SORP 4.37 Total Funds Total Funds *Detailed Guide:-* £ £ £ Restricted Funds HELP!Amending	sis headings Return to public performance grants in DetailPL2 General Guide:- Current year Current year Prior Year HELP! SORP 4.37 Total Funds Total Funds *Detailed Guide:-* £ £ £ Restricted Funds HELP!Amending	sis headings Return to public performance grants in DetailPL2 General Guide:- Current year Current year Prior Year HELP! SORP 4.37 Total Funds Total Funds *Detailed Guide:-* £ £ £ Restricted Funds HELP!Amending	sis headings Return to public performance grants in DetailPL2 General Guide:- Current year Current year Prior Year HELP! SORP 4.37 Total Funds Total Funds *Detailed Guide:-* £ £ £ Restricted Funds HELP!Amending
Current year Current year Prior Year Total Funds Total Funds £ £ £ Restricted Funds
		*Detailed Guide:-* HELP!Amending

step
- - - - - - - - - - - - - - - - - - - - - - - transfer to the final accounts
	Return to non public contractual payments in DetailPL2	*General Guide:-* HELP! SORP 4.37

Current year £ Restricted Funds	Current year Prior Year Total Funds Total Funds £ £
		*Detailed Guide:-* HELP!Amending
			-Performa
step
- -	- - -

	Return to non public contractual payments in DetailPL2	Return to non public contractual payments in DetailPL2
			*General Guide:-*
Current year	Current year	Prior Year	HELP! SORP 4.37
Restricted
Funds	Total Funds	Total Funds	*Detailed Guide:-*
£	£	£	HELP!Amending
step
			HELP! -Performa
-	-	-	HELP!I NCOME R
-	-		*The heading in th*

- - - - - - - - - - - - - - - - transfer to the final accounts Return to non public performance grants in DetailPL2	*Do not enter data* General Guide:- HELP! SORP 4.37
Current year Current year Prior Year Total Funds Total Funds £ £ £ Restricted Funds
	*Detailed Guide:-* HELP! Amending

step
- - - - - - - - - - - - - - - - - - - - - - - transfer to the final accounts
Return to'spare heading'in DetailPL2

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

s to ALL charities WITHOUT EXCEPTION, no matter how small they may be,as make a judgement as to whether any module applies.

Return to 'Home -

ng asked?

Others only apply in certain cases. By selecting the appropriate non core modules, this templa The non core modules you can select are from 16 to 29 RP. All of the core modules are automatically selected by this template. 'N'. h as donations, in total amounts. e analysis and breakdown. This step helps to meet those requirements

case by entering ' Y ' below, and the template will be modified accordingly:-

u should re- evaluate autohide.

cell. Until you are able to enter 'Y' you should not proceed.

----- Start of picture text -----
g module Links to the accounts
each relevant module in the SORP in detail
TAR
individuals or organisations made in the year? n Grantmaking
TAR
----- End of picture text -----

n TAR age assets as defined in the SORP N N/a TAR N N/a TAR nvestments as defined in the SORP? N N/a TAR d investments or a pooling scheme in place? N N/a TAR n N/a *s 24 to 29. Go to the end of this step (after item 29)* TAR mber of a group and are group accounts prepared? N N/a TAR N N/a TAR sidiary of another entity? N TAR n involved in a merger with another entity? N N/a TAR on schemes for staff, whether these are defined benefit d contribution schemes? 1) Contribution pensions 2) Benefit pensions assets funds held or received as agent or as custodian trustee arties? ion notes-Module 19 ation notes-Module 22 ches,joint ventures, shared arrangements, or is the f a group, or is it associated with another entity? ve branches or it part of a joint venture or is it formally ther charity? Corporate trustees ation notes-Module 27	n TAR age assets as defined in the SORP N N/a TAR N N/a TAR nvestments as defined in the SORP? N N/a TAR d investments or a pooling scheme in place? N N/a TAR n N/a *s 24 to 29. Go to the end of this step (after item 29)* TAR mber of a group and are group accounts prepared? N N/a TAR N N/a TAR sidiary of another entity? N TAR n involved in a merger with another entity? N N/a TAR on schemes for staff, whether these are defined benefit d contribution schemes? 1) Contribution pensions 2) Benefit pensions assets funds held or received as agent or as custodian trustee arties? ion notes-Module 19 ation notes-Module 22 ches,joint ventures, shared arrangements, or is the f a group, or is it associated with another entity? ve branches or it part of a joint venture or is it formally ther charity? Corporate trustees ation notes-Module 27
	TAR 2) Benefit pensions
	N/a
	TAR
	N/a
	TAR
	N/a
	TAR
	N/a
	TAR
	N/a


	TAR N/a TAR N/a TAR TAR N/a TAR Corporate trustees

ve any associates as defined in the SORP, or does it have and control over another entity?

ved in a joint venture as defined in the SORP?

N N/a TAR N N/a

'N' y When you have entered 'Y', you have completed this step and can proc

Go to Step 27

Return to 'Home - step summary'

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 27

s to ALL charities WITHOUT EXCEPTION, no matter how small they may be, as de whether to adopt activity analysis or not.

ysis is not adopted, then descriptions of various headings are required for the accounts in an

Return to 'Home -

h as donations, in total amounts. arities and encourages it for all charities e analysis and breakdown. This step helps to meet those requirements

e allowed to choose) whether you want activity accounting.

ave to define the actual activities of this charity. In fact, for meaningful accounts, it is sensible detailed analysis in a subsequent step. he other activities are already prescribed) ut you should re- evaluate autohide. THEN ADJUST THE TRIAL BALANCE - DO NOT A

- switch to another worksheet before running autohide.

ysis of income as required by module 4 of the SORP

Until you are able to enter 'Y' you should not proceed.

hether to disclose certain matters so you MAY choose to adopt activity analysis HELP! Activity analysis - small charities

Enter 'Y'or 'N' - default is 'Y' n The template will not deal with

hould designate headings to appear in the accounts, by filling in the blue cells below

nts

These headings should be within the category of primary purpose and ancillary trading as these appear in defined areas of the accounts.

These headings should be within the category of charitable activities as these appear in defined areas of the accounts.

This heading should not normally be altered as it appears in defined areas of the accounts

nts

This heading should not be altered as it appears in defined areas of the accounts

These headings should be within the category of non charitable activities

This heading should not normally be altered as it appears in defined areas of the accounts

ve defined. However, in order to do the analysis you should, at that stage,have the appropriate data

s 'N' N	When you have entered 'Y', you have completed this	step and can proc
		Return to'Home-
	Go to Step 28

apers

Step 31

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 30

LY to small charities who have chosen NOT to use activity analysis

d skip this step UNLESS you have been told to use STEP 30 as an error correction routine

not require activity analysis, there will be certain overheads transferred from the trial balan out activity anlaysis, these would have been automatically reallocated, but, instead,you now

er

ave arrived at the figures to transfer from charitable costs to other categories.

many cases it will help with a true and fair view. If you do not wish to do this reallocation, the e form , the basis of the allocation.

Go to end of step if you do not w

ied at any stage in the accounts process and should be reviewed at finalisation ted to charitable activities before reallocation.

ing costs

costs g funds costs

e blue cells.

ward to the accounts.

the new analysis

ue cell. Until you are able to enter 'Y' you should not proceed.

Go to end of step if you do not wish to reallocate

These figures can be entered manually on Detail 1 and 2 if you prefer

Analyse between funds

Analyse between funds	Analyse between funds	Analyse between funds	Analyse between funds
*Enter the element of the allocation that is unrestricted restricted in the blue cells*
Unrestricted	Restricted		Total

29,035	-	-	29,035

- -	- -		- - - -

-	-	-	-

29,035.00	-	-	29,035.00

ity analysis:-

an error.

an error

Click to return to error summary on activity analysis

When you have entered 'Y', you have completed this step and ca

ult is 'N'

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

WARNING ! The job CANNOT be progressed until this step has been complete

data

HELP! STEP 31

ties WITHOUT EXCEPTION, no matter how small they may be, but only if there are an

n funds for the disclosures in the accounts

Return to 'Home - step summa

ied at any stage in the accounts process and should be reviewed at finalisation

ore this step and proceed to end of the step

n essence it is simple. Just make sure that the totals at Section E equal zero, and tha that you want to transfer from and to. As long as the results are zero, the entries will

been entered in previous steps.

A, columns T,U and Z, over all relevant blue cells (NOT yellow cells) in the columns T,U and Z not duplicate them here. IGNORE THIS if you are not using Fixed Asset Funds xed asset funds - accounting policies TB or otherwise. However, these may need allocating to specific funds, and details of the figu ainst the respective funds in column V. Make sure the total nets to zero in Section E. If you hav

en allocate the figures in column W, over all relevant blue cells (NOT yellow cells) in the relev ies in the TB do not duplicate them here. column AA, over all relevant blue cells (NOT yellow cells) in the relevant rows below in Secti uplicate them here. e any error messages, then you should adjust the analysis until there are no errors. Check the e text for the notes to the accounts explaining the nature of and justification for the particular c uired by the SORP

Until you are able to enter 'Y' you should not proceed.

----- Start of picture text -----
Total to be
transferred Comparative
Total AA
- -
----- End of picture text -----

is only relevant if you are using fixed asset funding t to nil. DO not delete this row -

and D below, uate to zero te reserve fund -

HELP! Clarification - Fixed asset funds Capital grants and fixed asset funds.- accounting policies

----- Start of picture text -----
Transfers
to/( from)
Unrestricted
Already Funds to cover
accounted for in deficits on Total transfers Subtotals Comparative
TB Restricted Funds
or when funds
are lawfully
reallocated
----- End of picture text -----

TIVE That is to say, figures in brackets are REDUCTIONS and others are INCREASES in funds

----- Start of picture text -----
V W Total AA
Comparative - Do
not enter trfs
already in the TB
- - -
- -
- -
- -
-
(676.00) (676.00)
- -
- -
-
-
-
- -
-
----- End of picture text -----

----- Start of picture text -----
- -
-
- -
-
-
(676.00)
(676.00) - (676.00) (676.00) -
----- End of picture text -----

VERIFIED - The transfers net out to nil. DO not delete this row - hidden validation data ERROR in the row(s) above - transfers MUST net to nil - see the SORP - Check the analysis VERIFIED - The transfers net out to nil. DO not delete this row - hidden validation data VERIFIED - The transfers net out to nil. DO not delete this row - hidden validation data

is revealed on the transfer notes

N When you have entered 'Y', you have completed this step and ca Return to 'Home - step summary

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

LARGE and SMALL in England & Wales tems that are not included in the Trial Balance Return to 'Home - step summa'Home - step summaHome - step summa- step summa step summa ted as often as you wish, and you may already have performed some of these tasks in ccountant as prompted, if not done already Go to enter scrutin evant. If not relevant, no entry need be made:- panies - not relevant for other charities)

Return to 'Home - step summa'Home - step summaHome - step summa- step summa step summa

e pension schemes Go to enter accoun e:

under finance leases or HP contracts charity is required under the terms of the gift to hold the asset on an ongoing basis.

Until you are able to enter 'Y' you should not proceed.

N' Y When you have entered 'Y', you have completed this step and ca Return to 'Home - step summary'

apers

alysis - You should go to STEP 34 Step 34 OT apply, as you have chosen NOT to use activity analysis - DO NOT USE THIS STEP an only enter data in the blue shaded cells & Wales WITHOUT endowment funds data WARNING ! The job CANNOT be progressed until this step has been complete ny data WARNING ! The job CANNOT be progressed until this step has been complete ort Data This section has been completed counts WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 33

s using activity analysis

nt analyses have been carried out o confirm that all analysis has been completed

Return to 'Home - step summa

e costs in the activity analysis, then return to this step

Go to analysis

f there is not Nil below then go to the note indicated, review what needs to be done, then go

Balance still to be analysed Click to go to Note 39 to review 0 Click to go to Note 40 to review 0 0 Click to go to Note 0 to review 0 0 Go to Step 28 0 0 Go to Step 29 0 0 0 0 0 0 0

he DETAILPL1

'N'

When you have entered 'Y', you have completed

Return to 'Home - step summary'

apers

Click to go to top of the notes ind

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 34

RGE and SMALL in England & Wales accounts should be modified, and which should be revealed or suppressed by autohide

Return to 'Home - step summary

This step is conceptually very similar to step 35 - accounting policies

he template itself then becomes a 'de facto' check list. Many of the disclosures may ne ing the text and leaving the text notes blank. Before first using this template, you cou u have a 'master lite' template that will involve less work. There is, however, the dang balance and risk, as to whether you make your master template less universal. On th hecklist, which will eliminate the need for using such a checklist.

ied at any stage in the accounts process and should be reviewed at finalisation is step to the notes section by clicking Click to go to top of the notes index

Click to go to top of the notes index

ns (to the extent you have not already done so):-

k at each of the notes in the template, one by one

e rows, or columns - it should all be handled by autohide one or two cases where the guidance might override

are linked to figures either in the SOFA or the Balance Sheet, equire some data to be entered, but if the note is relevant, it notes will not autohide if there is relevant data.

ance and will have to be carefully scrutinised to see if they te by 'MANUAL This note is a standalone note which is not

e no action, other than perhaps some revisions up from the text are marked 'MANUAL'

HELP! AUTO/MANUAL - an effective disclosure checklist

autohide, so you can ignore them

ow the guidance, and tailor the text to the charity. om the text rows, to autohide the note. otes' HELP! How do I hide and unhide notes?

ds notes 12 to 31 en correctly completed Stocks and work in progress

HELP! How do I create a bespoke note?

what is revealed on the notes

one or two cases where the guidance might override this,

n the final review

blue cell. Until you are able to enter 'Y' you should not proceed.

n the notes

f there is not Nil below then go to the note indicated, review what needs to be done, then go ATA IN THE NOTES UNLESS INSTRUCTED TO DO SO.

*Balance still to be analysed*	Click to go to top of the notes index to	Click to go to top of the notes index to
		Go to Gains/Losses on revaluing Go to Actuarial gains/losses Go to Remuneration of trustees e
0
0 0 0 0 0 1341
		Go to Remuneration of trustees e
		Go to Remuneration of trustees e
		Go to Remuneration of trustees e
		Go to Trustees'expenses

66	0 0 66693 0 32212 0 68034	Go to Deferred income - Unrestri Go to Deferred income - Restrict Go to Analysis of movements in f
		Go to Analysis of movements in f
		Go to Balance Sheet Go to Balance Sheet
'N' *apers*

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

RGE and SMALL in England & Wales

cies should be revealed or suppressed by autohide

Return to 'Home - step summary

This step is conceptually very similar to step 34 - notes to the accounts

plate itself then becomes a 'de facto' check list. Many of the disclosures may never be relevant e text notes blank. Before first using this template, you could alter the master template to hid ve less work. There is, however, the danger that you might on some occasion overlook a rare ss universal. On the other hand, by not changing the master template, you can use the entire

at any stage in the accounts process and should be reviewed at finalisation step to the notes section by clicking Click to go to top of the accountin

ction

he extent you have not already done so):-

e, you may have no

HELP! How do I select/deselect accounting policies?

polices, one by one, eed to be disclosed

them by hiding them

llow the guidance e sure the relevant w the formatting

HELP! How do I create a bespoke accounting policy?

king what is revealed on the notes eview

Until you are able to enter 'Y' you should not proceed.

he notes

- Default is 'N' y *When you have entered 'Y', you have completed*	- Default is 'N' y *When you have entered 'Y', you have completed*
Click to go to top of the accounting policies index	Return to'Home- step summary

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 36

arities throughout the UK who are charitable companies, and highly recommended for all othe

her the law requires the preparation of an Income & Expenditure account for charitable compa s, whether an I&E account is desirable, even if not mandatory

Return to 'Home - step summary

e - clarification HELP! How to print/suppres the I&E account There is hidden data in this row - do action 2) below

Go to Note re Actuarial gains/los

kings that give rise to the message are in the 'Data validation section' below)

tests, there is no need to prepare an Income & Expenditure account, although you m bove is that you are MAY prepare an Income and Expenditure account, then indicate cell below and then proceed to completion of the step

Proceed to the completion of t

enditure account? Y te Proceed to the com

ue cell. Until you are able to enter 'Y' you should not proceed.

----- Start of picture text -----
count
2024 2023
£ £
- -
- -
- -
- -
- - There is hidden data in this ro
- - Go to Note re Actuarial gains/los
----- End of picture text -----

----- Start of picture text -----
ot be in an I&E account
account
penduiture account
2024 2023
£ £
- -
- -
- -
ure account
----- End of picture text -----

----- Start of picture text -----
, g y
----- End of picture text -----

on whether or not there is a requirement for an I&E account

count

NB!!!!

, for this charity, follow the instructions below to include an Income & Expenditure account:-

unt, you should include this I&E ac by altering the print area nt. See 'How Do I?' HELP! How to print/suppres the Go to the I&E ac on the 'PL' work y ~~p~~ ount, you should exclude this I&E ac by altering the print ccount. See 'How Do I?' HELP! How to print/suppres the Go to the I&E ac on the 'PL' work hide on Y' or 'N' - Default is 'N' y When you have entered 'Y', you have completed Return to 'Home - step summary'

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 37 LARGE and SMALL in England & Wales s on DetailPl2 and Detail!PL1 which are not automatically based on the Trial Balance Return to 'Home - step summary columns - it should all be handled by autohide o cases where the guidance might override 86. Select each note in turn. Click to go to top of the I&E PL2 gures either in the SOFA , and this is indicated at the note is relevant, it should be obvious from the data

have to be carefully scrutinised to see if they are uch notes are standalone notes which are not referenced er than perhaps some revisions

xt are marked 'MANUAL' ve disclosure checklist

ce still to be analysed' are nil. If not go to the analysis section link shown

Go to note Donat Go to note Expen funding of activities Go to note Charita

you wish them to be. If not click the link next to the note to alter them

n fully analysed, and take any relevant action

Click to go to top of the I&E PL1 section

. Until you are able to enter 'Y' you should not proceed.

is revealed.

f there is not Nil below then go to the note indicated, review what needs to be done, then go 70 OR 79 UNLESS INSTRUCTED TO DO SO.

Balance still to be analysed Click to go to Note 16 to review

		326444	Click to go to Note 0 to review
		0 0 Go to Step 25 to analyse the details 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Go to error sheet 326444
Default is 'N'
		N *When you have entered 'Y', you have completed*

Return to 'Home - step summary

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 38

LARGE and SMALL in England & Wales

on the SOFA

Return to 'Home - step summary

w disclosure under the new SORP, which requires

HELP! Disclosing

ng - The Prior year SOFA will disappear, and a comment ere unrestricted.

ally delete blank rows. See 'the HELP files

on process as the deletions are not reversible es. However, as these are last year's figures

Go to B. Analysis of prior year SO

he notes

y When you have entered 'Y', you have completed this step and ca Return to 'Home - step summary

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

data WARNING ! The job CANNOT be progressed until this step has been complete ny data WARNING ! The job CANNOT be progressed until this step has been complete ort Data This section has been completed counts WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this

ORP bulletin, February 2016

HELP! STEP 39

MALL charities, as defined, throughout the UK. Answer the question below as to whether you want a Cash Flow Statement cing in 2015 ONLY, small charities must adopt the 2016 amendment to the FRS102 SORP to ta LARGE charity, and you have said you are a SMALL charity

AY be deactivated for small charities by unticking 'cash flow statement' in the VT Work book feel that for many charities it is not helpful and is usually not appropriate for small charities,

also to DEactivate the sheet when printing by using the VT Print preview sheets option and

eactivate CF and click on the link to the right to go to the end of this step

described below, prepare it and review the results.

ould indicate your choice:-

----- Start of picture text -----
N
Return to 'Home - step summary
tails
s possible. However, you may have made alterations
ted directly from the data entered.
d movements from two year's previously.
efully
em, by overriding the default numbers.
r every situation,
eview it with autohide on
N When you have entered 'Y', you have completed
Return to 'Home - step summary
apers
----- End of picture text -----

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 40

RGE and SMALL in England & Wales s so that the accounts are properly displayed and printed

Return to 'Home -

page numbers in this step - that is in the next step.

Click to go to top o

he right

HELP! Final review of text in the accounts and deletions of s HELP! Deleting unnecessary rows in the accounts HELP! Guidance on how to manipulate text and page breaks HELP! Sizing text/Improving layout

d be OK, but some computers override the defaults. If you need to, use the Excel font comma size is in the range 95% to 100%.

he screen, on a page by page basis. Repeat 2) above if required. the row height using the Excel row height command, or manually adjust the row height, using

e to the default texts.

he lines can be deleted, then do so using the Excel row delete command. If there is no such m

do so, using standard Excel insert commands, and adjust the row height using the Excel row

y page breaks, then see the HELP! Files

ver, if there are vertical page breaks you may need to drag and drop them into position, and ou appear to be getting far too many pages printing, then it is probable that these settings

sing the Excel page break command, so that the page breaks appear at logical positions.

h very small text. If none of the above procedures correct it (and usually it will be the page ng the file , closing Excel, and reloading everything.

review

below, at the end of the step

he notes

'N' N When you have entered 'Y', you have completed

ep summary' apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 41

RGE and SMALL in England & Wales inting off the accounts Return to 'Home - step summary as often as you wish, and you may already have performed some of these tasks in previous w

proving layout HELP! Guidance on how to manipulate text and page brea

Note down on paper the page numbers for each of the prime statements

Go to enter page n Go to signing off d

port etc), and work through the required stages and finalise the report. See

Go to scrutiny report

elow, at the end of the step

When you have entered 'Y', you have completed

ault is 'N'

Return to 'Home - step summary

apers

an only enter data in the blue shaded cells

& Wales WITHOUT endowment funds

ORP bulletin, February 2016

HELP! STEP 42

RGE and SMALL in England & Wales

Return to 'Home - step summary'

l review

as often as you wish, and you may already have performed some of these tasks in previous w

identified any errors, then investigate them and correct them. Refer to the 'Errors' worksheet

Remember, autohide is off - so there will be much irrelevant information displayed, and the ompleted and all data entered

er work. Repeat 1) above if necessary

Verify that all steps have been completed and all data entered review.

copy or a pdf copy of the accounts.

anies as defined under the Companies Act. Although medium and large companies as defined, the use of these sed on the templates, to ensure compliance with charity raft is courrect, or alternatively to manually produce a ures applicable to medium and large companies in relation

may produce fully compliant accounts, but in the case of

be a great deal of additional work to manually prepare mapny of that size the small additional cost should not be prohibitive.

nt as appropriate, and obtain the approval of the trustees, and then sign off the examiner's re

. Until you are able to enter 'Y' you should not proceed.

When you enter 'Y', you can close the file

Return to 'Home - step summary

apers

iould be deleted. except as instructed by Sorpaid

ed	ed		STEP	23
ed			STEP	23
			STEP	23

	step	summary'

ceed to STEP 2

step summary'

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

	Return to'Home- step summary'

date in the TAR. The date will appear 1900' and will autohide in the TAR

hanged

ep and can proceed to STEP 3

step summary'

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

	step summary'

etin - Feb 2016.

is is a SMALL charity as defined and o disclose certain matters

to question 3

If this proc a final set

ep and can proceed to STEP 4

Go to step 4

ed	STEP 23
ed	STEP 23
s step	STEP 23

y apply to charitable companies.

step summary'

ace bar on your g name in the

erating address of the charity ow - do not delete

ll cause the

this step and can proceed to STEP 6

Go to step 6

ed STEP 23 ed STEP 23 s step STEP 23

data showing is - 'xData not

step summary'

bove

this step and can proceed to STEP 7

Go to Step 7

ed STEP 23 ed STEP 23 s step STEP 23

OS and SCIOs. Ensure the data step summary'

ed	STEP 23
ed	STEP 23
s step	STEP 23

this detail.

As you have entered 'N' - You can skip the questions in this section and go to Step 8 as Step 7 does not apply, because the charity is not registered overseas

Go to Step 8

ails'

an proceed to STEP 8

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

	step summary'

s one.

sferred to the Trustees' Report

have completed this step and can opriate

ed	STEP 23
ed	STEP 23
s step	STEP 23

014 y'

nagement

this step and can proceed to STEP 12

tep 10

Go to Step 12 Go to Step 10

ed STEP 23 ed STEP 23 s step STEP 23

step summary'

o the next test

o the next test

utiny.

nation or is exempt from scrutiny.

Enter '01/01/1900' to suppress this date in the accounts. Enter date of exemption in form '01/01/2016'

ation for Step 10

equirement for the examiner to

an proceed to STEP 12

ed	STEP 23
ed	STEP 23
s step	STEP 23

ss.

an proceed to STEP 21

Return to 'Home - step summary'

ed	STEP 23
ed	STEP 23
s step	STEP 23

at some of al offence.

an proceed to STEP 22

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23



	*this step and can proceed to STEP 23*

ed	STEP 23
ed	STEP 23
s step	STEP 23

step summary'

Quickbooks, VT Transaction or

isclosure purposes.

consistencies. Return to this

ent steps.

else that does not balance.

an proceed to STEP 24

step summary'

ed	STEP 23
ed	STEP 23
s step	STEP 23

nless there is NO comparative

step summary'

ke the Trial balance very cumbersome. nds is required . You now have to

vn text mar an proceed to STEP 25

ed	STEP 23
ed	STEP 23
s step	STEP 23

nless the two rows below

TEP 25 amounting to £ 326443.8

step summary'

HELP! DON'T

akdown of income' section, and 7

as been fully analysed, or that there

e category has been fully analysed, or

ents the total figure you entered in the

p25' which is at the foot of each

AN ADJUSTMENT HERE.

step and can proceed to STEP 26

income and related matters

N RULES

Current & PriorTotals from TB (326,443.80) Return to top of breakdown of income section

- Return to 'Home - step summary' - - -

Go to Step 25 Go to CATEGORY 2) Charitable income from funders - This is REFERENCE A2 in th

7 - Analysis of income and related matters

ding headings Goto TB - Headings donations

his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N erved for Gift Aid from subsidiaries and the heading should not be changed, but enter figures In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update step summary' Go to Step 25 7 - Analysis of income and related matters

ding headings Goto TB - Headings Legacies his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns

F,H, J and N

a in this row - automatic update step summary' 7 - Analysis of income and related matters

Government and public grants ding headings Goto TB - Headings his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update step summary' Step 25 7 - Analysis of income and related matters

ding headings Goto TB - Headings non public sector grants & donations

his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update step summary' Step 25 7 - Analysis of income and related matters

headings Goto TB - Headings g sponsorship his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N In these rows, enter names in column A and amounts in columns F,H, J and N a in this row - automatic update step summary' Step 25 7 - Analysis of income and related matters headings Goto TB - Headings

g donated goods & services

his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns F,H, J and N a in this row - automatic update step summary' Step 25 7 - Analysis of income and related matters headings Goto TB - Headings Capital Government and public grants

RECOGNITION RULES his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update

step summary'

Go to Step 25

7 - Analysis of income and related matters

ding headings Goto TB - Headings Capital non public grants RECOGNITION RULES his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update step summary' Go to Step 25 7 - Analysis of income and related matters

headings Goto TB - Headings

considerations on altering 'spare heading' RECOGNITION RULES

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update

step summary' Go to Step 25

7 - Analysis of income and related matters

headings Goto TB - Headings

considerations on altering 'spare heading' RECOGNITION RULES

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update

step summary' Go to Step 25

Current & PriorTotals General Guide:- from TB HELP! SORP 4.37 - Analysis of income and related matters

- - - - -	*Detailed Guide:-* Goto TB-Headings Go to CATEGORY 1) Donations/legacies-This is REFERENCE A1 in the SORP HELP!Amending headings HELP!I NCOME RECOGNITION RULES HELP! A2(b)Charitable income from funders

7 - Analysis of income and related matters

table income from funders

headings Goto TB - Headings al payments from public bodies

RECOGNITION RULES his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update Return to 'Home - step summary'

7 - Analysis of income and related matters

headings Goto TB - Headings nce related grants from public bodies

RECOGNITION RULES his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update

Return to 'Home - step summary'

7 - Analysis of income and related matters

headings Goto TB - Headings

al payments from non public bodies

RECOGNITION RULES his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update

Return to 'Home - step summary'

7 - Analysis of income and related matters

headings Goto TB - Headings

nce related grants from non public bodies

RECOGNITION RULES his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update

Return to 'Home - step summary'

7 - Analysis of income and related matters

headings Goto TB - Headings

considerations on altering 'spare heading'

RECOGNITION RULES

In these rows, enter names in column A and amounts in columns F,H, J and N

a in this row - automatic update

Return to 'Home - step summary'

ed	STEP 23
ed	STEP 23
s step	STEP 23

s the SORP

step summary'

ate

disclosures

disclosures
*Policies*	*Notes*
	Grant funding of activities
*Policies*	*Notes*

3) Contribution pensions 4) Benefit pensions	5)Pension commitments
*Policies*	*Notes*
Policies- Heritage assets	Heritage assets in the accounts Heritage assets-5 year summary
	Heritage assets not in accounts
*Policies*	*Notes*
	Funds as agent not included in ac Funds as custodian trustees	s
*Policies*	*Notes*
Social Investments	Social investments
*Policies*	*Notes*
Pooling schemes	Investment pooling schemes
etc
*Policies*	*Notes* Joint Ventures
Accounting for Joint Ventures
Accounting for associates	Associates
	As a subsidiary of another entity
	Subsidiary companies
*Policies* *Policies* *Policies* *Policies* *Policies* Accounting for Joint Ventures

Accounting for Associates associates Policies Notes Accounting for Joint Ventures Joint Ventures

ceed to STEP 27

ed STEP 23 ed STEP 23 s step STEP 23

s you are

ny event.

step summary'

e to define the general headings,

ATTEMPT ANY NUMERICAL

h activity analysis

Links to relevant accounts areas

Income from charitable activities - Trading Activities

Charitable income from funders Total Income from charitable activities Income from other, non charitable, trading activities

Other trading expenditure unrelated to fundraising or charitable activities

to hand, and it will be helpful if this

ceed to STEP 28

step summary'

ed	STEP 23
ed	STEP 23
s step	STEP 23

ce and included in 'charitable support may wish to do a manual

en go to the end of the step.

wish to reallocate

Enter last year reallocation

38,823

38,823.00

an proceed to STEP 31 STEP 23

ed	STEP 23
s step	STEP 23

ny transfers to record

ary'

Go to end of step

at you enter data as positive or transfer correctly to the

in Sections B,C and D. Make sure the

ues still to be analysed in Column V

ve already made entries in the TB do

vant rows below in Sections B,C and ons B,C and D. Make sure the total

e totals of each column at Section E

category of transfer, as this is

Important note

an proceed to STEP 32 Although it may appear to fly in the face of everything we accountants have ever been taught, the FR 'paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen y ~~l~~ onger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

ary'

n previous work

neer's details

nts data for this section

an proceed to STEP 34

ed STEP 23 ed STEP 23 s step STEP 23

ary'

Important note

this step and can proceed to STEP 34 Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen dex ~~lon~~ ger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

Step 35

ever be relevant to your particular uld alter the master template to er that you might on some he other hand, by not changing

wth i assets etc etc etc etc

icted

ed funds funds

Important note

have completed this step and can proceed to STEP 35 Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen dex ~~lon~~ ger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

Step 34

t to your particular clientele. Many of de all the text notes that will never disclosure that may apply - it is a template as a disclosure checklist,

ng policies index

Important note

this step and can proceed to STEP 36 Although it may appear to fly in the face of everything we accountants have ever been taught, the FR ' paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen y ~~l~~ onger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case

ed	STEP 23
ed	STEP 23
s step	STEP 23

er charities

anies

o not delete

ses

may do so if you wish

e if you want one, by entering 'Y'

the step

mpletion of the step

ow - do not delete ses

I&E account ksheet

I&E account

ksheet

Important note

this step and can proceed to STEP 37

Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen Click to go to top of SOFA longer be shown on the face of the profit and loss account, but should be ~~debited straight to reserv~~ dividends would have been shown at this point, but this is no longer the case

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

y	'

y' section

tions and Legacies

diture on charitable activities- Grant s able income from funders

Important note

this step and can proceed to STEP 40 Although it may appear to fly in the face of everything we accountants have ever been taught, the FR ' paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen y ~~l~~ onger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

y	'

g prior year funds

OFA

Important note

an proceed to STEP 39

Although it may appear to fly in the face of everything we accountants have ever been taught, the FR ' paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen y ~~l~~ onger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case

ed	STEP 23
ed	STEP 23
s step	STEP 23

ake advantage of the exemption

Go to end of step

Important note

this step and can proceed to STEP 40 Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen y' longer be shown on the face of the profit and loss account, but should be debited straight to reserv ~~d~~ ividends would have been shown at this point, but this is no longer the case

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

	step summary'

of the accounting policies index

superfluous headings s

ands to adjust g the cursor on message, then height

Important note

this step and can proceed to STEP 41

Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen longer be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case

ed	STEP 23
ed	STEP 23
s step	STEP 23

y' work

aks

numbers

details

this step and can proceed to STEP 42

ed	ed	STEP 23
ed		STEP 23
s step		STEP 23

vork and then also page breaks 'port.

cess is done almost at the finalisation stage, then there should not be a great deal of additional work to of accounts using a Companies Act disclosure checklist. For a comapny of that size the small additiona

ie SORP

ISEE 2005 at Ids should no 'es. Until now

ISEE 2005 at )ds should no 'es. Until now

ISEE 2005 at Ids should no 'es. Until now

ISEE 2005 at s should no Until now

ISEE 2005 at Ids should no 'es. Until now

ISEE 2005 at )ds should no 'es. Until now

manually prepare al cost should not be prohibitive.

As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use ac

HELP! Explanations and comments abo

When you entered the Trial Balance, you entered various income categories, analysed by activity type, even though you may have analysed them by dono

If you are required to adopt activity analysis, or you choose to adopt it, the S

1) Read the explanations and clarification marked as MUST READ below this

2) After reading the details, if you adopt activity analysis, the SORP requires Charitable activity' and 'B.Other trading activity', each of which are subdivid analysed within these two categories.

Enter data in the blue cells until the 'still to be analysed' rows be come nil. T

266

Enter data in the blue cells until the still to be analysed rows be come nil. T working paper showing the source of your figures.

IF IN THE COURSE OF DOING THIS ANALYSIS YOU FIND THAT SOME INCOM DO NOT ATTEMPT AN ADJUSTMENT HERE.

HELP! - Activity analysis of income

267

Free Text area for this step, for comments and cross references to working pa

As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use ac

268

When you entered the Trial Balance, you entered all expense categories in to type

If you are required to adopt activity analysis, or you choose to adopt it, the S which are subdivided. This step facilitates the required analysis.

W hen you entered the Trial Balance, you entered all expense categories in to do this analysis for CURRENT year items. Prior year items are entered dire

1) Read the explanations and clarification marked as MUST READ below this

2) If you adopt activity analysis, the SORP requires analysis of such items, by costs ', and 'C other costs'' each of which are subdivided. You also have to a

3) The categories A, B & C. These three categories and sub categories, with the three main categories.

The system enters the data from the Trial Balance into a 'still to be analysed blue cells until the 'still to be analysed ' rows become nil.

The data in the analysis is then automatically validated by reference to what

4) GOVERNANCE COSTS - ALL GOVERNANCE COSTS HAVE TO BE ENTERED TO SECTION OF THIS ACTIVITY ANALYSIS, AS THE ANALYSIS IS DEALT WITH AUTO ANALYSED TO SECTION B3 Governance costs OF THE TRIAL BALANCE BEFOR there. To check that section of the Trial Balance click on the link to 'TB Gove

5) IF IN THE COURSE OF DOING THIS ANALYSIS YOU FIND THAT SOME INCOME HAS BEEN

269

HELP! Activity analysis of expenditure

270

Definition of Nominal descriptions The headings in the yellow cells below are defined in the Trial Balance

Only enter data in BLUE cells.

A2. Primary purpose and ancillary trading directly attributable to activities The entries in this section should be allocated to any one or more of the charitable

Total still to analysed Defniton of Nominal descriptons The headings in the yellow cells below are defned in the Trial Balance	be	Total already analysed
Cost of goods for primary purpose trading	-	-
Cost of goods for primary purpose trading	-	-
Cost of goods for primary purpose trading	-	-
Movement in stock for goods made by beneficiaries	-	-
Cost of charitable letting of none investment property	-	-
Costs of income from public bodies for charitable trading	-	-
Costs of ancillary trading to benefit benficiaries	-	-
Movement in stock for ancillary trading	-	-
Marketing and advertising of primary purpose trading	-	-

271

Gross wages and salaries - charitable trading activities - - Employers' NI - charitable trading activities - - Defined benefit pension costs - charitable trading activities - - Defined contribution pension costs - charitable trading ac - - Temporary Staff - charitable trading activities - - Spare primary purpose trading costs 1 - - Spare primary purpose trading costs 2 - - Spare primary purpose trading costs 3 - - Spare primary purpose trading costs 4 - - Primary purpose and ancillary trading - - These details will transfer to the accounts Return to 'Home - step summary' Return to summary

Only enter data in BLUE cells.

Definition of Nominal descriptions

The headings in the yellow cells below are defined in the Trial Balance

272

Only enter data in BLUE cells.

Definition of Nominal descriptions The headings in the yellow cells below are defined in the Trial Balance

273

Definition of Nominal descriptions The headings in the yellow cells below are defined in the Trial Balance

Only enter data in BLUE cells.

Definition of Nominal descriptions

The headings in the yellow cells below are defined in the Trial Balance

274

Definition of Nominal descriptions The headings in the yellow cells below are defined in the Trial Balance

275

----- Start of picture text -----
Legal and professional spare (1) - -
Legal and professional spare (2) - -
Professional fees - -
These details will transfer to the accounts
Return to 'Home - step summary' Return to summary of activity analysis
DO not delete this row - hidden validation data
Only enter data in BLUE cells.
----- End of picture text -----

Definition of Nominal descriptions

The headings in the yellow cells below are defined in the Trial Balance

The total of support costs and overheads analysed as above to grant making

Definition of Nominal descriptions

The headings in the yellow cells below are defined in the Trial Balance

276

Definition of activities.

The headings for activities s the steps process at STEP 2

Definition of Nominal descriptions The headings in the yellow cells below are defined in the Trial Balance

277

----- Start of picture text -----
C2 - Allocation of grants to charitable activities
Defin
Only enter data in BLUE cells.
The
Definition of Nominal descriptions and
The headings in the yellow cells below are defined in
the Trial Balance
----- End of picture text -----

Explanatory note:- In the sections above, you have allocated items to Total still to be 'grant making'. You now need to allocate that entire category over the analysed different charitable activities of the charity

The entries in this section should be allocated to any one or more of the activities Grant related overheads per analysis above - Direct grantmaking costs extracted from the Trial Balance - -

Free Text area for this step, for comments and cross references to working pa

278

This rows below here should not be deleted or modified, and no rows or columns s All cells in this section are locked and prohibited for use

279

Step 30

ctivity analysis - You should go to STEP 30

out activity analysis

such as donations, in total amounts, using nominal ledger descriptions. These were not or etc in step 25.This step facilitates the required analysis.

SORP requires analysis of such items, by activity.

s box.

analysis of such items, by activity. There are two main income categories to analyse, 'A ded. These two categories can be accessed from the links below. The subcategories can

The system will highlight when there still remain items to be analysed. You should keep a

280

The system will highlight when there still remain items to be analysed. You should keep a

ME HAS BEEN ENTERED IN THE WRONG CATEGORY, THEN ADJUST THE TRIAL BALANCE -

Definition of activities.

The headings for activities shown in the yellow rows are defined in the steps process at STEP 27, and may be altered in that step.

Definition of activities.

The headings for activities shown in the yellow rows are defined in the steps process at STEP 27, and may be altered in that step.

281

altered in that step.

apers

ctivity analysis - You should go to STEP 30

Step 30

282

HELP! Explanations and comments a

otal amounts, according to their nominal ledger descriptions. These were not analysed b

SORP requires analysis of such items, by activity. There are several categories of expend

n tota l amounts, by nominal heading. These were not analysed by activity type.This routi ectly to the notes, with data derived from last year's accounts.

s box

y activity. There are three main expense categories to analyse, 'A. Specific costs' ,' B.Non llocate grant making expenses to particular activities, and this is done in category C.

analysis instructions, can be accessed from the links below. The subcategories can be an

d' column, for each nominal code. Enter data, to allocate each expense heading to an aci

t you entered in the Trial Balance. Comparatives are entered directy into the notes on

O SECTION B3 Governance costs OF THE TRIAL BALANCE AND SHOULD NOT BE ENTERED OMATICALLY. YOU SHOULD ENSURE THAT ALL ITEMS THAT ARE GOVERNANCE COSTS ARE RE COMMENCING THIS ANALYSIS. There should be nothing in governace costs that should ernance' above.

N ENTERED IN THE WRONG CATEGORY, THEN ADJUST THE TRIAL BALANCE - DO NOT ATTEMPT AN ADJUS

283

Definition of activities.

The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.

284

Definition of activities.

The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.

These columns are for charitable activities

e activities shaded blue

Primary	Primary
purpose and	purpose and	Charitable	Charitable	Other charitable
ancillary	ancillary	activity 1	activity 2	activities
trading1	trading2
-

285

of activity analysis

Definition of activities.

The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.

286

Definition of activities.

The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.

Definition of activities.

287

The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.

Definition of activities.

The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.

288

Definition of activities.

The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.

289

Definition of activities.

The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.

g costs are:-

Definition of activities.

The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.

290

shown in the yellow column headings are defined in 27, and may be altered in that step.

291

nition of activities.

headings for activities shown in the yellow column headings are defined in the steps process at may be altered in that step.

Total already analysed	Primary purpose and ancillary trading1	Primary purpose and ancillary trading2
*shaded blue,*	*including fundraising activities*
-
-
-	-	-	-	-

shaded blue, including fundraising activities

apers

292

should be deleted. except as instructed by Sorpaid

293

. be

294

295

296

bout activity analysis

by activity diture, each of

tine allows you

n attributable

nalysed within

tivity in the

Detail1

D INTO ANY E PROPERLY d not be

STMENT HERE.

297

Go to Step 27

298

----- Start of picture text -----
Grant Making
-
-
Go to Step 27
----- End of picture text -----

299

----- Start of picture text -----
Go to Step 27
Fundraising
activities Grant Making
-
----- End of picture text -----

300

----- Start of picture text -----
- -
Step 27
Fundraising
activities Grant Making
- -
----- End of picture text -----

301

----- Start of picture text -----
Step 27
Fundraising
activities Grant Making
- -
Step 27
Fundraising
activities Grant Making
----- End of picture text -----

302

----- Start of picture text -----
- -
Step 27
Fundraising
activities Grant Making
----- End of picture text -----

303

----- Start of picture text -----
Go to Step 27
----- End of picture text -----

304

305

STEP 27, Go to Step 27

Other Fundraising charitable activities activities - -

306

307

308

309

310

311

312

313

314

315

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Schedule of apparent errors of input or incomplete analysis

Workbook properties have been set up

This FRS102 template is for ALL SIZES of charity operating in England & Wales WITHOUT endow

Pre commencement data

The current status of the steps process :-

Registration & scrutiny dat Trustees' Annual Report Da

Data to finalise the account

This template is valid for the FRS102 2015 SORP as modified by the SORP bulletin, Feb

*Click for other sections*		Trustees'Report	Trustees'Report		Balance sheet
			Notes		DetailPL1
*Click for errors on this page*	Error-		SOFA	Error-B Sheet

The validation in the template is not exhaustive, and although this schedule should assist, there

As you proceed through the steps process, many errors will appear on this sheet. That is quite n process the various STEPs, the errors should reduce as you go along, with no additional action b errors.

This therefore means that in most cases you should ignore this error sheet until the final closing Errors will come in two kinds. Either you have made some error of data input, and it will be a que analysis to get to the right result. Usually, revisiting the relevant STEPs will resolve the issues.

Because some errors are simply rounding, maybe only creating a difference of a few pence, the s entering zero in the blue cells in the error sheet.

If you clear one error, you may find this automatically clears several other errors

There is much more guidance in the HELP! Files Manually overwriting to correct errors to produce the correct result.

Some errors

The Sorpaid template is simply a tool to enable accounts to be produced. As an experienced p be. Provided you take a backup first, there is nothing to prevent you overwriting formulae in the Check the ripple effect throughout the template to see that the results are what you expect. Th the correct disclosures should be. But do it with caution!!!

HELP ! Handling errors of data input

In addition to this sheet, use the VT erro

SOFA If an error is shown, you should look at the underlying accounts shee

HELP ! Handling errors of data input

Scrutiny levels:-

Level of income relative to scrutiny Transfers between funds net to nil

Hint - Try/Look at STEP 10 - it appears you have Hint - Try/Look at STEP 31 - Review funds sectio

Errors of analysis:-

Prior year funds - test 1 Cross casting error - Last year's SOFA Prior year funds - test 2 Revaluation gains analysis Actuarial gains analysis - test 1 Prior period funds from step 24 Allocation of prior period funds in PL ac Allocation of prior period funds in PL ac

Hint - You have not analysed last year's surplus/ Hint - Prior year SA does not cross cast. Enter da Hint - Prior year funds cfwd do not reconcile. Che Hint - Revaluations have not been analysed over Hint - Actuarial Gains have not been analysed ove Hint - Try/Look at STEP 24 - Analyse brought fw Hint - look at allocation of prior year unrestricted Hint - look at allocation of prior year restricted fun

Current year errors:-

Unrestricted funds differ between TB and SOFA Designated Revenue funds differ between TB and SOFA Restricted Revenue funds differ between TB and SOFA Revaluation funds differ between TB and SOFA Fixed asset funds differ between TB and SOFA

Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have

Prior year errors:-

Verifying funds agree to Balance Sheet and notes:-

Funds detailed in SOFA:-

Unrestricted funds - test 1 Restricted funds - test 1 Designated funds - test 1 Prior period last year - test 1 Restricted fixed asset funds Unrestricted revaluation reserve comparative Restricted revaluation reserve comparative Prior period two years ago -test 2 Unrestricted funds - test 2 Restricted funds - test 2 Designated funds - test 2 Unrestricted funds - test 3

Hint - Check how you have entered funds - there Hint - Check how you have entered funds - there Hint - Check how you have entered funds - there Hint - Try/Look at STEP 24 - Analyse brought fw Hint - Check how you have entered funds - there Hint - Check how you have entered revaluations Hint - Check how you have entered revaluations Hint - Check how you have entered funds - Chec Hint - comparatives in PL and TB do not reconcile Hint - comparatives in PL and TB do not reconcile Hint - Check how you have entered funds and tra Hint - Check how you have entered funds

Designated funds - test 3 Hint - Check how you have entered funds Restricted funds - test 3 Hint - Check how you have entered funds Prior period test 3 Hint - Check how you have entered funds Designated funds -test 4 Hint - Check how you have entered funds Unrestricted revaluation reserve Hint - Check how you have entered funds Designated Fixed Asset funds Hint - Check how you have entered funds Restricted Fixed Asset funds Hint - Check how you have entered funds Comparative total fixed asset funds Hint - Check how you have entered funds Unrestricted funds - test 5 Hint - Check how you have entered funds Restricted revaluation reserve Hint - Check how you have entered funds Restricted revaluation reserve comparative Hint - Check how you have entered funds Restricted funds - test 6 Hint - Check how you have entered funds Unrestricted funds comparative Hint - Check how you have entered funds SOFA agreeing to STRGL Hint - Check all underlying figures SOFA agrees to Cash flow Hint - Check all underlying figures STRGL agrees to Income & expenditure account Hint - Check all underlying figures

Balance Sheet

If an error is shown, you should look at the underlying accou

HELP ! Handling errors of data input

For some items on this section FIRST look at S

Trial Balance agrees/does not agree Warning - Assets inconsistent with small company test in STEP 3 Warning - Assets test - inconsistency with STEP 10 Prior year balances correctly analysed (1st test) Agreeing unrestricted funds Prior year balances correctly analysed (2nd test) Agreeing restricted funds Fixed asset funds agree to net book value of assets

Hint - Check the TB entries See step3 See step 10 Hint - Try Step 24 Hint - Check how you have Hint - Check how you have Hint - Check how you have HELP - Fixed asset funds

Notes

If an error is shown, you should look at the underlying accou

HELP ! Handling errors of data input For all items on this section FIRST look at STEP

Hint for items below - look at the note cross referenced and adjust any data as instructed Note 0 Gains and losses on revaluation of fixed and intangible assets Note 0 Actuarial gains Note 0 Remuneration and payments to Trustees and persons connected with them NIC Note 0 Remuneration and payments to Trustees and persons connected with them Pension Note 0 Remuneration and payments to Trustees and persons connected with them Benefits Note 0 Remuneration and payments to Trustees and persons connected with them

Note 7 Trustees' expenses Note 0 Deferred income - Unrestricted and Designated funds Note 0 Deferred income - Restricted funds Unrestricted deferred - Note 9 Creditors: amounts falling due within one year Restricted deferred - Note 9 Creditors: amounts falling due within one year Note 12 Unrestricted funds Note 12 Designated funds Note 12 Restricted funds Note 12 Prior period funds Restricted funds Note 13 Change in total funds over the year as shown in Note 12 , analysed by individual fu Note 13 Bt fwd funds agree to B sheet Note 13 Cd fwd funds agree to B sheet Note 13 Prior period funds agree to B sheet Restricted Funds Note 14 Analysis of movements in funds over the year as shown in Note 13 Income agreed to SOFA Note 14 Expenditure agreed to SOFA Note 14 Gains/Losses agreed to SOFA Note 14 Note 0 Details of transfers between funds in the year as shown in Note 13

Detail Pl2 - Analysis of income/expenses If an error is shown, you should look at t HELP ! Handling errors of data input For all items on this section FIRST look at STEP Donations from individuals Hint - Items still to be analy Legacies Hint - Items still to be analy Revenue grants from government and public bodies Hint - Items still to be analy Revenue grants and donations from non public bodies Hint - Items still to be analy Sponsorship Hint - Items still to be analy Donated goods and services Hint - Items still to be analy Capital grants from government and public bodies Hint - Items still to be analy Capital grants from non public bodies Hint - Items still to be analy Spare heading- replace with text -may require detailed analysis Hint - Items still to be analy Spare heading- replace with text -may require detailed analysis Hint - Items still to be analy Contractual payments from public bodies to fund charitable activities Hint - Items still to be analy Performance related grants from public bodies to fund charitable activities Hint - Items still to be analy Contractual payments from non public bodies to fund charitable activities Hint - Items still to be analy Performance related grants from non public bodies to fund charitable activities Hint - Items still to be analy Spare heading- to be analysed - replace with text Hint - Items still to be analy Breakdown of Grants made to organisations Hint - Items still to be analy

Detail Pl1 - Activity Analysis If an error is shown, you should look at t

For all items on this section FIRST look at STEP You can safely ignore any errors highlighted in this section, as you are not using activity

HELP ! Handling errors of data input

Agreement of activity analysis to total income	*Hint - Try/Look at STEP 28*
Category analysis	*Hint - Look at Note 39*
Agreement of activity analysis to total expenditure	*Hint - Try/Look at STEP 29*
Agreement of 'other costs' by activity	*Hint - Try/Look at STEP 29*
Agreement of grants by activitiy	*Hint - Try/Look at STEP 29*
Incorrect allocation	*Hint - go to error correction*
Unanalysed balances (1)	*Hint - Try/Look at STEP 28*
Unanalysed balances (2)	*Hint - Try/Look at STEP 28*
Comparatives still to be analysed by activity	*Hint - Manually enter comp*
Governance costs	Go to related note
A1. Expenditure on charitable activities directly attributable to activities	Go to relevant part of anal
A2. Primary purpose and ancillary trading directly attributable to activit	Go to relevant part of anal
B1. Employee costs not included in direct costs	Go to relevant part of anal
B2. Volunteer costs	Go to relevant part of anal
B3. Premises Expenses	Go to relevant part of anal
B4. Administrative overheads	Go to relevant part of anal
B5. Professional Fees	Go to relevant part of anal
B6. Financial costs	Go to relevant part of anal
B7. Charitable provisions and funding commitments- See SORP 7.39	Go to relevant part of anal
*Grant making*	Go to relevant part of Step
*Stock movement to be analysed*	*Analyse stock in note 0*
*Total number of errors on PL1 Activity Analysis*
*You can safely ignore any errors highlighted in this section, as you are not using activity*
*Effective errors based on whether activity analysis is being used or not*

Cash Flow Statement - if available If an error is shown, you should look at t HELP ! Handling errors of data input The cash flow statement doesn't balance Hint - Check bank, overdraft and loan balances on Also check comparatives as entered manually on

Total number of overall errors

Total number of overall errors

This rows below here should not be deleted or modified, and no rows or columns should All cells in this section are locked and prohibited for use

wment funds ta ata ts

WARNING ! The job CANNOT be pro WARNING ! The job CANNOT be pro This section has been completed WARNING ! The job CANNOT be fin

ruary 2016 Error-Notes	SOFA DetailPL2	Top of TB Scrutiny report Error-Detail 1	HELP ! Handl
			Return to'Hom
			Error-Detail 2

is no substitution for a detailed line by line check of the accounts

normal, as the template attempts to validate data as you go. However, if you correctly being required by you, so that at the end of the assignment , you will only have a few g stages of the assignment in STEP 42, and then systematically review the errors and the hints. estion of finding the error, or, you have entered data correctly, but the template requires further

size of the error is identified on the error sheet, and it is possible to override the error flag by

s MAY only be indicative - check the underlying data to see if it is a true error, or can

rofessional accountant, versed in Excel and VT, you may well know what the expected result might e cells with what you believe to be the correct figures. However, if you do this, be very careful. is might be a more straightforward approach than trying to identify an error when you know what ors button '`123' on the VT toolbar

et for detailed warnings about the errors, and action required

	Amount Zero= no erro	Amount Zero= no erro
	of error 1=	Errors to fi
	Overwrite with z
	to ignore erro
*entered an incorrect scrutiny for the level of income on the TB*	71042.00	0
*on of TB - all transfers should net down to nil*	-676.00	1
*/deficit.Try Step 24, or try looking at the prior year SOFA on PL*	(16,106.00)	1
*ata in grey cells on comparative SOFA - Also check Step 24*	3.00	1
*eck all prior year entries on TB and SOFA - Try Step 24*	(1,166,658.00)	1
*asset classes - Manual entry required in Note 0*	0.00	0
*er Realised/Unrealised - Manual entry required in Note 0*	0.00	0
*wd funds in Step 24*	0.16	1
*funds in PL account*	(66,572.00)	1
*nds in PL account*	68,721.00	1
*e entered in each step*	(1.00)	1
*e entered in each step*	0.00	0
*e entered in each step*	0.00	0
*e entered in each step*	0.00	0
*e entered in each step*	0.00	0
*e entered in each step*	0.00	0
*e entered in each step*	0.00	0
*e entered in each step*	0.00	0
*e entered in each step*	0.00	0
*e entered in each step*	0.00	0
*is a difference between SOFA and notes*	-1.00	1
*is a difference between SOFA and notes*	0.00	0
*is a difference between SOFA and notes*	0.00	0
*wd funds in Step 24*	-583329.00	1
*is a difference between SOFA and notes*	0.00	0
*- there is a difference between SOFA and notes*	0.00	0
*- there is a difference between SOFA and notes*	0.00	0
*k the TB funds bt fwd*	0.00	0
*e with step 24*	50466.00	1
*e with step 24*	-68721.00	1
*ansfers between funds*	0.00	0
	0.00	0

	0.00	0
	0.00	0
	16106.00	1
	0.00	0
	0.00	0
	0.00	0
	0.00	0
	0.00	0
	-1.00	1
	0.00	0
	0.00	0
	0.00	0
	0.00	0
	-23067.00	0
	0.00	0
	23743.00	0
		14
*unts sheet for detailed warnings about the errors, and action required*
TEP 34 before correcting errors	Amount	Zero= no erro
	of error	1= Errors to fi
		Overwrite with z
		to ignore erro
*s you have made*	-2.00	1
		0
		0
	32212.00	1
*entered funds*	-1.00	1
*entered funds*	-16106.00	1
*entered funds*	0.00	0
	-590931.00	1
		5
*unts sheet for detailed warnings about the errors, and action required*
P 34 before correcting errors	Amount	Zero= no erro
	of error	1= Errors to fi
		Overwrite with z
		to ignore erro
	0.00	0
	0.00	0
	0.00	0
	0.00	0
	0.00	0
	0.00	0

	1341.00	1
	0.00	0
	0.00	0
	0.00	0
	0.00	0
	-16107.00	1
	0.00	0
	0.00	0
	16106.00	1
*unds*	67369.00	1
	-676.00	1
	-677.00	1
	16106.00	1
	0.00	0
	0.00	0
	0.00	0
	0.00	0
	-676.00	1
		8
*the underlying accounts sheet for detailed warnings about the errors, and action required*
P 37 before correcting errors	Amount	Zero= no erro
	of error	1= Errors to fi
	Overwrite with z
		to ignore erro
*ysed - see Note 16*	326444.00	1
*ysed - see Note 16*	0.00	0
*ysed - see Note 16*	0.00	0
*ysed - see Note 16*	0.00	0
*ysed - see Note 16*	0.00	0
*ysed - see Note 16*	0.00	0
*ysed - see Note 16*	0.00	0
*ysed - see Note 16*	0.00	0
*ysed - see Note 16*	0.00	0
*ysed - see Note 16*	0.00	0
*ysed - see Note 0*	0.00	0
*ysed - see Note 0*	0.00	0
*ysed - see Note 0*	0.00	0
*ysed - see Note 0*	0.00	0
*ysed - see Note 0*	0.00	0
*ysed - see Note 0*	0.00	0
		1

the underlying accounts sheet for detailed warnings about the errors, and action required

P 33 before correcting errors

y analysis

	Amount	Zero= no erro
	of error	1= Errors to fi
	Overwrite with z
		to ignore erro
	0.00	0
	0.00	0
	152264.73	1
	0.00	0
	0.00	0
*n message by clicking link to right*	0.00	0
	0.00	0
	0.00	0
*parative in Note 40*	126538.00	1
	1384.00	1
lysis	143051.00	1
lysis	0.00	0
lysis	0.00	0
lysis	0.00	0
lysis	9052.00	1
lysis	19821.00	1
lysis	0.00	0
lysis	162.00	1
lysis	0.00	0
p 29	0.00	0
	0.00	0
		7
*y analysis*
		0
*the underlying accounts sheet for detailed warnings about the errors, and action required*
	Amount	Zero= no erro
	of error	1= Errors to fi
	Overwrite with z
		to ignore erro
*n the TB*	-401	1
*n Cash Flow*
		1

29 d be deleted. except as instructed by Sorpaid

*ogressed until this step has been completed*	*STEP 23*
*ogressed until this step has been completed*	*STEP 23*
nalised until 'Y' is entered at the foot of this step	STEP 23

ing errors of data input

me - step summary'

be ignored

Step 10 Step 31

Step 24 Go to error Go to error Go to note 0 Go to note 0 Step 24 Go to PL ac Go to PL ac

Step 24

Step 24 Step 24

Or Enter data in grey cells on comparative PL

Go to note 7 Go to Note 0 Go to note 0 Go to note 9 Go to note 9 Go to note 12 Go to note 12 Go to note 12 Go to note 12 Go to note 13 Adjustment may ALSO be required in Note 14 Go to note 13 see also note 0,0, 0 and 14 Go to note 13 see also note 0,0, 0 and 14 Go to note 13 see also note 0,0, 0 and 14 Go to note 14 See also note 13 Go to note 14 See also note 13 Go to note 14 See also note 13 Go to note 14 See also note 13 Go to note 0

ors	DetailPL2	Step 25
nd zero or	Top of error page
Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Go to Step 25 and/or Step 37 Goto Note 0		Step 25 Step 25 Step 25 Step 25 Step 25 Step 25 Step 25 Step 25 Step 25 Step 25 Step 25 Step 25 Step 25 Step 25 Step 25	Step 37 Step 37 Step 37 Step 37 Step 37 Step 37 Step 37 Step 37 Step 37 Step 37 Step 37 Step 37 Step 37 Step 37 Step 37

	Step 28 Go to note 39 Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity	Step 28 Go to note 39 Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity
	Go to error correction message
	Step 28 Step 28 Go to note 40 Go to error area Go to error area Go to error area Go to error area Go to error area Go to error area Go to error area Go to error area Go to error area Go to error area Go to note 0	Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity Go to Step 29- Breakdown of costs by activity

Goto cash flow

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Nom Code Overall HELP file see - HELP! How do you approach entering the TB? All entries in all columns require debits to be entered as positive and credits to be entered with a minus You should only enter data in blue shaded cells, whether these are numbers or text. All yellow shaded ce disclosure purposes. There is a wealth of information and tips in the HELP files. Explanatory HELP files on how you enter data are shown throughout the Trial Balance.

All entries in all columns require debits to be entered as positive and credits to be entered with a minus You should only enter data in blue shaded cells, whether these are numbers or text. All yellow shaded ce disclosure purposes. There is a wealth of information and tips in the HELP files.

Income of the charity

	HELP! ACTIVITY BASED ACCOUNTS	HELP! ACTIVITY BASED ACCOUNTS	HELP! NON ACTIVITY BASED ACCOUNTS

	HELP! CHANGING TB SUBHEADINGS		HELP! FURTHER ANALYSIS OF SUBHEADINGS

*SOFA Line heading A1*			*Donations & Legacies*

	HELP! INCOME RECOGNITION RULES		HELP! A1 Income from donations and legacies

			You canonly alter blue shaded descriptions
	1 Donations and gifts from individuals 2 Legacies receivable HELP! Donations and gifts HELP! Legacies
	3 Revenue grants from government and public bodies
	4 HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies
	HELP !	5Membership subscriptions as donations Members subs as donations
	HELP!	6 Sponsorship 7Donated goods and services 8 Sponsorship Donated goods and services Capital grants Capital grants from government and public bodies
	HELP!
	HELP!

		9 Capital grants from non public bodies
	HELP!	10 11 Amending headings-blue cells Spare heading- replace with text -may require detailed analysis Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis
	HELP!

SOFA ine heading A2

Income from charitable activities

Subheadings are more fully described in SORP 4.27 to 4.43

*Line heading A2 (a)*	*Line heading A2 (a)*	*Primary purpose and ancillary trading*
	HELP! Primary purpose and ancillary trading
		You can alter any of these descriptions
	1 Sale of goods and services in accordance with the charity's objects
	2 Residentialcarefees HELP! Amending headings-blue cells
	3 Admission fees- Exhibitions and galleries

TB 333 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	HELP! A2
4 Ticket Sales 5 Commission Received - charitable activities 6 7 8 9 Letting of property for charitable purposes 10 Management fees and charges received 11 12 Spare heading- replace with text Ancillary trading in support of charitable objects Ancillary trading in support of primary purpose trading Sales of goods and services made or provided by beneficiaries Membership subscriptions in return for services
13 Spare heading- replace with text HELP!Taxation and VAT-SOFA A2a

*Line heading A2 (b)* *Charitable income from funders*
	HELP! -Income from funders-Subheadings

					analysis s

	HELP! Amending headings-yellow cells			You canonly alter blue shaded descriptions
	HELP!	1 Charitable income from funders Contractual payments from public bodies to fund charitable activities

		2 3 4 Performance related grants from public bodies to fund charitable activities Contractual payments from non public bodies to fund charitable activities Performance related grants from non public bodies to fund charitable activities
	HELP!	5 Amending headings-blue cells Spare heading- to be analysed - replace with text

			6 Spare heading 1 broad heading with no analysis- replace with text
	HELP!		7 Taxation and VAT-SOFA A2b Spare heading 2- broad heading with no analysis -replace with text

Line heading A3 HELP! Income from other trading activities Subheadings are more fully described in SORP 4.27 to 4.43

Income from other, non charitable, trading activit

			You can alter any of these descriptions, except the su
HELP!	Fundraising trading	1	Trading activities to raise funds for the charity
HELP!	Fundraising events	2	Income from fundraising events
HELP!	Non primary purpose trading	3	Income from fundraisingevents
HELP!	Non charitable trading	4	Non-charitabletrading activities
HELP!	Non charitable commission	5	Commission received - non charitable activities
HELP!	Sale of donated goods	6	Incomefromthe sale ofdonated goods
HELP!	Trading by subsidiaries	7	Non-charitable trading activities of subsidiary entities

TB 334 01/30/2025

	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
	8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells
	HELP!
	HELP!
	HELP!


*Line heading A4*			*Investment income*
	HELP! Income from investments		HELP! Complying with the SORP-Investment	income
Subheadings are more fully described in SORP 4.27 to 4.43 You canonly alter blue shaded descriptions
	1 PropertyRental Income 2 Dividend Income HELP! Amending headings-blue cells HELP!Amending headings-yellow cells
	HELP!	3 Bank Interest Receivable 4 Non Bank interest receivable Bank interest Other interest
	HELP!
		5Other InvestmentIncome
	6 Spare heading- replace with text HELP!Taxation and VAT-SOFA A4
		7Spareheading- replacewithtext 8 Spare heading- replace with text

*Line he*		*ading A5*	*Other income*

Line heading A5 HELP! Other income

Subheadings are more fully described in SORP 4.27 to 4.43 HELP! What should be in this section

	*Gains and Losses*	You canonly alter blue shaded descriptions

	1 2 3 HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets
	4 Realised losses on the disposal of intangible assets
	5 *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text

	Other
	6 7Sundry other income *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells
	8 Conversion of endowment funds into income 9 10 For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’
	11 Insurance claims- Revenueitems HELP! Insurance claims

TB 335 01/30/2025

Workbook properties have been set up

DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D

----- Start of picture text -----
Line heading D1 Net revaluation gains/losses on assets including gain
HELP! Revaluation of fixed assets
The requirements are more fully described in SORP 4.39 to 4.41 and Module 10
Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets,
but excluding investment assets ,as an aggregate figure
Line heading D2 Net gains/Losses on Investment assets
HELP! Changing the headings and descriptions in this section
HELP! Realised and unrealised gains on investment assets
A) Realised Gains/ Losses are transferred to the relevant revenue funds
The requirements are more fully described in SORP 4.39 to 4.41
HELP! Amending headings - yellow cells Listed investments
Investment properties
Other Unlisted Investments
Investments in subsidiaries
B) Unrealised gains on revaluation or write down are transferred to the cost of the relevant invest
Listed investments - Unrealised
Social investments - Unrealised
Other Unlisted Investments - Unrealised
Investment properties - Unrealised
Investments in subsidiaries - Unrealised
Write down under SORP 10.51 - Social Investments
Write down under SORP 10.50 - Group undertakings
Write down under SORP 10.50 - Other Unlisted Investme
----- End of picture text -----

Do NOT enter REALISED gains or losses on Programme related investments - they should be entered u Mixed Motive investments should be included here

Line heading D3

Net actuarial gains on defined pension benefit sc

HELP! Net actuarial gains on defined pension benefit schemes

The requirements are more fully described in SORP 4.39 to 4.416

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

Line heading D3 (a)

Extraordinary items

HELP! Extraordinary items

The requirements are more fully described in SORP 4.16 to 4.18

Enter Extraordinary items as an aggregate figure

Line heading D3 (b)

Costs of fundamental reorganisation or restructu

TB 336 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

The requirements are more fully described in SORP 4.16 to 4.18

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure

Expenditure

HELP! Allocating costs-how do entries appear in the accounts?
*Costs specifically attributable to activities:-*
Line heading B1 Costs of raising funds

Line heading B1 Costs of raising funds	Line heading B1 Costs of raising funds	Line heading B1 Costs of raising funds	Line heading B1 Costs of raising funds	Line heading B1 Costs of raising funds

Expenditure on raising funds and costs of investment management HELP!				A

	HELP! Amending headings-blue cells		Agent's costs for fundraising
			Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs
	HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure		Costs of nonprimary purpose trading Investment management costs Movement in stock for non primary purpose trading
	HELP!



	HELP!	Defined benefit schemes Defined contribution schemes
	HELP!

	THIS ROW -Group consolidated accounts only


*Line heading B2* *Expenditure on charitable activities*
			HELP! What the SORP requires in this section
Expenditure on charitable activities

*Line heading B2*	*Expenditure on charitable activities*
Expenditure on charitable activities	HELP! What the SORP requires in this section

TB 337 01/30/2025

Workbook properties have been set up

	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes
	HELP!
	HELP!
			TemporaryStaff - Charitable Activities
			Travel and Subsistence - Charitable Activities

	THIS ROW -Group consolidated accounts only
	HELP! Amending headings-blue cells		Donations Paid
			Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event
Expenditure on charitable activities - Grant making
	*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure		Grants made to individuals Grants made to organisations

	HELP!	Defined benefit schemes Defined contribution schemes
	HELP!
			TemporaryStaff -grantmakingactivities
	HELP!	Amending headings-blue cells	Spare grantmaking costs 1
			Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4
	The blue cells in this row are only for company charities - you can ignore them
	The yellow cells in this row are only for company charities- you can ignore them
Primary purpose and ancillary trading
	HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement		Cost of goods for primary purpose trading Cost of goods for primary purpose trading Cost of goods for primary purpose trading Movement in stock for goods made by beneficiaries
			Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries
	HELP! Entering stock movement		Movement in stock for ancillary trading

TB 338 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		Marketing and advertising of primary purpose trading
HELP!Amending headings-yellow cells
		Employers' NI - charitable tradingactivities
HELP!	Defined benefit schemes Defined contribution schemes
HELP!
		TemporaryStaff - charitable tradingactivities
		Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4

Line heading B3 Governance costs

Governance costs- this category will be taken directly to the SOFA, without any activity analysis

Note - in order to arrive at the correct disclosures, all governance costs must be included in this allocation, they must be extracted from there and inserted here, as there wil be no further opportu

HELP! Amending headings-yellow cells HELP! Matching income and expenditure	HELP! Amending headings-yellow cells HELP! Matching income and expenditure	Independent Examiner's fees Auditor's fees
		Trustees' remuneration NIC on Trustees' remuneration
HELP!	Defined benefit schemes Defined contribution schemes	Trustees Defined benefitpension costs Trustees Defined contributionpension costs
HELP!
THIS ROW - For Northern Ireland only		Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP! Amending headings-blue cells		Sparegovernance costs 1
		Spare governance costs 2 Spare governance costs 3

Line heading B3 Other expenditure unrelated to fundraising or to cha Other expenditure unrelated to fundraising or to charitable activities Warning !! If expenditure in this category exceeds specified limits (either percentage of income or absolute tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may query spend THIS ROW -Group accounts only Non charitable expenditure of trading subsidiaries HELP! Amending headings - blue cells Fines and penalties HELP! Matching income and expenditure Spare heading - other 1 Spare heading - other 2 Spare heading - other 3 Spare heading - other 4 Spare heading - other 5 HELP! Ex Gratia payments Ex Gratia payments

Other items of expenditure which will require allocation to activities

Non specific support costs requiring allocation

TB 339 01/30/2025

Workbook properties have been set up

Employee costs not included in direct costs

	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	Cost of salaries recharged to other organisations Employers' NI - Recharged salaries Defined benefitspension costs - recharged employees Defined contributionpension costs - recharged employee Salaries - Administrative staff Defined benefitpension cost - administrative staff Defined contributionpension cost - administrative staff Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other salaries Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteers' expenses Child Care for volunteers Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2 Rent payable under operating leases Licence fees payable Service charges payable Rates and water charges Room Hire Light heat and power
	HELP!
	HELP!

	HELP!	Defined benefit schemes Defined contribution schemes
	HELP!

	HELP!	Defined benefit schemes Defined contribution schemes
	HELP!
	HELP!	Amending headings-blue cells



	Volunteer costs
	HELP! Amending headings-blue cells HELP! Matching income and expenditure

	Premises Expenses
	This row is for operating leases only
	This row is for NON operating leases
	HELP! Amending headings-blue cells HELP! Matching income and expenditure
	These are NOT operating leases
	HELP!Amending headings-yellow cells

TB 340 01/30/2025

Workbook properties have been set up

			Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance
	Administrative overheads
	HELP! Amending headings-blue cells HELP! Matching income and expenditure		Telephone, fax and internet Postage
			Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance

	Professional fees paid to the Auditor or Independent Examiner in addition to audit and examinatio Assurance -Non audit or examination Feespaid to the examiner's firm Tax advisoryfees Other financial services Professional fees paid to advisors other than the auditor or examiner Tax advice Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1) HELP!Amending headings-yellow cells HELP! Amending headings-blue cells Accountancy fees other than examination or audit fees HELP! Matching income and expenditure
	HELP!Amending headings-yellow cells


	HELP! Amending headings-blue cells HELP! Matching income and expenditure

Professional fees paid to the Auditor or Independent Examiner in addition to audit and examinatio	Professional fees paid to the Auditor or Independent Examiner in addition to audit and examinatio	Professional fees paid to the Auditor or Independent Examiner in addition to audit and examinatio
HELP!Amending headings-yellow cells		Assurance -Non audit or examination
		Feespaid to the examiner's firm
		Tax advisoryfees
		Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP!	Amending headings-blue cells	Accountancy fees other than examination or audit fees
HELP!	Matching income and expenditure	Tax advice
		Legal fees
		Consultancy fees
		Management fees
		Other legal and professional
		Legal and professional spare (1)

TB 341 01/30/2025

Workbook properties have been set up

Legal and professional spare (2)

Financial costs

HELP! How to enter bank charges HELP! Amending headings - blue cells

HELP ! How to enter interest in these rows

Bank charges Bank charges Hire Purchase interest Loan interest Bank interest payable

Depreciation and amortisation

HELP! How to enter depn and amortisation

The headings in this section can be altered in the Balance Sheet section of the TB

Intangible Fixed Assets - Amortisation Heritage Assets - Depreciation Land and Buildings - Depreciation Plant & Machinery - Depreciation Motor Vehicles - Depreciation

This row is not included in the TB totals, as the individual rows above are included in the totals

Depreciation & Amortisation in total for the period

Charitable provisions and funding commitments- See SORP 7.39

HELP! Provisions, commitments etc Provisions and commitments made in the year Amounts charged against the provisions HELP! Amending headings - yellow cells and commitments in the year Reversals of unused amounts in the year

Taxation - most of this section may not apply to many charities - this category wi Do not amend headings in this section as they are used for disclosures

HELP! Amending headings - yellow cells Corporation tax HELP! Corporation tax Corporation tax - prior year adjustments HELP! Deferred Tax Deferred tax HELP! Income tax Inome tax payable HELP! VAT flat rate Loss on VAT flat rate scheme

Retained (surplus)/deficit

Balance Sheet of the Charity

		Nom
	HELP! Altering fixed asset headings	Code

	Intangible Fixed Assets Cost - b/fwd
	Cost - additions Cost - disposals Amortisation - b/fwd Amortisation - provided in year Amortisation - disposals

TB 342 01/30/2025

Workbook properties have been set up

	Workbook properties have been set up
	HELP! Altering fixed asset headings
	Heritage Assets Cost - b/fwd
	Cost - additions
	Revaluation in year HELP! Allocating revaluation from other assets?
	Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
	HELP! Altering fixed asset headings
	Land and Buildings Cost - b/fwd
	Cost - additions
	Revaluation in year HELP! Allocating revaluation to other assets
	Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
	HELP! Altering fixed asset headings
	Plant & Machinery Cost - b/fwd
	Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals
	HELP! Altering fixed asset headings
	Motor Vehicles Cost - b/fwd
	Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals

	Listed investments B/fwd Additions Unrealised gains (-)/ losses Disposals If module 22 applies all pooled investments should be included here and analysed in notes

	Investment properties B/fwd Additions Unrealised gains (-)/ losses Disposals
	HELP! Altering fixed asset headings
	Other Unlisted Investments B/fwd
	Additions Unrealised gains (-)/ losses Write down under SORP 10.51 - non group assets Write down under SORP 10.51 - group undertakings Disposals
	HELP! Altering fixed asset headings

TB 343 01/30/2025

Workbook properties have been set up
Investments in subsidiaries B/fwd
Additions Unrealised gains (-)/ losses Disposals

Social investments B/fwd Additions Unrealised gains (-)/ losses Write down under SORP 10.50 Disposals

Stocks Stocks

Debtors - due in less than one year Trade debtors Due from group undertakings Prepayments and accrued income Other debtors

Debtors - due in more than one year

Current asset investments Cash on deposit - less than 3 months notice Cash on deposit - more than 3 months notice Investment properties held for sale Investments in group undertakings held for sale Listed investments Other investments

Bank and cash balances Bank balances in credit Petty cash and floats

Creditors less than 1yr Bank overdrafts Bank loans Accruals for grants payable Payment received on account for contracts or performanc Deferred Income - Unrestricted & designated funds Deferred Income - Restricted funds Deferred Income - Endowment funds Finance lease and HP contracts Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Other creditors
Defined Benefit schemes - assets & liabilities
Defined benefit pension fund asset/liability - currentgains
Defined benefit pension fund asset/liability - balance of as Defined contribution schemes - assets & liabilities

TB 344 01/30/2025

Workbook properties have been set up

Workbook properties have been	set up	set up	set up
	Defined contributions pension fund asset/liability- current

Creditors greater than 1yr	Bank loans
	Bank overdrafts
	Finance lease and HP contracts
	Accruals for grants payable
	Payment received on account for contracts or performanc
	Deferred Income - Unrestricted & designated funds
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	DO NOT USE - For future requirements
	Trade creditors
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes
	Defined benefit pension fund asset/liability - over 1yr
	Defined contributions pension fund asset/liability- over 1y
	Other creditors

Charitable provisions and funding comOpening balances
	Provisions and commitments made in the year
Amounts charged against the provisions and commitments in the year
	Reversals of unused amounts in the year

Deferred tax	B/fwd
	Charged to the p/l account

*Funds of the charity*
Unanalysed funds bt fwd
Unanalysed surplus/deficit from prior period £-16106.12

Share Capital
*Called up share capital*	B/fwd
	Shares issued
	Shares redeemed

*Share premium*	B/fwd
	On shares issued
	Expenses of issue

Unrestricted and designated funds
*Unrestricted funds - Revenue*	Bt fwd from prior period
	Transfers in - credit - out debit
	(Surplus)/Deficit
*Designated Revenue Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
*Designated Fixed Asset Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
*Unrestricted Revaluation Reserve*	Bt fwd from prior period
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year

TB 345 01/30/2025

	Workbook properties have been set up
	Restricted funds *Restricted Revenue Funds* Bt fwd from prior period
	Transfers in - credit - out debit (Surplus)/Deficit *Restricted Fixed Asset Funds* Bt fwd from prior period Transfers in - credit - out debit *Restricted Revaluation Reserve* Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year

	Pension reserve - unrestricted Bt fwd from prior period Debits charged to funds Credits - credited to funds
	Totals (all should be zero)
	After entering the trial balance,check it balances by clicking the VT '123' button - If you have correctly entered the Trial Balance, click the link below, to take you to Return to'Home-step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB-income Goto TB-gains Goto TB-expenses Goto TB-Balance sheet Return to step 23 to confirm that you have completed the Trial Balance entry

If you have correctly entered the Trial Balance, click the link below, to take you to Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet Return to step 23 to confirm that you have completed the Trial Balance entry

TB 346 01/30/2025

Workbook properties have been set up

*Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024*	*Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024*
	HELP! How do you approach entering the TB? Current year £ Unrestricted Funds
Overall HELP file see -

All entries in all columns require debits to be entered as positive and credits to be entered wi s sign.

You should only enter data in blue shaded cells, whether these are numbers or text. All yellowells contain formul disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity

HELP!	ACTIVITY BASED ACCOUNTS		HELP! NON ACTIVITY BASED ACCOUNTS	HELP!
HELP!	CHANGING TB SUBHEADINGS		HELP! FURTHER ANALYSIS OF SUBHEADIN *Enter debits as +*
				*Only enter data i*
*SOFA Line heading A1*			*Donations & Legacies*
HELP!	INCOME RECOGNITION RULES		HELP! A1 Income from donations and legacies step?
			You canonly alter blue shaded descriptions Numbered items s
HELP!	Donations and gifts	1	Donations and gifts from individuals	(178,958.00)
HELP!	Legacies	2	Legacies receivable
		3	Revenue grants from government and public
			bodies
		4	Revenue grants and donations from non
HELP! Amending headings-yellow cells			public bodies
HELP !	Members subs as donations	5	Membership subscriptions as donations
HELP!	Sponsorship	6	Sponsorship
HELP!	Donated goods and services	7	Donated goods and services
HELP!	Capital grants	8	Capital grants from government and public bodies
		9	Capital grants from non public bodies
HELP!	Amending headings-blue cells	10	Spare heading- replace with text -may require detailed analysis
HELP!	Taxation and VAT-SOFA A1	11	Spare heading- replace with text -may require detailed analysis

*SOFA ine heading A2*	*SOFA ine heading A2*		*Income from charitable activities*	*Subdivided into*	pr
Subheadings are more fully described in		SORP 4.27 to 4.43
*ine heading A2 (a)*			*Primary purpose and ancillary trading*
HELP!	Primary purpose and ancillary trading			*Enter debits as*	+
			You can alter any of these descriptions	*Only enter data i*
		1	Sale of goods and services in accordance
			with the charity's objects
HELP!	Amending headings-blue cells	2	Residentialcarefees
		3	Admission fees- Exhibitions and galleries

TB 347 01/30/2025

Workbook properties have been	Workbook properties have been	Workbook properties have been	set up	set up
			4	Ticket Sales
			5	Commission Received - charitable activities
			6	Ancillary trading in support of charitable
				objects
			7	Ancillary trading in support of primary
				purpose trading
			8	Sales of goods and services made or
				provided by beneficiaries
			9	Letting of property for charitable purposes
			10	Management fees and charges received
			11	Membership subscriptions in return for
				services
			12	Spare heading- replace with text
HELP!		Taxation and VAT-SOFA A2a	13	Spare heading- replace with text
*ine heading A2 (b)*			*Charitable income from funders*
HELP!	-Income from funders-Subheadings				2(b)-Classification
					step?
HELP!		Amending headings-yellow cells	You canonly alter blue shaded descriptions Items shaded red
HELP!	Charitable income from funders		1	Contractual payments from public bodies to fund charitable activities
			2	Performance related grants from public
				bodies to fund charitable activities
			3	Contractual payments from non public bodies
				to fund charitable activities
			4	Performance related grants from non public
				bodies to fund charitable activities
HELP!	Amending headings-blue cells		5	Spare heading- to be analysed - replace with text
			6	Spare heading 1 broad heading with no
				analysis- replace with text
			7	Spare heading 2- broad heading with no
HELP!		Taxation and VAT-SOFA A2b		analysis -replace with text
*ine heading A3*				*Income from other, non charitable, tradi* *ties*
HELP!		Income from other trading activities			*Enter debits as*	+
Subheadings are more fully described in			SORP 4.27 to 4.43		*Only enter data i*
				You can alter any of these descriptions, exc ubsidiaries item		w
HELP!		Fundraising trading	1	Trading activities to raise funds for the charity
HELP!		Fundraising events	2	Income from fundraising events
HELP!		Non primary purpose trading	3	Income from fundraisingevents
HELP!		Non charitable trading	4	Non-charitabletrading activities
HELP!	Non charitable commission		5	Commission received - non charitable activities
HELP!	Sale of donated goods		6	Incomefromthe sale ofdonated goods
HELP!	Trading by subsidiaries		7	Non-charitable trading activities of subsidiary entities

TB 348 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		8	Membership subscriptions and sponsorships
HELP! Membership subscriptions-for			as, a payment for goods or services
goods	and services-not as donations
		9	Income from letting and licensing of property
HELP!Income from letting and licensing			for non charitable purposes
HELP!	Sponsorship for benefits	10	Sponsorships and social lotteries which cannot be considered pure donations
HELP!	Salaries recharged to other organis	11	Salaries recharged to other organisations
HELP!	Sale of bought in goods	12	Sale of bought in goods
HELP!	Amending headings-blue cells	13	Spare heading- replace with text
*ine heading A4*			*Investment income*
HELP!	Income from investments		HELP! Complying with the SORP-Investment
				*Enter debits as +*
Subheadings are more fully described in SORP 4.27 to 4.43				*Only enter data i*
		You canonly alter blue shaded descriptions
HELP!	Amending headings-blue cells	1	PropertyRental Income
		2	Dividend Income
HELP!Amending headings-yellow cells
HELP!	Bank interest	3	Bank Interest Receivable
HELP!	Other interest	4	Non Bank interest receivable
		5	Other InvestmentIncome
HELP!Taxation and VAT-SOFA A4		6	Spare heading- replace with text
		7	Spareheading- replacewithtext
		8	Spare heading- replace with text
*ine heading A5*			*Other income*
HELP!	Other income

HELP!	Other income
ubhea	dings are more fully described in	SORP 4.27 to 4.43		*Enter debits as*		+
HELP!	What should be in this section			*Only enter data i*
*Gains*	*and Losses*	You canonly alter blue shaded descriptions			Enter gains as	N
HELP!	Gains/losses on fixed assets	1	Realised losses on disposals of tangible fixed assets held for the charity’s own use
HELP!	Gains/losses on social investments	2	Realised losses on disposals of social investments which areprogramme related
HELP!	Gains/losses on heritage assets	3	Realised losses on disposals of heritage assets
		4	Realised losses on the disposal of intangible
			assets
*ONLY*	*use this spare row to enter*	5	Spare heading for realised gains and losses-
*gains and losses ONLY*			replace with text

Other
		6	Royalties from the exploitation of intellectual
*HELP!*Amending headings-yellow cells			property rights
HELP!	Amending headings-blue cells	7	Sundry other income
		8	Conversion of endowment funds into income
For further help for these three rows, see SORP module 20		9	Capital funds released to income funds from expendable endowment
		10	Release of funds to income from the
			‘unapplied total return fund’
HELP!	Insurance claims	11	Insurance claims- Revenueitems

Subheadings are more fully described in SORP 4.27 to 4.43 HELP! What should be in this section

TB 349 01/30/2025

Workbook properties have been set up

DO NOT enter gains and losses in this row	Spare heading- replace with text
- but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D		(178,958.00)
*ine heading D1*	*Net revaluation gains/losses on assets inclu* *ns on heritage and*
HELP! Revaluation of fixed assets		*Enter debits as*	+
he requirements are more fully described in SORP 4.39 to 4.41 and Module 10		*Only enter data i*
Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets,
but excluding investment assets ,as an aggregate figure
*ine heading D2*	*Net gains/Losses on Investment ass*
HELP! Changing the headings and descriptions in this section
HELP! Realised and unrealised gains on investment assets
		*Enter debits as*	+
		*Only enter data i*
A) Realised Gains/ Losses are transferred to the relevant revenue funds
The requirements are more fully described	in SORP 4.39 to 4.41	Enter Net gain
HELP! Amending headings-yellow cells	Listed investments
	Investment properties
	Other Unlisted Investments
	Investments in subsidiaries
B) Unrealised gains on revaluation or write	down are transferred to the cost of the relev tment
	Listed investments - Unrealised
	Social investments - Unrealised
	Other Unlisted Investments - Unrealised
	Investment properties - Unrealised
	Investments in subsidiaries - Unrealised
	Write down under SORP 10.51 - Social Investm
	Write down under SORP 10.50 - Group undert
	Write down under SORP 10.50 - Other Unliste	nts

Do NOT enter REALISED gains or losses on Programme related investments - they should bunder A5 above, b Mixed Motive investments should be included here

ine heading D3

Net actuarial gains on defined pension bchemes

HELP! Net actuarial gains on defined pension benefit schemes

Enter debits as + Only enter data i

he requirements are more fully described in SORP 4.39 to 4.416

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

ine heading D3 (a) Extraordinary items

HELP! Extraordinary items

he requirements are more fully described in SORP 4.16 to 4.18

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation oruring

TB 350 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

he requirements are more fully described in SORP 4.16 to 4.18

Enter debits as + Only enter data i

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure *Costs specifically attributable to activities:-* ine heading B1 Costs of raising funds Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* Expenditure on charitable activities HELP! Allocating costs-how do entries appear in the accounts? HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! What the SORP requires in this section *Enter debits as +* *Only enter data i* perty s *Enter debits as +* *Only enter data i* Amending this cate	Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure *Costs specifically attributable to activities:-* ine heading B1 Costs of raising funds Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* Expenditure on charitable activities HELP! Allocating costs-how do entries appear in the accounts? HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! What the SORP requires in this section *Enter debits as +* *Only enter data i* perty s *Enter debits as +* *Only enter data i* Amending this cate	Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure *Costs specifically attributable to activities:-* ine heading B1 Costs of raising funds Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* Expenditure on charitable activities HELP! Allocating costs-how do entries appear in the accounts? HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! What the SORP requires in this section *Enter debits as +* *Only enter data i* perty s *Enter debits as +* *Only enter data i* Amending this cate




	Allocating costs-how do entries appear in the accounts?
				*Enter debits as +* *Only enter data i*


			Amending this cate

HELP! Amending headings-blue cells		Agent's costs for fundraising
		Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs
HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure		Costs of nonprimary purpose trading Investment management costs Movement in stock for non primary purpose trading
HELP!



HELP!
HELP!

THIS ROW -Group consolidated accounts only


		HELP! What the SORP requires in this section *Enter debits as +* *Only enter data i*

TB 351 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
HELP!Amending headings-yellow cells		Gross wages and salaries - charitable activities		39,360.76
HELP!	Matching income and expenditure	Employers' NI - Charitable activities
HELP!	Defined benefit schemes	Defined benefitpension costs - charitable activ
HELP!	Defined contribution schemes	Defined contributionpension costs - charitable
		TemporaryStaff - Charitable Activities
		Travel and Subsistence - Charitable Activities		3,763.80
		Marketingand advertisingof charitable service
		Costs of negotiatingcharitable contracts andg
THIS ROW -Group consolidated accounts only		Expenditure incurred by subsidiaries on charita es
HELP!	Amending headings-blue cells	Donations Paid		19,095.20
		Zakah		229.05
		Freelance Staff		4,390.00
		Dawah		2,007.68
		Madrasah		22,188.76
		Spare charitable activity costs 6
		Insurance Costs		1,274.27
		Event		50,741.36
			*Enter debits as +*
xpend	iture on charitable activities - Grant making		*Only enter data i*
*HELP!*Amending headings-yellow cells		Grants made to individuals
HELP!	Matching income and expenditure	Grants made to organisations
		Costs relatingto the award ofgrants
		Monitoringcosts ofgrants awarded
		Support cost related togrants awarded
		Gross wages and salaries -grantmakingactivit
		Employers' NI -grantmakingactivities
HELP!	Defined benefit schemes	Defined benefitpension costs -grantmakingac
HELP!	Defined contribution schemes	Defined contributionpension costs -grantmak es
		TemporaryStaff -grantmakingactivities
HELP!	Amending headings-blue cells	Spare grantmaking costs 1
		Spare grantmaking costs 2
		Spare grantmaking costs 3
		Spare grantmaking costs 4
The blue cells in this row are only for company		charities - you can ignore them
The yellow cells in this row are only for company charities- you can ignore them

Expenditure on charitable activities - Grant making

The blue cells in this row are only for company charities - you can ignore them	The blue cells in this row are only for company charities - you can ignore them	The blue cells in this row are only for company charities - you can ignore them
The yellow cells in this row are only for company charities- you can ignore them
			*Enter debits as +*
Primary purpose and ancillary trading			*Only enter data i*
HELP!	Amending headings-blue cells	Cost of goods for primary purpose trading
HELP!	Entering stock movement	Cost of goods for primary purpose trading
HELP!	Matching income and expenditure	Cost of goods for primary purpose trading
HELP!	Entering stock movement	Movement in stock for goods made by beneficiaries
		Cost of charitable letting of none investment
		property
		Costs of income from public bodies for
		charitable trading
		Costs of ancillary trading to benefit
		benficiaries
HELP!	Entering stock movement	Movement in stock for ancillary trading

TB 352 01/30/2025

Workbook properties have been set up

Marketing and advertising of primary purpose trading HELP! Amending headings - yellow cells Gross wages and salaries - charitable trading a Employers' NI - charitable trading activities HELP! Defined benefit schemes Defined benefit pension costs - charitable tradis HELP! Defined contribution schemes Defined contribution pension costs - charitablctivities Temporary Staff - charitable trading activities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4

ine heading B3

Governance costs

Enter debits as + Only enter data i HELP! Governan

Governance costs- this category will be taken directly to the SOFA, Only enter data i without any activity analysis HELP! Governan Note - in order to arrive at the correct disclosures, all governance costs must be includsection. If there a allocation, they must be extracted from there and inserted here, as there wil be no furthunity for analysin

HELP! Amending headings-yellow cells HELP! Matching income and expenditure	HELP! Amending headings-yellow cells HELP! Matching income and expenditure	Independent Examiner's fees Auditor's fees
		Trustees' remuneration NIC on Trustees' remuneration
HELP!	Defined benefit schemes Defined contribution schemes	Trustees Defined benefitpension costs Trustees Defined contributionpension costs
HELP!
THIS ROW - For Northern Ireland only		Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP! Amending headings-blue cells		Sparegovernance costs 1
		Spare governance costs 2 Spare governance costs 3

*ine heading B3*	*Other expenditure unrelated to fundraising* *aritable activitie*
*Other expenditure unrelated to fundraising or to charitable activities*
*Warning !! If expenditure in this category exceeds specified limits (either percentage of income o* *figures), the charity*
*tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q* *ding in this categor*
THIS ROW -Group accounts only	Non charitable expenditure of tradingsubsidiar
HELP! Amending headings-blue cells	Fines andpenalties
HELP! Matching income and expenditure	Spare heading- other 1
	Spare heading- other 2
	Spareheading-other3
	Spare heading- other 4
	Spare heading- other 5
HELP! Ex Gratia payments	ExGratia payments
*Other items of expenditure which*	*will require allocation to activities*

Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation

Enter debits as + Only enter data i

TB 353 01/30/2025

Workbook properties have been set up

Do not enter data

Employee costs not included in direct costs

Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells es	Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells es	Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells es
HELP!
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells



Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Volunteers' expenses Child Care for volunteers Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2

Premises Expenses
This row is for operating leases only		Rent payable under operating leases Licence fees payable Service charges payable Rates and water charges Room Hire Light heat and power 5,761.23
This row is for NON operating leases
HELP! Amending headings-blue cells HELP! Matching income and expenditure
These are NOT operating leases
HELP!Amending headings-yellow cells

TB 354 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance 3,290.62
Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Telephone, fax and internet Postage Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance 935.87 14,517.97 4,366.93


Professional fees paid to the Auditor or Independent Examiner in addition to audit and Assurance -Non audit or examination Feespaid to the examiner's firm Tax advisoryfees Other financial services HELP!Amending headings-yellow cells on fees
HELP!Amending headings-yellow cells

Professional fees paid to advisors other than the auditor or examiner
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Tax advice Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1) Accountancy fees other than examination or audit fees

Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and
HELP!Amending headings-yellow cells		Assurance -Non audit or examination
		Feespaid to the examiner's firm
		Tax advisoryfees
		Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP!	Amending headings-blue cells	Accountancy fees other than examination or audit fees
HELP!	Matching income and expenditure	Tax advice
		Legal fees
		Consultancy fees
		Management fees
		Other legal and professional
		Legal and professional spare (1)

TB 355 01/30/2025

Workbook properties have been set up

Legal and professional spare (2)

Financial costs	Financial costs
HELP! How to enter bank charges HELP! Amending headings-blue cells HELP!How to enter interest in these rows		Bank charges Bank charges Hire Purchase interest Loan interest Bank interest payable 162.00
HELP! rows
Depreciation and amortisation
HELP! How to enter depn and amortisation		Intangible Fixed Assets - Amortisation Heritage Assets - Depreciation Land and Buildings - Depreciation Plant & Machinery - Depreciation Motor Vehicles - Depreciation
The headings in this section can be altered in the Balance Sheet section of the TB
*This row is not included in the TB* *totals, as the individual rows above are* *included in the totals*		Depreciation & Amortisation in total for the -
Charitable provisions and funding commitments- See SORP 7.39

Provisions and commitments made in the year Reversals of unused amounts in the year HELP! Provisions, commitments etc HELP!Amending headings-yellow cells Amounts charged against the provisions and commitments in the year
	Reversals of unused amounts in the year

HELP!	Provisions, commitments etc	Provisions, commitments etc	Provisions and commitments made in the year

			Amounts charged against the provisions
HELP!		Amending headings-yellow cells	and commitments in the year
			Reversals of unused amounts in the year
Taxation - most of this section may not apply to many charities - this cate ll be taken dire
Do not		amend headings in this section as they are used for disclosures
HELP!		Amending headings-yellow cells	Corporation tax
HELP!	Corporation tax		Corporation tax -prioryear adjustments
HELP!	Deferred Tax		Deferred tax
HELP!		Income tax	Inome taxpayable
HELP!	VAT flat rate		Loss on VAT flat rate scheme


Retained (surplus)/deficit					(5,488.50)
*Balance Sheet of the Charity*
HELP!		Altering fixed asset headings
Intangible Fixed Assets			Cost - b/fwd	Bt fwd automatic
			Cost - additions
			Cost - disposals
			Amortisation - b/fwd	Bt fwd automatic
			Amortisation - provided in year
			Amortisation - disposals

TB 356 01/30/2025

Workbook properties have been set up

Workbook properties have been	Workbook properties have been	set up
HELP! Altering fixed asset headings
Heritage Assets		Cost - b/fwd	Bt fwd automatic
		Cost - additions
HELP! Allocating	revaluation from other
assets?		Revaluation in year
		Cost - disposals
		Depn - b/fwd	Bt fwd automatic
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Land and Buildings		Cost - b/fwd	Bt fwd automatic
		Cost - additions
HELP! Allocating	revaluation to other
assets		Revaluation in year
		Cost - disposals
		Depn - b/fwd	Bt fwd automatic
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Plant & Machinery		Cost - b/fwd	Bt fwd automatic
		Cost - additions
		Cost - disposals
		Depn - b/fwd	Bt fwd automatic
		Depn - provided in year
		Depn - disposals
HELP! Altering fixed asset headings
Motor Vehicles		Cost - b/fwd	Bt fwd automatic
		Cost - additions
		Cost - disposals
		Depn - b/fwd	Bt fwd automatic
		Depn - provided in year
		Depn - disposals
Listed investments		B/fwd	Bt fwd automatic
		Additions
		Unrealised gains (-)/ losses	Trf automatically
If module 22 applies all pooled investments
should be included here and analysed in		Disposals
	notes
Investment properties		B/fwd	Bt fwd automatic
		Additions
		Unrealised gains (-)/ losses	Trf automatically
		Disposals
HELP! Altering fixed asset headings
Other Unlisted	Investments	B/fwd	Bt fwd automatic
		Additions
		Unrealised gains (-)/ losses	Trf automatically
		Write down under SORP 10.51 - non group as	Trf automatically
		Write down under SORP 10.51 - group underta Trf automatically
		Disposals
HELP! Altering fixed asset headings

TB 357 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Investments in subsidiaries
	B/fwd	Bt fwd automatic
	Additions
	Unrealised gains (-)/ losses	Trf automatically
	Disposals
Social investments	B/fwd	Bt fwd automatic
	Additions
	Unrealised gains (-)/ losses	Trf automatically
	Write down under SORP 10.50
	Disposals
Stocks	Stocks
Debtors - due in less than one year	Trade debtors
	Due from group undertakings
	Prepayments and accrued income
	Other debtors
Debtors - due in more than one year
Current asset investments	Cash on deposit - less than 3 months notice
	Cash on deposit - more than 3 months notice
	Investment properties held for sale
	Investments in group undertakings held for sal
	Listed investments
	Other investments
Bank and cash balances	Bank balances in credit
	Petty cash and floats
Creditors less than 1yr	Bank overdrafts
	Bank loans
	Accruals for grants payable
	Payment received on account for contracts or p ce related grants
	Deferred Income - Unrestricted & designated	fu
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	Finance lease and HP contracts
	Trade creditors
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes
	Other creditors
Defined Benefit schemes - assets & liabilities

Defined benefit pension fund asset/liability - cus in year Defined benefit pension fund asset/liability - bassets liabilities (exc Defined contribution schemes - assets & liabilities

TB 358 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabilit

Creditors greater than 1yr Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or pce related grants Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabiliyr Other creditors Charitable provisions and funding com Opening balances Bt fwd automatic Provisions and commitments made in the year Trf automatically Amounts charged against the provisions and commitments in the year Trf automatically Reversals of unused amounts in the year Trf automatically Deferred tax B/fwd Charged to the p/l account Trf automatically

Funds of the charity

*Funds of the charity*
Unanalysed funds bt fwd
Unanalysed surplus/deficit from prior	period £-16106.12	Bt fwd automatic
		Bt fwd automatic
Share Capital
*Called up share capital*	B/fwd	Bt fwd automatic
	Shares issued
	Shares redeemed
*Share premium*	B/fwd	Bt fwd automatic
	On shares issued
	Expenses of issue
Unrestricted and designated funds
*Unrestricted funds - Revenue*	Bt fwd from prior period	Bt fwd automatic
	Transfers in - credit - out debit
	(Surplus)/Deficit	Trf automatically
*Designated Revenue Funds*	Bt fwd from prior period	Bt fwd automatic
	Transfers in - credit - out debit
*Designated Fixed Asset Funds*	Bt fwd from prior period	Bt fwd automatic
	Transfers in - credit - out debit
*Unrestricted Revaluation Reserve*	Bt fwd from prior period	Bt fwd automatic
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year

TB 359 01/30/2025

Workbook properties have been set up

Restricted funds

Totals (all should be zero)

After entering the trial balance,check it balances by clicking the VT '123' It is only the T If you have correctly entered the Trial Balance, click the link below, to tako Step 23, so yo

Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet

Return to step 23 to confirm that you have completed the Trial Balance entry

TB 360 01/30/2025

Trial Balance Current year

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Restricted Funds

Overall HELP file see - HELP! How do you approach entering the TB? £

All entries in all columns require debits to be entered as positive and credits to be entered wi

You should only enter data in blue shaded cells, whether these are numbers or text. All yellowla, or text that is req disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity

*SOFA Line heading A1* 1 2 3 4 5 6 7 8 9 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! INCOME RECOGNITION RULES HELP! Donations and gifts HELP! Legacies HELP! Amending headings-yellow cells HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants HELP! Amending headings-blue cells HELP! Taxation and VAT-SOFA A1
	HELP! ACTIVITY BASED ACCOUNTS		HELP! NON ACTIVITY BASED ACCOUNTS of income in the SO
			HELP! FURTHER ANALYSIS OF SUBHEADIN *+ and credits as -* *in blue cells - not i*
	HELP! CHANGING TB SUBHEADINGS

			*Donations & Legacies*
			y g
	HELP! INCOME RECOGNITION RULES		HELP! A1 Income from donations and legacies

			You canonly alter blue shaded descriptions shaded red must be
	1 2 HELP! Donations and gifts HELP! Legacies		Donations and gifts from individuals Legacies receivable Membership subscriptions as donations Sponsorship Donated goods and services Capital grants from non public bodies Revenue grants from government and public bodies Revenue grants and donations from non public bodies Capital grants from government and public bodies Spare heading- replace with text -may require detailed analysis Spare heading- replace with text -may require detailed analysis
	3
	4 HELP! Amending headings-yellow cells
	HELP !	5 Members subs as donations
	HELP!	6 7 8 Sponsorship Donated goods and services Capital grants
	HELP!
	HELP!

		9
	HELP!	10 11 Amending headings-blue cells Taxation and VAT-SOFA A1
	HELP!


*SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells *rimary purpose trad* *+ and credits as -* *in blue cells - not i*
			*Primary purpose and ancillary trading*
	HELP! Primary purpose and ancillary trading		You can alter any of these descriptions *+ and credits as -* *in blue cells - not i*

	1		Residentialcarefees Admission fees- Exhibitions and galleries Sale of goods and services in accordance with the charity's objects
	2 HELP! Amending headings-blue cells
	3

*SOFA ine heading A2*	*SOFA ine heading A2*		*Income from charitable activities*	*rimary purpose trad*	*rimary purpose trad*
Subheadings are more fully described in		SORP 4.27 to 4.43
*ine heading A2 (a)*			*Primary purpose and ancillary trading*
HELP!	Primary purpose and ancillary trading			*+ and credits as*	-
			You can alter any of these descriptions	*in blue cells - not i*
		1	Sale of goods and services in accordance
			with the charity's objects
HELP!	Amending headings-blue cells	2	Residentialcarefees
		3	Admission fees- Exhibitions and galleries

TB 361 01/30/2025

Workbook properties have been	Workbook properties have been	set up	set up
		4	Ticket Sales
		5	Commission Received - charitable activities
		6	Ancillary trading in support of charitable
			objects
		7	Ancillary trading in support of primary
			purpose trading
		8	Sales of goods and services made or
			provided by beneficiaries
		9	Letting of property for charitable purposes
		10	Management fees and charges received
		11	Membership subscriptions in return for
			services
		12	Spare heading- replace with text
HELP!Taxation and VAT-SOFA A2a		13	Spare heading- replace with text
*ine heading A2 (b)*		*Charitable income from funders*
HELP!	-Income from funders-Subheadings			n of charitable inco

	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
	4 5 6 7 8 9 10 11 12			Ticket Sales Commission Received - charitable activities Letting of property for charitable purposes Management fees and charges received Spare heading- replace with text Spare heading- replace with text Ancillary trading in support of charitable objects Ancillary trading in support of primary purpose trading Sales of goods and services made or provided by beneficiaries Membership subscriptions in return for services
	13 HELP!Taxation and VAT-SOFA A2a

	*ine heading A2 (b)* *Charitable income from funders*
	HELP! -Income from funders-Subheadings				n of charitable inco

1 2 3 4 5 6 7 *ine heading A3* *Income from other, non charitable, tradi* Subheadings are more fully described in SORP 4.27 to 4.43 You can alter any of these descriptions, exc 1 2 Income from fundraising events 3 Income from fundraisingevents 4 Non-charitabletrading activities 5 6 Incomefromthe sale ofdonated goods 7 HELP! Amending headings-yellow cells You canonly alter blue shaded descriptions HELP! Charitable income from funders Contractual payments from public bodies to fund charitable activities Performance related grants from public bodies to fund charitable activities Contractual payments from non public bodies to fund charitable activities Performance related grants from non public bodies to fund charitable activities HELP! Amending headings-blue cells Spare heading- to be analysed - replace with text Spare heading 1 broad heading with no analysis- replace with text HELP! Taxation and VAT-SOFA A2b Spare heading 2- broad heading with no analysis -replace with text HELP! Income from other trading activities HELP! Fundraising trading Trading activities to raise funds for the charity HELP! Fundraising events HELP! Non primary purpose trading HELP! Non charitable trading HELP! Non charitable commission Commission received - non charitable activities HELP! Sale of donated goods HELP! Trading by subsidiaries Non-charitable trading activities of subsidiary entities d must be analyse *+ and credits as -* *in blue cells - not i* which is reserved
	HELP! Amending headings-yellow cells			You canonly alter blue shaded descriptions d must be analyse
	HELP!	1 Charitable income from funders		Contractual payments from public bodies to fund charitable activities Performance related grants from public bodies to fund charitable activities Contractual payments from non public bodies to fund charitable activities Performance related grants from non public bodies to fund charitable activities Spare heading- to be analysed - replace with text Spare heading 1 broad heading with no analysis- replace with text Spare heading 2- broad heading with no analysis -replace with text

		2 3 4
	HELP!	5 Amending headings-blue cells

			6
	HELP!		7 Taxation and VAT-SOFA A2b

				*Income from other, non charitable, tradi*
	HELP! Income from other trading activities

	1 2 3 4 5 HELP! Fundraising trading HELP! Fundraising events HELP! Non primary purpose trading HELP! Non charitable trading HELP! Non charitable commission			Income from fundraising events Income from fundraisingevents Non-charitabletrading activities Incomefromthe sale ofdonated goods Trading activities to raise funds for the charity Commission received - non charitable activities Non-charitable trading activities of subsidiary entities
	6 7 HELP! Sale of donated goods HELP! Trading by subsidiaries

TB 362 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells
HELP!
HELP!
HELP!


		*Investment income*
HELP! Income from investments
1 2 HELP! Amending headings-blue cells HELP!Amending headings-yellow cells		PropertyRental Income Dividend Income Bank Interest Receivable Non Bank interest receivable Other InvestmentIncome Spare heading- replace with text Spareheading- replacewithtext Spare heading- replace with text
HELP!	3 4 Bank interest Other interest
HELP!
	5
6 HELP!Taxation and VAT-SOFA A4
	7 8

ine heading A5 Other income HELP! Other income Subheadings are more fully described in SORP 4.27 to 4.43 + and credits as - HELP! What should be in this section in blue cells - not i


*Gains and Losses*

1 2 3 HELP! Gains/losses on fixed assets HELP! Gains/losses on social investments HELP! Gains/losses on heritage assets	Realised losses on disposals of tangible fixed assets held for the charity’s own use Realised losses on disposals of social investments which areprogramme related Realised losses on disposals of heritage assets Realised losses on the disposal of intangible assets Spare heading for realised gains and losses- replace with text
4
5 *ONLY use this spare row to enter* *gains and losses ONLY*

Other
6 7 *HELP!Amending headings-yellow cells HELP!* Amending headings-blue cells	Sundry other income Conversion of endowment funds into income Insurance claims- Revenueitems Royalties from the exploitation of intellectual property rights Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’
8 9 10 For further help for these three rows, see SORP module 20
11 HELP! Insurance claims

TB 363 01/30/2025

Workbook properties have been set up DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D - # ine heading D1 Net revaluation gains/losses on assets includ intangible asset HELP! Revaluation of fixed assets + and credits as - he requirements are more fully described in SORP 4.39 to 4.41 and Module 10 in blue cells - not i Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure ine heading D2 Net gains/Losses on Investment ass HELP! Changing the headings and descriptions in this section HELP! Realised and unrealised gains on investment assets + and credits as - in blue cells - not i A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41 ns/Losses on Invest HELP! Amending headings - yellow cells Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries B) Unrealised gains on revaluation or write down are transferred to the cost of the relev Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste

Do NOT enter REALISED gains or losses on Programme related investments - they should b ut realised gains a Mixed Motive investments should be included here

ine heading D3 HELP! Net actuarial gains on defined pension benefit schemes

Net actuarial gains on defined pension b

+ and credits as - in blue cells - not i

he requirements are more fully described in SORP 4.39 to 4.416

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

ine heading D3 (a) Extraordinary items

HELP! Extraordinary items

he requirements are more fully described in SORP 4.16 to 4.18

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 364 01/30/2025

HELP! Costs of fundamental reorganisation etc

Workbook properties have been set up

he requirements are more fully described in SORP 4.16 to 4.18

+ and credits as - in blue cells - not i

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure *Costs specifically attributable to activities:-* ine heading B1 Costs of raising funds Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* HELP! Allocating costs-how do entries appear in the accounts? HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only *+ and credits as -* *in blue cells - not i* egory heading	Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure *Costs specifically attributable to activities:-* ine heading B1 Costs of raising funds Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* HELP! Allocating costs-how do entries appear in the accounts? HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only *+ and credits as -* *in blue cells - not i* egory heading	Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure *Costs specifically attributable to activities:-* ine heading B1 Costs of raising funds Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* HELP! Allocating costs-how do entries appear in the accounts? HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only *+ and credits as -* *in blue cells - not i* egory heading	Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure *Costs specifically attributable to activities:-* ine heading B1 Costs of raising funds Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* HELP! Allocating costs-how do entries appear in the accounts? HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only *+ and credits as -* *in blue cells - not i* egory heading	Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure *Costs specifically attributable to activities:-* ine heading B1 Costs of raising funds Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* HELP! Allocating costs-how do entries appear in the accounts? HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only *+ and credits as -* *in blue cells - not i* egory heading




		Allocating costs-how do entries appear in the accounts?
				*+ and credits as -* *in blue cells - not i*


				ent egory heading

HELP! Amending headings-blue cells			Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 Movement in stock for non primary purpose trading Costs of seeking donations,grants and legacies

HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure
HELP!



HELP!	Defined benefit schemes Defined contribution schemes
HELP!
			TemporaryStaff - fundraisingactivities
THIS ROW -Group consolidated accounts only			Costs of operating a trading company
			Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3

+ and credits as - Expenditure on charitable activities HELP! What the SORP requires in this section in blue cells - not i

TB 365 01/30/2025

Workbook properties have been set up Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event Expenditure on charitable activities - Grant making Grants made to individuals Grants made to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! Amending headings-blue cells *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells *+ and credits as -* *in blue cells - not i*	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes		Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event
	HELP!
	HELP!



	THIS ROW -Group consolidated accounts only
	HELP! Amending headings-blue cells

	*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure		Grants made to individuals Grants made to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4

	HELP!	Defined benefit schemes Defined contribution schemes
	HELP!

	HELP!	Amending headings-blue cells

	The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them
Primary purpose and ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement HELP! Entering stock movement			*+ and credits as -* *in blue cells - not i*
	HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement		Cost of goods for primary purpose trading Cost of goods for primary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries

	HELP! Entering stock movement

+ and credits as - in blue cells - not i

The blue cells in this row are only for company	The blue cells in this row are only for company	charities - you can ignore them
The yellow cells in this row are only for company charities- you can ignore them
		*+ and credits as -*
Primary purpose and ancillary trading		*in blue cells - not i*
HELP!	Amending headings-blue cells	Cost of goods for primary purpose trading
HELP!	Entering stock movement	Cost of goods for primary purpose trading
HELP!	Matching income and expenditure	Cost of goods for primary purpose trading
HELP!	Entering stock movement	Movement in stock for goods made by beneficiaries
		Cost of charitable letting of none investment
		property
		Costs of income from public bodies for
		charitable trading
		Costs of ancillary trading to benefit
		benficiaries
HELP!	Entering stock movement	Movement in stock for ancillary trading

TB 366 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 Marketing and advertising of primary purpose trading
HELP!Amending headings-yellow cells

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
		TemporaryStaff - charitable tradingactivities
		Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4

*ine heading B3* *Governance costs*

+ and credits as - in blue cells - not i ce costs

Governance costs- this category will be taken directly to the SOFA, in blue cells - not i without any activity analysis ce costs Note - in order to arrive at the correct disclosures, all governance costs must be includare any governanc allocation, they must be extracted from there and inserted here, as there wil be no furthng governance cos

HELP! Amending headings-yellow cells HELP! Matching income and expenditure	HELP! Amending headings-yellow cells HELP! Matching income and expenditure	Independent Examiner's fees Auditor's fees
		Trustees' remuneration NIC on Trustees' remuneration
HELP!	Defined benefit schemes Defined contribution schemes	Trustees Defined benefitpension costs Trustees Defined contributionpension costs
HELP!
THIS ROW - For Northern Ireland only		Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP! Amending headings-blue cells		Sparegovernance costs 1
		Spare governance costs 2 Spare governance costs 3

*ine heading B3*	*Other expenditure unrelated to fundraising* s
*Other expenditure unrelated to fundraising or to charitable activities*		H
*Warning !! If expenditure in this category exceeds specified limits (either percentage of income o* *y can lose its entire*
*tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q* *ry.*
THIS ROW -Group accounts only	Non charitable expenditure of tradingsubsidiar
HELP! Amending headings-blue cells	Fines andpenalties
HELP! Matching income and expenditure	Spare heading- other 1
	Spare heading- other 2
	Spareheading-other3
	Spare heading- other 4
	Spare heading- other 5
HELP! Ex Gratia payments	ExGratia payments
*Other items of expenditure which*	*will require allocation to activities*

Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation

+ and credits as - in blue cells - not i

TB 367 01/30/2025

Workbook properties have been set up

a in yellow cells -

Employee costs not included in direct costs

HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors
HELP!
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells



Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Volunteers' expenses Child Care for volunteers Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2

Premises Expenses
This row is for operating leases only		Rent payable under operating leases Licence fees payable Service charges payable Rates and water charges Room Hire Light heat and power
This row is for NON operating leases
HELP! Amending headings-blue cells HELP! Matching income and expenditure
These are NOT operating leases
HELP!Amending headings-yellow cells

TB 368 01/30/2025

Workbook properties have been set up

Cleaning and waste management Premises repairs, renewals and maintenance

		Cleaning and waste management Premises repairs, renewals and maintenance	Cleaning and waste management Premises repairs, renewals and maintenance
		Property insurance Premises spare (1) Premises spare (2) Premises repairs, renewals and maintenance
Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Telephone, fax and internet Postage
		Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance

Professional fees paid to the Auditor or Independent Examiner in addition to audit and
HELP!Amending headings-yellow cells		Assurance -Non audit or examination
		Feespaid to the examiner's firm Tax advisoryfees Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Tax advice Accountancy fees other than examination or audit fees
		Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1)

		Cleaning and waste management Premises repairs, renewals and maintenance	Cleaning and waste management Premises repairs, renewals and maintenance
		Property insurance Premises spare (1) Premises spare (2) Premises repairs, renewals and maintenance
Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Telephone, fax and internet Postage
		Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance

Professional fees paid to the Auditor or Independent Examiner in addition to audit and
HELP!Amending headings-yellow cells		Assurance -Non audit or examination
		Feespaid to the examiner's firm Tax advisoryfees Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Tax advice Accountancy fees other than examination or audit fees
		Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1)

TB 369 01/30/2025

Workbook properties have been set up

Legal and professional spare (2)

Financial costs

HELP! How to enter bank charges Bank charges HELP! Amending headings - blue cells Bank charges Hire Purchase interest Loan interest HELP ! How to enter interest in these rows Bank interest payable Depreciation and amortisation Intangible Fixed Assets - Amortisation HELP! How to enter depn and amortisation Heritage Assets - Depreciation Land and Buildings - Depreciation The headings in this section can be altered Plant & Machinery - Depreciation in the Balance Sheet section of the TB Motor Vehicles - Depreciation

This row is not included in the TB totals, as the individual rows above are Depreciation & Amortisation in total for the - # included in the totals Charitable provisions and funding commitments- See SORP 7.39 HELP! Provisions, commitments etc Provisions and commitments made in the year Amounts charged against the provisions HELP! Amending headings - yellow cells and commitments in the year Reversals of unused amounts in the year

Taxation - most of this section may not apply to many charities - this cateectly to the SOF Do not amend headings in this section as they are used for disclosures

HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate	Corporation tax Corporation tax -prioryear adjustments Deferred tax Inome taxpayable Loss on VAT flat rate scheme
HELP! HELP!
HELP!
Retained (surplus)/deficit
		- #


*Balance Sheet of the Charity*

HELP! Altering fixed asset headings

Intangible Fixed Assets

TB 370 01/30/2025

Workbook properties have been set up

Workbook properties have been	Workbook properties have been	set up
HELP! Altering fixed asset headings
Heritage Assets		Cost - b/fwd	cally
		Cost - additions
HELP! Allocating	revaluation from other
assets?		Revaluation in year
		Cost - disposals
		Depn - b/fwd	cally
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Land and Buildings		Cost - b/fwd	cally
		Cost - additions
HELP! Allocating	revaluation to other
assets		Revaluation in year
		Cost - disposals
		Depn - b/fwd	cally
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Plant & Machinery		Cost - b/fwd	cally
		Cost - additions
		Cost - disposals
		Depn - b/fwd	cally
		Depn - provided in year
		Depn - disposals
HELP! Altering fixed asset headings
Motor Vehicles		Cost - b/fwd	cally
		Cost - additions
		Cost - disposals
		Depn - b/fwd	cally
		Depn - provided in year
		Depn - disposals
Listed investments		B/fwd	cally
		Additions
		Unrealised gains (-)/ losses	y from I&E ac
If module 22 applies all pooled investments
should be included here and analysed in		Disposals
	notes
Investment properties		B/fwd	cally
		Additions
		Unrealised gains (-)/ losses	y from I&E ac
		Disposals
HELP! Altering fixed asset headings
Other Unlisted	Investments	B/fwd	cally
		Additions
		Unrealised gains (-)/ losses	y from I&E ac
		Write down under SORP 10.51 - non group as y from I&E ac
		Write down under SORP 10.51 - group underta y from I&E ac
		Disposals
HELP! Altering fixed asset headings

TB 371 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Investments in subsidiaries
	B/fwd	cally
	Additions
	Unrealised gains (-)/ losses	y from I&E ac
	Disposals
Social investments	B/fwd	cally
	Additions
	Unrealised gains (-)/ losses	y from I&E ac
	Write down under SORP 10.50
	Disposals
Stocks	Stocks
Debtors - due in less than one year	Trade debtors
	Due from group undertakings
	Prepayments and accrued income
	Other debtors
Debtors - due in more than one year
Current asset investments	Cash on deposit - less than 3 months notice
	Cash on deposit - more than 3 months notice
	Investment properties held for sale
	Investments in group undertakings held for sal
	Listed investments
	Other investments
Bank and cash balances	Bank balances in credit
	Petty cash and floats
Creditors less than 1yr	Bank overdrafts
	Bank loans
	Accruals for grants payable
	Payment received on account for contracts or p
	Deferred Income - Unrestricted & designated	fu
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	Finance lease and HP contracts
	Trade creditors
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes
	Other creditors
Defined Benefit schemes - assets & liabilities

Defined benefit pension fund asset/liability - cu enter assets as po Defined benefit pension fund asset/liability - bacluding current yea Defined contribution schemes - assets & liabilities

TB 372 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabili enter assets as po

Funds of the charity

*Funds of the charity*
Unanalysed funds bt fwd
Unanalysed surplus/deficit from prior	period £-16106.12	cally
		cally
Share Capital
*Called up share capital*	B/fwd	cally
	Shares issued
	Shares redeemed
*Share premium*	B/fwd	cally
	On shares issued
	Expenses of issue
Unrestricted and designated funds
*Unrestricted funds - Revenue*	Bt fwd from prior period	cally
	Transfers in - credit - out debit
	(Surplus)/Deficit	y from I&E ac
*Designated Revenue Funds*	Bt fwd from prior period	cally
	Transfers in - credit - out debit
*Designated Fixed Asset Funds*	Bt fwd from prior period	cally
	Transfers in - credit - out debit
*Unrestricted Revaluation Reserve*	Bt fwd from prior period	cally
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year

TB 373 01/30/2025

Workbook properties have been set up

Restricted funds

After entering the trial balance,check it balances by clicking the VT '123' Trial balance yo

If you have correctly entered the Trial Balance, click the link below, to takou can sign off

Return to step 23 to confirm that you have completed the Trial Balance entry

TB 374 01/30/2025

Workbook properties have been set up

*Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024*	*Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024*
	HELP! How do you approach entering the TB? Current year Total Funds £
Overall HELP file see -

All entries in all columns require debits to be entered as positive and credits to be entered wi

You should only enter data in blue shaded cells, whether these are numbers or text. All yellowquired in the acco disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity

*SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 *SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells *[assets and exp* *in yellow cells.* e analysed in the (178,958.00) - - - - - - - - - - *ding etc and charit* *[assets and exp* *inyellow cells.* - - - OFA:- y			HELP! NON ACTIVITY BASED ACCOUNTS HELP! FURTHER ANALYSIS OF SUBHEADIN *[assets and exp* *in yellow cells.* OFA:-
	HELP! ACTIVITY BASED ACCOUNTS

	HELP! CHANGING TB SUBHEADINGS

			*Donations & Legacies*
			y
	HELP! INCOME RECOGNITION RULES		HELP! A1 Income from donations and legacies

			You canonly alter blue shaded descriptions e analysed in the
	1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis (178,958.00) - - - - - - - - - -
	HELP !
	HELP!
	HELP!
	HELP!


	HELP!
	HELP!


			*Income from charitable activities* *ding etc and charit*

TB 375 01/30/2025

Workbook properties have been	Workbook properties have been	Workbook properties have been	set up	set up
			4	Ticket Sales	-
			5	Commission Received - charitable activities	-
			6	Ancillary trading in support of charitable
				objects	-
			7	Ancillary trading in support of primary
				purpose trading	-
			8	Sales of goods and services made or
				provided by beneficiaries	-
			9	Letting of property for charitable purposes	-
			10	Management fees and charges received	-
			11	Membership subscriptions in return for
				services	-
			12	Spare heading- replace with text	-
HELP!		Taxation and VAT-SOFA A2a	13	Spare heading- replace with text	-
*ine heading A2 (b)*			*Charitable income from funders*
HELP!	-Income from funders-Subheadings				me from funders
HELP!		Amending headings-yellow cells	You canonly alter blue shaded descriptions ed in the detailed
HELP!	Charitable income from funders		1	Contractual payments from public bodies to fund charitable activities	-
			2	Performance related grants from public
				bodies to fund charitable activities	-
			3	Contractual payments from non public bodies
				to fund charitable activities	-
			4	Performance related grants from non public
				bodies to fund charitable activities	-
HELP!	Amending headings-blue cells		5	Spare heading- to be analysed - replace with text -
			6	Spare heading 1 broad heading with no
				analysis- replace with text	-
			7	Spare heading 2- broad heading with no
HELP!		Taxation and VAT-SOFA A2b		analysis -replace with text	-
*ine heading A3*				*Income from other, non charitable, tradi*
HELP!		Income from other trading activities			*[assets and exp*
Subheadings are more fully described in			SORP 4.27 to 4.43		*in yellow cells.*
				You can alter any of these descriptions, exc forgroup accou
HELP!		Fundraising trading	1	Trading activities to raise funds for the charity	-
HELP!		Fundraising events	2	Income from fundraising events	-
HELP!		Non primary purpose trading	3	Income from fundraisingevents	-
HELP!		Non charitable trading	4	Non-charitabletrading activities	-
HELP!	Non charitable commission		5	Commission received - non charitable activities	-
HELP!	Sale of donated goods		6	Incomefromthe sale ofdonated goods	-
HELP!	Trading by subsidiaries		7	Non-charitable trading activities of subsidiary entities	-

TB 376 01/30/2025

	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
			8	Membership subscriptions and sponsorships
	HELP! Membership subscriptions-for			as, a payment for goods or services	-
	goods	and services-not as donations
			9	Income from letting and licensing of property
	HELP!Income from letting and licensing			for non charitable purposes	-
	HELP!	Sponsorship for benefits	10	Sponsorships and social lotteries which cannot be considered pure donations	-
	HELP!	Salaries recharged to other organis	11	Salaries recharged to other organisations	-
	HELP!	Sale of bought in goods	12	Sale of bought in goods	-
	HELP!	Amending headings-blue cells	13	Spare heading- replace with text	-
	*ine heading A4*			*Investment income*
	HELP!	Income from investments		HELP! Complying with the SORP-Investment
					*[assets and exp*
Subheadings are more fully described in SORP 4.27 to 4.43					*in yellow cells.*
			You canonly alter blue shaded descriptions
	HELP!	Amending headings-blue cells	1	PropertyRental Income	-
			2	Dividend Income
	HELP!Amending headings-yellow cells				-
	HELP!	Bank interest	3	Bank Interest Receivable	-
	HELP!	Other interest	4	Non Bank interest receivable	-
			5	Other InvestmentIncome	-
	HELP!Taxation and VAT-SOFA A4		6	Spare heading- replace with text	-
			7	Spareheading- replacewithtext	-
			8	Spare heading- replace with text	-
	*ine heading A5*			*Other income*
	HELP!	Other income
Subheadings are more fully described in SORP 4.27 to 4.43					*[assets and exp*
	HELP!	What should be in this section			*in yellow cells.*

*Gains*	*and Losses*	You canonly alter blue shaded descriptions s as POSITIVE	You canonly alter blue shaded descriptions s as POSITIVE	You canonly alter blue shaded descriptions s as POSITIVE
HELP!	Gains/losses on fixed assets	1	Realised losses on disposals of tangible fixed assets held for the charity’s own use	-
HELP!	Gains/losses on social investments	2	Realised losses on disposals of social investments which areprogramme related	-
HELP!	Gains/losses on heritage assets	3	Realised losses on disposals of heritage assets	-
		4	Realised losses on the disposal of intangible
			assets	-
*ONLY*	*use this spare row to enter*	5	Spare heading for realised gains and losses-
*gains and losses ONLY*			replace with text	-
Other
		6	Royalties from the exploitation of intellectual
*HELP!*Amending headings-yellow cells			property rights	-
HELP!	Amending headings-blue cells	7	Sundry other income	-
		8	Conversion of endowment funds into income	-
For further help for these three rows, see SORP module 20		9	Capital funds released to income funds from expendable endowment	-
		10	Release of funds to income from the
			‘unapplied total return fund’	-
HELP!	Insurance claims	11	Insurance claims- Revenueitems	-

TB 377 01/30/2025

Workbook properties have been	set up	set up
DO NOT enter gains and losses in this row	12	Spare heading- replace with text
- but other sundry income					-

Gross income of the charity for year ended 31 March 2024 excluding items in section D					(178,958.00)
*ine heading D1*		*Net revaluation gains/losses on assets inclu* *ts,*			*but excluding*
HELP! Revaluation of fixed assets				*[assets and exp*
he requirements are more fully described in SORP 4.39 to 4.41 and Module 10			in		*yellow cells.*
Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets,
but excluding investment assets ,as an aggregate figure					-
*ine heading D2*		*Net gains/Losses on Investment ass*
HELP! Changing the headings and descriptions in this section
HELP! Realised and unrealised gains on investment assets
				*[assets and exp*
			in		*yellow cells.*
A) Realised Gains/ Losses are transferred to the relevant revenue funds
The requirements are more fully described		in SORP 4.39 to 4.41	tment assets as an
HELP! Amending headings-yellow cells		Listed investments			-
		Investment properties			-
		Other Unlisted Investments			-
		Investments in subsidiaries			-
B) Unrealised gains on revaluation or write		down are transferred to the cost of the relev
		Listed investments - Unrealised			-
		Social investments - Unrealised			-
		Other Unlisted Investments - Unrealised			-
		Investment properties - Unrealised			-
		Investments in subsidiaries - Unrealised			-
		Write down under SORP 10.51 - Social Investm			-
		Write down under SORP 10.50 - Group undert			-
		Write down under SORP 10.50 - Other Unliste			-

Do NOT enter REALISED gains or losses on Programme related investments - they should band losses on Soc Mixed Motive investments should be included here

ine heading D3

Net actuarial gains on defined pension b

HELP! Net actuarial gains on defined pension benefit schemes [assets and exp he requirements are more fully described in SORP 4.39 to 4.416 in yellow cells.

he requirements are more fully described in SORP 4.39 to 4.416

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure	-

*ine heading D3 (a)* *Extraordinary items*
HELP! Extraordinary items
he requirements are more fully described in SORP 4.16 to 4.18
Enter Extraordinary items as an aggregate figure	-

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 378 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

he requirements are more fully described in SORP 4.16 to 4.18

[assets and exp in yellow cells.

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure - Expenditure HELP! Allocating costs -how do entries appear in the accounts?-how do entries appear in the accounts?how do entries appear in the accounts? [assets and exp Costs specifically attributable to activities:in yellow cells.

Expenditure HELP! Allocating costs -how do entries appear in the accounts?-how do entries appear in the accounts?how do entries appear in the accounts?

Costs specifically attributable to activities:- ine heading B1 Costs of raising funds

Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only - - - - - - - - - - - - - - - - - - - - - - - - - - -	Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only - - - - - - - - - - - - - - - - - - - - - - - - - - -	Expenditure on raising funds and costs of investment management Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 *ine heading B2* *Expenditure on charitable activities* HELP! Amending headings-blue cells HELP! Amending headings-yellow cells HELP! Entering stock movement Movement in stock for non primary purpose trading HELP! Matching income and expenditure Costs of seeking donations,grants and legacies HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only - - - - - - - - - - - - - - - - - - - - - - - - - - -

HELP! Amending headings-blue cells		Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 Movement in stock for non primary purpose trading Costs of seeking donations,grants and legacies - - - - - - - - - - - - - - - - - - - - - - - - - - -

HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure
HELP!



HELP!	Defined benefit schemes Defined contribution schemes
HELP!
		TemporaryStaff - fundraisingactivities
THIS ROW -Group consolidated accounts only		Costs of operating a trading company
		Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3

[assets and exp Expenditure on charitable activities HELP! What the SORP requires in this section in yellow cells.

TB 379 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes
HELP!
HELP!



THIS ROW -Group consolidated accounts only
HELP! Amending headings-blue cells

*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
		TemporaryStaff -grantmakingactivities
HELP!	Amending headings-blue cells	Spare grantmaking costs 1
		Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4
The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them
			-
			*[assets and exp* *inyellow cells.* - - - - - - - -
HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement		Cost of goods for primary purpose trading Cost of goods for primary purpose trading Cost of goods for primary purpose trading Movement in stock for goods made by beneficiaries
		Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries
HELP! Entering stock movement		Movement in stock for ancillary trading

TB 380 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 Marketing and advertising of primary purpose trading - - - - - - - - - -
HELP!Amending headings-yellow cells

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
		TemporaryStaff - charitable tradingactivities
		Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4

*ine heading B3* *Governance costs*

[assets and exp in yellow cells.

Independent Examiner's fees Auditor's fees Trustees' remuneration NIC on Trustees' remuneration Trustees Defined benefitpension costs Trustees Defined contributionpension costs Trustees' expenses THIS ROW - For Northern Ireland only ReportingAccountant fees Trustees' indemnityinsurance Benefitspaid to trustees Sparegovernance costs 1 Spare governance costs 2 Spare governance costs 3 *ine heading B3* *Other expenditure unrelated to fundraising* *Other expenditure unrelated to fundraising or to charitable activities* *Warning !! If expenditure in this category exceeds specified limits (either percentage of income o* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q* THIS ROW -Group accounts only Non charitable expenditure of tradingsubsidiar Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments *Governance costs- this category will be taken directly to the SOFA,* *without any activity analysis* *Note - in order to arrive at the correct disclosures, all governance costs must be includ* *allocation, they must be extracted from there and inserted here, as there wil be no furth* HELP! Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure *in yellow cells.* 1,384.00 - - - - - - - - - - - - HELP! Other expe *charitable status* - - - - - - - - *ce costs included* *sts*	Independent Examiner's fees Auditor's fees Trustees' remuneration NIC on Trustees' remuneration Trustees Defined benefitpension costs Trustees Defined contributionpension costs Trustees' expenses THIS ROW - For Northern Ireland only ReportingAccountant fees Trustees' indemnityinsurance Benefitspaid to trustees Sparegovernance costs 1 Spare governance costs 2 Spare governance costs 3 *ine heading B3* *Other expenditure unrelated to fundraising* *Other expenditure unrelated to fundraising or to charitable activities* *Warning !! If expenditure in this category exceeds specified limits (either percentage of income o* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q* THIS ROW -Group accounts only Non charitable expenditure of tradingsubsidiar Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments *Governance costs- this category will be taken directly to the SOFA,* *without any activity analysis* *Note - in order to arrive at the correct disclosures, all governance costs must be includ* *allocation, they must be extracted from there and inserted here, as there wil be no furth* HELP! Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure *in yellow cells.* 1,384.00 - - - - - - - - - - - - HELP! Other expe *charitable status* - - - - - - - - *ce costs included* *sts*
	*Warning !! If expenditure in this category exceeds specified limits (either percentage of income o* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q* THIS ROW -Group accounts only Non charitable expenditure of tradingsubsidiar Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments HELP! Amending headings-blue cells HELP! Matching income and expenditure *charitable status* - - - - - - - -
	THIS ROW -Group accounts only
	HELP! Amending headings-blue cells HELP! Matching income and expenditure

	HELP! Ex Gratia payments

Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation [assets and exp in yellow cells.

TB 381 01/30/2025

Workbook properties have been set up

only in blue cells

Employee costs not included in direct costs

HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors - - - - - - - - - - - - - - - - - - - - - - - - - -
HELP!
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells



Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Volunteers' expenses Child Care for volunteers Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2 - - - - - - - -

Premises Expenses
This row is for operating leases only		Rent payable under operating leases Licence fees payable Service charges payable Rates and water charges Room Hire Light heat and power - - - - - 5,761.23
This row is for NON operating leases
HELP! Amending headings-blue cells HELP! Matching income and expenditure
These are NOT operating leases
HELP!Amending headings-yellow cells

TB 382 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
	Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance - 3,290.62 - - - -
Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure	Telephone, fax and internet Postage Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance 935.87 - 14,517.97 - - - - 4,366.93 - - - - - - - - - - - - - - -


Professional fees paid to the Auditor or Independent Examiner in ad~~d~~		~~ition to audit and~~ this category
HELP!Amending headings-yellow cells	Assurance -Non audit or examination Feespaid to the examiner's firm Tax advisoryfees Other financial services - - - -

Professional fees paid to advisors other than the auditor or examiner		~~this category~~
HELP! Amending headings-blue cells HELP! Matching income and expenditure	Tax advice Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1) Accountancy fees other than examination or audit fees - - - - - - -

TB 383 01/30/2025

Legal and professional spare (2)

Workbook properties have been set up

Financial costs
HELP! How to enter bank charges	Bank charges	162.00
HELP! Amending headings-blue cells	Bank charges	-
	Hire Purchase interest	-
HELP!How to enter interest in these	Loan interest	-
rows	Bank interest payable	-
Depreciation and amortisation
HELP! How to enter depn and amortisation	Intangible Fixed Assets - Amortisation Heritage Assets - Depreciation	- -
	Land and Buildings - Depreciation	-
The headings in this section can be altered in the Balance Sheet section of the TB	Plant & Machinery - Depreciation	-
	Motor Vehicles - Depreciation	-
*This row is not included in the TB*
*totals, as the individual rows above are* *included in the totals*	Depreciation & Amortisation in total for the	-
Charitable provisions and funding commitments- See SORP 7.39
HELP! Provisions, commitments etc	Provisions and commitments made in the year	-

	Amounts charged against the provisions
HELP!Amending headings-yellow cells	and commitments in the year	-
	Reversals of unused amounts in the year	-

Taxation - most of this section may not apply to many charities - this cate FA, without an	Taxation - most of this section may not apply to many charities - this cate FA, without an	Taxation - most of this section may not apply to many charities - this cate FA, without an	Taxation - most of this section may not apply to many charities - this cate FA, without an
Do not	amend headings in this section as they are used for disclosures
HELP! Amending headings-yellow cells		Corporation tax	-
HELP!	Corporation tax	Corporation tax -prioryear adjustments	-
HELP!	Deferred Tax	Deferred tax	-
HELP!	Income tax	Inome taxpayable	-
HELP!	VAT flat rate	Loss on VAT flat rate scheme	-


Retained (surplus)/deficit			(5,488.50)
*Balance Sheet of the Charity*
HELP!	Altering fixed asset headings
Intangible Fixed Assets		Cost - b/fwd	0
		Cost - additions
		Cost - disposals
		Amortisation - b/fwd	0.00
		Amortisation - provided in year	-
		Amortisation - disposals

TB 384 01/30/2025

Workbook properties have been set up

Workbook properties have been set up

HELP! Altering fixed asset headings
Heritage Assets Cost - b/fwd	0
Cost - additions
Revaluation in year HELP! Allocating revaluation from other assets?
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
	0 -

HELP! Altering fixed asset headings
Land and Buildings Cost - b/fwd	590,931
Cost - additions
Revaluation in year HELP! Allocating revaluation to other assets	0
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals	0
	0 -

HELP! Altering fixed asset headings
Plant & Machinery Cost - b/fwd	0
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals
	0 -

HELP! Altering fixed asset headings
Motor Vehicles Cost - b/fwd	0
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals Listed investments B/fwd Additions Unrealised gains (-)/ losses Disposals Investment properties B/fwd Additions Unrealised gains (-)/ losses Disposals If module 22 applies all pooled investments should be included here and analysed in notes
	0 -


	0

	0


	0

	0

HELP! Altering fixed asset headings
Other Unlisted Investments B/fwd	0
Additions Unrealised gains (-)/ losses Write down under SORP 10.51 - non group as Write down under SORP 10.51 - group underta Disposals 0 0 0
	0

HELP! Altering fixed asset headings

TB 385 01/30/2025

Workbook properties have been set up
Investments in subsidiaries B/fwd	0
Additions Unrealised gains (-)/ losses Disposals Social investments B/fwd Additions Unrealised gains (-)/ losses Write down under SORP 10.50 Disposals Stocks Stocks Debtors - due in less than one year Trade debtors Due from group undertakings Prepayments and accrued income Other debtors Debtors - due in more than one year Current asset investments Cash on deposit - less than 3 months notice Cash on deposit - more than 3 months notice Investment properties held for sale Investments in group undertakings held for sal Listed investments Other investments Bank and cash balances Bank balances in credit Petty cash and floats Creditors less than 1yr Bank overdrafts Bank loans Accruals for grants payable Payment received on account for contracts orp Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds Finance lease and HP contracts Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Other creditors Defined Benefit schemes - assets & liabilities Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba Defined contribution schemes - assets & liabilities 0 0 0 0 6,250.00 26,809.00 3,353.00 (15,000.00) (4,678.39) (1,269.00) - argains/losses)
	0


	0

	0
	0




	6,250.00

TB 386 01/30/2025

Workbook properties have been set up
Defined contributions pension fund asset/liabili Creditors greater than 1yr Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts orp Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors Charitable provisions and funding comOpening balances Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year Deferred tax B/fwd Charged to the p/l account ositive ositive ositive 0 0 0 0 0
	0
	0


	0

*Funds of the charity*
Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12 Share Capital *Called up share capital* B/fwd Shares issued Shares redeemed *Share premium* B/fwd On shares issued Expenses of issue Unrestricted and designated funds *Unrestricted funds - Revenue* Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit *Designated Revenue Funds* Bt fwd from prior period Transfers in - credit - out debit *Designated Fixed Asset Funds* Bt fwd from prior period Transfers in - credit - out debit *Unrestricted Revaluation Reserve* Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year
	(16,106) 0

	0


	0



	(516,757)

	(5,489)
	0

	0

	0

	0

TB 387 01/30/2025

Workbook properties have been set up

Restricted funds

*Restricted Revenue Funds* Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit *Restricted Fixed Asset Funds* Bt fwd from prior period Transfers in - credit - out debit *Restricted Revaluation Reserve* Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year Pension reserve - unrestricted Bt fwd from prior period Debits charged to funds Credits - credited to funds	(68,721)
	676.00
	0

	0


	0

	0

	0

Totals (all should be zero)
	(1)

After entering the trial balance,check it balances by clicking the VT '123' ou are checkin If you have correctly entered the Trial Balance, click the link below, to takf this step

Return to step 23 to confirm that you have completed the Trial Balance entry

TB 388 01/30/2025

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Overall HELP file see - HELP! How do you approach entering the TB?

All entries in all columns require debits to be entered as positive and credits to be entered wi You should only enter data in blue shaded cells, whether these are numbers or text. All yellowounts f disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity

HELP!	ACTIVITY BASED ACCOUNTS		HELP! NON ACTIVITY BASED ACCOUNTS
HELP!	CHANGING TB SUBHEADINGS		HELP! FURTHER ANALYSIS OF SUBHEADIN *pense*
*SOFA Line heading A1*			*Donations & Legacies*
HELP!	INCOME RECOGNITION RULES		HELP! A1 Income from donations and legacies
			You canonly alter blue shaded descriptions detai
HELP!	Donations and gifts	1	Donations and gifts from individuals
HELP!	Legacies	2	Legacies receivable
		3	Revenue grants from government and public
			bodies
		4	Revenue grants and donations from non
HELP! Amending headings-yellow cells			public bodies
HELP !	Members subs as donations	5	Membership subscriptions as donations
HELP!	Sponsorship	6	Sponsorship
HELP!	Donated goods and services	7	Donated goods and services
HELP!	Capital grants	8	Capital grants from government and public bodies
		9	Capital grants from non public bodies
HELP!	Amending headings-blue cells	10	Spare heading- replace with text -may require detailed analysis
HELP!	Taxation and VAT-SOFA A1	11	Spare heading- replace with text -may require detailed analysis

SOFA ine heading A2 Income from charitable activities

table i

Subheadings are more fully described in	Subheadings are more fully described in	SORP 4.27 to 4.43	SORP 4.27 to 4.43
*ine heading A2 (a)*			*Primary purpose and ancillary trading*
HELP!	Primary purpose and ancillary trading			*pense*
			You can alter any of these descriptions
		1	Sale of goods and services in accordance
			with the charity's objects
HELP!	Amending headings-blue cells	2	Residentialcarefees
		3	Admission fees- Exhibitions and galleries

TB 389 01/30/2025

Workbook properties have been	Workbook properties have been	set up	set up
		4	Ticket Sales
		5	Commission Received - charitable activities
		6	Ancillary trading in support of charitable
			objects
		7	Ancillary trading in support of primary
			purpose trading
		8	Sales of goods and services made or
			provided by beneficiaries
		9	Letting of property for charitable purposes
		10	Management fees and charges received
		11	Membership subscriptions in return for
			services
		12	Spare heading- replace with text
HELP!Taxation and VAT-SOFA A2a		13	Spare heading- replace with text
*ine heading A2 (b)*		*Charitable income from funders*
HELP!	-Income from funders-Subheadings

HELP!	-Income from funders-Subheadings	-Income from funders-Subheadings
HELP!		Amending headings-yellow cells	You canonly alter blue shaded descriptions d ana
HELP!	Charitable income from funders		1	Contractual payments from public bodies to fund charitable activities
			2	Performance related grants from public
				bodies to fund charitable activities
			3	Contractual payments from non public bodies
				to fund charitable activities
			4	Performance related grants from non public
				bodies to fund charitable activities
HELP!	Amending headings-blue cells		5	Spare heading- to be analysed - replace with text
			6	Spare heading 1 broad heading with no
				analysis- replace with text
			7	Spare heading 2- broad heading with no
HELP!		Taxation and VAT-SOFA A2b		analysis -replace with text

ine heading A3

Income from other, non charitable, tradi

HELP! Income from other trading activities

pense

Subheadings are more fully described in SORP 4.27 to 4.43

			You can alter any of these descriptions, exc nts O
HELP!	Fundraising trading	1	Trading activities to raise funds for the charity
HELP!	Fundraising events	2	Income from fundraising events
HELP!	Non primary purpose trading	3	Income from fundraisingevents
HELP!	Non charitable trading	4	Non-charitabletrading activities
HELP!	Non charitable commission	5	Commission received - non charitable activities
HELP!	Sale of donated goods	6	Incomefromthe sale ofdonated goods
HELP!	Trading by subsidiaries	7	Non-charitable trading activities of subsidiary entities

TB 390 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells
HELP!
HELP!
HELP!


		*Investment income*
HELP! Income from investments		HELP! Complying with the SORP-Investment
1 PropertyRental Income 2 Dividend Income HELP! Amending headings-blue cells HELP!Amending headings-yellow cells
HELP!	3 Bank Interest Receivable 4 Non Bank interest receivable Bank interest Other interest
HELP!
	5Other InvestmentIncome
6 Spare heading- replace with text HELP!Taxation and VAT-SOFA A4
	7Spareheading- replacewithtext 8 Spare heading- replace with text

		*Other income*

HELP! Other income

Subheadings are more fully described in SORP 4.27 to 4.43 HELP! What should be in this section

pense

*Gains*	*and Losses*	You canonly alter blue shaded descriptions	You canonly alter blue shaded descriptions
HELP!	Gains/losses on fixed assets	1	Realised losses on disposals of tangible fixed assets held for the charity’s own use
HELP!	Gains/losses on social investments	2	Realised losses on disposals of social investments which areprogramme related
HELP!	Gains/losses on heritage assets	3	Realised losses on disposals of heritage assets
		4	Realised losses on the disposal of intangible
			assets
*ONLY*	*use this spare row to enter*	5	Spare heading for realised gains and losses-
*gains and losses ONLY*			replace with text
Other
		6	Royalties from the exploitation of intellectual
*HELP!*Amending headings-yellow cells			property rights
HELP!	Amending headings-blue cells	7	Sundry other income
		8	Conversion of endowment funds into income
For further help for these three rows, see SORP module 20		9	Capital funds released to income funds from expendable endowment
		10	Release of funds to income from the
			‘unapplied total return fund’
HELP!	Insurance claims	11	Insurance claims- Revenueitems

TB 391 01/30/2025

Workbook properties have been set up DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D

ine heading D1 Net revaluation gains/losses on assets inclug inve HELP! Revaluation of fixed assets pense

he requirements are more fully described in SORP 4.39 to 4.41 and Module 10

Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure

Net gains/Losses on Investment ass

ine heading D2 HELP! Changing the headings and descriptions in this section HELP! Realised and unrealised gains on investment assets

pense A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41 n aggr


Listed investments HELP! Amending headings-yellow cells
	Investment properties Other Unlisted Investments Investments in subsidiaries

B) Unrealised gains on revaluation or write down are transferred to the cost of the relev

Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste

Do NOT enter REALISED gains or losses on Programme related investments - they should bcial in Mixed Motive investments should be included here

ine heading D3

Net actuarial gains on defined pension b

HELP! Net actuarial gains on defined pension benefit schemes

pense

he requirements are more fully described in SORP 4.39 to 4.416

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

ine heading D3 (a) Extraordinary items HELP! Extraordinary items

he requirements are more fully described in SORP 4.16 to 4.18

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 392 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc pense

he requirements are more fully described in SORP 4.16 to 4.18

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure

Expenditure HELP! Allocating costs -how do entries appear in the accounts?

pense

Costs specifically attributable to activities:- ine heading B1 Costs of raising funds

Expenditure on raising funds and costs of investment management	Expenditure on raising funds and costs of investment management	Expenditure on raising funds and costs of investment management	Expenditure on raising funds and costs of investment management
HELP!	Amending headings-blue cells		Agent's costs for fundraising
			Commissions payable
			Fundraising publicity & marketing
			Cost of fundraising activities
			Fundraising trading costs
HELP!		Amending headings-yellow cells	Costs of nonprimary purpose trading
HELP!		Entering stock movement	Movement in stock for non primary purpose trading
HELP!	Matching income and expenditure		Investment management costs
			Professional investment advice
			Rent collection costs for non charitablepropert
			Propertyrepairs and maintenance for non char
			Marketing & advertising of fundraising
			Costs of seeking donations,grants and
			legacies
			Cost of operating membership scheme
			Cost of operating social lotteries
			Costs of staging fundraising events
			Costs of charity shop selling goods
			Gross wages and salaries - fundraisingactivitie
			Employers' NI - fundraisingactivities
HELP!	Defined benefit schemes		Defined benefitpension costs - fundraisingact
HELP!	Defined contribution schemes		Defined contributionpension costs - fundraisin
			TemporaryStaff - fundraisingactivities
THIS ROW -Group consolidated accounts only			Costs of operating a trading company
			Subcontracted fundraising
			Spare fundraising costs 1
			Spare fundraising costs 2
			Spare fundraising costs 3

ine heading B2

Expenditure on charitable activities

Expenditure on charitable activities pense HELP! What the SORP requires in this section

TB 393 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes		Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event
HELP!
HELP!



THIS ROW -Group consolidated accounts only
HELP! Amending headings-blue cells

pense

Expenditure on charitable activities - Grant making	Expenditure on charitable activities - Grant making	Expenditure on charitable activities - Grant making
*HELP!*Amending headings-yellow cells		Grants made to individuals
HELP!	Matching income and expenditure	Grants made to organisations
		Costs relatingto the award ofgrants
		Monitoringcosts ofgrants awarded
		Support cost related togrants awarded
		Gross wages and salaries -grantmakingactivit
		Employers' NI -grantmakingactivities
HELP!	Defined benefit schemes	Defined benefitpension costs -grantmakingac
HELP!	Defined contribution schemes	Defined contributionpension costs -grantmak
		TemporaryStaff -grantmakingactivities
HELP!	Amending headings-blue cells	Spare grantmaking costs 1
		Spare grantmaking costs 2
		Spare grantmaking costs 3
		Spare grantmaking costs 4
The blue cells in this row are only for company		charities - you can ignore them
The yellow cells in this row are only for company charities- you can ignore them

The blue cells in this row are only for company charities - you can ignore them	The blue cells in this row are only for company charities - you can ignore them	The blue cells in this row are only for company charities - you can ignore them
The yellow cells in this row are only for company charities- you can ignore them
		*pense*
Primary purpose and ancillary trading
HELP!	Amending headings-blue cells	Cost of goods for primary purpose trading
HELP!	Entering stock movement	Cost of goods for primary purpose trading
HELP!	Matching income and expenditure	Cost of goods for primary purpose trading
HELP!	Entering stock movement	Movement in stock for goods made by beneficiaries
		Cost of charitable letting of none investment
		property
		Costs of income from public bodies for
		charitable trading
		Costs of ancillary trading to benefit
		benficiaries
HELP!	Entering stock movement	Movement in stock for ancillary trading

TB 394 01/30/2025

Workbook properties have been set up

Marketing and advertising of primary purpose trading HELP! Amending headings - yellow cells Gross wages and salaries - charitable trading a Employers' NI - charitable trading activities HELP! Defined benefit schemes Defined benefit pension costs - charitable tradi HELP! Defined contribution schemes Defined contribution pension costs - charitabl Temporary Staff - charitable trading activities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 ine heading B3 Governance costs pense

ine heading B3

Governance costs- this category will be taken directly to the SOFA, without any activity analysis Note - in order to arrive at the correct disclosures, all governance costs must be includd in c allocation, they must be extracted from there and inserted here, as there wil be no furth

HELP! Amending headings-yellow cells HELP! Matching income and expenditure	HELP! Amending headings-yellow cells HELP! Matching income and expenditure	Independent Examiner's fees Auditor's fees
		Trustees' remuneration NIC on Trustees' remuneration
HELP!	Defined benefit schemes Defined contribution schemes	Trustees Defined benefitpension costs Trustees Defined contributionpension costs
HELP!
THIS ROW - For Northern Ireland only		Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP! Amending headings-blue cells		Sparegovernance costs 1
		Spare governance costs 2 Spare governance costs 3

ine heading B3 Other expenditure unrelated to fundraising

Other expenditure unrelated to fundraising or to charitable activities enditu Warning !! If expenditure in this category exceeds specified limits (either percentage of income ofor tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q THIS ROW -Group accounts only Non charitable expenditure of trading subsidiar HELP! Amending headings - blue cells Fines and penalties HELP! Matching income and expenditure Spare heading - other 1 Spare heading - other 2 Spare heading - other 3 Spare heading - other 4 Spare heading - other 5 HELP! Ex Gratia payments Ex Gratia payments Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation pense

TB 395 01/30/2025

Workbook properties have been set up

Employee costs not included in direct costs

HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteers' expenses Child Care for volunteers Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2
HELP!
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells



Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure

Premises Expenses

This row is for operating leases only	Rent payable under operating leases
This row is for NON operating leases	Licence fees payable
HELP! Amending headings-blue cells HELP! Matching income and expenditure	Service charges payable Rates and water charges
These are NOT operating leases	Room Hire
HELP!Amending headings-yellow cells	Light heat and power

TB 396 01/30/2025

Workbook properties have been set up

Cleaning and waste management Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance Property insurance Premises spare (1) Premises spare (2)

Administrative overheads

Administrative overheads	Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Telephone, fax and internet Postage Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance


Professional fees paid to the Auditor or Independent Examiner in addition to audit and
HELP!Amending headings-yellow cells		Assurance -Non audit or examination Feespaid to the examiner's firm Tax advisoryfees Other financial services

Professional fees paid to advisors other than the auditor or examiner
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Tax advice Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1) Accountancy fees other than examination or audit fees

TB 397 01/30/2025

Workbook properties have been set up

Legal and professional spare (2)

Financial costs

This row is not included in the TB totals, as the individual rows above are Depreciation & Amortisation in total for the included in the totals

Charitable provisions and funding commitments- See SORP 7.39

Taxation - most of this section may not apply to many charities - this cateny ac Do not amend headings in this section as they are used for disclosures

HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate	Corporation tax Corporation tax -prioryear adjustments Deferred tax Inome taxpayable Loss on VAT flat rate scheme
HELP! HELP!
HELP!
Retained (surplus)/deficit


*Balance Sheet of the Charity*

HELP! Altering fixed asset headings

Intangible Fixed Assets	Cost - b/fwd
	Cost - additions Cost - disposals Amortisation - b/fwd Amortisation - provided in year Amortisation - disposals

TB 398 01/30/2025

Workbook properties have been set up

Workbook properties have been set up

HELP! Altering fixed asset headings
Heritage Assets Cost - b/fwd
Cost - additions
Revaluation in year HELP! Allocating revaluation from other assets?
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
HELP! Altering fixed asset headings
Land and Buildings Cost - b/fwd
Cost - additions
Revaluation in year HELP! Allocating revaluation to other assets
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
HELP! Altering fixed asset headings
Plant & Machinery Cost - b/fwd
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals


HELP! Altering fixed asset headings
Motor Vehicles Cost - b/fwd
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals Listed investments B/fwd Additions Unrealised gains (-)/ losses Disposals Investment properties B/fwd Additions Unrealised gains (-)/ losses Disposals If module 22 applies all pooled investments should be included here and analysed in notes




HELP! Altering fixed asset headings
Other Unlisted Investments B/fwd

TB 399 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Investments in subsidiaries
	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Disposals

Social investments	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Write down under SORP 10.50
	Disposals

Stocks	Stocks

Debtors - due in less than one year	Trade debtors
	Due from group undertakings
	Prepayments and accrued income
	Other debtors

Debtors - due in more than one year

Current asset investments	Cash on deposit - less than 3 months notice
	Cash on deposit - more than 3 months notice
	Investment properties held for sale
	Investments in group undertakings held for sal
	Listed investments
	Other investments

Bank and cash balances	Bank balances in credit
	Petty cash and floats

Creditors less than 1yr	Bank overdrafts
	Bank loans
	Accruals for grants payable
	Payment received on account for contracts orp
	Deferred Income - Unrestricted & designated fu
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	Finance lease and HP contracts
	Trade creditors
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes
	Other creditors

Defined Benefit schemes - assets & liabilities
	Defined benefit pension fund asset/liability - cu
	Defined benefit pension fund asset/liability - ba
Defined contribution schemes - assets & liabilities

TB 400 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabili

Creditors greater than 1yr

Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors

Charitable provisions and funding com Opening balances

Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year Deferred tax B/fwd Charged to the p/l account

Funds of the charity

Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12

Share Capital Called up share capital B/fwd Shares issued Shares redeemed Share premium B/fwd On shares issued Expenses of issue

Unrestricted and designated funds

Unrestricted funds - Revenue Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit Designated Revenue Funds Bt fwd from prior period Transfers in - credit - out debit Designated Fixed Asset Funds Bt fwd from prior period Transfers in - credit - out debit Unrestricted Revaluation Reserve Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year

TB 401 01/30/2025

Workbook properties have been set up
Restricted funds *Restricted Revenue Funds* Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit *Restricted Fixed Asset Funds* Bt fwd from prior period Transfers in - credit - out debit *Restricted Revaluation Reserve* Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year Pension reserve - unrestricted Bt fwd from prior period Debits charged to funds Credits - credited to funds


Totals (all should be zero)

After entering the trial balance,check it balances by clicking the VT '123' ng at

If you have correctly entered the Trial Balance, click the link below, to tak

TB 402 01/30/2025

----- Start of picture text -----
Workbook properties have been set up
Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024
Prior Year
Total Funds
Overall HELP file see - HELP! How do you approach entering the TB? £
All entries in all columns require debits to be entered as positive and credits to be entered wi
You should only enter data in blue shaded cells, whether these are numbers or text. All yellowfor
disclosure purposes. There is a wealth of information and tips in the HELP files.
Explanatory HELP files on how you enter data are shown throughout the Trial Balan
----- End of picture text -----

ncome of the charity *SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 *SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis *es are debits]* led analysis step (147,485.80) *income from funders*	ncome of the charity *SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 *SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis *es are debits]* led analysis step (147,485.80) *income from funders*	ncome of the charity *SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 *SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis *es are debits]* led analysis step (147,485.80) *income from funders*

	HELP! ACTIVITY BASED ACCOUNTS		HELP! NON ACTIVITY BASED ACCOUNTS


			*Donations & Legacies*
			HELP! A1 Income from donations and legacies
	HELP! INCOME RECOGNITION RULES

	You canonly alter blue shaded descriptions led analysis step
	1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis (147,485.80)
	HELP !
	HELP!
	HELP!
	HELP!


	HELP!
	HELP!


			*Income from charitable activities* *income from funders*
	ubheadings are more fully described in SORP 4.27 to 4.43
	*ine heading A2 (a)* *Primary purpose and ancillary trading*
	You can alter any of these descriptions HELP! Primary purpose and ancillary trading *es are debits]*

	1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells

ubhea	dings are more fully described in	SORP 4.27 to 4.43	SORP 4.27 to 4.43
*ine heading A2 (a)*			*Primary purpose and ancillary trading*
HELP!	Primary purpose and ancillary trading			*es are debits]*
			You can alter any of these descriptions
		1	Sale of goods and services in accordance
			with the charity's objects
HELP!	Amending headings-blue cells	2	Residentialcarefees
		3	Admission fees- Exhibitions and galleries

TB 403 01/30/2025

Workbook properties have been	Workbook properties have been	set up	set up
		4	Ticket Sales
		5	Commission Received - charitable activities
		6	Ancillary trading in support of charitable
			objects
		7	Ancillary trading in support of primary
			purpose trading
		8	Sales of goods and services made or
			provided by beneficiaries
		9	Letting of property for charitable purposes
		10	Management fees and charges received
		11	Membership subscriptions in return for
			services
		12	Spare heading- replace with text
HELP!Taxation and VAT-SOFA A2a		13	Spare heading- replace with text
*ine heading A2 (b)*		*Charitable income from funders*
HELP!	-Income from funders-Subheadings

	Workbook properties have been set up	Workbook properties have been set up
	4 Ticket Sales 5 Commission Received - charitable activities 6 7 8 9 Letting of property for charitable purposes 10 Management fees and charges received 11 12 Spare heading- replace with text 13 Spare heading- replace with text Ancillary trading in support of charitable objects Ancillary trading in support of primary purpose trading Sales of goods and services made or provided by beneficiaries Membership subscriptions in return for services HELP!Taxation and VAT-SOFA A2a

	*ine heading A2 (b)* *Charitable income from funders*
1 2 3 4 5 6 7 *ine heading A3* *Income from other, non charitable, tradi* Subheadings are more fully described in SORP 4.27 to 4.43 You can alter any of these descriptions, exc 1 2 Income from fundraising events 3 Income from fundraisingevents 4 Non-charitabletrading activities 5 6 Incomefromthe sale ofdonated goods 7 HELP! -Income from funders-Subheadings HELP! Amending headings-yellow cells You canonly alter blue shaded descriptions HELP! Charitable income from funders Contractual payments from public bodies to fund charitable activities Performance related grants from public bodies to fund charitable activities Contractual payments from non public bodies to fund charitable activities Performance related grants from non public bodies to fund charitable activities HELP! Amending headings-blue cells Spare heading- to be analysed - replace with text Spare heading 1 broad heading with no analysis- replace with text HELP! Taxation and VAT-SOFA A2b Spare heading 2- broad heading with no analysis -replace with text HELP! Income from other trading activities HELP! Fundraising trading Trading activities to raise funds for the charity HELP! Fundraising events HELP! Non primary purpose trading HELP! Non charitable trading HELP! Non charitable commission Commission received - non charitable activities HELP! Sale of donated goods HELP! Trading by subsidiaries Non-charitable trading activities of subsidiary entities lysis step *es are debits]* ONLY	HELP! -Income from funders-Subheadings
	HELP! Amending headings-yellow cells You canonly alter blue shaded descriptions lysis step
	HELP!


	HELP!


	HELP!

		*Income from other, non charitable, tradi*
	1 2 Income from fundraising events 3 Income from fundraisingevents 4 Non-charitabletrading activities 5 6 Incomefromthe sale ofdonated goods 7 HELP! Fundraising trading Trading activities to raise funds for the charity HELP! Fundraising events HELP! Non primary purpose trading HELP! Non charitable trading HELP! Non charitable commission Commission received - non charitable activities HELP! Sale of donated goods HELP! Trading by subsidiaries Non-charitable trading activities of subsidiary entities

TB 404 01/30/2025

Workbook properties have been set up 8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text *ine heading A4* *Investment income* Subheadings are more fully described in SORP 4.27 to 4.43 1 PropertyRental Income 2 Dividend Income 3 Bank Interest Receivable 4 Non Bank interest receivable 5Other InvestmentIncome 6 Spare heading- replace with text 7Spareheading- replacewithtext 8 Spare heading- replace with text *ine heading A5* *Other income* Subheadings are more fully described in SORP 4.27 to 4.43 *Gains and Losses* 1 2 3 4 5 Other 6 7Sundry other income 8 Conversion of endowment funds into income 9 10 11 Insurance claims- Revenueitems HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells HELP! Income from investments HELP! Complying with the SORP-Investment You canonly alter blue shaded descriptions HELP! Amending headings-blue cells HELP!Amending headings-yellow cells HELP! Bank interest HELP! Other interest HELP!Taxation and VAT-SOFA A4 HELP! Other income HELP! What should be in this section You canonly alter blue shaded descriptions HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets Realised losses on the disposal of intangible assets *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’ HELP! Insurance claims *es are debits]* *es are debits]*	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
	8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells
	HELP!
	HELP!
	HELP!


			*Investment income*
	HELP! Income from investments
	HELP! What should be in this section

	*Gains and Losses*

	1 2 3 4 5 HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets Realised losses on the disposal of intangible assets *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text

	Other
	6 7Sundry other income 8 Conversion of endowment funds into income 9 10 11 Insurance claims- Revenueitems *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’ HELP! Insurance claims

TB 405 01/30/2025

Workbook properties have been set up

DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D (147,485.80)

ine heading D1 Net revaluation gains/losses on assets incluestment assets HELP! Revaluation of fixed assets es are debits] he requirements are more fully described in SORP 4.39 to 4.41 and Module 10 Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure ine heading D2 Net gains/Losses on Investment ass HELP! Changing the headings and descriptions in this section HELP! Realised and unrealised gains on investment assets es are debits] A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41 regate figure HELP! Amending headings - yellow cells Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries B) Unrealised gains on revaluation or write down are transferred to the cost of the relev Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste

Do NOT enter REALISED gains or losses on Programme related investments - they should bnvestments which are Mixed Motive investments should be included here

ine heading D3

Net actuarial gains on defined pension b

HELP! Net actuarial gains on defined pension benefit schemes

es are debits]

he requirements are more fully described in SORP 4.39 to 4.416

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

ine heading D3 (a)

Extraordinary items

HELP! Extraordinary items

he requirements are more fully described in SORP 4.16 to 4.18

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 406 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

es are debits]

he requirements are more fully described in SORP 4.16 to 4.18

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure

Expenditure

HELP! Allocating costs -how do entries appear in the accounts?

es are debits]

Costs specifically attributable to activities:- ine heading B1 Costs of raising funds

xpenditure on raising funds and costs of investment management	xpenditure on raising funds and costs of investment management	xpenditure on raising funds and costs of investment management

HELP! Amending headings-blue cells		Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 Movement in stock for non primary purpose trading Costs of seeking donations,grants and legacies

HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure
HELP!



HELP!	Defined benefit schemes Defined contribution schemes
HELP!
		TemporaryStaff - fundraisingactivities
THIS ROW -Group consolidated accounts only		Costs of operating a trading company
		Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3

*ine heading B2* *Expenditure on charitable activities*

Expenditure on raising funds and costs of investment management

es are debits] Expenditure on charitable activities HELP! What the SORP requires in this section

TB 407 01/30/2025

Workbook properties have been set up Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event Expenditure on charitable activities - Grant making Grants made to individuals Grants made to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them Primary purpose and ancillary trading Cost of goods for primary purpose trading Cost of goods for primary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! Amending headings-blue cells *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries HELP! Entering stock movement 30,563.96 3,819.00 7,772.11 254.00 16,617.93 16,996.00 - 840.26 10,852.42 *es are debits]* - *es are debits]*	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
	HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes		Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event 30,563.96 3,819.00 7,772.11 254.00 16,617.93 16,996.00 - 840.26 10,852.42
	HELP!
	HELP!



	THIS ROW -Group consolidated accounts only
	HELP! Amending headings-blue cells

	HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement		Cost of goods for primary purpose trading Cost of goods for primary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries

	HELP! Entering stock movement

TB 408 01/30/2025

Workbook properties have been	Workbook properties have been	set up
		Marketing and advertising of primary purpose
		trading
HELP!Amending headings-yellow cells		Gross wages and salaries - charitable tradinga
		Employers' NI - charitable tradingactivities
HELP!	Defined benefit schemes	Defined benefitpension costs - charitable tradi
HELP!	Defined contribution schemes	Defined contributionpension costs - charitabl
		TemporaryStaff - charitable tradingactivities
		Spare primary purpose trading costs 1
		Spare primary purpose trading costs 2
		Spare primary purpose trading costs 3
		Spare primary purpose trading costs 4
*ine heading B3*		*Governance costs*
		*es are debits]*

*Governance costs- this category will be taken directly to the SOFA,*	*Governance costs- this category will be taken directly to the SOFA,*	*Governance costs- this category will be taken directly to the SOFA,*
*without any activity analysis*
*Note -*	*in order to arrive at the correct disclosures, all governance costs must be includ* *costs requiring*
*allocation, they must be extracted from*		*there and inserted here, as there wil be no furth*
HELP! Amending headings-yellow cells		Independent Examiner's fees	1,352.00
HELP!	Matching income and expenditure	Auditor's fees
		Trustees' remuneration
		NIC on Trustees' remuneration
HELP!	Defined benefit schemes	Trustees Defined benefitpension costs
HELP!	Defined contribution schemes	Trustees Defined contributionpension costs
		Trustees' expenses	1,340.82
THIS ROW - For Northern Ireland only		ReportingAccountant fees
		Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP!	Amending headings-blue cells	Sparegovernance costs 1
		Spare governance costs 2
		Spare governance costs 3

*Warning !! If expenditure in this category exceeds specified limits (either percentage of income o* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q*	*Warning !! If expenditure in this category exceeds specified limits (either percentage of income o* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q*
THIS ROW -Group accounts only	Non charitable expenditure of tradingsubsidiar Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 ExGratia payments
HELP! Amending headings-blue cells HELP! Matching income and expenditure

HELP! Ex Gratia payments

Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation

es are debits]

TB 409 01/30/2025

Workbook properties have been set up

Employee costs not included in direct costs	Employee costs not included in direct costs	Employee costs not included in direct costs
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes		Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors
HELP!
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells



Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Volunteers' expenses Child Care for volunteers Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2

Premises Expenses
This row is for operating leases only		Rent payable under operating leases Licence fees payable Service charges payable Rates and water charges Room Hire Light heat and power 1,142.27 9,705.26
This row is for NON operating leases
HELP! Amending headings-blue cells HELP! Matching income and expenditure
These are NOT operating leases
HELP!Amending headings-yellow cells

TB 410 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance 3,595.99 11,949.70
Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Telephone, fax and internet Postage Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance 1,498.54 8,486.30


Professional fees paid to the Auditor or Independent Examiner in addition to audit and
HELP!Amending headings-yellow cells		Assurance -Non audit or examination Feespaid to the examiner's firm Tax advisoryfees Other financial services

Professional fees paid to advisors other than the auditor or examiner
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Tax advice Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1) Accountancy fees other than examination or audit fees 698.85

TB 411 01/30/2025

Workbook properties have been set up

		Legal and professional spare (2)	Legal and professional spare (2)
Financial costs
HELP! How to enter bank charges HELP! Amending headings-blue cells HELP!How to enter interest in these rows		Bank charges Bank charges Hire Purchase interest Loan interest Bank interest payable 1,745.55
HELP! rows
Depreciation and amortisation
HELP! How to enter depn and amortisation		Intangible Fixed Assets - Amortisation Heritage Assets - Depreciation Land and Buildings - Depreciation Plant & Machinery - Depreciation Motor Vehicles - Depreciation
The headings in this section can be altered in the Balance Sheet section of the TB
*This row is not included in the TB* *totals, as the individual rows above are* *included in the totals*		Depreciation & Amortisation in total for the -
Charitable provisions and funding commitments- See SORP 7.39

Provisions and commitments made in the year Reversals of unused amounts in the year HELP! Provisions, commitments etc HELP!Amending headings-yellow cells Amounts charged against the provisions and commitments in the year
	Reversals of unused amounts in the year
Taxation - most of this section may not apply to many charities - this cate Do not amend headings in this section as they are used for disclosures ctivity analysis
HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate		Corporation tax Corporation tax -prioryear adjustments Deferred tax Inome taxpayable Loss on VAT flat rate scheme
HELP! HELP!
HELP!
Retained (surplus)/deficit
			(18,254.84)


*Balance Sheet of the Charity*

HELP! Altering fixed asset headings

Intangible Fixed Assets		Cost - b/fwd
		Cost - additions Cost - disposals Amortisation - b/fwd Amortisation - provided in year Amortisation - disposals
			-

TB 412 01/30/2025

Workbook properties have been set up

Workbook properties have been set up

HELP! Altering fixed asset headings
Heritage Assets Cost - b/fwd
Cost - additions
Revaluation in year HELP! Allocating revaluation from other assets?
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
	-

HELP! Altering fixed asset headings
Land and Buildings Cost - b/fwd	590,931.00
Cost - additions
Revaluation in year HELP! Allocating revaluation to other assets	0
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
	-

HELP! Altering fixed asset headings
Plant & Machinery Cost - b/fwd
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals
	-

HELP! Altering fixed asset headings
Motor Vehicles Cost - b/fwd
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals Listed investments B/fwd Additions Unrealised gains (-)/ losses Disposals Investment properties B/fwd Additions Unrealised gains (-)/ losses Disposals If module 22 applies all pooled investments should be included here and analysed in notes
	-



	0



	0

HELP! Altering fixed asset headings
Other Unlisted Investments B/fwd
	0

TB 413 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Investments in subsidiaries
	B/fwd
	Additions
	Unrealised gains (-)/ losses	0
	Disposals

Social investments	B/fwd
	Additions
	Unrealised gains (-)/ losses	0
	Write down under SORP 10.50	0
	Disposals

Stocks	Stocks

Debtors - due in less than one year	Trade debtors
	Due from group undertakings
	Prepayments and accrued income
	Other debtors

Debtors - due in more than one year

Current asset investments	Cash on deposit - less than 3 months notice
	Cash on deposit - more than 3 months notice
	Investment properties held for sale
	Investments in group undertakings held for sal
	Listed investments
	Other investments

Bank and cash balances	Bank balances in credit	25,570.58
	Petty cash and floats	6,029.12

Creditors less than 1yr	Bank overdrafts
	Bank loans
	Accruals for grants payable
	Payment received on account for contracts orp
	Deferred Income - Unrestricted & designated fu
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	Finance lease and HP contracts
	Trade creditors	(15,000.00)
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes	(4,678.39)
	Other creditors	(1,269.00)

Defined Benefit schemes - assets & liabilities
	Defined benefit pension fund asset/liability - cu	-
	Defined benefit pension fund asset/liability - ba
Defined contribution schemes - assets & liabilities

TB 414 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabili Creditors greater than 1yr Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors Charitable provisions and funding com Opening balances Provisions and commitments made in the year 0 Amounts charged against the provisions and commitments in the year 0 Reversals of unused amounts in the year 0 Deferred tax B/fwd Charged to the p/l account 0 Funds of the charity Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12 (16,106) 0 Share Capital Called up share capital B/fwd Shares issued Shares redeemed Share premium B/fwd On shares issued Expenses of issue Unrestricted and designated funds Unrestricted funds - Revenue Bt fwd from prior period Transfers in - credit - out debit (583,329.00) (Surplus)/Deficit 66,572.06 Designated Revenue Funds Bt fwd from prior period Transfers in - credit - out debit Designated Fixed Asset Funds Bt fwd from prior period Transfers in - credit - out debit Unrestricted Revaluation Reserve Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year 0

TB 415 01/30/2025

Workbook properties have been set up

Restricted funds Restricted Revenue Funds Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit (68,721) Restricted Fixed Asset Funds Bt fwd from prior period Transfers in - credit - out debit Restricted Revaluation Reserve Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year 0 Pension reserve - unrestricted Bt fwd from prior period Debits charged to funds Credits - credited to funds Totals (all should be zero) (1)

After entering the trial balance,check it balances by clicking the VT '123' t this stage If you have correctly entered the Trial Balance, click the link below, to tak

Return to step 23 to confirm that you have completed the Trial Balance entry

TB 416 01/30/2025

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Overall HELP file see - HELP! How do you approach entering the TB? All entries in all columns require debits to be entered as positive and credits to be entered wi You should only enter data in blue shaded cells, whether these are numbers or text. All yellow disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity *SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 *SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Go to Step There is d Based on Based on Based on Based on Based on Based on Based on Based on Based on Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Go to Step	ncome of the charity *SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 *SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Go to Step There is d Based on Based on Based on Based on Based on Based on Based on Based on Based on Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Go to Step		Return to'H
			Return to st
HELP! ACTIVITY BASED ACCOUNTS		HELP! NON ACTIVITY BASED ACCOUNTS	Return to to
			Goto TB-in
HELP! CHANGING TB SUBHEADINGS		HELP! FURTHER ANALYSIS OF SUBHEADIN Goto TB-g
			Goto TB-e
		*Donations & Legacies*	Goto TB-B
			Return to st
HELP! INCOME RECOGNITION RULES		HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions Go to Step

		You canonly alter blue shaded description
1 Donations and gifts from individuals 2 Legacies receivable HELP! Donations and gifts HELP! Legacies			There is d Based on Based on Based on Based on Based on Based on Based on Based on Based on Return to'H
3 Revenue grants from government and public bodies
4 HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies
HELP !	5Membership subscriptions as donations Members subs as donations
HELP!	6 Sponsorship 7Donated goods and services 8 Sponsorship Donated goods and services Capital grants Capital grants from government and public bodies
HELP!
HELP!

	9 Capital grants from non public bodies
HELP!	10 11 Amending headings-blue cells Spare heading- replace with text -may require detailed analysis Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis
HELP!


		*Income from charitable activities*
			Return to st
			Return to to
			Goto TB-in
		*Primary purpose and ancillary trading*	Goto TB-g
HELP! Primary purpose and ancillary trading			Goto TB-e
			Goto TB-B
		You can alter any of these descriptions
1 Sale of goods and services in accordance with the charity's objects			Return to st
2 Residentialcarefees HELP! Amending headings-blue cells			Go to Step
3 Admission fees- Exhibitions and galleries

TB 417 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Return to'H
4 Ticket Sales 5 Commission Received - charitable activities 6 7 8 9 Letting of property for charitable purposes 10 Management fees and charges received 11 12 Spare heading- replace with text Ancillary trading in support of charitable objects Ancillary trading in support of primary purpose trading Sales of goods and services made or provided by beneficiaries Membership subscriptions in return for services
			Return to st
			Return to to
			Goto TB-in
			Goto TB-g
			Goto TB-e
			Goto TB-B
13 Spare heading- replace with text HELP!Taxation and VAT-SOFA A2a
			Return to st

ine heading A2 (b)

Charitable income from funders

HELP! - Income from funders - Subheadings

HELP! Amending headings-yellow cells	HELP! Amending headings-yellow cells	HELP! Amending headings-yellow cells	You canonly alter blue shaded descriptions
HELP!	1 Charitable income from funders Contractual payments from public bodies to fund charitable activities		Based on Based on Based on Based on Based on

	2 3 4 Performance related grants from public bodies to fund charitable activities Contractual payments from non public bodies to fund charitable activities Performance related grants from non public bodies to fund charitable activities
HELP!	5 Amending headings-blue cells Spare heading- to be analysed - replace with text

		6 Spare heading 1 broad heading with no analysis- replace with text	Go to Step

HELP!		7 Taxation and VAT-SOFA A2b Spare heading 2- broad heading with no analysis -replace with text

ine heading A3

Income from other, non charitable, tradi

HELP! Income from other trading activities	HELP! Income from other trading activities	Return to'H
ubheadings are more fully described in SORP 4.27 to 4.43		Return to st
		~~c~~ Return to to
	You can alter any of these descriptions, ex
1 2 Income from fundraising events 3 Income from fundraisingevents 4 Non-charitabletrading activities 5 HELP! Fundraising trading Trading activities to raise funds for the charity HELP! Fundraising events HELP! Non primary purpose trading HELP! Non charitable trading HELP! Non charitable commission Commission received - non charitable activities		Goto TB-in
		Goto TB-g
		Goto TB-e
		Goto TB-B
		Return to st
6 Incomefromthe sale ofdonated goods 7 HELP! Sale of donated goods HELP! Trading by subsidiaries Non-charitable trading activities of subsidiary entities

Subheadings are more fully described in SORP 4.27 to 4.43

TB 418 01/30/2025

Workbook properties have been set up 8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text *ine heading A4* *Investment income* Subheadings are more fully described in SORP 4.27 to 4.43 1 PropertyRental Income 2 Dividend Income 3 Bank Interest Receivable 4 Non Bank interest receivable 5Other InvestmentIncome 6 Spare heading- replace with text 7Spareheading- replacewithtext 8 Spare heading- replace with text *ine heading A5* *Other income* Subheadings are more fully described in SORP 4.27 to 4.43 *Gains and Losses* 1 2 3 4 5 Other 6 7Sundry other income 8 Conversion of endowment funds into income 9 10 11 Insurance claims- Revenueitems HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells HELP! Income from investments HELP! Complying with the SORP-Investment You canonly alter blue shaded descriptions HELP! Amending headings-blue cells HELP!Amending headings-yellow cells HELP! Bank interest HELP! Other interest HELP!Taxation and VAT-SOFA A4 HELP! Other income HELP! What should be in this section You canonly alter blue shaded descriptions HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets Realised losses on the disposal of intangible assets *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’ HELP! Insurance claims Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st	Workbook properties have been set up 8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text *ine heading A4* *Investment income* Subheadings are more fully described in SORP 4.27 to 4.43 1 PropertyRental Income 2 Dividend Income 3 Bank Interest Receivable 4 Non Bank interest receivable 5Other InvestmentIncome 6 Spare heading- replace with text 7Spareheading- replacewithtext 8 Spare heading- replace with text *ine heading A5* *Other income* Subheadings are more fully described in SORP 4.27 to 4.43 *Gains and Losses* 1 2 3 4 5 Other 6 7Sundry other income 8 Conversion of endowment funds into income 9 10 11 Insurance claims- Revenueitems HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells HELP! Income from investments HELP! Complying with the SORP-Investment You canonly alter blue shaded descriptions HELP! Amending headings-blue cells HELP!Amending headings-yellow cells HELP! Bank interest HELP! Other interest HELP!Taxation and VAT-SOFA A4 HELP! Other income HELP! What should be in this section You canonly alter blue shaded descriptions HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets Realised losses on the disposal of intangible assets *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’ HELP! Insurance claims Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st	Workbook properties have been set up 8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text *ine heading A4* *Investment income* Subheadings are more fully described in SORP 4.27 to 4.43 1 PropertyRental Income 2 Dividend Income 3 Bank Interest Receivable 4 Non Bank interest receivable 5Other InvestmentIncome 6 Spare heading- replace with text 7Spareheading- replacewithtext 8 Spare heading- replace with text *ine heading A5* *Other income* Subheadings are more fully described in SORP 4.27 to 4.43 *Gains and Losses* 1 2 3 4 5 Other 6 7Sundry other income 8 Conversion of endowment funds into income 9 10 11 Insurance claims- Revenueitems HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells HELP! Income from investments HELP! Complying with the SORP-Investment You canonly alter blue shaded descriptions HELP! Amending headings-blue cells HELP!Amending headings-yellow cells HELP! Bank interest HELP! Other interest HELP!Taxation and VAT-SOFA A4 HELP! Other income HELP! What should be in this section You canonly alter blue shaded descriptions HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets Realised losses on the disposal of intangible assets *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’ HELP! Insurance claims Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st	Workbook properties have been set up 8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text *ine heading A4* *Investment income* Subheadings are more fully described in SORP 4.27 to 4.43 1 PropertyRental Income 2 Dividend Income 3 Bank Interest Receivable 4 Non Bank interest receivable 5Other InvestmentIncome 6 Spare heading- replace with text 7Spareheading- replacewithtext 8 Spare heading- replace with text *ine heading A5* *Other income* Subheadings are more fully described in SORP 4.27 to 4.43 *Gains and Losses* 1 2 3 4 5 Other 6 7Sundry other income 8 Conversion of endowment funds into income 9 10 11 Insurance claims- Revenueitems HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells HELP! Income from investments HELP! Complying with the SORP-Investment You canonly alter blue shaded descriptions HELP! Amending headings-blue cells HELP!Amending headings-yellow cells HELP! Bank interest HELP! Other interest HELP!Taxation and VAT-SOFA A4 HELP! Other income HELP! What should be in this section You canonly alter blue shaded descriptions HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets Realised losses on the disposal of intangible assets *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’ HELP! Insurance claims Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st
			Return to st
			s Return to to
1 PropertyRental Income 2 Dividend Income HELP! Amending headings-blue cells HELP!Amending headings-yellow cells			Goto TB-in
			Goto TB-g
			Goto TB-e
HELP!	3 Bank Interest Receivable 4 Non Bank interest receivable Bank interest Other interest
HELP!			Goto TB-B
	5Other InvestmentIncome		Return to st
6 Spare heading- replace with text HELP!Taxation and VAT-SOFA A4			Return to'H
	7Spareheading- replacewithtext 8 Spare heading- replace with text

		*Other income*
HELP! Other income
			Return to st
HELP! What should be in this section			Return to to

*Gains and Losses*

1 2 3 HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets			Goto TB-g
			Goto TB-e
			Goto TB-B
			Return to st
4 Realised losses on the disposal of intangible assets
5 *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text

Other
6 7Sundry other income *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells

8 Conversion of endowment funds into income 9 10 For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’
11 Insurance claims- Revenueitems HELP! Insurance claims

TB 419 01/30/2025

DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Workbook properties have been set up

Gross income of the charity for year ended 31 March 2024 excluding items in section D

*ine heading D1* *Net revaluation gains/losses on assets inclu* he requirements are more fully described in SORP 4.39 to 4.41 and Module 10 HELP! Revaluation of fixed assets Return to'H Return to st Return to to	*ine heading D1* *Net revaluation gains/losses on assets inclu* he requirements are more fully described in SORP 4.39 to 4.41 and Module 10 HELP! Revaluation of fixed assets Return to'H Return to st Return to to
HELP! Revaluation of fixed assets
	Return to st
he requirements are more fully described in SORP 4.39 to 4.41 and Module 10
	Return to to
Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure	Goto TB-in
	Goto TB-g

*ine heading D2* *Net gains/Losses on Investment ass*	Goto TB-e
	Goto TB-B
HELP! Changing the headings and descriptions in this section	Return to st
HELP! Realised and unrealised gains on investment assets

A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41

HELP!	Amending headings-yellow cells	Listed investments
		Investment properties
		Other Unlisted Investments
		Investments in subsidiaries
B) Unrealised gains on revaluation or write down are transferred to the cost of the relev
		Listed investments - Unrealised
		Social investments - Unrealised
		Other Unlisted Investments - Unrealised
		Investment properties - Unrealised
		Investments in subsidiaries - Unrealised
		Write down under SORP 10.51 - Social Investm
		Write down under SORP 10.50 - Group undert
		Write down under SORP 10.50 - Other Unliste

Do NOT enter REALISED gains or losses on Programme related investments - they should b Mixed Motive investments should be included here

*ine heading D3* *Net actuarial gains on defined pension*	b Return to'H
HELP! Net actuarial gains on defined pension benefit schemes
	Return to st
he requirements are more fully described in SORP 4.39 to 4.416
	Return to to
Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure	Goto TB-in
	Goto TB-g

*ine heading D3 (a)* *Extraordinary items*	Goto TB-e
HELP! Extraordinary items	Goto TB-B
he requirements are more fully described in SORP 4.16 to 4.18	Return to st

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 420 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

he requirements are more fully described in SORP 4.16 to 4.18

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure	Enter Costs of fundamental reorganisation or restructuring as an aggregate figure	Enter Costs of fundamental reorganisation or restructuring as an aggregate figure	Enter Costs of fundamental reorganisation or restructuring as an aggregate figure	Return to'H


		Allocating costs-how do entries appear in the accounts?
				Return to st
				Return to to
				Goto TB-in
				Goto TB-g
				Goto TB-e
HELP! Amending headings-blue cells			Agent's costs for fundraising	Goto TB-B
			Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs	Return to st
HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure			Costs of nonprimary purpose trading Investment management costs Movement in stock for non primary purpose trading
HELP!



HELP!	Defined benefit schemes Defined contribution schemes
HELP!

THIS ROW -Group consolidated accounts only

ine heading B2 Expenditure on charitable activities Return to 'H Return to st Expenditure on charitable activities HELP! What the SORP requires in this sectionReturn to to

TB 421 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Goto TB-in
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes	Gross wages and salaries - charitable activitie Employers' NI - Charitable activities
		~~s~~ Goto TB-g
HELP!	Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable Goto TB-e Goto TB-B
HELP!
	TemporaryStaff - Charitable Activities	Return to st
	Travel and Subsistence - Charitable Activities

THIS ROW -Group consolidated accounts only
HELP! Amending headings-blue cells

Expenditure on charitable activities - Grant making

*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure	*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure	Grants made to individuals Grants made to organisations	Return to'H
			Return to st
		Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivi Employers' NI -grantmakingactivities	Return to to
			Goto TB-in
			Goto TB-g
			~~t~~ Goto TB-e
			Goto TB-B
HELP!	Defined benefit schemes Defined contribution schemes	Defined benefitpension costs -grantmakingac Return to st
HELP!		Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4

HELP!	Amending headings-blue cells

The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them

Primary purpose and ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement HELP! Entering stock movement		Return to'H
HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement	Cost of goods for primary purpose trading Cost of goods for primary purpose trading Cost of goods for primary purpose trading Movement in stock for goods made by beneficiaries
		Return to st
		Return to to
		Goto TB-in
		Goto TB-g
	Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries
		Goto TB-e
		Goto TB-B
		Return to st
HELP! Entering stock movement	Movement in stock for ancillary trading

TB 422 01/30/2025

Workbook properties have been set up Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 *ine heading B3* *Governance costs* Independent Examiner's fees Auditor's fees Trustees' remuneration NIC on Trustees' remuneration Trustees Defined benefitpension costs Trustees Defined contributionpension costs Trustees' expenses THIS ROW - For Northern Ireland only ReportingAccountant fees Trustees' indemnityinsurance Benefitspaid to trustees Sparegovernance costs 1 Spare governance costs 2 Spare governance costs 3 *ine heading B3* *Other expenditure unrelated to fundraising* *Other expenditure unrelated to fundraising or to charitable activities* *Warning !! If expenditure in this category exceeds specified limits (either percentage of incomeo* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q* THIS ROW -Group accounts only Non charitable expenditure of tradingsubsidiar Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments Marketing and advertising of primary purpose trading HELP!Amending headings-yellow cells HELP! Defined benefit schemes HELP! Defined contribution schemes *Governance costs- this category will be taken directly to the SOFA,* *without any activity analysis* *Note - in order to arrive at the correct disclosures, all governance costs must be includ* *allocation, they must be extracted from there and inserted here, as there wil be no furt~~h~~ HELP!* Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to a	Workbook properties have been set up Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 *ine heading B3* *Governance costs* Independent Examiner's fees Auditor's fees Trustees' remuneration NIC on Trustees' remuneration Trustees Defined benefitpension costs Trustees Defined contributionpension costs Trustees' expenses THIS ROW - For Northern Ireland only ReportingAccountant fees Trustees' indemnityinsurance Benefitspaid to trustees Sparegovernance costs 1 Spare governance costs 2 Spare governance costs 3 *ine heading B3* *Other expenditure unrelated to fundraising* *Other expenditure unrelated to fundraising or to charitable activities* *Warning !! If expenditure in this category exceeds specified limits (either percentage of incomeo* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q* THIS ROW -Group accounts only Non charitable expenditure of tradingsubsidiar Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments Marketing and advertising of primary purpose trading HELP!Amending headings-yellow cells HELP! Defined benefit schemes HELP! Defined contribution schemes *Governance costs- this category will be taken directly to the SOFA,* *without any activity analysis* *Note - in order to arrive at the correct disclosures, all governance costs must be includ* *allocation, they must be extracted from there and inserted here, as there wil be no furt~~h~~ HELP!* Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to a	Workbook properties have been set up Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 *ine heading B3* *Governance costs* Independent Examiner's fees Auditor's fees Trustees' remuneration NIC on Trustees' remuneration Trustees Defined benefitpension costs Trustees Defined contributionpension costs Trustees' expenses THIS ROW - For Northern Ireland only ReportingAccountant fees Trustees' indemnityinsurance Benefitspaid to trustees Sparegovernance costs 1 Spare governance costs 2 Spare governance costs 3 *ine heading B3* *Other expenditure unrelated to fundraising* *Other expenditure unrelated to fundraising or to charitable activities* *Warning !! If expenditure in this category exceeds specified limits (either percentage of incomeo* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q* THIS ROW -Group accounts only Non charitable expenditure of tradingsubsidiar Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments Marketing and advertising of primary purpose trading HELP!Amending headings-yellow cells HELP! Defined benefit schemes HELP! Defined contribution schemes *Governance costs- this category will be taken directly to the SOFA,* *without any activity analysis* *Note - in order to arrive at the correct disclosures, all governance costs must be includ* *allocation, they must be extracted from there and inserted here, as there wil be no furt~~h~~ HELP!* Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to a	Workbook properties have been set up Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 *ine heading B3* *Governance costs* Independent Examiner's fees Auditor's fees Trustees' remuneration NIC on Trustees' remuneration Trustees Defined benefitpension costs Trustees Defined contributionpension costs Trustees' expenses THIS ROW - For Northern Ireland only ReportingAccountant fees Trustees' indemnityinsurance Benefitspaid to trustees Sparegovernance costs 1 Spare governance costs 2 Spare governance costs 3 *ine heading B3* *Other expenditure unrelated to fundraising* *Other expenditure unrelated to fundraising or to charitable activities* *Warning !! If expenditure in this category exceeds specified limits (either percentage of incomeo* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q* THIS ROW -Group accounts only Non charitable expenditure of tradingsubsidiar Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments Marketing and advertising of primary purpose trading HELP!Amending headings-yellow cells HELP! Defined benefit schemes HELP! Defined contribution schemes *Governance costs- this category will be taken directly to the SOFA,* *without any activity analysis* *Note - in order to arrive at the correct disclosures, all governance costs must be includ* *allocation, they must be extracted from there and inserted here, as there wil be no furt~~h~~ HELP!* Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to'H Return to st Return to to Goto TB-in Goto TB-g Goto TB-e Goto TB-B Return to st Return to a
			~~h~~ Goto TB-e
HELP! Amending headings-yellow cells HELP! Matching income and expenditure		Independent Examiner's fees	Goto TB-B
		Auditor's fees	Return to st
		Trustees' remuneration NIC on Trustees' remuneration	Return to'H
HELP!	Defined benefit schemes Defined contribution schemes	Trustees Defined benefitpension costs Trustees Defined contributionpension costs
HELP!
THIS ROW - For Northern Ireland only		Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP! Amending headings-blue cells		Sparegovernance costs 1
		Spare governance costs 2 Spare governance costs 3

			Return to st
			Return to to
*Warning !! If expenditure in this category exceeds specified limits (either percentage of income* *tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may*			o Goto TB-in
			q Goto TB-g
THIS ROW -Group accounts only		Non charitable expenditure of tradingsubsidiar Goto TB-e
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Fines andpenalties Spare heading- other 1	Goto TB-B
			Return to st
		Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5	Return to a

HELP! Ex Gratia payments		ExGratia payments

Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation

Return to 'H Return to st Return to to Goto TB - in

TB 423 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Goto TB-g
Employee costs not included in direct costs
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes		Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteers' expenses Child Care for volunteers Goto TB-e Goto TB-B Return to st Return to'H Return to st	Goto TB-e
			Goto TB-B
HELP!			Return to st
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells	Training and welfare - staff
		Payroll fees and charges Travel and subsistence - staff
		Redundancy payments Compensationpayments
		Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors
Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Volunteers' expenses Child Care for volunteers
			Return to st
		Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2	Return to to
			Goto TB-in
			Goto TB-g
			Goto TB-e
			Goto TB-B
			Return to st
Premises Expenses			Return to'H
This row is for operating leases only		Rent payable under operating leases
			Return to st
This row is for NON operating leases		Licence fees payable
			Return to to
HELP!	Amending headings-blue cells Matching income and expenditure	Service charges payable Rates and water charges
HELP!			Goto TB-in
	These are NOT operating leases	Room Hire	Goto TB-g
HELP	!Amending headings-yellow cells	Light heat and power	Goto TB-e

TB 424 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Goto TB-B
	Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance
		Return to st
		Return to'H
Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure	Telephone, fax and internet Postage
		Return to st
	Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance	Return to to
		Goto TB-in
		Goto TB-g
		Goto TB-e
		Goto TB-B
		Return to st


Professional fees paid to the Auditor or Independent Examiner in addition to audit and Assurance -Non audit or examination Feespaid to the examiner's firm Tax advisoryfees Other financial services Professional fees paid to advisors other than the auditor or examiner Tax advice HELP!Amending headings-yellow cells HELP! Amending headings-blue cells Accountancy fees other than examination or audit fees HELP! Matching income and expenditure Return to'H Return to st Return to to Goto TB-in Goto TB-g
HELP!Amending headings-yellow cells	Assurance -Non audit or examination
		Return to st
	Feespaid to the examiner's firm Tax advisoryfees Other financial services
		Return to to
		Goto TB-in
Professional fees paid to advisors other than the auditor or examiner
HELP! Amending headings-blue cells HELP! Matching income and expenditure	Tax advice Accountancy fees other than examination or audit fees
		Goto TB-g
	Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1)	Goto TB-e
		Goto TB-B
		Return to st

Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and
HELP!Amending headings-yellow cells		Assurance -Non audit or examination	Return to'H
		Feespaid to the examiner's firm	Return to st
		Tax advisoryfees	Return to to
		Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP!	Amending headings-blue cells	Accountancy fees other than examination or audit fees	Goto TB-in
HELP!	Matching income and expenditure	Tax advice	Goto TB-g
		Legal fees	Goto TB-e

		Consultancy fees	Goto TB-B

		Management fees	Return to st
		Other legal and professional
		Legal and professional spare (1)

TB 425 01/30/2025

Workbook properties have been set up

Workbook properties have been	set up
	Legal and professional spare (2)
Financial costs
HELP! How to enter bank charges	Bank charges	Return to'H
HELP! Amending headings-blue cells	Bank charges	Return to st
	Hire Purchase interest	Return to to
HELP!How to enter interest in these	Loan interest	Goto TB-in
rows	Bank interest payable	Goto TB-g
Depreciation and amortisation
HELP! How to enter depn and amortisation	Intangible Fixed Assets - Amortisation Heritage Assets - Depreciation
	Land and Buildings - Depreciation
The headings in this section can be altered in the Balance Sheet section of the TB	Plant & Machinery - Depreciation
	Motor Vehicles - Depreciation
*This row is not included in the TB*		Goto TB-e
*totals, as the individual rows above are* *included in the totals*	Depreciation & Amortisation in total for the	Goto TB-B
		Return to st
Charitable provisions and funding commitments- See SORP 7.39
HELP! Provisions, commitments etc	Provisions and commitments made in the year
HELP!Amending headings-yellow cells	Amounts charged against the provisions and commitments in the year	If you intend the Balance enter here a
	Reversals of unused amounts in the year	and vice ver

Taxation - most of this section may not apply to many charities - this	Taxation - most of this section may not apply to many charities - this	Taxation - most of this section may not apply to many charities - this	cate Return to'H
Do not	amend headings in this section as they are used for disclosures		Return to st
			Return to to
HELP! Amending headings-yellow cells		Corporation tax	Goto TB-in
HELP!	Corporation tax	Corporation tax -prioryear adjustments	Goto TB-g
HELP!	Deferred Tax	Deferred tax	Goto TB-e
HELP!	Income tax	Inome taxpayable	Goto TB-B
HELP!	VAT flat rate	Loss on VAT flat rate scheme	Return to st
Retained (surplus)/deficit			Analyse pri
*Balance Sheet of the Charity*
HELP!	Altering fixed asset headings
Intangible Fixed Assets		Cost - b/fwd	Return to'H
		Cost - additions	Return to st
		Cost - disposals	Return to to
		Amortisation - b/fwd	Goto TB-in
		Amortisation - provided in year	Goto TB-g
		Amortisation - disposals	Goto TB-e

TB 426 01/30/2025

Workbook properties have been set up	Goto TB-B

HELP! Altering fixed asset headings	Return to st
Heritage Assets Cost - b/fwd	Return to'H
Cost - additions
Revaluation in year HELP! Allocating revaluation from other assets?
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
HELP! Altering fixed asset headings
Land and Buildings Cost - b/fwd
Cost - additions
Revaluation in year HELP! Allocating revaluation to other assets
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
HELP! Altering fixed asset headings
Plant & Machinery Cost - b/fwd
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals
HELP! Altering fixed asset headings
Motor Vehicles Cost - b/fwd
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals Listed investments B/fwd Additions Unrealised gains (-)/ losses Disposals Investment properties B/fwd Additions Unrealised gains (-)/ losses Disposals If module 22 applies all pooled investments should be included here and analysed in notes
	Return to st
HELP! Altering fixed asset headings	Return to to
Other Unlisted Investments B/fwd	Goto TB-in
Additions Unrealised gains (-)/ losses Write down under SORP 10.51 - non group as Write down under SORP 10.51 - group underta Disposals HELP! Altering fixed asset headings Goto TB-g Goto TB-e Goto TB-B Return to st	Goto TB-g
	Goto TB-e
	a Return to st

HELP! Altering fixed asset headings

TB 427 01/30/2025

Workbook properties have been set up	Return to'H
Investments in subsidiaries B/fwd
	Return to st
	Return to to
	l Goto TB-in
	Goto TB-g
	Goto TB-e
	Goto TB-B
	Return to st

Defined Benefit schemes - assets & liabilities

Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba

Defined contribution schemes - assets & liabilities

TB 428 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabili

Creditors greater than 1yr Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or pReturn to 'H Deferred Income - Unrestricted & designated fuReturn to st Deferred Income - Restricted funds Return to to Deferred Income - Endowment funds Goto TB - in DO NOT USE - For future requirements Goto TB - g Trade creditors Goto TB - e Accruals Goto TB - B Due to group undertakings Return to st Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors Charitable provisions and funding com Opening balances

*Funds of the charity*	Return to'H
Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12 Share Capital *Called up share capital* B/fwd Shares issued Shares redeemed *Share premium* B/fwd On shares issued Expenses of issue Unrestricted and designated funds *Unrestricted funds - Revenue* Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit *Designated Revenue Funds* Bt fwd from prior period Transfers in - credit - out debit *Designated Fixed Asset Funds* Bt fwd from prior period Transfers in - credit - out debit *Unrestricted Revaluation Reserve* Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year	Return to st
	Return to to
	Analyse pri
	Goto TB-g
	Goto TB-e
	Goto TB-B
	Return to st
	Goto TB-in

TB 429 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
		Return to'H
Restricted funds		Return to st
*Restricted Revenue Funds*	Bt fwd from prior period	Return to to
	Transfers in - credit - out debit	Goto TB-in
	(Surplus)/Deficit	Goto TB-g
		Goto TB-e
*Restricted Fixed Asset Funds*	Bt fwd from prior period	Goto TB-B
	Transfers in - credit - out debit	Return to st
*Restricted Revaluation Reserve*	Bt fwd from prior period
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year
Pension reserve - unrestricted	Bt fwd from prior period
	Debits charged to funds
	Credits - credited to funds
Totals (all should be zero)		Return to st
After entering the trial balance,check it balances by clicking the VT '123'
If you have correctly entered the	Trial Balance, click the link below, to tak
Return to'Home-step summary'
Return to step 23 to confirm that you have completed the Trial Balance entry
Return to top of TB
Goto TB-income
Goto TB-gains
Goto TB-expenses
Goto TB-Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry

TB 430 01/30/2025

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Overall HELP file see - HELP! How do you approach entering the TB?

All entries in all columns require debits to be entered as positive and credits to be entered wi

You should only enter data in blue shaded cells, whether these are numbers or text. All yellow disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity *SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 *SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shadeddescriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells Home-step s tep 23 to con op of TB ncome gains expenses Balance shee tep 23 (TB in 25 ata still to a the entries the entries the entries the entries the entries the entries the entries the entries the entries Home-step s tep 23 to con op of TB ncome gains expenses Balance shee tep 23 (TB in 25		Home-step s
		tep 23 to con
HELP! ACTIVITY BASED ACCOUNTS	*Donations & Legacies* HELP! NON ACTIVITY BASED ACCOUNTS HELP! FURTHER ANALYSIS OF SUBHEADIN op of TB ncome gains expenses Balance shee

HELP! CHANGING TB SUBHEADINGS

	*Donations & Legacies*
		tep 23 (TB in
HELP! INCOME RECOGNITION RULES

	You canonly alter blue shaded
HELP !
HELP!
HELP!
HELP!


HELP!
HELP!


	*Income from charitable activi*
		tep 23 to con
		*ading* iptions op of TB ncome gains expenses Balance shee
	*Primary purpose and ancillary tr*
HELP! Primary purpose and ancillary trading
	You can alter any of these descr
1 Sale of goods and services in accordance with the charity's objects tep 23 (TB in
2 Residentialcarefees HELP! Amending headings-blue cells		alleries 25
3 Admission fees- Exhibitions and g

TB 431 01/30/2025

Workbook properties have been set up 4 Ticket Sales 5 Commission Received - charitable activities 6 7 8 9 Letting of property for charitablepurposes 10 Management fees and charges received 11 12 Spare heading- replace with text 13 Spare heading- replace with text Ancillary trading in support of charitable objects Ancillary trading in support of primary purpose trading Sales of goods and services made or provided by beneficiaries Membership subscriptions in return for services HELP!Taxation and VAT-SOFA A2a Home-step s tep 23 to con op of TB ncome gains expenses Balance shee	Workbook properties have been set up 4 Ticket Sales 5 Commission Received - charitable activities 6 7 8 9 Letting of property for charitablepurposes 10 Management fees and charges received 11 12 Spare heading- replace with text 13 Spare heading- replace with text Ancillary trading in support of charitable objects Ancillary trading in support of primary purpose trading Sales of goods and services made or provided by beneficiaries Membership subscriptions in return for services HELP!Taxation and VAT-SOFA A2a Home-step s tep 23 to con op of TB ncome gains expenses Balance shee	Workbook properties have been set up 4 Ticket Sales 5 Commission Received - charitable activities 6 7 8 9 Letting of property for charitablepurposes 10 Management fees and charges received 11 12 Spare heading- replace with text 13 Spare heading- replace with text Ancillary trading in support of charitable objects Ancillary trading in support of primary purpose trading Sales of goods and services made or provided by beneficiaries Membership subscriptions in return for services HELP!Taxation and VAT-SOFA A2a Home-step s tep 23 to con op of TB ncome gains expenses Balance shee
13 Spare heading- replace with text HELP!Taxation and VAT-SOFA A2a
		tep 23 (TB in
*ine he*	*ading A2 (b)* *Charitable income from funders*

ine heading A2 (b)

HELP! - Income from funders - Subheadings

HELP!	HELP!	Amending headings-yellow cells	You canonly alter blue shaded descriptions	You canonly alter blue shaded descriptions	You canonly alter blue shaded descriptions	You canonly alter blue shaded descriptions
HELP!	Charitable income from funders		1	Contractual payments from public bodies to fund charitable activities		the entries
			2	Performance related grants from public bodies to fund charitable activities		the entries
			3	Contractual payments from non public bodies to fund charitable activities		the entries
			4	Performance related grants from non public bodies to fund charitable activities		the entries
HELP!	Amending headings-blue cells		5	Spare heading- to be analysed - replace with text		the entries
			6	Spare heading 1 broad heading with no		25
				analysis- replace with text
			7	Spare heading 2- broad heading with no
HELP!		Taxation and VAT-SOFA A2b		analysis -replace with text
*ine heading A3*				*Income from other, non charitable, tradi*
HELP!		Income from other trading activities			Home-step s
Subheadings are more fully described in			SORP 4.27 to 4.43		tep 23 to con
				You can alter any of these descr~~iptions, exc~~ op of TB
HELP!		Fundraising trading	1	Trading activities to raise funds for the charity	ncome
HELP!		Fundraising events	2	Income from fundraising events	gains
HELP!		Non primary purpose trading	3	Income from fundraisingevents	expenses
HELP!		Non charitable trading	4	Non-charitabletrading activities	Balance shee
HELP!	Non charitable commission		5	Commission received - non charitable activities	tep 23 (TB in
HELP!	Sale of donated goods		6	Incomefromthe sale ofdonated goods
HELP!	Trading by subsidiaries		7	Non-charitable trading activities of subsidiary entities

TB 432 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		8	Membership subscriptions and sponsorships
HELP! Membership subscriptions-for			as, a payment for goods or services
goods	and services-not as donations
		9	Income from letting and licensing of property
HELP!Income from letting and licensing			for non charitable purposes
HELP!	Sponsorship for benefits	10	Sponsorships and social lotteries which cannot be considered pure donations
HELP!	Salaries recharged to other organis	11	Salaries recharged to other organisations
HELP!	Sale of bought in goods	12	Sale of bought in goods
HELP!	Amending headings-blue cells	13	Spare heading- replace with text
*ine heading A4*			*Investment income*
HELP!	Income from investments		HELP! Complying with the SORP-Investment Home-step s
				tep 23 to con
Subheadings are more fully described in SORP 4.27 to 4.43
		You canonly alter blue shaded descriptions op of TB
HELP!	Amending headings-blue cells	1	PropertyRental Income	ncome
HELP!Amending headings-yellow cells		2	Dividend Income	gains
HELP!	Bank interest	3	Bank Interest Receivable	expenses
HELP!	Other interest	4	Non Bank interest receivable	Balance shee
		5	Other InvestmentIncome	tep 23 (TB in
HELP!Taxation and VAT-SOFA A4		6	Spare heading- replace with text
		7	Spareheading- replacewithtext
		8	Spare heading- replace with text
*ine heading A5*			*Other income*
HELP!	Other income			Home-step s
Subheadings are more fully described in SORP 4.27 to 4.43				tep 23 to con
HELP!	What should be in this section			op of TB
*Gains*	*and Losses*	You canonly alter blue shaded descriptions
				ncome
HELP!	Gains/losses on fixed assets	1	Realised losses on disposals of tangible fixed assets held for the charity’s own u~~se~~ gains
HELP!	Gains/losses on social investments	2	Realised losses on disposals of social investments which areprogramme~~related~~	expenses
HELP!	Gains/losses on heritage assets	3	Realised losses on disposals of heritage assets	Balance shee
		4	Realised losses on the disposal of intangible
			assets
*ONLY*	*use this spare row to enter*	5	Spare heading for realised gains and losses-
*gains and losses ONLY*			replace with text
Other
		6	Royalties from the exploitation of intellectual
*HELP!*Amending headings-yellow cells			property rights	tep 23 (TB in
HELP!	Amending headings-blue cells	7	Sundry other income
		8	Conversion of endowment funds into income
For further help for these three rows, see SORP module 20		9	Capital funds released to income funds from expendable endowment
		10	Release of funds to income from the
			‘unapplied total return fund’
HELP!	Insurance claims	11	Insurance claims- Revenueitems

TB 433 01/30/2025

Workbook properties have been set up

DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D

ine heading D1 Net revaluation gains/losses on assets inclu HELP! Revaluation of fixed assets Home - step s he requirements are more fully described in SORP 4.39 to 4.41 and Module 10 tep 23 to con op of TB Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, ncome but excluding investment assets ,as an aggregate figure gains ine heading D2 Net gains/Losses on Investment ass expenses Balance shee HELP! Changing the headings and descriptions in this section tep 23 (TB in HELP! Realised and unrealised gains on investment assets

A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41

HELP! Amending headings - yellow cells Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries

B) Unrealised gains on revaluation or write down are transferred to the cost of the relev

Do NOT enter REALISED gains or losses on Programme related investments - they should b Mixed Motive investments should be included here

ine heading D3 Net actuarial gains on defined pension b HELP! Net actuarial gains on defined pension benefit schemes Home - step s he requirements are more fully described in SORP 4.39 to 4.416 tep 23 to con op of TB

ncome Enter Net actuarial gains on defined pension benefit schemes as an aggreg ~~ate figure~~ gains ine heading D3 (a) Extraordinary items expenses HELP! Extraordinary items Balance shee he requirements are more fully described in SORP 4.16 to 4.18 tep 23 (TB in

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 434 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

he requirements are more fully described in SORP 4.16 to 4.18


		Allocating costs-how do entries appear in the accounts?
				tep 23 to con
				op of TB ncome gains expenses Balance shee

HELP! Amending headings-blue cells			Agent's costs for fundraising
			Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs	tep 23 (TB in
HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure
HELP!



HELP!	Defined benefit schemes Defined contribution schemes
HELP!

THIS ROW -Group consolidated accounts only

ine heading B2 Expenditure on charitable activities Home - step s tep 23 to con Expenditure on charitable activities HELP! What the SORP requires in this sectionop of TB

TB 435 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes
HELP!
HELP!
		TemporaryStaff - Charitable Activi	ties tep 23 (TB in


THIS ROW -Group consolidated accounts only
HELP! Amending headings-blue cells		Donations Paid
		Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event
xpenditure on charitable activities - Grant making
*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure		Grants made to individuals Grants made to organisations
			tep 23 to con
		Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantm~~aking activit~~ Employers' NI -grantmakingactivit~~ies~~ op of TB ncome gains expenses Balance shee
HELP!	Defined benefit schemes Defined contribution schemes	Defined benefitpension costs -gra	ntmaking ac tep 23 (TB in
HELP!		Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4

HELP!	Amending headings-blue cells

Expenditure on charitable activities - Grant making

The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them

Primary purpose and ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement HELP! Entering stock movement	Primary purpose and ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement HELP! Entering stock movement		trading Home-step s
	HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement
			trading tep 23 to con

	HELP! Entering stock movement

TB 436 01/30/2025

Workbook properties have been set up

Marketing and advertising of primary purpose trading HELP! Amending headings - yellow cells Gross wages and salaries - charitable trading a Employers' NI - charitable trading activities HELP! Defined benefit schemes Defined benefit pension costs - charitable tradi HELP! Defined contribution schemes Defined contribution pension costs - charitabl Temporary Staff - charitable trading activities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4

ine heading B3

Governance costs Home - step s tep 23 to con ~~FA,~~ op of TB ncome

Governance costs- this category will be taken directly to the SO FA, without any activity analysis

Note - in order to arrive at the correct disclosures, all governance costs must be includ gains allocation, they must be extracted from there and inserted here, as there wil ~~be no furth~~

			expenses Balance shee
HELP! Amending headings-yellow cells HELP! Matching income and expenditure		Independent Examiner's fees
		Auditor's fees	tep 23 (TB in
		Trustees' remuneration NIC on Trustees' remuneration
HELP!	Defined benefit schemes Defined contribution schemes
HELP!
THIS ROW - For Northern Ireland only

HELP! Amending headings-blue cells

*ine heading B3* *Other expenditure unrelated to f* *Other expenditure unrelated to fundraising or to charitable activities* *Warning !! If expenditure in this category exceeds specified limits (either percentage* *tax purposes - so be very careful to be accurate in allocating expenses to this area.* THIS ROW -Group accounts only Non charitable expenditure of tradi Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments HELP! Amending headings-blue cells HELP! Matching income and expenditure	*ine heading B3* *Other expenditure unrelated to f* *Other expenditure unrelated to fundraising or to charitable activities* *Warning !! If expenditure in this category exceeds specified limits (either percentage* *tax purposes - so be very careful to be accurate in allocating expenses to this area.* THIS ROW -Group accounts only Non charitable expenditure of tradi Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments HELP! Amending headings-blue cells HELP! Matching income and expenditure	*ine heading B3* *Other expenditure unrelated to f* *Other expenditure unrelated to fundraising or to charitable activities* *Warning !! If expenditure in this category exceeds specified limits (either percentage* *tax purposes - so be very careful to be accurate in allocating expenses to this area.* THIS ROW -Group accounts only Non charitable expenditure of tradi Fines andpenalties Spare heading- other 1 Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5 HELP! Ex Gratia payments ExGratia payments HELP! Amending headings-blue cells HELP! Matching income and expenditure	*undraising* Home-step s
			tep 23 to con
			*of income o* *HMRC may q* ng subsidiar op of TB ncome gains expenses Balance shee
	*Warning !! If expenditure in this category exceeds specified limits (either percentage* *tax purposes - so be very careful to be accurate in allocating expenses to this area.*
	THIS ROW -Group accounts only	Non charitable expenditure of tradi
	HELP! Amending headings-blue cells HELP! Matching income and expenditure	Fines andpenalties Spare heading- other 1
			tep 23 (TB in
		Spare heading- other 2 Spareheading-other3 Spare heading- other 4 Spare heading- other 5	nalysis of oth

	HELP! Ex Gratia payments	ExGratia payments

*Other items of expenditure which will require allocation to activit* *Non specific support costs requiring allocation*			*ies* Home-step s
			tep 23 to con
			op of TB ncome

*Other items of expenditure which will require allocation to activities*	*Other items of expenditure which will require allocation to activities*	Home-step s
		tep 23 to con
*Non specific support costs requiring allocation*		op of TB
		ncome

TB 437 01/30/2025

Workbook properties have been set up

Employee costs not included in direct costs	Employee costs not included in direct costs	Employee costs not included in direct costs	~~organisatio~~ s gains expenses Balance shee
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes
HELP!			charged em tep 23 (TB in
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells	Training and welfare - staff
		Payroll fees and charges Travel and subsistence - staff
		Redundancy payments Compensationpayments
		Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors
Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure		Volunteers' expenses Child Care for volunteers
			tep 23 to con
		Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2 op of TB ncome gains expenses Balance shee tep 23 (TB in
			tep 23 (TB in
Premises Expenses
This row is for operating leases only
			tep 23 to con
This row is for NON operating leases		Licence fees payable
			op of TB ncome gains expenses
HELP!	Amending headings-blue cells Matching income and expenditure	Service charges payable Rates and water charges
HELP!
	These are NOT operating leases	Room Hire
HELP	!Amending headings-yellow cells	Light heat and power

TB 438 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Balance shee

Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure	Telephone, fax and internet Postage
		tep 23 to con
	Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance	op of TB ncome gains expenses Balance shee
		tep 23 (TB in

Professional fees paid to the Auditor or Independent Examiner in addition to audit and

HELP!Amending headings-yellow cells	Assurance -Non audit or examinati	Home-step s
		~~on~~ tep 23 to con
	Feespaid to the examiner's firm Tax advisoryfees Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP! Amending headings-blue cells HELP! Matching income and expenditure
	Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1)
		tep 23 (TB in

TB 439 01/30/2025

Workbook properties have been set up

Legal and professional spare (2)

Financial costs

	Bank charges Bank charges Hire Purchase interest Loan interest Bank interest payable	Home-step s
		tep 23 to con

HELP! How to enter bank charges HELP! Amending headings - blue cells

HELP ! How to enter interest in these rows

Depreciation and amortisation

HELP! How to enter depn and amortisation

The headings in this section can be altered in the Balance Sheet section of the TB

This row is not included in the TB totals, as the individual rows above are included in the totals


*This row is not included in the TB*		expenses
*totals, as the individual rows above are* *included in the totals*	Depreciation & Amortisation in total for the Balance shee
		tep 23 (TB in
Charitable provisions and funding commitments- See SORP 7.39
HELP! Provisions, commitments etc	Provisions and commitments made in the year
HELP!Amending headings-yellow cells	Amounts charged against the provisions and commitments in the year	d a credit in e sheet, as a debit,
	Reversals of unused amounts in the year	rsa


*This row is not included in the TB* *totals, as the individual rows above are* *included in the totals*		Depreciation & Amortisation in total for the expenses Balance shee tep 23 (TB in
			tep 23 (TB in
Charitable provisions and funding commitments- See SORP 7.39 Provisions and commitments made in the year Reversals of unused amounts in the year HELP! Provisions, commitments etc HELP!Amending headings-yellow cells Amounts charged against the provisions and commitments in the year d a credit in e sheet, as a debit, rsa
	Reversals of unused amounts in the year
Taxation - most of this section may not apply to many charities Do not amend headings in this section as they are used for disclosures			- this cate Home-step s
			tep 23 to con
			~~ments~~ op of TB ncome gains expenses Balance shee
HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate		Corporation tax Corporation tax -prioryear adjust Deferred tax Inome taxpayable Loss on VAT flat rate scheme
HELP! HELP!
HELP!			tep 23 (TB in
Retained (surplus)/deficit			or surplus by
			Home-step s


*Balance Sheet of the Charity*

HELP! Altering fixed asset headings

Intangible Fixed Assets		Cost - b/fwd
		Cost - additions Cost - disposals Amortisation - b/fwd Amortisation - provided in year Amortisation - disposals	tep 23 to con
			op of TB ncome gains expenses

TB 440 01/30/2025

Workbook properties have been set up	Balance shee

HELP! Altering fixed asset headings	tep 23 (TB in
Heritage Assets Cost - b/fwd	Home-step s
Cost - additions
Revaluation in year HELP! Allocating revaluation from other assets?
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
HELP! Altering fixed asset headings
Land and Buildings Cost - b/fwd
Cost - additions
Revaluation in year HELP! Allocating revaluation to other assets
Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals
HELP! Altering fixed asset headings
Plant & Machinery Cost - b/fwd
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals
HELP! Altering fixed asset headings
Motor Vehicles Cost - b/fwd
Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals Listed investments B/fwd Additions Unrealised gains (-)/ losses Disposals Investment properties B/fwd Additions Unrealised gains (-)/ losses Disposals If module 22 applies all pooled investments should be included here and analysed in notes
	tep 23 to con
HELP! Altering fixed asset headings
Other Unlisted Investments B/fwd

TB 441 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Investments in subsidiaries
	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Disposals
Social investments	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Write down under SORP 10.50
	Disposals
Stocks	Stocks
Debtors - due in less than one year	Trade debtors
	Due from group undertakings
	Prepayments and accrued income
	Other debtors
Debtors - due in more than one year
		Home-step s
Current asset investments	Cash on deposit - less than 3 months notice	tep 23 to con
	Cash on deposit - more than 3 months notice
	Investment properties held for sale	op of TB
	Investments in group undertakings~~held for sal~~ ncome
	Listed investments	gains
	Other investments	expenses
		Balance shee
Bank and cash balances	Bank balances in credit	tep 23 (TB in
	Petty cash and floats
Creditors less than 1yr	Bank overdrafts
	Bank loans
	Accruals for grants payable
	Payment received on account for contracts or p
	Deferred Income - Unrestricted & designated	fu
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	Finance lease and HP contracts
	Trade creditors
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes
	Other creditors

Defined Benefit schemes - assets & liabilities

Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba

Defined contribution schemes - assets & liabilities

TB 442 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabili

Creditors greater than 1yr Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors Charitable provisions and funding comOpening balances Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year Deferred tax B/fwd Charged to the p/l account *Funds of the charity* Home-step s tep 23 to con op of TB ncome gains expenses Balance shee tep 23 (TB in Home-step s	Creditors greater than 1yr Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors Charitable provisions and funding comOpening balances Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year Deferred tax B/fwd Charged to the p/l account *Funds of the charity* Home-step s tep 23 to con op of TB ncome gains expenses Balance shee tep 23 (TB in Home-step s
*Funds of the charity*
Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12 Share Capital *Called up share capital* B/fwd Shares issued Shares redeemed *Share premium* B/fwd On shares issued Expenses of issue Unrestricted and designated funds *Unrestricted funds - Revenue* Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit *Designated Revenue Funds* Bt fwd from prior period Transfers in - credit - out debit *Designated Fixed Asset Funds* Bt fwd from prior period Transfers in - credit - out debit *Unrestricted Revaluation Reserve* Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year tep 23 to con op of TB or surplus by gains expenses Balance shee tep 23 (TB in ncome	tep 23 to con
	op of TB or surplus by
	gains expenses Balance shee
	tep 23 (TB in

TB 443 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
		Home-step s
Restricted funds		tep 23 to con
*Restricted Revenue Funds*	Bt fwd from prior period	op of TB
	Transfers in - credit - out debit	ncome
	(Surplus)/Deficit	gains
		expenses
*Restricted Fixed Asset Funds*	Bt fwd from prior period	Balance shee
	Transfers in - credit - out debit	tep 23 (TB in
*Restricted Revaluation Reserve*	Bt fwd from prior period
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year
Pension reserve - unrestricted	Bt fwd from prior period
	Debits charged to funds
	Credits - credited to funds
Totals (all should be zero)		tep 23 (TB in
After entering the trial balance,check it balances by clicking the VT '123'
If you have correctly entered the	Trial Balance, click the link below, to	tak
Return to'Home-step summary'
Return to step 23 to confirm that you have completed the Trial Balance entry
Return to top of TB
Goto TB-income
Goto TB-gains
Goto TB-expenses
Goto TB-Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry

TB 444 01/30/2025

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Overall HELP file see - HELP! How do you approach entering the TB?

All entries in all columns require debits to be entered as positive and credits to be entered wi

You should only enter data in blue shaded cells, whether these are numbers or text. All yellow disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity *SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis summary' nfirm that you h et nput) analyse in this made in the T made in the T made in the T made in the T made in the T made in the T made in the T made in the T made in the T	ncome of the charity *SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis summary' nfirm that you h et nput) analyse in this made in the T made in the T made in the T made in the T made in the T made in the T made in the T made in the T made in the T		summary' nfirm that you h

	HELP! ACTIVITY BASED ACCOUNTS

	HELP! CHANGING TB SUBHEADINGS

		*Donations & Legac*

	HELP! INCOME RECOGNITION RULES


*SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells sum nfirm et nput)			*able activities* sum
			nfirm

*SOFA ine heading A2*	*SOFA ine heading A2*		*Income from charitable activities*	sum
				nfirm
Subheadings are more fully described in		SORP 4.27 to 4.43
*ine heading A2 (a)*			*Primary purpose and ancillary trading*
HELP!	Primary purpose and ancillary trading
			You can alter any of these descriptions	et
		1	Sale of goods and services in accordance
			with the charity's objects	nput)
HELP!	Amending headings-blue cells	2	Residentialcarefees
		3	Admission fees- Exhibitions and galleries

summary' nfirm that you h

TB 445 01/30/2025

Workbook properties have been	Workbook properties have been	Workbook properties have been	set up	set up
			4	Ticket Sales
			5	Commission Received - charitable activities
			6	Ancillary trading in support of charitable
				objects
			7	Ancillary trading in support of primary purpose trading	summary'
			8	Sales of goods and services made or provided by beneficiari~~es~~	nfirm that you h
			9	Letting of property for charitable purposes
			10	Management fees and charges received
			11	Membership subscriptions in return for
				services
			12	Spare heading- replace with text
HELP!		Taxation and VAT-SOFA A2a	13	Spare heading- replacewithtext	et
					nput)
*ine heading A2 (b)*			*Charitable income from funders*
HELP!	-Income from funders-Subheadings
HELP!		Amending headings-yellow cells	You canonly alter blue shaded descriptions
HELP!	Charitable income from funders		1	Contractual payments from public bodies to fund charitable activities		made in the T
			2	Performance related grants from public bodies to fund charitable activities		made in the T
			3	Contractual payments from non public bodies to fund charitable activities		made in the T
			4	Performance related grants from non public bodies to fund charitable activities		made in the T
HELP!	Amending headings-blue cells		5	Spare heading- to be analysed - replace with text		made in the T
			6	Spare heading 1 broad heading with no
				analysis- replace with text
			7	Spare heading 2- broad heading with no
HELP!		Taxation and VAT-SOFA A2b		analysis -replace with text
*ine heading A3*				*Income from other, non charitable, tradi*
HELP!		Income from other trading activities			summary'
Subheadings are more fully described in			SORP 4.27 to 4.43		nfirm that you h
				You can alter any of these descriptions, exc
HELP!		Fundraising trading	1	Trading activities to raise funds for the charity
HELP!		Fundraising events	2	Income from fundraising events
HELP!		Non primary purpose trading	3	Income from fundraisingevents
HELP!		Non charitable trading	4	Non-charitabletrading activities	et
HELP!	Non charitable commission		5	Commission received - non charitable activities	nput)
HELP!	Sale of donated goods		6	Incomefromthe sale ofdonated goods
HELP!	Trading by subsidiaries		7	Non-charitable trading activities of subsidiary entities

TB 446 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		8	Membership subscriptions and sponsorships
HELP! Membership subscriptions-for			as, a payment for goods or services
goods	and services-not as donations
		9	Income from letting and licensing of property
HELP!Income from letting and licensing			for non charitable purposes
HELP!	Sponsorship for benefits	10	Sponsorships and social lotteries which cannot be considered pure donations
HELP!	Salaries recharged to other organis	11	Salaries recharged to other organisations
HELP!	Sale of bought in goods	12	Sale of bought in goods
HELP!	Amending headings-blue cells	13	Spare heading- replace with text
*ine heading A4*			*Investment income*
HELP!	Income from investments		HELP! Complying with the SORP-Investment summary'
				nfirm that you h
Subheadings are more fully described in SORP 4.27 to 4.43
		You canonly alter blue shaded descriptions
HELP!	Amending headings-blue cells	1	PropertyRental Income
		2	Dividend Income
HELP!Amending headings-yellow cells
HELP!	Bank interest	3	Bank Interest Receivable
HELP!	Other interest	4	Non Bank interest receivable	et
		5	Other InvestmentIncome	nput)
HELP!Taxation and VAT-SOFA A4		6	Spare heading- replace with text
		7	Spareheading- replacewithtext
		8	Spare heading- replace with text
*ine heading A5*			*Other income*
HELP!	Other income			summary'
Subheadings are more fully described in SORP 4.27 to 4.43				nfirm that you h

Subheadings are more fully described in SORP 4.27 to 4.43 HELP! What should be in this section

*Gains*	*and Losses*	You canonly alter blue shaded descriptions	You canonly alter blue shaded descriptions	You canonly alter blue shaded descriptions
HELP!	Gains/losses on fixed assets	1	Realised losses on disposals of tangible fixed assets held for the charity’s own use
HELP!	Gains/losses on social investments	2	Realised losses on disposals of social investments which areprogramme related
HELP!	Gains/losses on heritage assets	3	Realised losses on disposals of heritage assets	et
		4	Realised losses on the disposal of intangible
			assets
*ONLY*	*use this spare row to enter*	5	Spare heading for realised gains and losses-
*gains and losses ONLY*			replace with text
Other
		6	Royalties from the exploitation of intellectual
*HELP!*Amending headings-yellow cells			property rights	nput)
HELP!	Amending headings-blue cells	7	Sundry other income
		8	Conversion of endowment funds into income
For further help for these three rows, see SORP module 20		9	Capital funds released to income funds from expendable endowment
		10	Release of funds to income from the
			‘unapplied total return fund’
HELP!	Insurance claims	11	Insurance claims- Revenueitems

TB 447 01/30/2025

Workbook properties have been set up

DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D

ine heading D1 Net revaluation gains/losses on assets inclu HELP! Revaluation of fixed assets summary' he requirements are more fully described in SORP 4.39 to 4.41 and Module 10 nfirm that you h

Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure

ine heading D2

Net gains/Losses on Investment ass

et HELP! Changing the headings and descriptions in this section nput) HELP! Realised and unrealised gains on investment assets

A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41

HELP! Amending headings - yellow cells

Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste

B) Unrealised gains on revaluation or write down are transferred to the cost of the relev

Do NOT enter REALISED gains or losses on Programme related investments - they should b Mixed Motive investments should be included here

ine heading D3 Net actuarial gains on defined pension b HELP! Net actuarial gains on defined pension benefit schemes summary' he requirements are more fully described in SORP 4.39 to 4.416 nfirm that you h

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

ine heading D3 (a) Extraordinary items

HELP! Extraordinary items

HELP! Extraordinary items et he requirements are more fully described in SORP 4.16 to 4.18 nput)

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 448 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

he requirements are more fully described in SORP 4.16 to 4.18

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure

Expenditure

' HELP! Allocating costs -how do entries appear in the accounts? summary Costs specifically attributable to activities:- nfirm that you h

Costs specifically attributable to activities:- ine heading B1 Costs of raising funds

Expenditure on raising funds and costs of investment management	Expenditure on raising funds and costs of investment management	Expenditure on raising funds and costs of investment management	Expenditure on raising funds and costs of investment management
HELP!	Amending headings-blue cells		Agent's costs for fundraising	et
			Commissions payable	nput)
			Fundraising publicity & marketing
			Cost of fundraising activities
			Fundraising trading costs
HELP!		Amending headings-yellow cells	Costs of nonprimary purpose trading
HELP!		Entering stock movement	Movement in stock for non primary purpose trading
HELP!	Matching income and expenditure		Investment management costs
			Professional investment advice
			Rent collection costs for non charitablepropert
			Propertyrepairs and maintenance for non char
			Marketing & advertising of fundraising
			Costs of seeking donations,grants and
			legacies
			Cost of operating membership scheme
			Cost of operating social lotteries
			Costs of staging fundraising events
			Costs of charity shop selling goods
			Gross wages and salaries - fundraisingactivitie
			Employers' NI - fundraisingactivities
HELP!	Defined benefit schemes		Defined benefitpension costs - fundraisingact
HELP!	Defined contribution schemes		Defined contributionpension costs - fundraisin
			TemporaryStaff - fundraisingactivities
THIS ROW -Group consolidated accounts only			Costs of operating a trading company
			Subcontracted fundraising
			Spare fundraising costs 1
			Spare fundraising costs 2
			Spare fundraising costs 3

ine heading B2 Expenditure on charitable activities summary' nfirm that you h Expenditure on charitable activities HELP! What the SORP requires in this section

Expenditure on charitable activities

TB 449 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes		Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs-charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event t nput)
HELP!
HELP!
		TemporaryStaff - Cha


THIS ROW -Group consolidated accounts only
HELP! Amending headings-blue cells

Expenditure on charitable activities - Grant making

*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure	*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure	Grants made to individuals Grants made to organisations summary' nfirm that you h
		Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grant~~making activities~~ Defined benefitpension costs-grantmaking ac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 et nput)
HELP!	Defined benefit schemes Defined contribution schemes	Defined benefitpensio
HELP!

HELP!	Amending headings-blue cells

The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them

Primary purpose and ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement HELP! Entering stock movement	Primary purpose and ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement HELP! Entering stock movement		ary purpose trading ary purpose trading summary' nfirm that you h
	HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement

	HELP! Entering stock movement

TB 450 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 Marketing and advertising of primary purpose trading
HELP!Amending headings-yellow cells

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

ine heading B3

Governance costs

summary' nfirm that you h

Governance costs- this category will be taken directly to the SOFA, without any activity analysis

Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth

HELP! Amending headings-yellow cells HELP! Matching income and expenditure	HELP! Amending headings-yellow cells HELP! Matching income and expenditure	Independent Examiner's fees Auditor's fees et nput)
		Auditor's fees
		Trustees' remuneration NIC on Trustees' remuneration Trustees Defined benefitpension costs Trustees Defined contributionpension costs Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance Benefitspaid to trustees Sparegovernance costs 1 Spare governance costs 2 Spare governance costs 3
HELP!	Defined benefit schemes Defined contribution schemes
HELP!
THIS ROW - For Northern Ireland only

HELP! Amending headings-blue cells

ine heading B3 Other expenditure unrelated to fundraising summary' nfirm that you h

*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*
*Warning !! If expenditure in this category exceeds specified limits (either percentage*			*of income o*
*tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q*
THIS ROW -Group accounts only		Non charitable expenditure of tradingsubsidiar
HELP!	Amending headings-blue cells	Fines andpenalties	et
HELP!	Matching income and expenditure	Spare heading- other1	nput)
		Spare heading- other2	her expenditure
		Spareheading-other3
		Spare heading- other 4
		Spare heading- other 5
HELP!	Ex Gratia payments	ExGratia payments

Other items of expenditure which will require allocation to activities

summary' nfirm that you h

Non specific support costs requiring allocation

TB 451 01/30/2025

Workbook properties have been set up

Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs-recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure et nput) summary' nfirm that you h	Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs-recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure et nput) summary' nfirm that you h	Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs-recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure et nput) summary' nfirm that you h
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes
HELP!
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells



Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure
		Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2 Rent payable under operating leases Licence fees payable Service charges payable Rates and water charges Room Hire Light heat and power et nput) summary' nfirm that you h
Premises Expenses
This row is for operating leases only		Rent payable under op
This row is for NON operating leases		Licence fees payable
HELP! Amending headings-blue cells HELP! Matching income and expenditure
These are NOT operating leases
HELP!Amending headings-yellow cells

TB 452 01/30/2025

Workbook properties have been set up	Workbook properties have been set up

Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure
	Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance et nput)

Professional fees paid to the Auditor or Independent Examiner in addition to audit and

HELP!Amending headings-yellow cells	HELP!Amending headings-yellow cells	Assurance -Non audit~~or examination~~	summary'
		Feespaid to the exami~~ner~~'~~s firm~~	nfirm that you h
		Tax advisoryfees
		Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP!	Amending headings-blue cells	Accountancy fees other than examination or audit fees
HELP!	Matching income and expenditure	Tax advice
		Legal fees
		Consultancy fees	et
		Management fees	nput)
		Other legal and professional
		Legal and professional spare (1)

TB 453 01/30/2025

Workbook properties have been set up

	Legal and professional spare (2)
Financial costs
HELP! How to enter bank charges	Bank charges	summary'
HELP! Amending headings-blue cells	Bank charges	nfirm that you h
	Hire Purchase interest
HELP!How to enter interest in these	Loan interest
rows	Bank interest payable
Depreciation and amortisation
HELP! How to enter depn and amortisation	Intangible Fixed Assets - Amortisation Heritage Assets - Depreciation
	Land and Buildings - Depreciation
The headings in this section can be altered in the Balance Sheet section of the TB	Plant & Machinery - Depreciation
	Motor Vehicles - Depreciation
*This row is not included in the TB*
*totals, as the individual rows above are* *included in the totals*	Depreciation & Amortisation in total for the et
		nput)
Charitable provisions and funding commitments- See SORP 7.39
HELP! Provisions, commitments etc	Provisions and commitments made in the year
	Amounts charged against the provisions
HELP!Amending headings-yellow cells	and commitments in the year
	Reversals of unused amounts in the year
Taxation - most of this section may not apply to many charities - this cate summary'
Do not amend headings in this section as they are used for discl~~osures~~		nfirm that you h
HELP! Amending headings-yellow cells	Corporation tax
HELP! Corporation tax	Corporation tax -prioryear adjustments
HELP!Deferred Tax	Deferred tax
HELP! Income tax	Inome taxpayable	et
HELP! VAT flat rate	Loss on VAT flat rate scheme	nput)
Retained (surplus)/deficit		y funds Step 24
*Balance Sheet of the Charity*
HELP! Altering fixed asset headings
Intangible Fixed Assets	Cost - b/fwd	summary'
	Cost - additions	nfirm that you h
	Cost - disposals
	Amortisation - b/fwd
	Amortisation - provided in year
	Amortisation - disposals

TB 454 01/30/2025

Workbook properties have been	Workbook properties have been	set up
			et
HELP! Altering fixed asset headings			nput)
Heritage Assets		Cost - b/fwd
		Cost - additions
HELP! Allocating	revaluation from other
assets?		Revaluation in year
		Cost - disposals
		Depn - b/fwd
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Land and Buildings		Cost - b/fwd
		Cost - additions
HELP! Allocating	revaluation to other
assets		Revaluation in year
		Cost - disposals
		Depn - b/fwd
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Plant & Machinery		Cost - b/fwd
		Cost - additions
		Cost - disposals
		Depn - b/fwd
		Depn - provided in year
		Depn - disposals
HELP! Altering fixed asset headings
Motor Vehicles		Cost - b/fwd
		Cost - additions
		Cost - disposals
		Depn - b/fwd
		Depn - provided in year
		Depn - disposals
Listed investments		B/fwd
		Additions
		Unrealised gains (-)/ losses
If module 22 applies all pooled investments
should be included here and analysed in		Disposals
	notes
Investment properties		B/fwd
		Additions
		Unrealised gains (-)/ losses	summary'
		Disposals	nfirm that you h
HELP! Altering fixed asset headings
Other Unlisted	Investments	B/fwd
		Additions
		Unrealised gains (-)/ losses
		Write down under SORP 10.51-non group as et
		Write down under SORP 10.51-group underta nput)
		Disposals
HELP! Altering fixed asset headings

TB 455 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Investments in subsidiaries
	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Disposals
Social investments	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Write down under SORP 10.50
	Disposals
Stocks	Stocks
Debtors - due in less than one year	Trade debtors
	Due from group undertakings
	Prepayments and accrued income
	Other debtors
Debtors - due in more than one year
		summary'
Current asset investments	Cash on deposit - lessthan 3 months notice	nfirm that you h
	Cash on deposit - more than 3 months notice
	Investment properties held for sale
	Investments in group undertakings held for sal
	Listed investments
	Other investments
		et
Bank and cash balances	Bank balances in credit	nput)
	Petty cash and floats
Creditors less than 1yr	Bank overdrafts
	Bank loans
	Accruals for grants payable
	Payment received on account for contracts or p
	Deferred Income - Unrestricted & designated	fu
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	Finance lease and HP contracts
	Trade creditors
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes
	Other creditors

Defined Benefit schemes - assets & liabilities

Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba

Defined contribution schemes - assets & liabilities

TB 456 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabili

Creditors greater than 1yr	Bank loans
	Bank overdrafts
	Finance lease and HP contracts
	Accruals for grants payable
	Payment received onaccount for contracts	or p summary'
	Deferred Income - Unrestricted & designated fu nfirm that you h
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	DO NOT USE - For future requirements
	Trade creditors
	Accruals	et
	Due to group undertakings	nput)
	Corporation tax
	PAYE, NIC VAT and other taxes
	Defined benefit pension fund asset/liability - ov
	Defined contributions pension fund asset/liabili
	Other creditors
Charitable provisions and funding comOpening balances
	Provisions and commitments made in the year
Amounts charged against the provisions and commitments in the year
	Reversals of unused amounts in the year
Deferred tax	B/fwd
	Charged to the p/l account
*Funds of the charity*		summary'
		nfirm that you h
Unanalysed funds bt fwd
Unanalysed surplus/deficit from prior period £-16106.12		y funds Step 24
Share Capital		et
*Called up share capital*	B/fwd	nput)
	Shares issued
	Shares redeemed
*Share premium*	B/fwd
	On shares issued
	Expenses of issue
Unrestricted and designated funds
*Unrestricted funds - Revenue*	Bt fwd from prior period
	Transfers in - credit - out debit
	(Surplus)/Deficit
*Designated Revenue Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
*Designated Fixed Asset Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
*Unrestricted Revaluation Reserve*	Bt fwd from prior period
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year

TB 457 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
		summary'
Restricted funds		nfirm that you h
*Restricted Revenue Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
	(Surplus)/Deficit
*Restricted Fixed Asset Funds*	Bt fwd from prior period	et
	Transfers in - credit - out debit	nput)
*Restricted Revaluation Reserve*	Bt fwd from prior period
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year
Pension reserve - unrestricted	Bt fwd from prior period
	Debits charged to funds
	Credits - credited to funds
Totals (all should be zero)		nput)
After entering the trial balance,check it balances by clicking the VT '123'
If you have correctly entered the	Trial Balance, click the link below, to	tak
Return to'Home-step summary'
Return to step 23 to confirm that you have completed the Trial Balance entry
Return to top of TB
Goto TB-income
Goto TB-gains
Goto TB-expenses
Goto TB-Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry

TB 458 01/30/2025

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity

*SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis have comple s section in TB there is n TB there is n TB there is n TB there is n TB there is n TB there is n TB there is n TB there is n TB there is n
	HELP! ACTIVITY BASED ACCOUNTS

	HELP! CHANGING TB SUBHEADINGS

	HELP !
	HELP!
	HELP!
	HELP!


	HELP!
	HELP!


*SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells have comple		*Income from charitable activities*

*SOFA ine heading A2*	*SOFA ine heading A2*		*Income from charitable activities*
				have comple
Subheadings are more fully described in		SORP 4.27 to 4.43
*ine heading A2 (a)*			*Primary purpose and ancillary trading*
HELP!	Primary purpose and ancillary trading
			You can alter any of these descriptions
		1	Sale of goods and services in accordance
			with the charity's objects
HELP!	Amending headings-blue cells	2	Residentialcarefees
		3	Admission fees- Exhibitions and galleries

TB 459 01/30/2025

Workbook properties have been	Workbook properties have been	Workbook properties have been	set up	set up
			4	Ticket Sales
			5	Commission Received - charitable activities
			6	Ancillary trading in support of charitable
				objects
			7	Ancillary trading in support of primary
				purpose trading
			8	Sales of goods and services made or provide~~d by beneficiaries~~	have comple
			9	Letting of property for charitable purposes
			10	Management fees and charges received
			11	Membership subscriptions in return for
				services
			12	Spare heading- replace with text
HELP!		Taxation and VAT-SOFA A2a	13	Spare heading- replace with text
*ine heading A2 (b)*			*Charitable income from funders*
HELP!	-Income from funders-Subheadings
HELP!		Amending headings-yellow cells	You canonly alter blue shaded descriptions
HELP!	Charitable income from funders		1	Contractual payments from public bodies to fund charitable activities	TB there is n
			2	Performance related grants from public bodies to fund charitable activities	TB there is n
			3	Contractual payments from non public bodies to fund charitable activities TB there is n
			4	Performance related grants from non public bodies to fund charitable activities	TB there is n
HELP!	Amending headings-blue cells		5	Spare heading- to be analysed - replace with text TB there is n
			6	Spare heading 1 broad heading with no
				analysis- replace with text
			7	Spare heading 2- broad heading with no
HELP!		Taxation and VAT-SOFA A2b		analysis -replace with text
*ine heading A3*				*Income from other, non charitable, tradi*
HELP!		Income from other trading activities
ubhea		ings are more fully described in	SORP 4.27~~to 4.43~~		have comple
				You can alter any of these descriptions, exc
HELP!		Fundraising trading	1	Trading activities to raise funds for the charity
HELP!		Fundraising events	2	Income from fundraising events
HELP!		Non primary purpose trading	3	Income from fundraisingevents
HELP!		Non charitable trading	4	Non-charitabletrading activities
HELP!	Non charitable commission		5	Commission received - non charitable activities
HELP!	Sale of donated goods		6	Incomefromthe sale ofdonated goods
HELP!	Trading by subsidiaries		7	Non-charitable trading activities of subsidiary entities

Subheadings are more fully described in SORP 4.27 ~~to 4.43~~

TB 460 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		8	Membership subscriptions and sponsorships
HELP! Membership subscriptions-for			as, a payment for goods or services
goods	and services-not as donations
		9	Income from letting and licensing of property
HELP!Income from letting and licensing			for non charitable purposes
HELP!	Sponsorship for benefits	10	Sponsorships and social lotteries which cannot be considered pure donations
HELP!	Salaries recharged to other organis	11	Salaries recharged to other organisations
HELP!	Sale of bought in goods	12	Sale of bought in goods
HELP!	Amending headings-blue cells	13	Spare heading- replace with text
*ine heading A4*			*Investment income*
HELP!	Income from investments		HELP! Complying with the SORP-Investment
			have comple
Subheadings are more fully described in SORP 4.27 to 4.43
		You canonly alter blue shaded descriptions
HELP!	Amending headings-blue cells	1	PropertyRental Income
		2	Dividend Income
HELP!Amending headings-yellow cells
HELP!	Bank interest	3	Bank Interest Receivable
HELP!	Other interest	4	Non Bank interest receivable
		5	Other InvestmentIncome
HELP!Taxation and VAT-SOFA A4		6	Spare heading- replace with text
		7	Spareheading- replacewithtext
		8	Spare heading- replace with text
*ine he*	*ading A5*		*Other income*

ine heading A5

HELP! Other income

Subheadings are more fully described in SORP 4.27 to 4.43 HELP! What should be in this section

have comple

*Gains and Losses*	You canonly alter blue shaded descriptions

1 2 3 HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets
4 Realised losses on the disposal of intangible assets
5 *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text

Other
6 7Sundry other income *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells
8 Conversion of endowment funds into income 9 10 For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’
11 Insurance claims- Revenueitems HELP! Insurance claims

TB 461 01/30/2025

Workbook properties have been set up DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D

ine heading D1

Net revaluation gains/losses on assets inclu

HELP! Revaluation of fixed assets

he requirements are more fully described in SORP 4.39 to 4.41 and Module 10

have comple

Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure

ine heading D2

Net gains/Losses on Investment ass

HELP! Changing the headings and descriptions in this section HELP! Realised and unrealised gains on investment assets

A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41

HELP! Amending headings - yellow cells

Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries

B) Unrealised gains on revaluation or write down are transferred to the cost of the relev

Do NOT enter REALISED gains or losses on Programme related investments - they should b Mixed Motive investments should be included here

ine heading D3

Net actuarial gains on defined pension b

HELP! Net actuarial gains on defined pension benefit schemes

he requirements are more fully described in SORP 4.39 to 4.416

have comple

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

ine heading D3 (a) Extraordinary items HELP! Extraordinary items

he requirements are more fully described in SORP 4.16 to 4.18

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 462 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

he requirements are more fully described in SORP 4.16 to 4.18

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure

Expenditure

HELP! Allocating costs -how do entries appear in the accounts?

Costs specifically attributable to activities:- ine heading B1 Costs of raising funds

have comple

Expenditure on raising funds and costs of investment management

HELP! Amending headings-blue cells	HELP! Amending headings-blue cells	Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 Movement in stock for non primary purpose trading Costs of seeking donations,grants and legacies

HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure
HELP!



HELP!	Defined benefit schemes Defined contribution schemes
HELP!

THIS ROW -Group consolidated accounts only

ine heading B2

Expenditure on charitable activities

Expenditure on charitable activities

have comple HELP! What the SORP requires in this section

TB 463 01/30/2025

Workbook properties have been set up Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event Expenditure on charitable activities - Grant making Grants made to individuals Grantsmade to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! Amending headings-blue cells *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells have comple	Workbook properties have been set up Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event Expenditure on charitable activities - Grant making Grants made to individuals Grantsmade to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! Amending headings-blue cells *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells have comple	Workbook properties have been set up Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event Expenditure on charitable activities - Grant making Grants made to individuals Grantsmade to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! Amending headings-blue cells *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells have comple
*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure
		Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4
HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Amending headings-blue cells

The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them

Primary purpose and ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement HELP! Entering stock movement	Primary purpose and ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement HELP! Entering stock movement		goods for primary purpose trading goods forprimary purpose trading have comple
	HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement

	HELP! Entering stock movement

TB 464 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 Marketing and advertising of primary purpose trading
HELP!Amending headings-yellow cells

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

ine heading B3

Governance costs

have comple

Governance costs- this category will be taken directly to the SOFA, without any activity analysis Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth

HELP! Amending headings-yellow cells HELP! Matching income and expenditure	HELP! Amending headings-yellow cells HELP! Matching income and expenditure	Independent Examiner's fees Auditor's fees
		Trustees' remuneration NIC on Trustees' remuneration
HELP!	Defined benefit schemes Defined contribution schemes	Trustees Defined benefitpension costs Trustees Defined contributionpension costs
HELP!
THIS ROW - For Northern Ireland only		Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP! Amending headings-blue cells		Sparegovernance costs 1
		Spare governance costs 2 Spare governance costs 3

ine heading B3 Other expenditure unrelated to fundraising have comple

*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*
*Warning !! If expenditure in this category exceeds specified limits (either percentage*			*of income o*
*tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q*
THIS ROW -Group accounts only		Non charitable expenditure of tradingsubsidiar
HELP!	Amending headings-blue cells	Fines andpenalties
HELP!	Matching income and expenditure	Spare heading- other 1
		Spareheading-other 2	e
		Spareheading-other3
		Spare heading- other 4
		Spare heading- other 5
HELP!	Ex Gratia payments	ExGratia payments

Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation

have comple

TB 465 01/30/2025

Workbook properties have been set up

Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure have comple	Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure have comple	Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure have comple
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes
HELP!
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells



Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure
		Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2 Rent payable under operating leases Licence feespayable Service charges payable Rates and water charges Room Hire Light heat and power have comple
Premises Expenses
This row is for operating leases only
This row is for NON operating leases
HELP! Amending headings-blue cells HELP! Matching income and expenditure
These are NOT operating leases
HELP!Amending headings-yellow cells

TB 466 01/30/2025

Workbook properties have been set up Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Administrative overheads Telephone, fax and internet Postage Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance HELP! Amending headings-blue cells HELP! Matching income and expenditure have comple	Workbook properties have been set up Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Administrative overheads Telephone, fax and internet Postage Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance HELP! Amending headings-blue cells HELP! Matching income and expenditure have comple

Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure
	Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance

Professional fees paid to the Auditor or Independent Examiner in addition to audit and Assurance -Non audit or examination Feespa~~id to the examiner~~'~~s firm~~ Tax advisoryfees Other financial services Professional fees paid to advisors other than the auditor or examiner Tax advice Legal fees Consultancy fees Management fees Other legal and professional Legal and professional spare (1) HELP!Amending headings-yellow cells HELP! Amending headings-blue cells Accountancy fees other than examination or audit fees HELP! Matching income and expenditure have comple
HELP! Amending headings-blue cells HELP! Matching income and expenditure

Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and
HELP!Amending headings-yellow cells		Assurance -Non audit or examination
		Feespa~~id to the examiner~~'~~s firm~~	have comple
		Tax advisoryfees
		Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP!	Amending headings-blue cells	Accountancy fees other than examination or audit fees
HELP!	Matching income and expenditure	Tax advice
		Legal fees
		Consultancy fees
		Management fees
		Other legal and professional
		Legal and professional spare (1)

TB 467 01/30/2025

Workbook properties have been set up

Legal and professional spare (2)

Financial costs
HELP! How to enter bank charges	Bank charges
HELP! Amending headings-blue cells	Bank charges	have comple
	Hire Purchase interest
HELP!How to enter interest in these	Loan interest
rows	Bank interest payable
Depreciation and amortisation
HELP! How to enter depn and amortisation	Intangible Fixed Assets - Amortisation Heritage Assets - Depreciation
	Land and Buildings - Depreciation
The headings in this section can be altered in the Balance Sheet section of the TB	Plant & Machinery - Depreciation
	Motor Vehicles - Depreciation
*This row is not included in the TB*
*totals, as the individual rows above are* *included in the totals*	Depreciation & Amortisation in total for the
Charitable provisions and funding commitments- See SORP 7.39
HELP! Provisions, commitments etc	Provisions and commitments made in the year
	Amounts charged against the provisions
HELP!Amending headings-yellow cells	and commitments in the year
	Reversals of unused amounts in the year


Taxation - most of this section may not apply to many charities - this cate Do not amend headings in this section as they are~~used for disclosures~~ Corporation tax Corporation tax -prioryear adjustments Deferred tax Inome taxpayable Loss on VAT flat rate scheme Retained (surplus)/deficit *Balance Sheet of the Charity* HELP! Altering fixed asset headings Intangible Fixed Assets Cost - b/fwd Cost - additions Cost - disposals Amortisation - b/fwd Amortisation - provided in year Amortisation - disposals HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate have comple 4 have comple
HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate
HELP! HELP!
HELP!
Retained (surplus)/deficit


*Balance Sheet of the Charity*

HELP! Altering fixed asset headings

Intangible Fixed Assets

TB 468 01/30/2025

Workbook properties have been set up

Workbook properties have been	Workbook properties have been	set up
HELP! Altering fixed asset headings
Heritage Assets		Cost - b/fwd
		Cost - additions
HELP! Allocating	revaluation from other
assets?		Revaluation in year
		Cost - disposals
		Depn - b/fwd
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Land and Buildings		Cost - b/fwd
		Cost - additions
HELP! Allocating	revaluation to other
assets		Revaluation in year
		Cost - disposals
		Depn - b/fwd
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Plant & Machinery		Cost - b/fwd
		Cost - additions
		Cost - disposals
		Depn - b/fwd
		Depn - provided in year
		Depn - disposals
HELP! Altering fixed asset headings
Motor Vehicles		Cost - b/fwd
		Cost - additions
		Cost - disposals
		Depn - b/fwd
		Depn - provided in year
		Depn - disposals
Listed investments		B/fwd
		Additions
		Unrealised gains (-)/ losses
If module 22 applies all pooled investments
should be included here and analysed in		Disposals
	notes
Investment properties		B/fwd
		Additions
		Unrealised gains (-)/ losses
		Disposals	have comple
HELP! Altering fixed asset headings
Other Unlisted	Investments	B/fwd
		Additions
		Unrealised gains (-)/ losses
		Write down under SORP 10.51 - non group as
		Write down under SORP 10.51 - group underta
		Disposals
HELP! Altering fixed asset headings

TB 469 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Investments in subsidiaries
	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Disposals
Social investments	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Write down under SORP 10.50
	Disposals
Stocks	Stocks
Debtors - due in less than one year	Trade debtors
	Due from group undertakings
	Prepayments and accrued income
	Other debtors
Debtors - due in more than one year
Current asset investments	Cash on deposit - less than 3 months notice	have comple
	Cash on deposit - more than 3 months notice
	Investment properties held for sale
	Investments in group undertakings held for sal
	Listed investments
	Other investments
Bank and cash balances	Bank balances in credit
	Petty cash and floats
Creditors less than 1yr	Bank overdrafts
	Bank loans
	Accruals for grants payable
	Payment received on account for contracts or p
	Deferred Income - Unrestricted & designated	fu
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	Finance lease and HP contracts
	Trade creditors
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes
	Other creditors

Defined Benefit schemes - assets & liabilities

Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba

Defined contribution schemes - assets & liabilities

TB 470 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabili

Creditors greater than 1yr Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fuhave comple Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors Charitable provisions and funding com Opening balances Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year Deferred tax B/fwd Charged to the p/l account Funds of the charity have comple Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period ~~£-16106.12~~ 4 Share Capital Called up share capital B/fwd Shares issued Shares redeemed Share premium B/fwd On shares issued Expenses of issue Unrestricted and designated funds Unrestricted funds - Revenue Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit Designated Revenue Funds Bt fwd from prior period Transfers in - credit - out debit Designated Fixed Asset Funds Bt fwd from prior period Transfers in - credit - out debit Unrestricted Revaluation Reserve Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year

TB 471 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Restricted funds	have comple
*Restricted Revenue Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
	(Surplus)/Deficit
*Restricted Fixed Asset Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
*Restricted Revaluation Reserve*	Bt fwd from prior period
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year
Pension reserve - unrestricted	Bt fwd from prior period
	Debits charged to funds
	Credits - credited to funds
Totals (all should be zero)
After entering the trial balance,check it balances by clicking the VT '123'
If you have correctly entered the	Trial Balance, click the link below, to tak
Return to'Home-step summary'
Return to step 23 to confirm that you have completed the Trial Balance entry
Return to top of TB
Goto TB-income
Goto TB-gains
Goto TB-expenses
Goto TB-Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry

TB 472 01/30/2025

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Overall HELP file see - HELP! How do you approach entering the TB?

All entries in all columns require debits to be entered as positive and credits to be entered wi

You should only enter data in blue shaded cells, whether these are numbers or text. All yellow disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity

*SOFA Line heading A1* HELP! ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! INCOME RECOGNITION RULES HELP! Donations and gifts HELP! Legacies HELP! Amending headings-yellow cells HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants HELP! Amending headings-blue cells HELP! Taxation and VAT-SOFA A1			eted the Tria
	HELP! ACTIVITY BASED ACCOUNTS

	HELP! CHANGING TB SUBHEADINGS



	HELP! INCOME RECOGNITION RULES


	HELP! Donations and gifts HELP! Legacies

	HELP! Amending headings-yellow cells
	HELP !	Members subs as donations
	HELP!	Sponsorship Donated goods and services Capital grants
	HELP!
	HELP!


	HELP!	Amending headings-blue cells Taxation and VAT-SOFA A1
	HELP!


*SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells eted the Tria			*Income from charitable activities*

*SOFA ine heading A2*	*SOFA ine heading A2*		*Income from charitable activities*
				eted the Tria
Subheadings are more fully described in		SORP 4.27 to 4.43
*ine heading A2 (a)*			*Primary purpose and ancillary trading*
HELP!	Primary purpose and ancillary trading
			You can alter any of these descriptions
		1	Sale of goods and services in accordance
			with the charity's objects
HELP!	Amending headings-blue cells	2	Residentialcarefees
		3	Admission fees- Exhibitions and galleries

TB 473 01/30/2025

Workbook properties have been	Workbook properties have been	Workbook properties have been	set up	set up
			4	Ticket Sales
			5	Commission Received - charitable activities
			6	Ancillary trading in support of charitable
				objects
			7	Ancillary trading in support of primary
				purpose trading
			8	Sales of goods and services made or ~~provided by beneficiaries~~	eted the Tria
			9	Letting of property for charitable purposes
			10	Management fees and charges received
			11	Membership subscriptions in return for
				services
			12	Spare heading- replace with text
HELP!		Taxation and VAT-SOFA A2a	13	Spare heading- replace with text
*ine heading A2 (b)*			*Charitable income from funders*
HELP!	-Income from funders-Subheadings
HELP!		Amending headings-yellow cells	You canonly alter blue shaded descriptions
HELP!	Charitable income from funders		1	Contractual payments from public bodies to fund charitable activities	no analysis
			2	Performance related grants from public bodies to fund charitable activities	no analysis
			3	Contractual payments from non public bodies to fund charitable activities	no analysis
			4	Performance related grants from non public bodies to fund charitable activities	no analysis
HELP!	Amending headings-blue cells		5	Spare heading- to be analysed - replace with text	no analysis
			6	Spare heading 1 broad heading with no
				analysis- replace with text
			7	Spare heading 2- broad heading with no
HELP!		Taxation and VAT-SOFA A2b		analysis -replace with text
*ine heading A3*				*Income from other, non charitable, tradi*
HELP!		Income from other trading activities
Subheadings are more fully described in			~~SORP 4.27 to 4.43~~		eted the Tria
				You can alter any of these descriptions, exc
HELP!		Fundraising trading	1	Trading activities to raise funds for the charity
HELP!		Fundraising events	2	Income from fundraising events
HELP!		Non primary purpose trading	3	Income from fundraisingevents
HELP!		Non charitable trading	4	Non-charitabletrading activities
HELP!	Non charitable commission		5	Commission received - non charitable activities
HELP!	Sale of donated goods		6	Incomefromthe sale ofdonated goods
HELP!	Trading by subsidiaries		7	Non-charitable trading activities of subsidiary entities

TB 474 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		8	Membership subscriptions and sponsorships
HELP! Membership subscriptions-for			as, a payment for goods or services
goods	and services-not as donations
		9	Income from letting and licensing of property
HELP!Income from letting and licensing			for non charitable purposes
HELP!	Sponsorship for benefits	10	Sponsorships and social lotteries which cannot be considered pure donations
HELP!	Salaries recharged to other organis	11	Salaries recharged to other organisations
HELP!	Sale of bought in goods	12	Sale of bought in goods
HELP!	Amending headings-blue cells	13	Spare heading- replace with text
*ine heading A4*			*Investment income*
HELP!	Income from investments		HELP! Complying with the SORP-Investment
			eted the Tria
Subheadings are more fully described in SORP 4.27 to 4.43
		You canonly alter blue shaded descriptions
HELP!	Amending headings-blue cells	1	PropertyRental Income
		2	Dividend Income
HELP!Amending headings-yellow cells
HELP!	Bank interest	3	Bank Interest Receivable
HELP!	Other interest	4	Non Bank interest receivable
		5	Other InvestmentIncome
HELP!Taxation and VAT-SOFA A4		6	Spare heading- replace with text
		7	Spareheading- replacewithtext
		8	Spare heading- replace with text
*ine he*	*ading A5*		*Other income*

ine heading A5 Other income HELP! Other income Subheadings are more fully described in SORP 4.27 to 4.43 HELP! What should be in this section

eted the Tria

*Gains and Losses*	You canonly alter blue shaded descriptions

1 2 3 HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets
4 Realised losses on the disposal of intangible assets
5 *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text

Other
6 7Sundry other income *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells
8 Conversion of endowment funds into income 9 10 For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’
11 Insurance claims- Revenueitems HELP! Insurance claims

TB 475 01/30/2025

Workbook properties have been set up DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D

ine heading D1

Net revaluation gains/losses on assets inclu

HELP! Revaluation of fixed assets

he requirements are more fully described in SORP 4.39 to 4.41 and Module 10

eted the Tria

Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure

ine heading D2

Net gains/Losses on Investment ass

HELP! Changing the headings and descriptions in this section HELP! Realised and unrealised gains on investment assets

A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41

HELP! Amending headings - yellow cells

Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries

B) Unrealised gains on revaluation or write down are transferred to the cost of the relev

Do NOT enter REALISED gains or losses on Programme related investments - they should b Mixed Motive investments should be included here

ine heading D3

Net actuarial gains on defined pension b

HELP! Net actuarial gains on defined pension benefit schemes

he requirements are more fully described in SORP 4.39 to 4.416

eted the Tria

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

ine heading D3 (a) Extraordinary items HELP! Extraordinary items

he requirements are more fully described in SORP 4.16 to 4.18

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 476 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

he requirements are more fully described in SORP 4.16 to 4.18

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure

Expenditure

HELP! Allocating costs -how do entries appear in the accounts?

Costs specifically attributable to activities:- ine heading B1 Costs of raising funds

eted the Tria

Expenditure on raising funds and costs of investment management

HELP! Amending headings-blue cells	HELP! Amending headings-blue cells	Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 Movement in stock for non primary purpose trading Costs of seeking donations,grants and legacies

HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure
HELP!



HELP!	Defined benefit schemes Defined contribution schemes
HELP!

THIS ROW -Group consolidated accounts only

ine heading B2

Expenditure on charitable activities

Expenditure on charitable activities

eted the Tria HELP! What the SORP requires in this section

TB 477 01/30/2025

Workbook properties have been set up Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event Expenditure on charitable activities - Grant making Grants made to individuals Grants made to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! Amending headings-blue cells *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells eted the Tria	Workbook properties have been set up Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event Expenditure on charitable activities - Grant making Grants made to individuals Grants made to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! Amending headings-blue cells *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells eted the Tria	Workbook properties have been set up Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event Expenditure on charitable activities - Grant making Grants made to individuals Grants made to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes THIS ROW -Group consolidated accounts only HELP! Amending headings-blue cells *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells eted the Tria
*HELP!Amending headings-yellow cells HELP!* Matching income and expenditure
		Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4
HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Amending headings-blue cells

The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them

Primary purpose and ancillary trading Cost of goods for primary purpose trading Cost ofgoods forprimary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries HELP! Entering stock movement eted the Tria	Primary purpose and ancillary trading Cost of goods for primary purpose trading Cost ofgoods forprimary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries HELP! Entering stock movement eted the Tria	Primary purpose and ancillary trading Cost of goods for primary purpose trading Cost ofgoods forprimary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries HELP! Entering stock movement eted the Tria	Primary purpose and ancillary trading Cost of goods for primary purpose trading Cost ofgoods forprimary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries HELP! Entering stock movement eted the Tria
	HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement
			Cost of goods for primary purpose trading Movement in stock for ancillary trading Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries

	HELP! Entering stock movement

TB 478 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 Marketing and advertising of primary purpose trading
HELP!Amending headings-yellow cells

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

ine heading B3

Governance costs

eted the Tria

Governance costs- this category will be taken directly to the SOFA, without any activity analysis Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth

HELP! Amending headings-yellow cells HELP! Matching income and expenditure	HELP! Amending headings-yellow cells HELP! Matching income and expenditure	Independent Examiner's fees Auditor's fees
		Trustees' remuneration NIC on Trustees' remuneration
HELP!	Defined benefit schemes Defined contribution schemes	Trustees Defined benefitpension costs Trustees Defined contributionpension costs
HELP!
THIS ROW - For Northern Ireland only		Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP! Amending headings-blue cells		Sparegovernance costs 1
		Spare governance costs 2 Spare governance costs 3

ine heading B3 Other expenditure unrelated to fundraising

eted the Tria

*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*
*Warning !! If expenditure in this category exceeds specified limits (either percentage of income o*
*tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q*
THIS ROW -Group accounts only		Non charitable expenditure of tradingsubsidiar
HELP!	Amending headings-blue cells	Fines andpenalties
HELP!	Matching income and expenditure	Spare heading- other 1
		Spare heading- other 2
		Spareheading-other3
		Spare heading- other 4
		Spare heading- other 5
HELP!	Ex Gratia payments	ExGratia payments

Other items of expenditure which will require allocation to activities eted the Tria Non specific support costs requiring allocation

TB 479 01/30/2025

Workbook properties have been set up

Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure eted the Tria	Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure eted the Tria	Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure eted the Tria
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes
HELP!
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Defined benefit schemes Defined contribution schemes
HELP!
HELP!	Amending headings-blue cells



Volunteer costs
HELP! Amending headings-blue cells HELP! Matching income and expenditure

Premises Expenses
This row is for operating leases only
This row is for NON operating leases
		Service charges payable Rates and water charges Room Hire Light heat and power
HELP! Amending headings-blue cells HELP! Matching income and expenditure
These are NOT operating leases
HELP!Amending headings-yellow cells

TB 480 01/30/2025

Workbook properties have been set up Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Administrative overheads Telephone, fax and internet Postage Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance HELP! Amending headings-blue cells HELP! Matching income and expenditure eted the Tria	Workbook properties have been set up Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Administrative overheads Telephone, fax and internet Postage Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance HELP! Amending headings-blue cells HELP! Matching income and expenditure eted the Tria	Workbook properties have been set up Cleaning and waste management Property insurance Premises spare (1) Premises spare (2) Administrative overheads Telephone, fax and internet Postage Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance HELP! Amending headings-blue cells HELP! Matching income and expenditure eted the Tria

Administrative overheads
HELP! Amending headings-blue cells HELP! Matching income and expenditure
		Stationery and printing Courier Services Information and publications Subscriptions to periodicals Membership subscriptions Equipment expenses Hire of equipment Software licences and expenses Health and safety costs Advertising and marketing Liabilty and contents insurance Sundry expenses Courier services Information and publications PAT tests Resource costs Licences & Permits Admin costs spare (1) Admin costs spare (2) Admin costs spare (3) Equipment,repairs,expenses and maintenance

Professional fees paid to the Auditor or Independent Examiner in addition to audit and

HELP!Amending headings-yellow cells	HELP!Amending headings-yellow cells	Assurance -Non audit or examination
		~~Feespaid to the examiner~~'~~s firm~~	eted the Tria
		Tax advisoryfees
		Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP!	Amending headings-blue cells	Accountancy fees other than examination or audit fees
HELP!	Matching income and expenditure	Tax advice
		Legal fees
		Consultancy fees
		Management fees
		Other legal and professional
		Legal and professional spare (1)

TB 481 01/30/2025

Workbook properties have been set up

Legal and professional spare (2)

Financial costs

HELP! How to enter bank charges HELP! Amending headings-blue cells HELP!How to enter interest in these rows	Bank charges Bank charges eted the Tria
HELP! rows
Depreciation and amortisation
HELP! How to enter depn and amortisation
The headings in this section can be altered in the Balance Sheet section of the TB
*This row is not included in the TB* *totals, as the individual rows above are* *included in the totals*

Taxation - most of this section may not apply to many charities - this cate

Do not amend headings in this section a	~~s they are used for disclosures~~ eted the Tria

HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate
HELP! HELP!
HELP!
Retained (surplus)/deficit


*Balance Sheet of the Charity*

HELP! Altering fixed asset headings

Intangible Fixed Assets

	Cost - disposals Amortisation - b/fwd Amortisation - provided in year Amortisation - disposals

TB 482 01/30/2025

Workbook properties have been set up

	Cost - b/fwd Cost - additions Revaluation in year Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals Cost - b/fwd Cost - additions Revaluation in year Cost - disposals Depn - b/fwd Depn - charge for the year Depn - revaluation Depn - disposals Cost - b/fwd Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals Cost - b/fwd Cost - additions Cost - disposals Depn - b/fwd Depn - provided in year Depn - disposals B/fwd Additions Unrealised gains (-)/ losses Disposals B/fwd Additions Unrealised gains (-)/ losses Disposals eted the Tria
HELP! Altering fixed asset headings
Heritage Assets

HELP! Allocating revaluation from other assets?

HELP! Altering fixed asset headings
Land and Buildings

HELP! Allocating revaluation to other assets

HELP! Altering fixed asset headings
Plant & Machinery

HELP! Altering fixed asset headings
Motor Vehicles
Listed investments Investment properties If module 22 applies all pooled investments should be included here and analysed in notes
HELP! Altering fixed asset headings	B/fwd Additions Unrealised gains (-)/ losses Write down under SORP 10.51 - non group as Write down under SORP 10.51 - group underta Disposals
Other Unlisted Investments

HELP! Altering fixed asset headings

TB 483 01/30/2025

Workbook properties have been set up Investments in subsidiaries B/fwd Additions Unrealised gains (-)/ losses Disposals Social investments B/fwd Additions Unrealised gains (-)/ losses Write down under SORP 10.50 Disposals Stocks Stocks Debtors - due in less than one year Trade debtors Due from group undertakings Prepayments and accrued income Other debtors Debtors - due in more than one year Current asset investments Cash on deposit - less than 3 months notice Cash on deposit - more than 3 months notice Investment properties held for sale Investments in group undertakings held for sal Listed investments Other investments Bank and cash balances Bank balances in credit Petty cash and floats Creditors less than 1yr Bank overdrafts Bank loans Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds Finance lease and HP contracts Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Other creditors eted the Tria	Workbook properties have been set up Investments in subsidiaries B/fwd Additions Unrealised gains (-)/ losses Disposals Social investments B/fwd Additions Unrealised gains (-)/ losses Write down under SORP 10.50 Disposals Stocks Stocks Debtors - due in less than one year Trade debtors Due from group undertakings Prepayments and accrued income Other debtors Debtors - due in more than one year Current asset investments Cash on deposit - less than 3 months notice Cash on deposit - more than 3 months notice Investment properties held for sale Investments in group undertakings held for sal Listed investments Other investments Bank and cash balances Bank balances in credit Petty cash and floats Creditors less than 1yr Bank overdrafts Bank loans Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds Finance lease and HP contracts Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Other creditors eted the Tria
Investments in subsidiaries
Social investments Stocks Debtors - due in less than one year Debtors - due in more than one year Current asset investments Bank and cash balances Creditors less than 1yr
	Cash on deposit - more than 3 months notice Investment properties held for sale Investments in group undertakings held for sal Listed investments Other investments Bank balances in credit Petty cash and floats Bank overdrafts Bank loans Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds Finance lease and HP contracts Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Other creditors

Defined Benefit schemes - assets & liabilities

Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba

Defined contribution schemes - assets & liabilities

TB 484 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabili

Charitable provisions and funding com Opening balances

Funds of the charity

eted the Tria Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12 Share Capital Called up share capital B/fwd Shares issued Shares redeemed Share premium B/fwd On shares issued Expenses of issue Unrestricted and designated funds Unrestricted funds - Revenue Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit Designated Revenue Funds Bt fwd from prior period Transfers in - credit - out debit Designated Fixed Asset Funds Bt fwd from prior period Transfers in - credit - out debit Unrestricted Revaluation Reserve Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year

TB 485 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Restricted funds	eted the Tria
*Restricted Revenue Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
	(Surplus)/Deficit
*Restricted Fixed Asset Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
*Restricted Revaluation Reserve*	Bt fwd from prior period
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year
Pension reserve - unrestricted	Bt fwd from prior period
	Debits charged to funds
	Credits - credited to funds
Totals (all should be zero)
After entering the trial balance,check it balances by clicking the VT '123'
If you have correctly entered the	Trial Balance, click the link below, to tak
Return to'Home-step summary'
Return to step 23 to confirm that you have completed the Trial Balance entry
Return to top of TB
Goto TB-income
Goto TB-gains
Goto TB-expenses
Goto TB-Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry

TB 486 01/30/2025

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Overall HELP file see - HELP! How do you approach entering the TB?

All entries in all columns require debits to be entered as positive and credits to be entered wi You should only enter data in blue shaded cells, whether these are numbers or text. All yellow disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity

al Balance e

*SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis amounting t s required i s required i s required i s required i s required i s required i s required i s required i s required i	HELP! ACTIVITY BASED ACCOUNTS	HELP! ACTIVITY BASED ACCOUNTS	HELP! ACTIVITY BASED ACCOUNTS	*Donations & Legacies* HELP! NON ACTIVITY BASED ACCOUNTS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! A1 Income from donations and legacies

	HELP! CHANGING TB SUBHEADINGS


	HELP! INCOME RECOGNITION RULES

				You canonly alter blue shaded descriptions
	1 Donations and gifts from individuals 2 Legacies receivable 3 4 HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies amounting t s required i s required i s required i
	HELP !	5Membership subscriptions as donations Members subs as donations
	HELP!	6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 Sponsorship Donated goods and services Capital grants Capital grants from government and public bodies Amending headings-blue cells Spare heading- replace with text -may require detailed analysis Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis s required i s required i s required i s required i s required i s required i
	HELP!
	HELP!


	HELP!
	HELP!


*SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells a			*Income from charitable activities*
			a
				*Primary purpose and ancillary trading*
	HELP! Primary purpose and ancillary trading
				You can alter any of these descriptions
	1 Sale of goods and services in accordance with the charity's objects
	2 Residentialcarefees HELP! Amending headings-blue cells
	3 Admission fees- Exhibitions and galleries

*SOFA ine heading A2*	*SOFA ine heading A2*	*SOFA ine heading A2*		*Income from charitable activities*
					a
Subheadings are more fully described in			SORP 4.27 to 4.43
	*ine heading A2 (a)*			*Primary purpose and ancillary trading*
	HELP!	Primary purpose and ancillary trading
				You can alter any of these descriptions
			1	Sale of goods and services in accordance
				with the charity's objects
	HELP!	Amending headings-blue cells	2	Residentialcarefees
			3	Admission fees- Exhibitions and galleries

al Balance e

TB 487 01/30/2025

Workbook properties have been	Workbook properties have been	Workbook properties have been	set up	set up
			4	Ticket Sales
			5	Commission Received - charitable activities
			6	Ancillary trading in support of charitable
				objects
			7	Ancillary trading in support of primary
				purpose trading
			8	Sales of goods and services made or ~~provided by beneficiaries~~	al	Balance e
			9	Letting of property for charitable purposes
			10	Management fees and charges received
			11	Membership subscriptions in return for
				services
			12	Spare heading- replace with text
HELP!		Taxation and VAT-SOFA A2a	13	Spare heading- replace with text
*ine heading A2 (b)*			*Charitable income from funders*
HELP!	-Income from funders-Subheadings
HELP!		Amending headings-yellow cells	You canonly alter blue shaded descriptions
HELP!	Charitable income from funders		1	Contractual payments from public bodies to fund charitable activities	s required i
			2	Performance related grants from public bodies to fund charitable activities	s required i
			3	Contractual payments from non public bodies to fund charitable activities	s required i
			4	Performance related grants from non public bodies to fund charitable activities	s required i
HELP!	Amending headings-blue cells		5	Spare heading- to be analysed - replace with text	s required i
			6	Spare heading 1 broad heading with no
				analysis- replace with text
			7	Spare heading 2- broad heading with no
HELP!		Taxation and VAT-SOFA A2b		analysis -replace with text
*ine heading A3*				*Income from other, non charitable, tradi*
HELP!		Income from other trading activities
Subheadings are more fully de~~scribed in~~			~~SORP 4.27 to 4.43~~		al	Balance e
				You can alter any of these descriptions, exc
HELP!		Fundraising trading	1	Trading activities to raise funds for the charity
HELP!		Fundraising events	2	Income from fundraising events
HELP!		Non primary purpose trading	3	Income from fundraisingevents
HELP!		Non charitable trading	4	Non-charitabletrading activities
HELP!	Non charitable commission		5	Commission received - non charitable activities
HELP!	Sale of donated goods		6	Incomefromthe sale ofdonated goods
HELP!	Trading by subsidiaries		7	Non-charitable trading activities of subsidiary entities

TB 488 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		8	Membership subscriptions and sponsorships
HELP! Membership subscriptions-for			as, a payment for goods or services
goods	and services-not as donations
		9	Income from letting and licensing of property
HELP!Income from letting and licensing			for non charitable purposes
HELP!	Sponsorship for benefits	10	Sponsorships and social lotteries which cannot be considered pure donations
HELP!	Salaries recharged to other organis	11	Salaries recharged to other organisations
HELP!	Sale of bought in goods	12	Sale of bought in goods
HELP!	Amending headings-blue cells	13	Spare heading- replace with text
*ine heading A4*			*Investment income*
HELP!	Income from investments		HELP! Complying with the SORP-Investment
			al Balance e
Subheadings are more fully described in SORP 4.27 to 4.43
		You canonly alter blue shaded descriptions
HELP!	Amending headings-blue cells	1	PropertyRental Income
		2	Dividend Income
HELP!Amending headings-yellow cells
HELP!	Bank interest	3	Bank Interest Receivable
HELP!	Other interest	4	Non Bank interest receivable
		5	Other InvestmentIncome
HELP!Taxation and VAT-SOFA A4		6	Spare heading- replace with text
		7	Spareheading- replacewithtext
		8	Spare heading- replace with text
*ine he*	*ading A5*		*Other income*

ine heading A5

HELP! Other income Subheadings are more fully described in SORP 4.27 to 4.43 HELP! What should be in this section

al Balance e

*Gains and Losses*	You canonly alter blue shaded descriptions

1 2 3 HELP! Gains/losses on fixed assets Realised losses on disposals of tangible fixed assets held for the charity’s own use HELP! Gains/losses on social investments Realised losses on disposals of social investments which areprogramme related HELP! Gains/losses on heritage assets Realised losses on disposals of heritage assets
4 Realised losses on the disposal of intangible assets
5 *ONLY use this spare row to enter* *gains and losses ONLY* Spare heading for realised gains and losses- replace with text

Other
6 7Sundry other income *HELP!Amending headings-yellow cells Royalties from the exploitation of intellectual property rights HELP!* Amending headings-blue cells
8 Conversion of endowment funds into income 9 10 For further help for these three rows, see SORP module 20 Capital funds released to income funds from expendable endowment Release of funds to income from the ‘unapplied total return fund’
11 Insurance claims- Revenueitems HELP! Insurance claims

TB 489 01/30/2025

Workbook properties have been set up DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D

ine heading D1 HELP! Revaluation of fixed assets

Net revaluation gains/losses on assets inclu

he requirements are more fully described in SORP 4.39 to 4.41 and Module 10

al Balance e

Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure

ine heading D2

Net gains/Losses on Investment ass

HELP! Changing the headings and descriptions in this section HELP! Realised and unrealised gains on investment assets

A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41

HELP! Amending headings - yellow cells

Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries

B) Unrealised gains on revaluation or write down are transferred to the cost of the relev

Do NOT enter REALISED gains or losses on Programme related investments - they should b Mixed Motive investments should be included here

ine heading D3

Net actuarial gains on defined pension b

HELP! Net actuarial gains on defined pension benefit schemes he requirements are more fully described in SORP 4.39 to 4.416

al Balance e

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

ine heading D3 (a) Extraordinary items HELP! Extraordinary items

he requirements are more fully described in SORP 4.16 to 4.18

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 490 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

he requirements are more fully described in SORP 4.16 to 4.18

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure

Expenditure

HELP! Allocating costs -how do entries appear in the accounts?

*Costs specifically attributable to activities:-*	*Costs specifically attributable to activities:-*	*Costs specifically attributable to activities:-*	*Costs specifically attributable to activities:-*
ine heading B1			Costs of raising funds
Expenditure on raising funds and costs of investment management
HELP!	Amending headings-blue cells		Agent's costs for fundraising
			Commissions payable
			Fundraising publicity & marketing
			Cost of fundraising activities
			Fundraising trading costs
HELP!		Amending headings-yellow cells	Costs of nonprimary purpose trading
HELP!		Entering stock movement	Movement in stock for non primary purpose trading
HELP!	Matching income and expenditure		Investment management costs
			Professional investment advice
			Rent collection costs for non charitablepropert
			Propertyrepairs and maintenance for non char
			Marketing & advertising of fundraising
			Costs of seeking donations,grants and
			legacies
			Cost of operating membership scheme
			Cost of operating social lotteries
			Costs of staging fundraising events
			Costs of charity shop selling goods
			Gross wages and salaries - fundraisingactivitie
			Employers' NI - fundraisingactivities
HELP!	Defined benefit schemes		Defined benefitpension costs - fundraisingact
HELP!	Defined contribution schemes		Defined contributionpension costs - fundraisin
			TemporaryStaff - fundraisingactivities
THIS ROW -Group consolidated accounts only			Costs of operating a trading company
			Subcontracted fundraising
			Spare fundraising costs 1
			Spare fundraising costs 2
			Spare fundraising costs 3

al Balance e

ine heading B2

Expenditure on charitable activities

al Balance e

Expenditure on charitable activities

HELP! What the SORP requires in this section

TB 491 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes
HELP!
HELP!



THIS ROW -Group consolidated accounts only
HELP! Amending headings-blue cells

		Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4
HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Amending headings-blue cells

The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them

Primary purpose and ancillary trading Cost of goods for primary purpose trading Cost ofgoods forprimary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries HELP! Entering stock movement al Balance e	Primary purpose and ancillary trading Cost of goods for primary purpose trading Cost ofgoods forprimary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries HELP! Entering stock movement al Balance e	Primary purpose and ancillary trading Cost of goods for primary purpose trading Cost ofgoods forprimary purpose trading Cost of goods for primary purpose trading Movement in stock for ancillary trading HELP! Amending headings-blue cells HELP! Entering stock movement HELP! Matching income and expenditure HELP! Entering stock movement Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries HELP! Entering stock movement al Balance e
	HELP! Matching income and expenditure HELP! Entering stock movement	Cost of goods for primary purpose trading Movement in stock for ancillary trading Movement in stock for goods made by beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries

	HELP! Entering stock movement

TB 492 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up

HELP!Amending headings-yellow cells

HELP!	Defined benefit schemes Defined contribution schemes
HELP!



*ine heading B3*

Governance costs- this category will be taken directly to the SOFA, without any activity analysis Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth

HELP! Amending headings-yellow cells HELP! Matching income and expenditure	HELP! Amending headings-yellow cells HELP! Matching income and expenditure	Independent Examiner's fees Auditor's fees
		Trustees' remuneration NIC on Trustees' remuneration
HELP!	Defined benefit schemes Defined contribution schemes	Trustees Defined benefitpension costs Trustees Defined contributionpension costs
HELP!
THIS ROW - For Northern Ireland only		Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP! Amending headings-blue cells		Sparegovernance costs 1
		Spare governance costs 2 Spare governance costs 3

ine heading B3 Other expenditure unrelated to fundraising

al Balance e

*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*
*Warning !! If expenditure in this category exceeds specified limits (either percentage of income o*
*tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q*
THIS ROW -Group accounts only		Non charitable expenditure of tradingsubsidiar
HELP!	Amending headings-blue cells	Fines andpenalties
HELP!	Matching income and expenditure	Spare heading- other 1
		Spare heading- other 2
		Spareheading-other3
		Spare heading- other 4
		Spare heading- other 5
HELP!	Ex Gratia payments	ExGratia payments

Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation

al Balance e

TB 493 01/30/2025

Workbook properties have been set up

Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure al Balance e	Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure al Balance e	Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure al Balance e

Premises Expenses
This row is for operating leases only
This row is for NON operati
		Service charges payable Rates and water charges Room Hire Light heat and power
HELP! Amending headings-blue cells HELP! Matching income and expenditure
These are NOT operating leases
HELP!Amending headings-yellow cells

TB 494 01/30/2025

Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance

Professional fees paid to the Auditor or Independent Examiner in addition to audit and

HELP!Amending headings-yellow cells	HELP!Amending headings-yellow cells	Assurance -Non audit or examination
		~~Feespaid to the examiner~~'~~s firm~~	al Balance e
		Tax advisoryfees
		Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP!	Amending headings-blue cells	Accountancy fees other than examination or audit fees
HELP!	Matching income and expenditure	Tax advice
		Legal fees
		Consultancy fees
		Management fees
		Other legal and professional
		Legal and professional spare (1)

TB 495 01/30/2025

Workbook properties have been set up

Legal and professional spare (2)

Financial costs

Bank charges Bank charges HELP! How to enter bank charges HELP! Amending headings-blue cells al Balance e	Bank charges Bank charges HELP! How to enter bank charges HELP! Amending headings-blue cells al Balance e
HELP! rows	How to enter interest in these
Depreciation and amortisation
HELP! How to enter depn and amortisation
The headings in this section can be altered in the Balance Sheet section of the TB
*This row is not included in the TB* *totals, as the individual rows above are* *included in the totals*

Taxation - most of this section may not apply to many charities - this cate Do not amend headings in thi ~~s section as they are used for disclosures~~

al Balance e

HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate	HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate
HELP! HELP!
HELP!
Retained (surplus)/deficit


*Balance Sheet of the Charity*

HELP! Altering fixed asset headings

Intangible Fixed Assets

	Cost - disposals Amortisation - b/fwd Amortisation - provided in year Amortisation - disposals

TB 496 01/30/2025

Workbook properties have been set up

Workbook properties have been	Workbook properties have been	set up
HELP! Altering fixed asset headings
Heritage Assets		Cost - b/fwd
		Cost - additions
HELP! Allocating	revaluation from other
assets?		Revaluation in year
		Cost - disposals
		Depn - b/fwd
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Land and Buildings		Cost - b/fwd
		Cost - additions
HELP! Allocating	revaluation to other
assets		Revaluation in year
		Cost - disposals
		Depn - b/fwd
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
HELP! Altering fixed asset headings
Plant & Machinery		Cost - b/fwd
		Cost - additions
		Cost - disposals
		Depn - b/fwd
		Depn - provided in year
		Depn - disposals
HELP! Altering fixed asset headings
Motor Vehicles		Cost - b/fwd
		Cost - additions
		Cost - disposals
		Depn - b/fwd
		Depn - provided in year
		Depn - disposals
Listed investments		B/fwd
		Additions
		Unrealised gains (-)/ losses
If module 22 applies all pooled investments
should be included here and analysed in		Disposals
	notes
Investment properties		B/fwd
		Additions
		Unrealised gains (-)/ losses
		Disposals	al Balance e
HELP! Altering fixed asset headings
Other Unlisted	Investments	B/fwd
		Additions
		Unrealised gains (-)/ losses
		Write down under SORP 10.51 - non group as
		Write down under SORP 10.51 - group underta
		Disposals
HELP! Altering fixed asset headings

TB 497 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Investments in subsidiaries
	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Disposals
Social investments	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Write down under SORP 10.50
	Disposals
Stocks	Stocks
Debtors - due in less than one year	Trade debtors
	Due from group undertakings
	Prepayments and accrued income
	Other debtors
Debtors - due in more than one year
Current asset investments	Cash on deposit - less than 3 months notice	al Balance e
	Cash on deposit - more than 3 months notice
	Investment properties held for sale
	Investments in group undertakings held for sal
	Listed investments
	Other investments
Bank and cash balances	Bank balances in credit
	Petty cash and floats
Creditors less than 1yr	Bank overdrafts
	Bank loans
	Accruals for grants payable
	Payment received on account for contracts or p
	Deferred Income - Unrestricted & designated	fu
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	Finance lease and HP contracts
	Trade creditors
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes
	Other creditors

Defined Benefit schemes - assets & liabilities

Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba

Defined contribution schemes - assets & liabilities

TB 498 01/30/2025

Workbook properties have been set up

Defined contributions pension fund asset/liabili

Charitable provisions and funding com Opening balances

Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12 Share Capital Called up share capital B/fwd Shares issued Shares redeemed Share premium B/fwd On shares issued Expenses of issue Unrestricted and designated funds Unrestricted funds - Revenue Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit Designated Revenue Funds Bt fwd from prior period Transfers in - credit - out debit Designated Fixed Asset Funds Bt fwd from prior period Transfers in - credit - out debit Unrestricted Revaluation Reserve Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year

TB 499 01/30/2025

Workbook properties have been set up	Workbook properties have been set up
Restricted funds		al Balance e
*Restricted Revenue Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
	(Surplus)/Deficit
*Restricted Fixed Asset Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
*Restricted Revaluation Reserve*	Bt fwd from prior period
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year
Pension reserve - unrestricted	Bt fwd from prior period
	Debits charged to funds
	Credits - credited to funds
Totals (all should be zero)

After entering the trial balance,check it balances by clicking the VT '123' If you have correctly entered the Trial Balance, click the link below, to tak

TB 500 01/30/2025

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Overall HELP file see - HELP! How do you approach entering the TB?

All entries in all columns require debits to be entered as positive and credits to be entered wi You should only enter data in blue shaded cells, whether these are numbers or text. All yellow disclosure purposes. There is a wealth of information and tips in the HELP files.

Explanatory HELP files on how you enter data are shown throughout the Trial Balan

ncome of the charity

*SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis entry to £ 326443 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25	*SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis entry to £ 326443 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25	*SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis entry to £ 326443 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25	*SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis entry to £ 326443 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25	*SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis entry to £ 326443 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25

	HELP! INCOME RECOGNITION RULES

				You canonly alter blue shaded descriptions
	1 Donations and gifts from individuals 2 Legacies receivable 3 4 HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies to £ 326443 n STEP 25 n STEP 25 n STEP 25
	HELP !	5Membership subscriptions as donations Members subs as donations
	HELP!	6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 Sponsorship Donated goods and services Capital grants Capital grants from government and public bodies Amending headings-blue cells Spare heading- replace with text -may require detailed analysis Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25 n STEP 25
	HELP!
	HELP!


	HELP!
	HELP!


*SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells e			A2 *Income from charitable activities*
			e
				*Primary purpose and ancillary trading*
	HELP! Primary purpose and ancillary trading
				You can alter any of these descriptions
	1 Sale of goods and services in accordance with the charity's objects
	2 Residentialcarefees HELP! Amending headings-blue cells
	3 Admission fees- Exhibitions and galleries

*SOFA ine heading A2*	*SOFA ine heading A2*	*SOFA ine heading A2*		*Income from charitable activities*
					e
Subheadings are more fully described in			SORP 4.27 to 4.43
	*ine heading A2 (a)*			*Primary purpose and ancillary trading*
	HELP!	Primary purpose and ancillary trading
				You can alter any of these descriptions
			1	Sale of goods and services in accordance
				with the charity's objects
	HELP!	Amending headings-blue cells	2	Residentialcarefees
			3	Admission fees- Exhibitions and galleries

entry

TB 501 01/30/2025

Workbook properties have been	Workbook properties have been	Workbook properties have been	set up	set up
			4	Ticket Sales
			5	Commission Received - charitable activities
			6	Ancillary trading in support of charitable
				objects
			7	Ancillary trading in support of primary
				purpose trading
			8	Sales of goods and services made or ~~provided by beneficiaries~~	entry
			9	Letting of property for charitable purposes
			10	Management fees and charges received
			11	Membership subscriptions in return for
				services
			12	Spare heading- replace with text
HELP!		Taxation and VAT-SOFA A2a	13	Spare heading- replace with text
*ine heading A2 (b)*			*Charitable income from funders*
HELP!	-Income from funders-Subheadings
HELP!		Amending headings-yellow cells	You canonly alter blue shaded descriptions
HELP!	Charitable income from funders		1	Contractual payments from public bodies to fund charitable activities		n	STEP 25
			2	Performance related grants from public bodies to fund charitable activities		n	STEP 25
			3	Contractual payments from non public bodies to fund charitable activities		n	STEP 25
			4	Performance related grants from non public
				bodies to fund charitable activities		n	STEP 25
HELP!	Amending headings-blue cells		5	Spare heading- to be analysed - replace with text		n	STEP 25
			6	Spare heading 1 broad heading with no
				analysis- replace with text
			7	Spare heading 2- broad heading with no
HELP!		Taxation and VAT-SOFA A2b		analysis -replace with text

ine heading A3

Income from other, non charitable, tradi

HELP! Income from other trading activities

Subheadings are m~~ore fully described in SORP 4.27 to 4.43~~ You can alter any of these descriptions, exc 1 2 Income from fundraising events 3 Income from fundraisingevents 4 Non-charitabletrading activities 5 6 Incomefromthe sale ofdonated goods 7 HELP! Fundraising trading Trading activities to raise funds for the charity HELP! Fundraising events HELP! Non primary purpose trading HELP! Non charitable trading HELP! Non charitable commission Commission received - non charitable activities HELP! Sale of donated goods HELP! Trading by subsidiaries Non-charitable trading activities of subsidiary entities entry	Subheadings are m~~ore fully described in SORP 4.27 to 4.43~~ You can alter any of these descriptions, exc 1 2 Income from fundraising events 3 Income from fundraisingevents 4 Non-charitabletrading activities 5 6 Incomefromthe sale ofdonated goods 7 HELP! Fundraising trading Trading activities to raise funds for the charity HELP! Fundraising events HELP! Non primary purpose trading HELP! Non charitable trading HELP! Non charitable commission Commission received - non charitable activities HELP! Sale of donated goods HELP! Trading by subsidiaries Non-charitable trading activities of subsidiary entities entry	~~re fully described in SORP 4.27 to 4.43~~ entry

TB 502 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
8 9 10 11 Salaries recharged to other organisations 12 Sale of bought in goods 13 Spare heading- replace with text *ine heading A4* *Investment income* HELP! Membership subscriptions-for goods and services-not as donations Membership subscriptions and sponsorships as, a payment for goods or services HELP!Income from letting and licensing Income from letting and licensing of property for non charitable purposes HELP! Sponsorship for benefits Sponsorships and social lotteries which cannot be considered pure donations HELP! Salaries recharged to other organis HELP! Sale of bought in goods HELP! Amending headings-blue cells HELP! Income from investments HELP! Complying with the SORP-Investment entry
HELP!
HELP!
HELP!


*ine heading A4*
HELP! Income from		investments

Subheadings are more fully described in SORP 4.27 to 4.43 1 PropertyRental Income 2 Dividend Income 3 Bank Interest Receivable 4 Non Bank interest receivable 5Other InvestmentIncome 6 Spare heading- replace with text 7Spareheading- replacewithtext 8 Spare heading- replace with text You canonly alter blue shaded descriptions HELP! Amending headings-blue cells HELP!Amending headings-yellow cells HELP! Bank interest HELP! Other interest HELP!Taxation and VAT-SOFA A4	Subheadings are more fully described in SORP 4.27 to 4.43 1 PropertyRental Income 2 Dividend Income 3 Bank Interest Receivable 4 Non Bank interest receivable 5Other InvestmentIncome 6 Spare heading- replace with text 7Spareheading- replacewithtext 8 Spare heading- replace with text You canonly alter blue shaded descriptions HELP! Amending headings-blue cells HELP!Amending headings-yellow cells HELP! Bank interest HELP! Other interest HELP!Taxation and VAT-SOFA A4	Subheadings are more fully described in SORP 4.27 to 4.43 1 PropertyRental Income 2 Dividend Income 3 Bank Interest Receivable 4 Non Bank interest receivable 5Other InvestmentIncome 6 Spare heading- replace with text 7Spareheading- replacewithtext 8 Spare heading- replace with text You canonly alter blue shaded descriptions HELP! Amending headings-blue cells HELP!Amending headings-yellow cells HELP! Bank interest HELP! Other interest HELP!Taxation and VAT-SOFA A4	Subheadings are more fully described in SORP 4.27 to 4.43 1 PropertyRental Income 2 Dividend Income 3 Bank Interest Receivable 4 Non Bank interest receivable 5Other InvestmentIncome 6 Spare heading- replace with text 7Spareheading- replacewithtext 8 Spare heading- replace with text You canonly alter blue shaded descriptions HELP! Amending headings-blue cells HELP!Amending headings-yellow cells HELP! Bank interest HELP! Other interest HELP!Taxation and VAT-SOFA A4
	1 PropertyRental Income 2 Dividend Income HELP! Amending headings-blue cells HELP!Amending headings-yellow cells
	HELP!	3 Bank Interest Receivable 4 Non Bank interest receivable Bank interest Other interest
	HELP!
		5Other InvestmentIncome
	6 Spare heading- replace with text HELP!Taxation and VAT-SOFA A4
		7Spareheading- replacewithtext 8 Spare heading- replace with text

ine heading A5

Other income

HELP! Other income

Subheadings are more fully described in SORP 4.27 to 4.43 HELP! What should be in this section

entry

Gains and Losses

You can only alter blue shaded descriptions

HELP! Gains/losses on fixed assets

HELP! Gains/losses on social investments

HELP! Gains/losses on heritage assets

ONLY use this spare row to enter gains and losses ONLY

1 Realised losses on disposals of tangible fixed assets held for the charity’s own use
2 Realised losses on disposals of social investments which are programme related
3 Realised losses on disposals of heritage assets
4 Realised losses on the disposal of intangible assets
5 Spare heading for realised gains and lossesreplace with text

Other

HELP! Amending headings - yellow cells HELP! Amending headings - blue cells

For further help for these three rows, see SORP module 20

HELP! Insurance claims

6 Royalties from the exploitation of intellectual property rights
7 Sundry other income 8 Conversion of endowment funds into income 9 Capital funds released to income funds from expendable endowment
10 Release of funds to income from the ‘unapplied total return fund’
11 Insurance claims - Revenue items

TB 503 01/30/2025

Workbook properties have been set up

DO NOT enter gains and losses in this row 12 Spare heading- replace with text - but other sundry income

Gross income of the charity for year ended 31 March 2024 excluding items in section D

ine heading D1

Net revaluation gains/losses on assets inclu

HELP! Revaluation of fixed assets

he requirements are more fully described in SORP 4.39 to 4.41 and Module 10

entry

Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure

ine heading D2

Net gains/Losses on Investment ass

HELP! Changing the headings and descriptions in this section HELP! Realised and unrealised gains on investment assets

A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41

HELP! Amending headings - yellow cells

Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries

B) Unrealised gains on revaluation or write down are transferred to the cost of the relev

Do NOT enter REALISED gains or losses on Programme related investments - they should b Mixed Motive investments should be included here

ine heading D3

Net actuarial gains on defined pension b

HELP! Net actuarial gains on defined pension benefit schemes he requirements are more fully described in SORP 4.39 to 4.416

entry

Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure

ine heading D3 (a) Extraordinary items HELP! Extraordinary items

he requirements are more fully described in SORP 4.16 to 4.18

Enter Extraordinary items as an aggregate figure

ine heading D3 (b)

Costs of fundamental reorganisation or

TB 504 01/30/2025

Workbook properties have been set up

HELP! Costs of fundamental reorganisation etc

he requirements are more fully described in SORP 4.16 to 4.18

Enter Costs of fundamental reorganisation or restructuring as an aggregate figure

Expenditure

HELP! Allocating costs -how do entries appear in the accounts?

Costs specifically attributable to activities:- ine heading B1 Costs of raising funds

entry

Expenditure on raising funds and costs of investment management

HELP! Amending headings-blue cells	HELP! Amending headings-blue cells	Agent's costs for fundraising Commissions payable Fundraising publicity & marketing Cost of fundraising activities Fundraising trading costs Costs of nonprimary purpose trading Investment management costs Professional investment advice Rent collection costs for non charitablepropert Propertyrepairs and maintenance for non char Marketing & advertising of fundraising Cost of operating membership scheme Cost of operating social lotteries Costs of staging fundraising events Costs of charity shop selling goods Gross wages and salaries - fundraisingactivitie Employers' NI - fundraisingactivities Defined benefitpension costs - fundraisingact Defined contributionpension costs - fundraisin TemporaryStaff - fundraisingactivities Costs of operating a trading company Subcontracted fundraising Spare fundraising costs 1 Spare fundraising costs 2 Spare fundraising costs 3 Movement in stock for non primary purpose trading Costs of seeking donations,grants and legacies

HELP! Amending headings-yellow cells HELP! Entering stock movement HELP! Matching income and expenditure
HELP!



HELP!	Defined benefit schemes Defined contribution schemes
HELP!

THIS ROW -Group consolidated accounts only

ine heading B2

Expenditure on charitable activities

Expenditure on charitable activities

entry HELP! What the SORP requires in this section

TB 505 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes		Gross wages and salaries - charitable activities Employers' NI - Charitable activities Defined benefitpension costs - charitable activ Defined contributionpension costs - charitable TemporaryStaff - Charitable Activities Travel and Subsistence - Charitable Activities Marketingand advertisingof charitable service Costs of negotiatingcharitable contracts andg Expenditure incurred by subsidiaries on charita Donations Paid Zakah Freelance Staff Dawah Madrasah Spare charitable activity costs 6 Insurance Costs Event
HELP!
HELP!



THIS ROW -Group consolidated accounts only
HELP! Amending headings-blue cells

Expenditure on charitable activities - Grant making Grants made to individuals Grants made to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells entry	Expenditure on charitable activities - Grant making Grants made to individuals Grants made to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells entry	Expenditure on charitable activities - Grant making Grants made to individuals Grants made to organisations Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4 *HELP!Amending headings-yellow cells HELP!* Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells entry
		Costs relatingto the award ofgrants Monitoringcosts ofgrants awarded Support cost related togrants awarded Gross wages and salaries -grantmakingactivit Employers' NI -grantmakingactivities Defined benefitpension costs -grantmakingac Defined contributionpension costs -grantmak TemporaryStaff -grantmakingactivities Spare grantmaking costs 1 Spare grantmaking costs 2 Spare grantmaking costs 3 Spare grantmaking costs 4
HELP!	Defined benefit schemes Defined contribution schemes
HELP!

HELP!	Amending headings-blue cells

The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them

Primary purpose and ancillary trading HELP! Amending headings - blue cells Cost of goods for primary purpose trading HELP! Entering stock movement Cost of goods for primary purpose trading entry HELP! Matching income and expenditure Cost of goods for primary purpose trading Movement in stock for goods made by HELP! Entering stock movement beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries HELP! Entering stock movement Movement in stock for ancillary trading

TB 506 01/30/2025

Workbook properties have been set up	Workbook properties have been set up	Workbook properties have been set up
		Gross wages and salaries - charitable tradinga Employers' NI - charitable tradingactivities Defined benefitpension costs - charitable tradi Defined contributionpension costs - charitabl TemporaryStaff - charitable tradingactivities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 Marketing and advertising of primary purpose trading
HELP!Amending headings-yellow cells

HELP!	Defined benefit schemes Defined contribution schemes
HELP!

ine heading B3

Governance costs

entry

Governance costs- this category will be taken directly to the SOFA, without any activity analysis

Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth

HELP! Amending headings-yellow cells HELP! Matching income and expenditure	HELP! Amending headings-yellow cells HELP! Matching income and expenditure	Independent Examiner's fees Auditor's fees
		Trustees' remuneration NIC on Trustees' remuneration
HELP!	Defined benefit schemes Defined contribution schemes	Trustees Defined benefitpension costs Trustees Defined contributionpension costs
HELP!
THIS ROW - For Northern Ireland only		Trustees' expenses ReportingAccountant fees Trustees' indemnityinsurance
		Benefitspaid to trustees
HELP! Amending headings-blue cells		Sparegovernance costs 1
		Spare governance costs 2 Spare governance costs 3

ine heading B3

Other expenditure unrelated to fundraising entry

*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*	*Other expenditure unrelated to fundraising or to charitable activities*
*Warning !! If expenditure in this category exceeds specified limits (either percentage of income o*
*tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q*
THIS ROW -Group accounts only		Non charitable expenditure of tradingsubsidiar
HELP!	Amending headings-blue cells	Fines andpenalties
HELP!	Matching income and expenditure	Spare heading- other 1
		Spare heading- other 2
		Spareheading-other3
		Spare heading- other 4
		Spare heading- other 5
HELP!	Ex Gratia payments	ExGratia payments

Other items of expenditure which will require allocation to activities

entry

Non specific support costs requiring allocation

TB 507 01/30/2025

Workbook properties have been set up

Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2 Premises Expenses This row is for operating leases only Rent payable under operating leases This row is forNON operating leases Licence feespayable Service charges payable Rates and water charges These are NOT operating leases Room Hire Light heat and power HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure HELP! Amending headings-blue cells HELP! Matching income and expenditure HELP!Amending headings-yellow cells entry entry	Employee costs not included in direct costs Cost of salaries recharged to other organisatio Employers' NI - Recharged salaries Defined benefitspension costs - recharged em Defined contributionpension costs - recharged Salaries - Administrative staff Defined benefitpension cost - administrative st Defined contributionpension cost - administrat Employers' NI - Administrative staff Temporarystaff and recruitment Other salaries Employer's NI - Other salaries Defined benefitpension costs - Other salaries Defined contributionpension costs - Other sala Training and welfare - staff Payroll fees and charges Travel and subsistence - staff Redundancy payments Compensationpayments Recruitment expenses Child care for staff Child care for staff Entertaining Employees' liability insurance Homeworker's allowance - staff Employment spare (1) Subcontractors Volunteer costs Volunteers' expenses Child Care for volunteers Training and welfare - volunteers Travel and subsistence - volunteers Motor expenses - volunteers Homeworkers' allowance - volunteers Volunteers' costs - spare 1 Volunteers' costs - spare 2 Premises Expenses This row is for operating leases only Rent payable under operating leases This row is forNON operating leases Licence feespayable Service charges payable Rates and water charges These are NOT operating leases Room Hire Light heat and power HELP!Amending headings-yellow cells HELP! Matching income and expenditure HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Defined benefit schemes HELP! Defined contribution schemes HELP! Amending headings-blue cells HELP! Amending headings-blue cells HELP! Matching income and expenditure HELP! Amending headings-blue cells HELP! Matching income and expenditure HELP!Amending headings-yellow cells entry entry

HELP! Amending headings-blue cells HELP! Matching income and expenditure
These are NOT operating leases
HELP!Amending headings-yellow cells

TB 508 01/30/2025

Workbook properties have been	Workbook properties have been	set up
		Cleaning and waste management
		Premises repairs, renewals and maintenance
		Premises repairs, renewals and maintenance
		Property insurance
		Premises spare (1)
		Premises spare (2)
Administrative overheads
HELP!	Amending headings-blue cells	Telephone, fax and internet
HELP!	Matching income and expenditure	Postage	entry
		Stationery and printing
		Courier Services
		Information and publications
		Subscriptions to periodicals
		Membership subscriptions
		Equipment expenses
		Hire of equipment
		Software licences and expenses
		Health and safety costs
		Advertising and marketing
		Liabilty and contents insurance
		Sundry expenses
		Courier services
		Information and publications
		Equipment,repairs,expenses and
		maintenance
		PAT tests
		Resource costs
		Licences & Permits
		Admin costs spare (1)
		Admin costs spare (2)
		Admin costs spare (3)

Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and	Professional fees paid to the Auditor or Independent Examiner in addition to audit and
HELP!Amending headings-yellow cells		Assurance -Non audit or examination
		~~Feespaid to the examiner~~'~~s firm~~	entry
		Tax advisoryfees
		Other financial services
Professional fees paid to advisors other than the auditor or examiner
HELP!	Amending headings-blue cells	Accountancy fees other than examination or audit fees
HELP!	Matching income and expenditure	Tax advice
		Legal fees
		Consultancy fees
		Management fees
		Other legal and professional
		Legal and professional spare (1)

TB 509 01/30/2025

Workbook properties have been set up

Legal and professional spare (2)

Financial costs

	Bank charges Bank charges entry
	Hire Purchase interest Loan interest Bank interest payable Intangible Fixed Assets - Amortisation Heritage Assets - Depreciation Land and Buildings - Depreciation Plant & Machinery - Depreciation Motor Vehicles - Depreciation

HELP! How to enter bank charges HELP! Amending headings - blue cells

HELP ! How to enter interest in these rows

Depreciation and amortisation

HELP! How to enter depn and amortisation

The headings in this section can be altered in the Balance Sheet section of the TB

This row is not included in the TB totals, as the individual rows above are included in the totals

Depreciation & Amortisation in total for the

Charitable provisions and funding commitments- See SORP 7.39

Provisions and commitments made in the year HELP! Provisions, commitments etc HELP!Amending headings-yellow cells Amounts charged against the provisions and commitments in the year	Provisions and commitments made in the year HELP! Provisions, commitments etc HELP!Amending headings-yellow cells Amounts charged against the provisions and commitments in the year
	Reversals of unused amounts in the year

Taxation - most of this section may not apply to many charities - this cate Do not amend hea ~~dings in this section as they are used for disclosures~~ entry

HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate	HELP! Amending headings-yellow cells HELP! Corporation tax HELP!Deferred Tax HELP! Income tax HELP! VAT flat rate
HELP! HELP!
HELP!
Retained (surplus)/deficit


*Balance Sheet of the Charity*

HELP! Altering fixed asset headings

Intangible Fixed Assets

	Cost - disposals Amortisation - b/fwd Amortisation - provided in year Amortisation - disposals

TB 510 01/30/2025

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Heritage Assets		Cost - b/fwd
		Cost - additions
HELP! Allocating	revaluation from other
assets?		Revaluation in year
		Cost - disposals
		Depn - b/fwd
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
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Land and Buildings		Cost - b/fwd
		Cost - additions
HELP! Allocating	revaluation to other
assets		Revaluation in year
		Cost - disposals
		Depn - b/fwd
		Depn - charge for the year
		Depn - revaluation
		Depn - disposals
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Plant & Machinery		Cost - b/fwd
		Cost - additions
		Cost - disposals
		Depn - b/fwd
		Depn - provided in year
		Depn - disposals
HELP! Altering fixed asset headings
Motor Vehicles		Cost - b/fwd
		Cost - additions
		Cost - disposals
		Depn - b/fwd
		Depn - provided in year
		Depn - disposals
Listed investments		B/fwd
		Additions
		Unrealised gains (-)/ losses
If module 22 applies all pooled investments
should be included here and analysed in		Disposals
	notes
Investment properties		B/fwd
		Additions
		Unrealised gains (-)/ losses
		Disposals	entry
HELP! Altering fixed asset headings
Other Unlisted	Investments	B/fwd
		Additions
		Unrealised gains (-)/ losses
		Write down under SORP 10.51 - non group as
		Write down under SORP 10.51 - group underta
		Disposals
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TB 511 01/30/2025

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Investments in subsidiaries
	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Disposals
Social investments	B/fwd
	Additions
	Unrealised gains (-)/ losses
	Write down under SORP 10.50
	Disposals
Stocks	Stocks
Debtors - due in less than one year	Trade debtors
	Due from group undertakings
	Prepayments and accrued income
	Other debtors
Debtors - due in more than one year
Current asset investments	Cash on deposit - less than 3 months notice	entry
	Cash on deposit - more than 3 months notice
	Investment properties held for sale
	Investments in group undertakings held for sal
	Listed investments
	Other investments
Bank and cash balances	Bank balances in credit
	Petty cash and floats
Creditors less than 1yr	Bank overdrafts
	Bank loans
	Accruals for grants payable
	Payment received on account for contracts or p
	Deferred Income - Unrestricted & designated	fu
	Deferred Income - Restricted funds
	Deferred Income - Endowment funds
	Finance lease and HP contracts
	Trade creditors
	Accruals
	Due to group undertakings
	Corporation tax
	PAYE, NIC VAT and other taxes
	Other creditors

Defined Benefit schemes - assets & liabilities

Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba

Defined contribution schemes - assets & liabilities

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Defined contributions pension fund asset/liabili

Creditors greater than 1yr

Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fuentry Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors

Charitable provisions and funding com Opening balances

Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year

Deferred tax B/fwd Charged to the p/l account

Funds of the charity

entry

Unanalysed funds bt fwd

Unanalysed surplus/deficit from prior period £-16106.12

Share Capital

Unrestricted and designated funds

TB 513 01/30/2025

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Restricted funds		entry
*Restricted Revenue Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
	(Surplus)/Deficit
*Restricted Fixed Asset Funds*	Bt fwd from prior period
	Transfers in - credit - out debit
*Restricted Revaluation Reserve*	Bt fwd from prior period
	Transfers in - credit - out debit
	Revaluation surpluses/deficits in the year
Pension reserve - unrestricted	Bt fwd from prior period
	Debits charged to funds
	Credits - credited to funds
Totals (all should be zero)

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TB 514 01/30/2025

Workbook properties have been set up

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

Overall HELP file see - HELP! How do you approach entering the TB?

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ncome of the charity

*SOFA Line heading A1* *Donations & Legacies* 1 Donations and gifts from individuals 2 Legacies receivable 3 4 5Membership subscriptions as donations 6 Sponsorship 7Donated goods and services 8 9 Capital grants from non public bodies 10 11 *SOFA ine heading A2* *Income from charitable activities* Subheadings are more fully described in SORP 4.27 to 4.43 *ine heading A2 (a)* *Primary purpose and ancillary trading* You can alter any of these descriptions 1 2 Residentialcarefees 3 Admission fees- Exhibitions and galleries HELP! ACTIVITY BASED ACCOUNTS HELP! NON ACTIVITY BASED ACCOUNTS HELP! CHANGING TB SUBHEADINGS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! INCOME RECOGNITION RULES HELP! A1 Income from donations and legacies You canonly alter blue shaded descriptions HELP! Donations and gifts HELP! Legacies Revenue grants from government and public bodies HELP! Amending headings-yellow cells Revenue grants and donations from non public bodies HELP ! Members subs as donations HELP! Sponsorship HELP! Donated goods and services HELP! Capital grants Capital grants from government and public bodies HELP! Amending headings-blue cells Spare heading- replace with text -may require detailed analysis HELP! Taxation and VAT-SOFA A1 Spare heading- replace with text -may require detailed analysis HELP! Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects HELP! Amending headings-blue cells 3.8	HELP! ACTIVITY BASED ACCOUNTS	*Donations & Legacies* HELP! NON ACTIVITY BASED ACCOUNTS HELP! FURTHER ANALYSIS OF SUBHEADIN HELP! A1 Income from donations and legacies

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4 Ticket Sales
5 Commission Received - charitable activities
6
7
8
9 Letting of property for charitable purposes
10 Management fees and charges received
11
12 Spare heading- replace with text
13 Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services
HELP!Taxation and VAT-SOFA A2a

ine heading A2 (b)

Charitable income from funders

HELP! - Income from funders - Subheadings

HELP! Amending headings-yellow cells	HELP! Amending headings-yellow cells	HELP! Amending headings-yellow cells
HELP!	1 Charitable income from funders Contractual payments from public bodies to fund charitable activities

	2 3 4 Performance related grants from public bodies to fund charitable activities Contractual payments from non public bodies to fund charitable activities Performance related grants from non public bodies to fund charitable activities
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		6 Spare heading 1 broad heading with no analysis- replace with text
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ine heading A3

Income from other, non charitable, tradi

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Subheadings are more fully described in SORP 4.27 to 4.43

	You can alter any of these descriptions, exc
1 2 Income from fundraising events 3 Income from fundraisingevents 4 Non-charitabletrading activities 5 HELP! Fundraising trading Trading activities to raise funds for the charity HELP! Fundraising events HELP! Non primary purpose trading HELP! Non charitable trading HELP! Non charitable commission Commission received - non charitable activities
6 Incomefromthe sale ofdonated goods 7 HELP! Sale of donated goods HELP! Trading by subsidiaries Non-charitable trading activities of subsidiary entities

TB 516 01/30/2025

Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024

VT Data entry HELP! What is the Data Input Sheet? Applicable version of the Financial Reporting Standard 102 January 2015, as modi Enter data in the blue spaces Enter numbers as + unless indicated. Do not enter data in yellow spaces

HELP! What are data units? Units (eg £ or £000) £ include trailing zeros if required For figures to the nearest £, ente On the basis of data entered, accounts will be in 1 For non Group Accounts, entries Signing off details HELP Why are these dates important? Date - format '01/01/16' Approval date of the accounts by the board 1/29/2025 This MUST not be after Date - format '01/01/16' Date of signing on the audit/accountants report 1/29/2025 This MUST not be befo Person signing trustees' report: Name of trustee Abdul Aziz Henry Name of trustee signing balance sheet Abdul Aziz Henry Auditor/Examiner/Accountant information HELP Rules on disclosure Name of senior statutory MD Hussain - FCCA auditor/Examiner/Accountant LEAVE BLANK FOR EXAMINERS Independent Examination Type of firm (eg Chartered Accountants) Chartered Certified Accountant The above has to be the precise description tha Address of auditors/examiner/accountants Address line 1 Unit 301 Address line 2 Lock Studios City or town 7 Corsican Square County or region England Postcode E3 3YD Accounts data Current year C HELP! Percentage of turnover outside UK This period Percentage of turnover outside UK This period Detailed profit and l HELP! Depn on finance leases £ depreciation of assets held under finance leases & HP compensation to past trustees for loss of office

HELP! Compensation to past trustees

	HELP! Compensation to past trustees

	Number of trustees to whom benefits accrued	This period Number
	under money purchase pension schemes
	HELP! Trustees'pension benefits

Freehold land & buildings if revalued amounts shown in trial balance:		This period £
	*historical cost* *cumulative depreciation based on cost*
	HELP! Revaluation of land & buildings

Net book value of plant and machinery included in fixed assets		£
	held under finance leases or HP contracts
	HELP! NBV of assets under finance leases or HP
Net book value of assets funded by restricted funds and where the
charity is required under the terms of the gift to hold the asset on an ongoing basis.
		£
Secured bank loans included in creditors

Page numbers for the accounts

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Trustees' Annual Report
1

Statement of Responsibilities
6
Independent Examiner's Report
9
Statement of Financial Activities
12
Statement of Financial Activities - Prior Year statement
13
Statement of total recognised gains and losses
11
Movements in funds
14
Revaluation reserves
14
Revenue Funds
14
Fixed Asset funds
15
Income and Expenditure account
16
Summary of funds
16
Balance sheet
17
Cash flow statement
-
Notes to the accounts
19
VERY last page number of the accounts
28

Notes to the accounts The notes attached on pages 19 to 28 form an integral part of these a

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gnatures

arily arily dual - not a tep 32 onducted tant"

Charity Registration Number 1168959

Brixton Mosque and Islamic Cultural Centre

Report and Accounts

31 March 2024

Brixton Mosque and Islamic Cultural Centre

Report and accounts for the year ended 31 March 2024

	Page
Charity information		1
Trustees' Annual Report		1
Statement of Trusteess' responsibilities		6
Independent Accountant's Report		9
*Funds Statements:-*
Statement of Financial Activities		12
Statement of Financial Activities - Prior Year statement		13
Statement of total recognised gains and losses		11
Movements in funds		14
Revaluation reserves		14
Revenue Funds		14
Fixed Asset funds		15
Income and Expenditure account		16
Summary of funds		16
Balance sheet		17
Notes to the accounts		19

Brixton Mosque and Islamic Cultural Centre

Trustees' Annual Report for the year ended 31 March 2024

The Trustees present their Report and Accounts for the year ended 31 March 2024.

Reference and administrative details

Brixton Mosque and Islamic Cultural Centre

The legal name of the charity is:- Brixton Mosque and Islamic Cultural Centre

The charity is also known by its operating name, Brixton Mosque and Islamic Cultural 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 1168959

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) .

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:-

1 Gresham Road Brixton, London United Kingdom, SW9 7PH Telephone: 020 7735 9967 Email Address info@brixtonmasjid.co.uk Web address: brixtonmasjid.co.uk

The Trustees in office on the date the report was approved were:

Mr Abdur-Rahman Anderson Mr Raymond Jamal Boakye Mr Jafar Jeffrey Mr Abdul Aziz Andrew Henry Mr Mohammed Kamaludin

The following persons served as Trustees during the year ended 31 March 2024 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Objects and activities of the charity

525

The purposes of the charity as set out in its governing document.

To Advance the Islamic faith.

Brixton Mosque and Islamic Cultural Centre

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2024

I report to the Trustees on my examination of the financial statements of the charity on pages 12 to 28 for the year ended 31 March 2024 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 19.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 6, 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

526

Brixton Mosque and Islamic Cultural Centre

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.

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.

Signed:

MD Hussain - FCCA - Independent Examiner

Chartered Certified Accountant Unit 301 Lock Studios 7 Corsican Square England E3 3YD

This report was signed on 29 January 2025

527

528

529

Brixton Mosque and Islamic Cultural Centre Statement of total recognised gains and losses for the year ended 31 March 2024

Notes Profit for the financial year Unrealised surplus on revaluation of properties 8 Total recognised gains and losses related to the year Prior year adjustments Total recognised gains and losses since last accounts	2024 £ 5,488 - 5,488 - 5,488	2023 £ 18,255 -
		18,255

530

Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024

Statement of Financial Activities for the year ended 31 March 2024

Current year 2024 £ 178,958 - 173,470 Unrestricted Funds	Current year 2024 £ - - - Restricted Funds	Prior Year Total Funds 2023 £ 147,486 - 129,231
173,470	-	129,231

5,488	-	18,255
	(676)	18,255
5,488 532,863	(676) 68,721	18,255 -
538,351	68,045	18,255

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 the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 19 to 28 form an integral part of these accounts.

531

Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024

Prior Year Prior Year 2023 2023 £ £ -# - - - - - - - - - - - 583,329 - 583,329 - - - 583,329 - Unrestricted Funds Restricted Funds	Prior Year Prior Year 2023 2023 £ £ -# - - - - - - - - - - - 583,329 - 583,329 - - - 583,329 - Unrestricted Funds Restricted Funds	Prior Year Total Funds 2023 £ 147,486 147,486 - 129,231 129,231 18,255 (565,074) (565,074) -
-	-
- -	- -
-	-
-	-
583,329	-
583,329 -	- -
583,329	-	(565,074)

All activities derive from continuing operations

532

Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024

Brixton Mosque and Islamic Cultural Centre - Resources applied in the year ended 31 March 2024 towards fixed assets for Charity use:-

March 2024 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	2024 £ 4,812 - 4,812	2023 £ 18,255 -
		18,255

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 19 to 28 form an integral part of these accounts.

533

Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024

Movements in revenue and capital funds for the year ended 31 March 2024

Revenue accumulated funds

Accumulated funds brought forward Recognised gains and losses before transfers Closing revenue funds	Unrestricted Funds 2024 £ 532,863 5,488	Restricted Funds 2024 £ 68,721 -	Total Funds 2024 £ 601,584 5,488 607,072 606,396	Last year Total Funds 2023 £ - 18,255 18,255 601,584
	538,351	68,721
	538,351	68,045

Give the details required by rule 129 of the SORP THIS WILL AUTOHIDE AUTOMATICALLY			Total Funds 2024 £ 606,396	Last Year Total Funds 2023 £ 601,584
Summary of funds Unrestricted Restricted and Funds Designated funds 2024 2024 £ £ Revenue accumulated funds 538,351 68,045 Insert the actual transfers to/from designated funds in the line below and they will automatically transferto other cells in the templates Fixed asset funds rep esent he written down value of tangible fixed assets subject to restrictions (restricted fixed asset funds) plus the balance of the written down value of tangible fixed assets (designated fixed asset funds). Therefore the total of tangible fixed asset funds should agree to the written down value of tangible fixed assets Reconciliation of Funds THIS WILL AUTOHIDE AUTOMATICALLY SORP 74 states The Statement of Financial Activities should reflect the principal movements between the opening and closing balances on all the funds of the charity. It should be analysed between unrestricted income funds, restricted income funds and endowment funds (permanent and expendable combined).

The notes attached on pages 19 to 28 form an integral part of these accounts.

534

Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024

Brixton Mosque and Islamic Cultural Centre The funds transferred to capital reserve represent those restricted funds expended on capital projects, and as a consequence now form unrestricted capital funds . Refer to the accounting policies Income and Expenditure Account for the year ended 31 March 2024 as required by the note, note number 1 Companies Act 2006

*Income* Income from operations Gross income in the year before exceptional items Gross income in the year including exceptional items *Expenditure* Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Fundraising costs Governance costs Total expenditure in the year Extraordinary items Net income before tax in the financial year Net income after tax in the financial year Retained surplus for the financial year All activities derive from continuing operations	2024 £ 178,958 178,958 178,958 172,086 - - 1,384 173,470 - 5,488 5,488 5,488	2023 £ 147,486
		147,486
		147,486
		126,538 - - 2,693
		129,231
		-
		18,255
		18,255
		18,255

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 19 to 28 form an integral part of these accounts.

535

Brixton Mosque and Islamic Cultural Centre - Balance Sheet as at 31 March 2024

Notes Fixed assets A Tangible assets 8 A2 Current assets B Debtors 15 B2 Cash at bank and in hand B4 Total current assets SORP Ref	2023 £ 590,931 - 31,600 31,600	2023 £ 590,931 - 31,600 31,600

9 C1 (20,947) (20,947) Net current assets 15,465 10,653 The total net assets of the charity 606,395 601,584 The total net assets of the charity are funded by the funds of the charity, as follows:- Restricted funds Restricted Revenue Funds 13 D2 68,045 68,721 Restricted Fixed Asset Funds 13 D2 - - Restricted Revaluation Reserve 13 D4 - - - - Unrestricted Funds Called up share capital - - Share premium - - Unrestricted Revenue Funds 13 D3 522,246 516,757 Unrestricted Revaluation Reserve 13 D4 - - Total charity funds 606,397 601,584 Creditors: amounts falling due within one year
		601,584
		68,721 - - 516,757
	- -
		601,584

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 11.

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.

536

Brixton Mosque and Islamic Cultural Centre - Balance Sheet as at 31 March 2024

Abdul Aziz Henry

Trustee Approved by the board of trustees on 29 January 2025

The notes attached on pages 19 to 28 form an integral part of these accounts.

537

Brixton Mosque and Islamic Cultural Centre Cash Flow Statement for the year ended 31 March 2024 Cash flows from operating activities Net cash provided by operating activities as shown below A *Cash flows from investing activities* Purchase of property, plant and equipment *Cash flows from financing activities*	2024 £ (1,438) -	2023 £ 18,255 -

538 Net cash provided by financing activities C - Overall cash provided by all activities A+B+C (1,438) Cash movements (1,037) Cash and cash equivalents at 1 April 2023 31,600 Change in cash and cash equivalents due to exchange rate movements - Cash at bank and in hand less overdrafts at 31 March 30,563 Brixton Mosque and Islamic Cultural Centre Cash Flow Statement for the year ended 31 March 2024 - Continued Reconciliation of net income to net cash flow from operating activities Net income as shown in the Statement of Financial Activities 4,812 Net cash provided by operating activities A (1,438) Analysis of cash and cash equivalents 2024 £ Cash in hand at for the year ended 31 March 2024 30,162 Notice deposits - (less than 3 months) - Total cash and cash equivalents 30,162 Change in cash and cash equivalents from activities in the year ended 31 March 2024		- 18,255 18,255 - - 18,255 18,255 18,255 2023 £ 31,600 - 31,600

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024

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.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from nonexchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

539

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Income from legacies

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities

Donated goods, facilities and services

Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.

540

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024

Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in 'legacies and donations '. Goods donated for resale are included in 'Income from other trading activities'

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.

Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

541

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

542

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any particular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note4.

Policies relating to assets, liabilities and provisions and other matters.

Fixed Asset Investments

Fixed asset investments in quoted shares, traded bonds, investment properties and similar investments are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period. Investment properties are not depreciated.

Fixed asset investments in unlisted equities are shown at the balance sheet date at the best estimate of their market value, where practicable. Where valuation techniques are considered unreliable or where, in the opinion of the trustees, the costs outweigh the benefits to the users of the accounts, the investment is included at cost, and a review is undertaken at each year end as to whether the asset should be written down.

All gains on fixed asset investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Freehold premises	0	% straight line
Leasehold premises	2	% straight line
Plant and machinery	20	% straight line
Motor vehicles	25	% straight line

Accounting for capital grants and fixed asset funds.

543

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024

Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 8.

Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.

When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.

Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.

The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.

In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.

Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.

Insofar as this policy relates to Government grants and to the extent that it may be a departure from 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), such departure is justified on the basis that it is in order to comply with the SORP.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Liabilities are amounts due to creditors and any provision made as a result of an obligation to transfer economic benefits, usually in the form of a cash payment, to a third party. Liabilities must be measured at their settlement amount. A liability is recognised for the amount that the charity anticipates it will pay to settle the debt Accounting and reporting by the charity

Cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Fund Accounting

or use at the discretion of the trustees in furtherance of the general objectives of the charity.

2 Liability to taxation

544

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024

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.

545

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024

3 Winding up or dissolution of the charity

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 charity 10-15 Volunteers who donated a huge number of hours. It is estimated that without the help of volunteers, the charity would need to find the equivalent of over £20,000 to obtain similar services. 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 Staff costs and emoluments

*Salary costs* Gross Salaries excluding trustees and key management personnel Total salaries, wages and related costs *Numbers of full time employees or full time equivalents* The average number of total staff employed in the year was The average number of part time staff employed in the year was The average number of full time staff employed in the year was The estimated full time equivalent number of all staff employed in the year was	2024 £ 39,361	2023 £ 30,564
	39,361	30,564
	2024 2	2023 1
	- 2 2	1 1 1

The estimated equivalent number of full time staff deployed in different activities in the year was:-

Engaged on charitable activities Engaged on publicity activities Engaged on fundraising activities Engaged on management and administration *The estimated full time equivalent number of all staff employed as above*	1 1 1 1	2 1 1 1
	2	1

Trustee Remuneration and Benefits

6 Remuneration and payments to Trustees and persons connected with themTHIS WILL AUTOHIDE AUTOMATICALLY

SORP 230 states

No trustees or persons connected with them received any remuneration from the charity, or any related entity. Unlike in the case of the directors of commercial companies, it is not the normal practice for charity trustees, or people connected with them, to receive remuneration, or other benefits, from the charities for which they are responsible, or from institutions connected with those charities.

546

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024 the charities for which they are responsible, or from institutions connected with those charities.

Detailed disclosures of remuneration and benefits are therefore required where the related party

is a charity trustee, or a person connected with a charity trustee. The following points should be
7 Trustees' expenses borne in mind when reporting on transactions, where the related party is a charity trustee or a person connected with a trustee.
The expenses reimbursed to trustees, or paid directly to third parties, in the current or prior year, was as shown below. (a) Unless one of the exceptions in paragraph 229 applies, the transaction should always be regarded as material, and should therefore be disclosed regardless of its size.

(b) Each type of related party transaction must be separately disclosed. This means, for 2024 2023 example, that particulars of remuneration paid to each charity trustee or person connected with £ £ a charity trustee, should be given individually in the notes. Where the charity has made any - 1,341 pension arrangements for charity trustees or persons connected with them, the amount of The nature of the trustees' expenses was for travel to the charitys office contributions paid and the benefits accruing must be disclosed in the notes for each related party. The number of trustees' to whom expenses were reimbursed was one (c) Where remuneration has been paid to a charity trustee or a person connected with a charity trustee, the legal authority under which the payment was made (eg provision in the governing 8 Tangible fixed assets document of the charity, order of the Court or Charity Commission) should also be given, as should the reason for such remuneration.

(d) Where neither the trustees nor any persons connected with them have received any such remuneration, this fact should be stated. Land and Plant & Motor

Total £ £ £ £ Cost At 1 April 2023 590,931 - - 590,931 Additions - - - - At 31 March 2024 590,931 - - 590,931 Depreciation At 31 March 2024 - - - - Net book value At 31 March 2024 590,931 - - 590,931 At 31 March 2023 590,931 - - 590,931 9 Creditors: amounts falling due within one year 2024 2023 £ £ Trade creditors 15,000 15,000 Accruals - - PAYE, NIC VAT and other taxes 4,678 4,678 Other creditors 1,269 1,269 20,947 20,947 10 Income and Expenditure account summary 2024 2023 £ £ At 1 April 2023 601,584 - Surplus after tax for the year 5,488 18,255 At 31 March 2024 606,396 601,584 Land and Buildings Plant & Machinery Motor Vehicles remuneration, this fact should be stated. In addition SORP 227 states *227*The required disclosure is as follows (also see paragraph 303(c) re investments): (a) the name(s) of the transacting related party or parties; (b) a description of the relationship between the parties (including the interest of the related party or parties in the transaction); (c) a description of the transaction; (d) the amounts involved; (e) outstanding balances with related parties at the balance sheet date and any provisions for doubtful debts from such persons; (f) any amounts written off from such balances during the accounting year; and (g) any other elements of the transactions which are necessary for the understanding of the accounts. The above may be relevant particularly if the employee is a connnected person	Total £ £ £ £ Cost At 1 April 2023 590,931 - - 590,931 Additions - - - - At 31 March 2024 590,931 - - 590,931 Depreciation At 31 March 2024 - - - - Net book value At 31 March 2024 590,931 - - 590,931 At 31 March 2023 590,931 - - 590,931 9 Creditors: amounts falling due within one year 2024 2023 £ £ Trade creditors 15,000 15,000 Accruals - - PAYE, NIC VAT and other taxes 4,678 4,678 Other creditors 1,269 1,269 20,947 20,947 10 Income and Expenditure account summary 2024 2023 £ £ At 1 April 2023 601,584 - Surplus after tax for the year 5,488 18,255 At 31 March 2024 606,396 601,584 Land and Buildings Plant & Machinery Motor Vehicles remuneration, this fact should be stated. In addition SORP 227 states *227*The required disclosure is as follows (also see paragraph 303(c) re investments): (a) the name(s) of the transacting related party or parties; (b) a description of the relationship between the parties (including the interest of the related party or parties in the transaction); (c) a description of the transaction; (d) the amounts involved; (e) outstanding balances with related parties at the balance sheet date and any provisions for doubtful debts from such persons; (f) any amounts written off from such balances during the accounting year; and (g) any other elements of the transactions which are necessary for the understanding of the accounts. The above may be relevant particularly if the employee is a connnected person	Total £ £ £ £ Cost At 1 April 2023 590,931 - - 590,931 Additions - - - - At 31 March 2024 590,931 - - 590,931 Depreciation At 31 March 2024 - - - - Net book value At 31 March 2024 590,931 - - 590,931 At 31 March 2023 590,931 - - 590,931 9 Creditors: amounts falling due within one year 2024 2023 £ £ Trade creditors 15,000 15,000 Accruals - - PAYE, NIC VAT and other taxes 4,678 4,678 Other creditors 1,269 1,269 20,947 20,947 10 Income and Expenditure account summary 2024 2023 £ £ At 1 April 2023 601,584 - Surplus after tax for the year 5,488 18,255 At 31 March 2024 606,396 601,584 Land and Buildings Plant & Machinery Motor Vehicles remuneration, this fact should be stated. In addition SORP 227 states *227*The required disclosure is as follows (also see paragraph 303(c) re investments): (a) the name(s) of the transacting related party or parties; (b) a description of the relationship between the parties (including the interest of the related party or parties in the transaction); (c) a description of the transaction; (d) the amounts involved; (e) outstanding balances with related parties at the balance sheet date and any provisions for doubtful debts from such persons; (f) any amounts written off from such balances during the accounting year; and (g) any other elements of the transactions which are necessary for the understanding of the accounts. The above may be relevant particularly if the employee is a connnected person	Total £ £ £ £ Cost At 1 April 2023 590,931 - - 590,931 Additions - - - - At 31 March 2024 590,931 - - 590,931 Depreciation At 31 March 2024 - - - - Net book value At 31 March 2024 590,931 - - 590,931 At 31 March 2023 590,931 - - 590,931 9 Creditors: amounts falling due within one year 2024 2023 £ £ Trade creditors 15,000 15,000 Accruals - - PAYE, NIC VAT and other taxes 4,678 4,678 Other creditors 1,269 1,269 20,947 20,947 10 Income and Expenditure account summary 2024 2023 £ £ At 1 April 2023 601,584 - Surplus after tax for the year 5,488 18,255 At 31 March 2024 606,396 601,584 Land and Buildings Plant & Machinery Motor Vehicles remuneration, this fact should be stated. In addition SORP 227 states *227*The required disclosure is as follows (also see paragraph 303(c) re investments): (a) the name(s) of the transacting related party or parties; (b) a description of the relationship between the parties (including the interest of the related party or parties in the transaction); (c) a description of the transaction; (d) the amounts involved; (e) outstanding balances with related parties at the balance sheet date and any provisions for doubtful debts from such persons; (f) any amounts written off from such balances during the accounting year; and (g) any other elements of the transactions which are necessary for the understanding of the accounts. The above may be relevant particularly if the employee is a connnected person
-	-	-	-
			590,931

590,931	-	-	590,931
		2024 £ 15,000 - 4,678 1,269	2023 £ 15,000 - 4,678 1,269
		20,947	20,947
		2024 £ 601,584 5,488	2023 £ - 18,255
		606,396	601,584

10 Income and Expenditure account summary

547

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024 11 No related party transactions

There were no transactions with related parties in the year , except with regard to trustees' expenses

12 Particulars of how particular funds are represented by assets and liabilities

Unrestricted funds £ 590,931 (31,633) (20,947)	Designated funds £ - -	Restricted funds £ - 68,045 -	Total Funds £ 590,931 36,412 (20,947)
538,351	-	68,045	606,396
Unrestricted funds £ 590,931 (37,121)	Designated funds £ - -	Restricted funds £ - 68,721	Total Funds £ 590,931 31,600
532,863	-	68,721	601,584

13 Change in total funds over the year as shown in Note 12 , analysed by individual funds

£ 532,863 Funds brought forward from 2023	See Note 14 £ 5,488 Movement in funds in 2024	See Note 0 £ - Transfers between funds in 2024	£ 538,351 Funds carried forward to 2025
532,863	5,488	-	538,351

68,045	-	(676)	67,369

600,908	5,488	(676)	605,720

548

Brixton Mosque and Islamic Cultural Centre

Notes to the Accounts for the year ended 31 March 2024

14 Analysis of movements in funds over the year as shown in Note 13

*Unrestricted and designated funds:-* Unrestricted Revenue Funds *Restricted funds:-*	Income 2024 £ 178,958	Expenditure 2024 £ (173,470)	Other Gains & Losses 2024 £ -	Movement in funds 2024 £ 5,488
	178,958	(173,470)	-	5,488

15 Ultimate controlling party

The charity is under the control of its legal members.

16 Other relevant information

549

Brixton Mosque and Islamic Cultural Centre

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

16 Donations and Legacies

Donations and Legacies
*Donations* Total donations and gifts from individuals Total Donations and Legacies A1	Current year 2024 £ 178,958 Unrestricted Funds	Current year 2024 £ - - - Restricted Funds	Current year Total Funds 2024 £ 178,958 178,958 178,958	Prior Year Total Funds 2023 £ 147,486
	178,958			147,486

	178,958			147,486

17 Expenditure on charitable activities - Direct spending

Current year 2024 £ Gross wages and salaries - charitable activities 39,361 Travel and Subsistence - Charitable Activities 3,764 Donations Paid 19,095 Zakah 229 Freelance Staff 4,390 Dawah 2,008 Madrasah 22,189 Insurance Costs 1,274 Event 50,741 Total direct spending B2a 143,051 Unrestricted Funds	Current year 2024 £ 39,361 3,764 19,095 229 4,390 2,008 22,189 1,274 50,741 Unrestricted Funds	Current year 2024 £ - # - # - # - # - # - # - # - # - # - Restricted Funds	Current year Prior Year Total Funds Total Funds 2024 2023 £ £ 39,361## 30,564 3,764## 3,819 19,095## 7,772 229## 254 4,390## - 2,008## 16,618 22,189## 16,996 1,274## 840 50,741## 10,852 143,051 87,715	Current year Prior Year Total Funds Total Funds 2024 2023 £ £ 39,361## 30,564 3,764## 3,819 19,095## 7,772 229## 254 4,390## - 2,008## 16,618 22,189## 16,996 1,274## 840 50,741## 10,852 143,051 87,715
				87,715

18 Support costs for charitable activities

*Premises Expenses* Rates and water charges Room Hire Light heat and power Cleaning and waste management Premises repairs, renewals and maintenance *Administrative overheads* Telephone, fax and internet Stationery and printing Equipment expenses *Financial costs* Bank charges Support costs before reallocation Total support costs	Current year 2024 £ - - 5,761 - 3,291 936 14,518 4,367 162 Unrestricted Funds	Current year 2024 £ -# -# -# -# -# -# -# -# -# Restricted Funds	Current year Total Funds 2024 £ - - 5,761 - 3,291 936 14,518 4,367 162	Prior Year Total Funds 2023 £ 1,142 - 9,705 3,596 11,950 1,499 - 8,486 1,746
	29,035	- -	29,035 29,035	38,823
	29,035			38,823

The basis of allocation of costs between activities is described under accounting policies 550

19 Other Expenditure - Governance costs

Prior Year

Brixton Mosque and Islamic Cultural Centre

Activity analysis of Income and expenditure for the for the year ended 31 March 2024

This analysis is classsified by activity and not by conventional nominal descriptions.

Analysis of income by activity
	SOFA ref	2024	2023
		£	-
Activity
*Summary of Total Income, including*	*the items above*
Donations & Legacies	A1	178,958	147,486
*Categories of income*
Income from exchange transactions		178,958	147,486

Total income :-Your analysis agrees to DetailPL2. This row will autohide if not relevant The totals agree to the category analysis - This row will autohide if not relevant

40 Analysis of charitable expenditure by activity

Activity Summary of charitable costs by activity

Direct costs 2024 2024 2024 £ £ £ - 1,384 - *The comparative figures in this row have not yet been correctly analysed:-* B3. Premises Expenses B4. Administrative overheads B5. Professional Fees B6. Financial costs Total charitable expenditure - 1,384 - Support costs Grant funding of activities Total Governance costs as detailed in Note 19 A1. Expenditure on charitable activities directly attributable to activities	Total 2024 £ 1,384 143,051 9,052 19,821 - 162 173,470	Total 2023 £ 2,693 126,538
		129,231

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 20

551

Brixton Mosque and Islamic Cultural Centre

Activity analysis of Income and expenditure for the for the year ended 31 March 2024

Analysis of support and governance costs by charitable activities

	Governance	Finance		Human	Other	Total
Activity				Resources	Overheads
*Still to be analysed*	1,384		-	-	-	1,384

41 Analysis of non charitable expenditure by activity

Activity
*Fundraising activities*	Fundraising activities	Fundraising activities
	2024	2023
	£	£
Direct fundraising costs	-	-
Indirect fundraising costs:-	-	-

If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated

If you want to enter a narrative description of fundraising events, then do so here. If you delete this text, the row will autohide

If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated

If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide

If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated

If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide

If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated

If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide

If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated

If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide

Governance costs

Governance Governance costs costs

552

Brixton Mosque and Islamic Cultural Centre

Activity analysis of Income and expenditure for the for the year ended 31 March 2024

Other Expenditure - Governance costs as detailed in Note 19 *Total non charitable expenditure* Total costs of Fundraising activities Total non charitable expenditure	2024 0 1,384 2024 0 - -	2023 £ 2,693
		2023 £ -
		-

The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 0

553

Formula driven text is placed here and then referred to by cells in the main body of the accounts

Items that can be modified when instructed to do so by Sorpaid, to reflect imminent changes to the regulations

Make changes only when advised to do so by Sorpaid

2 Regulation 31

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3
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3 Regulations 25(g) and (h)

, 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,
4 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.

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5
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. 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 5 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), .

Attention is drawn to the accounting policy stating that, 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, and in order to accord with current best practice, the Trustees have determined to prepare the 6 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), . I concur with this approach, and any references in my report to the regulations should be read subject to this comment.

Attention is drawn to the accounting policy stating that, 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, and in order to accord with current best practice, the Trustees have determined to prepare the 7 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), . We concur with this approach, and any references in our report to the regulations should be read subject to this comment.

Trustees' Annual report and balance sheet

The Trustees present their Report and Accounts for the year ended 31 March 2024.

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The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The member has required the company to obtain an audit in accordance with section 476 of the Act,

in the year ended 31 March 2024 in the period ended 31 March 2024

in the year ended 31 March 2024

for the year ended 31 March 2024 for the period ended 31 March 2024 for the period from 1 April 2023 to 31 March 2024

for the year ended 31 March 2024 for the year ended 31 March 2024

year

Statement of Financial Activities for the year ended 31 March 2024 Statement of Financial Activities for the period ended 31 March 2024 Income and Expenditure Account for the year ended 31 March 2024 Income and Expenditure Account for the period ended 31 March 2024 Income and Expenditure Account for the period from 1 April 2023 to 31 March 2024 Statement of Financial Activities for the year ended 31 March 2024 Statement of Financial Activities for the year ended 31 March 2024 Income and Expenditure Account for the year ended 31 March 2024 Income and Expenditure Account for the year ended 31 March 2024

s s' present their are Income and Expenditure Account for the year ended 31 March 2024, as required by the Companies Act 2006 The directors acknowledge their responsibilities for

complying with the requirements of the Companies Act 2006 with respect to accounting records complying with the requirements of the Co-operative and Community Benefit Societies Act 201 The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and th financial statements have been prepared in accordance with the provisions in Part 15 of the Co 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. The following persons served as Trustees during the year ended 31 March 2024 :- financial year financial year. year year ended 31 March 2024 period ended 31 March 2024 year ended 31 March 2024

SORPAID library

Legislation and accounting standards etc

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Trustees' Annual report and balance sheet UK wide section 396 of the Companies Act 2006 the Companies Act 2006. section 396 of the Companies Act 2006. the Charities (Accounts and Reports) Regulations 2008 Companies Act 2006 the Charities Act 2011 registered under the Companies Acts section 477 of the Companies Act 2006. the Co-operative and Community Benefit Societies Act 2014 the CCBS Act 2014 Co-operative and Community Benefit Societies Act 2014 Co-operative and Community Benefit Societies Act 2014 83 of Co-operative and Community Benefit Societies Act 2014 (The Act) 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) 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), Financial Reporting Standard 102, (effective 1st January 2016) FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charitie

England & Wales Charities Act 2011 CCEW CIO the Charity Commission in England & Wales (CCEW) 154 of the Charities Act 2011 (The Act) the Charities (Accounts and Reports) Regulations 2008 Section 144(1) of the Charities Act 2011 (the Act) 144(1) 144(2) 145 Directions given by the Charity Commission under section 145(5)(b) of the Act 145(3) Regulation 34(3)(b 130 an accruals Scotland Charities and Trustee Investment (Scotland) Act 2005 OSCR SCIO The Office of the Scottish Charity Regulator (OSCR) The Charities Accounts (Scotland) Regulations 2006 (as amended) Regulations 10(1) (a) to (c) of the The Charities Accounts (Scotland) Regulations 2006 (as ame Regulations 10(1) (a) to (c) 44(1)(c) Regulation 11 of The Charities Accounts (Scotland) Regulations 2006 (as amended) and in accordance w na na 44(1)(a) a fully accrued Northern ireland Charities (Northern Ireland) Act 2008, as amended CCNI CIO the Charity Commission in Northern Ireland (CCNI)

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66(f) of The Charities Act 2011. (The Act) The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 65(2) of The Charities Act 2011 (The Act) 65(2) 65(3) Directions to Independent Examiners made by the Charity Commission in Northern Ireland 65(4) Section 66(1)(f) of the Act 63 an accruals

Isle of Man

manx act abbreviation for regulator

Republic of Ireland

ROI act abbreviation for regulator

Cross referenced legislation etc

Charities Act 2011

The Charities Act 2011.

CCEW

CIO

the Charity Commission in England & Wales (CCEW) hidden 154 of the Charities Act 2011 (The Act) 154 of that Act.

hidden

475 of the Companies Act 2006

hidden

section 144(2) of the Charities Act 2011 Part 42 of the Companies Act 2006 Section 91 of Co-operative and Community Benefit Societies Act 2014

the Charities (Accounts and Reports) Regulations 2008 Section 144(1) of the Charities Act 2011 (the Act) 144(1) section 144(2) 145 Directions given by the Charity Commission under section 145(5)(b) of the Act 145(3) Regulation 34(3)(b 130 an accruals

Statements included in the accounts

The directors are satisfied that the company is entitled to exemption from the requirement to obt financial statements have been prepared

in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companie for the year ended

for the period ended for the period from Statement of Financial Activities Income and Expenditure Account Income and Expenditure Account for the period from

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, as required by the Companies Act 2006 complying with the requirements of the with respect to accounting records and the preparation of accounts.

complying with the requirements of charity legislation with respect to accounting records and th The Trustees are satisfied that, although the charity is not registered under the Companies Acts The financial reporting framework that has been applied in their preparation is applicable law an charity

In our opinion, the accompanying financial statements of the charity are prepared, in all materia

and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended P and in accordance with the accounting policies set out on page 19, As described on page 6, you, the charity's Trustees are responsible for the preparation of the accounts.

As described on page 6, you, the charity's Trustees are responsible for the preparation of the a the memorandum and articles of the charity

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th The Trustees consider that the audit requirement of Section 83 of the Co-operative and Commu The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th for the conducting of an audit

, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act The Trustees also consider the charity to be exempt from the requirement to be subject to Indep , and under the historical cost convention and the accounting policies set out on page 19. as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Repo

Notes to the accounts

differ between TB and SOFA on defined pension benefit schemes on revaluation of fixed assets on investment assets Revenue funds Restricted Revenue funds Restricted Fixed asset funds Restricted Revaluation funds Restricted Unrestricted Unrestricted Revaluation funds Unrestricted funds Endowment Revenue funds Endowment Fixed asset funds Endowment Revaluation funds Endowment Total funds Prior period funds Designated Revenue funds Designated Fixed asset funds Designated Fixed asset funds Revaluation funds to the Balance Sheet and notes brought forward funds carried forward funds to the SOFA

Some of the above headings may be altered to something more appropriate on the Trial b Some of the above headings may be altered to something more appropriate

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The funds have been analysed in the deferred funds note

incorrectly correctly

FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charitie balance

balance in total Defined benefit pension scheme Defined contribution pension scheme The Registered Company Number is:-

for the source of this figure

Realised gains on social investments which are programme related are included in note 0 'Othe adopt activity analysis

Trustees etc

Trustees

to the Trustees of the charity on the accounts for the year ended 31 March 2024

Trustees

Statements included in the TAR

The following persons served as Trustees during the year ended 31 March 2024 :- Statutory statement to auditors

cross ref This part only applies to a statutory Companies Act audit, and will autohide when not applicable This part only applies to a statutory Companies Act audit, and will autohide when not applicable Statutory statement to auditors - this must be signed by the Trustees before the audit is complet Second part- Compulsory for larger charities,and encouraged for smaller charities. For smaller First part - compulsory for all charities, both smaller and larger

Compulsory for larger charities,and encouraged for smaller charities. For smaller charities only

Method of preparation of the accounts

P. This part is a legal requirement for companies,and can be ignored and will autohide for non company charities

P. Method of preparation of the accounts - This is to comply with the Companies Act requireme

P. This part is a legal requirement for companies,and can be ignored and will autohide for non c

Charity constitution

Status details

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales an unincorporated charity, established by Trust Deed

x Data not entered in Step 5

invalid choice in step 6 Registered Societies Registered Society Registered Society, incorporated under the Co-operative and Community Benefit Societies Act 2 company limited by guarantee, registered under the Companies Acts unlimited company registered, under the Companies Acts company limited by share capital, registered under the Companies Acts charity established by Royal Charter Charitable Incorporated Organisation (CIO) in England & Wales Scottish Charitable Incorporated Organisation (SCIO) Northern Ireland Charitable Incorporated Organisation (CIO)

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unincorporated charity, established by Trust Deed Community Benefit Society charity established under a Charity Commission scheme charity incorporated by special Act of Parliament unincorporated charity, established by a written constitution charitable company

charity Society charity

Governing document details

the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .

the Memorandum and Articles of Association establishing the company under company legislation.

the Royal Charter establishing the charity.

the Special Act of Parliament establishing the charity.

the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .

the Trust Deed establishing the charity. the legal document establishing the Society.

the Special Scheme establishing the charity authorised by the Charity Commission in England & Wales (CCEW) .

the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .

the Governing Document This charity does not have a Company Registration Number You have not set up a Company Registration Number in STEP 5 - You should enter a number Company Registration Number

Charity Registration details

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1168959

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number

The charity operates in England & Wales but is not registered with

TAR Data

As you have entered The trustees who served as a trustee in the reporting period - see HELP files to the right

, do not enter data in the section below - accept the default text

, give the details required below

Is the above list the same as the list of those who served in the year 'Y/N'? The default is 'Y

As you have entered 'N' above, ensure that this is entered as 'Y

This row may be safely deleted if not required

Pl page data

The notes in this template comply with the above requirement

the TEXT in this row if there are no exceptional items BUT DO NOT DELETE THE FORMULAE

Notes data

REVEALED BY DEFAULT - If you do not require this, then hide the policy. Alternatively, it is pos Alternatively, it is possible you may wish to tailor the text, by altering the standard headings and How do I tailor this policy ? Detailed guidance in the HELP files DO NOT DELETE OR EDIT COLUMN L

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DO NOT AUTOHIDE THIS POLICY -it is mandatory

If this applies , enter suitable text to comply with

This note is a standalone note which is not referenced to the SOFA or the Balance Sheet

This section is REFERENCED to the This section is REFERENCED to the Income and Expenditure account and the SOFA This will require a bespoke policy to be drafted and inserted Delete all text and numbers under related party In this block, enter the data in the same manner as directed under related party 1 above

All income defaults to unrestricted, in total, and to restricted and endowment (balance to be analysed). Wi To/(from)

PL2 data

IMPORTANT NOTE - SEE 'HELP!' FOR ENTERING COMPARATIVES. in these rows- Comparatives sho

Internal spreadsheet houskeeping headings/instructions

This sheet is protected as there are hidden data elements - You can only enter data in the blue WARNING ! The job CANNOT be progressed until

has been completed

This section has been completed

Template details

Scope and application of this template :- Internal Administrative section of the This heading will not appear in any printed output as it is not in the 'Print Area' This template is not licensed for a charity operating in England & Wales This template may be used for

Incompatible jurisdiction - this template is not licensed for this jurisdiction This template is now configured for this jurisdiction This template may be used for corporate charities excluding CIOs and SCIOs Companies operating anywhere in the UK in one of the jurisdictions in the UK

This template is for a charity which is a Registered Society Incorporated under the Co-operative This template is not appropriate for Registered Society Incorporated under the Co-operative and This template is not licensed for

This template may be used for unincorporated charities excluding CIOs and SCIOs This template is for an unincorporated charity which operates in England & Wales which operates in England & Wales

Scrutiny reports

This MUST be the This MUST be This can be left blank if the report is in the name of This can be left blank if the report is in the name of a firm This can be left blank if the report is in the name of an individual For and on behalf of Independent Examiner's Report

Exempt reports

exempt from scrutiny

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Exempt from independent scrutiny as Registered Society income is less than £90k

Exempt from independent scrutiny

Registered Society - Exempt - income less than £90,000 Independent Accountant's Report

Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 No statement of opinion

Examination reports

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year I report to the Trustees on my examination of the financial statements of the charity on pages 12 I report to the Trustees on my examination of the financial statements of the charity on pages 12 The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th Having satisfied myself that the financial statements are not required to be audited under any le a) examine the financial statements of the charity under Section 145 of the Act;

Since the charity's gross income exceeded £250,000, the charity's examiner must be a member

b) follow the applicable procedures in the Directions given by the Charity Commission under sec c) state whether particular matters have come to my attention.

I report in respect of my examination of the charity's financial statements carried out under s145 I report in respect of my examination of the charity's financial statements carried out under s145 the Directions given by the Charity Commission under section 145(5)(b) of the Act, setting out t setting out the duties of an independent examiner in relation to the conducting of an independen The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th Basis of Independent Examiner's Statement and scope of work undertaken

a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

I conducted my examination in accordance with the Directions given by the Charity Commission Consequently, I do not express an audit opinion on the view given by the financial statements, a The procedures undertaken do not provide all the evidence that would be required in an audit, a I planned and performed my examination so as to satisfy myself that the objectives of the indep Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my ex The accounts of this charity are not required to be audited under Part 16 of the Companies Act The gross income of the charity in the year ended 31 March 2024 appears to exceed the sum s and that I am qualified to act as Independent Examiner in accordance with that section by virtue

hidden

This is a report in respect of an examination carried out under 145 of the Act and in accordanc and that no material matters have come to my attention in connection with the examination givin

hidden

no material matters have come to my attention in connection with the examination giving me ca accounting records were not kept in respect of the charity as required by

accounting records were not kept in respect of the charity as required by Section 386 of the Com accounting records were not kept in respect of the charity as required by with Section 130 of Th

to prepare financial statements which accord with the accounting records and comply with the a the financial statements do not accord with those records; or

when preparing accounts on an accruals basis, to prepare financial statements which accord wi the financial statements do not accord with those records; or

the financial statements do not accord with those records; or

have not been prepared in accordance with the methods and principles set out in the FRS 102 the Charities (Accounts and Reports) Regulations 2008

the financial statements do not comply with the applicable requirements concerning the form an have not been prepared in accordance with and with the methods and principles set out in the the financial statements do not comply with the applicable requirements concerning the form an have not been met or to which, in my opinion, attention should be drawn in my report in order to

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I have no concerns and have come across no other matters in connection with the examination I have no concerns and have come across no other matters in connection with the examination This MUST be the name of an individual - An examiner can ONLY be an individual - not a firm o This MUST be the name of an individual - This MUST be be left blank for an examination - an examination CANNOT be conducted by or o the requirements of Section 396 of the Companies Act 2006; and hidden have not been prepared in accordance with have not been prepared in accordance with have not have not

hidden

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th The charity is subject to Independent Examination under charity legislation, and the report of the

Reporting accountants reports

Reporting Accountant's Report

This MUST be the name of an individual - The Reporting Accountant can ONLY be an individua This MUST be the firm name, unless the Reporting Accountant is a sole practitioner, in which c , in accordance with the requirements of Section

This report is made solely to the Trustees of the charity, as a body, in accordance with the requ In our opinion, the revenue account, and balance sheet are in agreement with its books of acco The Trustees consider that the audit requirement of Section 83 of the Co-operative and Commu The charity is subject to a Reporting Accountant's Report under The Co-operative and Commun Our responsibility is to express an opinion on whether the whether the charity's revenue accoun Audit reports Registered Auditors Auditor's Report

hidden hidden

We report on

We report on the financial statements of Brixton Mosque and Islamic Cultural Centre for the yea We report on the financial statements of Brixton Mosque and Islamic Cultural Centre for the year ended 31 We have audited the financial statements of Brixton Mosque and Islamic Cultural Centre for the year ende that the accounts comply with Section 396 of the Companies Act 2006 and

This MUST be the name of an individual - The Senior Statutory Auditor can ONLY be an individ This MUST be the firm name, unless the auditor/accountant is a sole practitioner, in which case For and on behalf of Independent Examination - Registered Auditors For and on behalf of Independent Examination Independent Auditors' Report

We have audited

Introduction

Independent Auditors' Report to the Trustees of the charity on the accounts for the year ended 3 Limitation of liability

We have been appointed as auditors under

We have been appointed as auditors under The Companies Act 2006 and report in accordance We have been appointed as auditors under section 144(2) of The Charities Act 2011 and report We have been appointed as auditors under 83 of Co-operative and Community Benefit Societie Our responsibility is to audit and express an opinion on the financial statements in accordance w We are required to report to the Trustees our opinion as to whether the financial statements give

hidden

materially inconsistent

to you

We are also required to report to you if, in our opinion, the Trustees' Annual Report is materially

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Generic Scope of an Audit

In carrying out an audit in accordance with ISAs-UK, the auditor exercises professional judgeme Identify and assess the risks of material misstatement of the financial statements, whether due t To obtain an understanding of internal control relevant to the audit in order to design audit proce To evaluate the appropriateness of accounting policies used and the reasonableness of accoun To conclude on the appropriateness of the charity's use of the going concern basis of accountin To evaluate the overall presentation, structure and content of the financial statements, including In addition, we read all the financial and non-financial information in the Trustees' Annual Repor We conducted our audit in accordance with ISAs-UK and in accordance with the Practice Note ' We are required to plan and perform our audit so as to meet the above requirements and to obt In the course of our audit, we communicate with those charged with governance regarding, amo

Assistance with accountancy and tax matters

In accordance with the exemption provided by APB Ethical Standard – Provisions Available for Smaller Entities, we have Prior Year figures

The charity was exempt from the requirements of a statutory audit in the prior period and availed itself of this exemption.

Opinion on the Financial Statements Opinion

In accordance with Regulations 25(g) and (h) of the Charities (Accounts and Reports) Regulatio In our opinion, the accompanying charity's financial statements:

Give a true and fair view of the state of affairs of the charity as at 31 March 2024 and of its Inco have been properly prepared, in all material respects, in accordance with United Kingdom Gene and have been properly prepared in accordance with the requirements of the Charities Act 201 and have been prepared in accordance with the requirements of the Co-operative and Commu ; and

have been prepared in accordance with the methods and principles required by the FRS102 Sta Matters upon which we are required to report by exception

Opinion on other matters prescribed by the Co-operative and Community Benefit Societies Act 2 Opinion on other matters prescribed by the Companies Act 2006.

In our opinion the information given in the Trustees' Annual Report for the financial year for whic In our opinion the Report of the Trustees has been prepared in accordance with the Co-operativ Company Act and Registered Society audits - Under this form of audit the auditor confirms the R Charity Act audits -Under this form of audit the auditor confirms the Report is NOT materially inc hidden have not been prepared in accordance with The Charities Act 2011.

We have nothing to report in respect of the following matters where the The Charities Act 2011. inconsistent

the information given in the Trustees' Annual Report is inconsistent with the financial statements adequate accounting records have not been kept, or returns adequate for our audit have not be the charity has not kept adequate accounting records; or

the financial statements are not in agreement with the accounting records and returns; or the financial statements are not in agreement with the accounting records and returns. the financial statements are not in agreement with the accounting records and returns if information specified by law regarding Trustees' remuneration and transactions with the charit

hidden

we have not received all the information and explanations we require for our audit

the Trustees were not entitled to prepare the financial statements in accordance with the small c Eligibilty of auditor and status of audit

We confirm that we are eligible under to conduct this audit, and that this report is a report in res As described on page 6, you, the charity's Trustees are responsible for the preparation of the a

I report to the Trustees on my examination of the financial statements of the charity on pages 12 The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th

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According to the parameters you set up in the steps stage, this is a report for a:an entity Unincorporated charity/CIO - audit Charitable company - Charities Act audit Charitable company - Companies Act audit Registered Society- Reporting accountant's report - Income less than £250,000 Registered Society - audit If the report is not what you expected, then review the data you entered in the Steps process at a charity exempt from external scrutiny This section does not apply MD Hussain - FCCA - Senior Statutory Auditor MD Hussain - FCCA - Reporting Accountant MD Hussain - FCCA - Independent Examiner MD Hussain - FCCA - Independent Accountant Charitable company Unincorporated charity/CIO Auditor, examiner and reporting accountant and scrutiny details Manually delete all the rows of Section M as there is NO requirement for any scrutiny report as The Independent Examiner The Reporting Accountant Details of The Reporting Accountant The Auditor Details of The Independent Examiner

Details of The Auditor

The charity is not subject to The charity is subject to

The charity is subject to audit under charity legislation, and the report of the Charities Act audito and the report of the Companies Act auditor is on page 11.

The charity is subject to an audit under The Co-operative and Community Benefit Societies Act Audit exemption statement - Shareholders requiring audit under Cos Act -

This MUST not be

Responsibility of accountants and trustees etc auditors

hidden

Responsibilities of Management and Those Charged with Governance for the Financial Stateme Respective responsibilities of , the Trustees and of the auditors

Our responsibility is to prepare accounts upon the basis of the information supplied to us, withou

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, an

We have not carried out any audit procedures and have relied upon information supplied to us b Respective responsibilities of the officers and the accountant

Respective responsibilities of the directors and the accountant

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the r As described on page 6, you, the charity's Trustees,

, applicable to smaller entities,

are responsible for the preparation of the financial statements in accordance with the Charities A

As described on page 6, you, the charity's Trustees, are responsible for the preparation of the fi

hidden , hidden , you

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We conducted our audit in accordance with International Standards on Auditing (ISAs-UK), issu Management is responsible for the preparation of the financial statements in accordance with ch The Trustees,who are charged with governance, are responsible for overseeing the charity’s fin In preparing the financial statements, management is responsible for assessing the charity’s ab Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a Statement of Trustees's Responsibilities

charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare fina the Companies Act 2006 and charity law require the Board of Trustees to prepare financial state charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare fina The Trustees are also responsible for maintaining adequate accounting records which disclose The Trustees are also responsible for maintaining adequate accounting records which disclose The Trustees are also responsible for maintaining adequate accounting records which disclose The Trustees are also responsible for the contents of the Trustees' report, and the statutory

exam The Trustees are also responsible for the contents of the Trustees' report, and the statutory resp audit The Trustees are also responsible for the contents of the Trustees' report, and the statutory resp acs report The Trustees are also responsible for the contents of the Trustees' report, and the responsibility audit The Trustees are also responsible for the contents of the Trustees' report, and the accountant p wording The Trustees are also responsible for the contents of the Trustees' report, and the statutory resp Respective responsibilities of the Trustees and the accountant

Validation of Data in the accounts

hidden

Messages re autohide and data validation

The section below does not apply to this charity and will autohide - do not delete any of the apparently blank rows and the section below will autohide

Do not delete this row - it contains formulae - This row and the five rows above will autohide

if not relevant

Do not delete - This row and the five rows above will autohide if not relevant

Do not delete

This will not autohide, as text is required by the SORP

To autohide - delete text, or you may safely delete a row, provided the requisite disclosures are made in a desciptive text For these

rows - four twelve six five

two

three

To autohide - delete the text

This row and the three rows above will autohide

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This row and the five rows above will autohide This row and the five rows above will autohide will autohide This row This row will autohide if not relevant and the rows above Data entry instructions Enter a narrative explaining the

positive negative Insert numbers in this row as

WARNING ! The job CANNOT be commenced until 'Y' is entered at the foot of this step

WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this step WARNING ! The job CANNOT be

until 'Y' is entered at the foot of this step

There is data still to analyse in this section in STEP 28 amounting to Based on the entries made there is no analysis required in STEP 28 Analysis already completed in STEP 28 There is data still to analyse in this section in STEP 29 amounting to

Click on the link to the left Based on the entries made there is no analysis required in STEP 29 Analysis already completed in STEP 29

Data entry error -You must enter data from the drop down list

You still have data to analyse

enter positive income to column C, negative expenses to column E, and gains/losses as positive/negative to Column I -

enter positive income to column E, negative expenses to column G, and gains/losses as positive/negative to Column I - Do not enter data in these

automatic update

You should not enter 'Y' below In STEP 26, you said this module did not apply it should hide by default if not follow instructions for hiding. In STEP 26, you said this module applies so you should ensure that all the required details are disclosed

Unanalysed balances

Do not enter data in this row - automatic update

Error of input - figures must be

Details of

If an error message appears in this row, it may simply be that you have not correctly entered the comparatives Not applicable

This is a required process in the SORP and must be completed before the next steps You may proceed to the next step

Go to STEP 7

This data in this note is automatically picked up from the accounts data entered so DO NOT E The current year total column is automated , but the makeup of the totals and the prior year figu in this note is automatically picked up from the accounts data entered

The items in this section of the notes require manual input of numbers The items in this section of the notes require manual input of text The items in this section of the notes require manual input

of numbers of text and text Do not enter data in this row - automatic update

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Trustees' Annual report and balance sheet

Proceed to deciding if you want the next module The template will be modified to comply with this module directly attributable to activities There appears to be an error of input - the above columns should be zero There appears to be an error of input -this analysis does not agree to that on DetailPl2.This row There appears to be an error of input - There are unanalysed prior period funds on the Balance There appears to be an error of input - Categories do not agree to total There appears to be an error of input - Your analysis agrees to DetailPL2. This row will autohide if not relevant The totals agree to the category analysis The above columns do not apply in this area of spending - To activate or deactivate, select or deselect sheet 'DetailPL1' in the 'VT Print Preview ' box , u simultaneously and then re-evaluate Autohide.

This sheet MUST be activated as you are a large charity.

This sheet MUST be de-activated as you are NOT a large charity and have chosen NOT to use This sheet MAY be activated, if you wish, as you are a large charity OR have chosen to use act DO NOT DELETE SHEETS DetailPL2 OR DetailPL1 AS THEY CONTAIN CROSS REFERENC 'Detail2' when printing sheets. DO NOT DELETE SHEETS DetailPL2 OR DetailPL1 AS THEY C 'Detail1' when printing sheets. DO NOT DELETE SHEETS DetailPL2 OR DetailPL1 AS THEY C This sheet MUST be activated, when printing, as you are NOT a large charity and have chosen This sheet MUST NOT be activated, when printing, as you are NOT a large charity and have ch This sheet MUST be activated, when printing, as you are EITHER a large charity or you have c Some of the data in this section does not cross cast Data does not cross cast by the amount shown in column O Do not delete these cells - hidden validation data

This sheet SHOULD be activated as, as although you are NOT a large charity, you have chosen

This sheet MAY be activated, if you wish, as, although you are NOT a large charity, you have chosen to analyse by activity. Nominal analysis, however, will help with the true and fair view.

All of this block is automated. There is no requirement to enter data

VALIDATION OF DATA IN THIS SECTION OF THE ACCOUNTS ERROR in the row(s) above - transfers MUST net to nil - see the SORP VERIFIED WARNING !!! The transfers net out to nil. do not agree to the Balance Sheet do not agree to the funds from two years ago - check the TB do not agree to the SOFA agree to the Balance Sheet. agree to the funds from two years ago agree to the SOFA. There are no unanalysed prior period funds Balance still to be analysed- all entries on this row should be nil when the analysis is complete WARNING !!! The level of income/assets is not compatible with the level of scrutiny set in the steps stage - Check your VERIFIED -The level of income appears permissible within the level of scrutiny set in the steps stage .This will autohide VERIFIED -The level of assets and income appears compatible with the level of scrutiny set in the steps stage.This will a VERIFIED -The level of fixed asset funds agrees to the nbv of the assets.This will autohide

WARNING !!! The level of income and assets is not compatible with the level of scrutiny set in the steps stage - Check agree

do not agree

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Trustees' Annual report and balance sheet

Income agrees to the SOFA Income does not agree to the SOFA Expenditure does not agree to the SOFA Expenditure agrees to the SOFA Gains/Losses agree to the SOFA Gains/Losses do not agree to the SOFA

There are figures in the revaluation note that have not been analysed and have defaulted to the There are figures in the revaluation note that have not been analysed and have defaulted to fixe Cross reference to report :-

The Gross Income of the charity is

DATA ENTRY OPTIONS and validation

General messages

Proceed to complete this step Go to next question provided you enter 'Y' in this row - you cannot use this template This template may be used for - It should be ignored for this charity operating

It should be ignored for this charity Insert additional lines if required where indicated - this row will autohide

, you may need to manually alter the analysis between these three rows, by entering numbers in In the row below DO NOT enter figures in column G - hidden formula Manually enter the comparative in the blue cell Manually enter the figures in columns E and G. Manual entry is required as the component figur Manually enter The information below cannot be computed from data entry Your Cash Flow Statement does not balance

If you want to enter a narrative description of the non charitable activity above, then do so here. The figures in this row default to direct costs, but can be analysed elsewhere - EXCEPT FOR COMPARATIVES,

EXCEPT FOR COMPARATIVES, This data in this note is automatically picked up from the acc IMPORTANT NOTE - SEE 'HELP!' FOR ENTERING COMPARATIVES. DO NOT edit/ delete/ format any column to the right of the green boundary to the print area. Al At the top of each section, next to the green column, there is a context sensitive link to the Help Simple guide to producing the

read 'How do I prepare ?' for guidance Click for other sections Simple guide in 'How Do I?' - MUST READ !!!! Editing guidance and warnings Introductory guidance and text that will autohide How do I? - See comments in grey cells below Text and guidance from the SORP - see comments on the green cells below Clarification - See comments in yellow cells below HIDDEN BY DEFAULT - If you require this, then unhide the policy - See 'HELP! How do I hide AUTO/MANUAL - an effective disclosure checklist How do I hide and unhide notes? How do I deal with comparative activity analysis? How do I How do I? How do I deal with this year's activity analysis? activity analysis?

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Trustees' Annual report and balance sheet

related accounting policy Click link to right for related accounting policy There appears to be invalid input in Step - Re enter the data Data validated If there is no data error indicated above

9) AS YOU ARE PREPARING ACTIVITY ACCOUNTS, repeat this process for Detail!PL1 9) AS YOU ARE NOT PREPARING ACTIVITY ACCOUNTS, you do not need to repeat this pro The default setting on this template is 'CASH FLOW ON' defined benefit pension scheme Statement of Total Recognised Gains and Losses A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts. A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised g Agreement of activity analysis to total Charitable expenditure - Non charitable expenditure - DO NOT USE THIS STEP YOU MUST USE THIS STEP Total income :- nominal analysis There are still items to be analysed between realised and unrealised If an error is shown, you should look at the underlying accounts sheet for detailed warnings abo The page numbers are updated by entering the page numbers in the data section. The position

Overall data validation and input instructions

not used in this template Enter 'Y' or ''N' You MUST Enter 'Y' or ''N' Scope of this step Applies to all charities, both LARGE and SMALL in England & Wales Purpose of this step What do I do in this step ? Data input section Have you correctly Data input section Data Validation Why do I do this? To complete the step - 'Y' or 'N' - Default is 'N'

When you have entered 'Y', you have completed this step and can proceed to STEP There is hidden data in this row - do not delete

When all cross casts agree, this line may be deleted WITH CARE if all entries in the row are ZERO DO not delete this row - hidden validation data

Confirm you have completed this step by entering 'Y' in the final blue cell. Until you are able to enter 'Y' yo from the drop down list Place your cursor in the grey cell below to reveal the drop down box Enter the type of the entity

, which is not applicable on the basis of the data you have entered in STEP

, which is not applicable on the basis of the data you have entered in STEP 2

, which is not applicable on the basis of the data you have entered in STEP 23

, this range of the template has been suppressed as it relates to STEP Legal form of of entity - Specific

x Data not entered in Step

Free Text area for this step, for comments and cross references to working papers This blank section has been suppressed as it is not relevant to this charity This step applies to ALL charities WITHOUT EXCEPTION, no matter how small they may be

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Trustees' Annual report and balance sheet

This data will be automatically transferred to the Trustees' Report

STEP 2 data

Charitable Incorporated Organisation CIO

Charity incorporated under the Companies Acts, special Acts of Parliament or Royal Charters (but not CIOs or SCIOs)

Registered Society incorporated under the the Co-operative and Community Benefit Societies A Unincorporated Charity of all types.

x Data not entered in Step 2

Validation of input for Step 2

Data entry error -

You have correctly entered a legal status

STEP 3 data Large Small charities

This is a LARGE Charity as defined and you must comply with the large charity disclosures This is a SMALL charity as defined and you have the option whether to disclose certain matters This is a LARGE charity - you CANNOT use this template

See the 'Help' file.

Unless a resolution for early adoption is resolved and minuted , for accounting periods commen You CAN use this template for FRS102 SORP, in its unmodified form, for accounts beginning in As the answer is

you CANNOT use this template. go to question Current Statutory limit read the following comments Group Accounts

As you have stated this meets the small company tests, the comments below do not apply and

Validation of input for Step 4

Error -You must enter a company number if you reply with 'Y 'and You must enter' Y' if you enter a compan company registered office

STEP 5 data

A company limited by guarantee registered under the Companies Acts A company limited by share capital registered under the Companies Acts Charity established by Royal Charter Charity established by special Act of Parliament Unlimited company registered under the Companies Acts x Data not entered in Step 5

STEP 6 data

A charity established under a Charity Commission scheme An Unincorporated charity established by a written constitution An unincorporated charity established by Trust Deed x Data not entered in Step 6 zThis option is not available and should not be selected

STEP 7 data

You MUST complete the answers in the section below as you have said the charity is registere You can skip the questions in this section and go to Step 8 as Step 7 does not apply, because t Validation of input for steps 5 and 6 and 9

, the following step MUST be completed before you can proceed This step MUST be completed before you can proceed step MUST be completed before you can proceed You must enter data in STEP 2 before you can proceed with this Step before you can proceed

Library 571 01/30/2025

Trustees' Annual report and balance sheet

, you MUST choose any option from the drop down list, except - 'xData not entered in Step

you MUST only choose the option - 'xData not entered in Step As this is an incorporated COMPANY charity

As this is a Registered Society

As this an UNINCORPORATED charity As this is NOT a company charity As this is NOT an UNINCORPORATED charity As this is NOT a Registered Society the option should show - 'xData not entered in Step If you do not do this you may get conflicting results you have entered a correct legal type for this charity The data you have entered is inconsistent with the type of charity you have set up. You have selected a valid option for this step Alter the selection if necessary You have indicated that the step below has been satisfactorily completed You have entered insufficient data to determine if the data is correct is applicable there is no requirement to complete step

STEP 8 data

because it is an excepted charity that is not liable to register. because it is an exempt charity that is not liable to register. because its gross income is less than £5,000 so is not liable to register. because the Trustees are in the course of registering the charity because the Trustees have not registered the charity Option 5 is not relevant in England & Wales x Data not entered in Step 8 is not relevant in Northern Ireland Scotland England & Wales because the Trustees are in the course of registering the charity because the Trustees have not registered the charity

Validation of input for step 8

You should complete the answers in this section, as the charity operates in England & Wales You MUST enter either a charity number or a reason why there is no charity number, but not both You have entered valid charity details

STEP 9 Data

This is a Registered Society with less than £90k gross income This is a Registered Society with less than £250k and more than £90k gross income This is a Registered Society with more than £250k gross income x Data not entered in Step 9

This is a Registered Society with

STEP 10 data

The Gross Income of the charity is below £25000 The Gross Income of the charity is more than £25000 pa and less than £250000 pa and there is The Gross Income of the charity is more than £250000 pa and less than £1000000 pa and there x Data not entered in Step 10

Types of scrutiny

Set Up type of scrutiny - Set Up type of scrutiny - Audit or Independent Examination

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Trustees' Annual report and balance sheet

Set Up type of scrutiny - Audit or Accountant's Report

Set Up type of scrutiny - Audit or Accountant's Report or Exempt from independent scrutiny

hidden

Exempt from independent scrutiny

Exempt from independent scrutiny - company charity Exempt from independent scrutiny - non company charity

An Independent Examination

An Independent Examination of a company with no requirement for the examiner to hold specific professional qualifications

An Independent Examination of a company by an examiner who holds specific professional qualifications

An Independent Examination of a non company with no requirement for the examiner to hold sp An Independent Examination of a non company by an examiner who holds specific professiona cross ref An Independent Examination (E&W)

A Reporting Accountants' Report by a Registered Auditor under the Co-operative and Community Benefit Societies Act 2014

specific professional qualifications with no requirement for the examiner to hold specific professional qualifications

by an examiner who holds specific professional qualifications

This is not an audit under any legislation

and is there no requirement for audit ?

is there no requirement for audit ?

This is not a Reporting Accountant's Report under the This is not a Reporting Accountant's Report

audit

examination

independent examination or audit

No requirement for any scrutiny report - exempt from Independent Examination

This is not an independent examination under charity legislation

Independent Examiner

Auditor

by a registered UK auditor

A statutory audit under

A non statutory audit under

A non statutory audit under The Charities Act 2011. by a registered UK auditor, if small company tests are met A statutory audit under the Co-operative and Community Benefit Societies Act 2014 by a registered UK auditor A statutory audit under The Charities Act 2011. by a registered UK auditor, if small company tests are met

A statutory audit under Companies Act 2006 by a registered UK auditor

This is overrriden by the statutory Reporting Accountant's test

This is a non statutory audit

This is a non statutory audit under Companies Act 2006 by a registered UK auditor

under Companies Act 2006 by a registered UK auditor

, if small company tests are met This charity is not subject to the Act STATUTORY audit report under by a Registered Auditor A NON STATUTORY audit report under A STATUTORY audit report under

Validation of input for step 10

Remember that is a legal requirement in England & Wales that, unless exempt, the trustees mu move on to the next test

This is overidden by the Companies Act audit test This is overidden by the Charities audit test This is a voluntary, non statutory, audit.

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Trustees' Annual report and balance sheet

Depending on the answers below, this is either an Independent Examination or is exempt from scrutiny. You MUST complete the questions below

It is either an Independent Examination or is exempt from scrutiny.

It is either an Independent Examination or is exempt from scrutiny. It is either an Independent Examination or is exempt from scrutiny. It is an Independent Examination.

B. Testing to see if it is an Independent Examination or whether the accounts are exempt from As this is an audit, no further enquiries are needed. no further enquiries are needed.

The following section of this step is blanked out - Go to Data validation at the end of the step

If you are prompted to do so, complete section Otherwise, go straight to Data Validation

Validation of input for step 28 and 29 and 33

Analysed the income on the TB by activity Analysed the expenses on the TB by activity You should go to STEP 30

This is a LARGE Charity as defined and you must comply with the large charity disclosures and so you MUST

Although you are a small charity, you have chosen to use activity analysis, so you MUST

use Steps 28 and 29 use Step 30 - GO TO STEP 31 As a small charity, you should NOT

As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use activity analysis - You should go to STEP 30

As a small charity, you should NOT use STEP 33 as you have chosen NOT to use activity anal

as you have chosen NOT to use activity analysis

use STEP 33

As a small charity, you should not use STEP 33 as you have chosen NOT to use activity analysis - You should go to STEP 34

You MUST analyse this data as this is a large charity

Activity analysis is complicated and is not obligatory for this charity. If you wish to alter your choice go back to Step 27

STEP 25 data

You can ignore this section as there is no further data to analyse The data in this section has been fully analysed

go to next section of this step There is data still to analyse in this section in STEP 25 amounting to Based on the entries made in the TB there is no analysis required in STEP 25 Analysis already completed in STEP 25

The heading in this row need not be altered, but may be is so desired - enter figures in columns F,H, J and N

In these rows, enter names in column A and amounts in columns F,H, J and N These details will transfer to the final accounts When it says 'on the analysis Step 25' , it means enter the donor name on these blue rows. Enter name of donor on the analysis Step 25

STEP 28 and 29 data

This section does not apply, based on the figures entered to the TB

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Trustees' Annual report and balance sheet

Only enter data in BLUE cells.

These details will transfer to the accounts

MUST READ -Explanation and comments about the analysis of expenses as required by para of the SORP - see HELP link below

The data notifications below are based on the entries you have made to the Trial Balance If you discover errors, correct the TB, before reanalysing in this section Total still to be analysed

Income from charitable activities Total already analysed The entries in this section should be allocated to any one or more of the activities shaded blue

The entries in this section should be allocated to any one or more of the charitable acti The entries in this section should be allocated to any one or more of the activities shaded blue,

STEP 30 data

You should use STEP 30 to correct errors, and ignore any instructions to the contrary

STEP 31 to 35 data

Restricted Revenue funds and transfers- balance still to be analysed in note 14 Make sure the total nets to zero in Section E. If you have already made entries in the TB do not duplicate them here.

Endowment Revenue funds and transfers- balance still to be analysed in note 14 Revenue funds and transfers- balance still to be analysed in note 14 Guidance for more efficient working

This template covers almost every possible disclosure requirement. The template itself then becomes a 'de facto' check list. Many of the disclosures may never be relevant to your particular clientele. Many of the textual disclosures may be autohidden by deleting the text and leaving the text notes blank. Before first using this template, you could alter the master template to hide all the text notes that will never apply to your clientele, so that you have a 'master lite' template that will involve less work. There is, however, the danger that you might on some occasion overlook a rare disclosure that may apply - it is a question of balance and risk, as to whether you make your master template less universal. On the other hand, by not changing the master template, you can use the entire template as a disclosure checklist, which will eliminate the need for using such a checklist.

Note - This step can be modified at any stage in the accounts process and should be re You can go to and fro from this step to the notes section by clicking

1) Ensure that autohide is turned OFF

2) Go to the While in the

You can return to this step at any stage, and you should do so in the final review You can review your work by turning Autohide ON and checking what is revealed on the notes index, using the link at the end of this instruction

section, you should take the following actions (to the extent you have not already done so):-

1) Ensure that autohide is turned ON

Library 575 01/30/2025

Trustees' Annual report and balance sheet

STEP 36 data

to exclude an Income & Expenditure account

You have elected

there is no need to prepare an Income & Expenditure account no need

for this charity, follow the instructions below to exclude an Income & Expenditure account:for this charity, follow the instructions below to include an Income & Expenditure account:You MUST, for this charity, follow the instructions below to exclude an Income & Expenditure ac You MUST NOT, for this charity, follow the instructions below to exclude an Income & Expenditu You MUST, for this charity, follow the instructions below to include an Income & Expenditure ac Go to point A instead

- After following the instructions ignore point B and go to point C

to include an Income & Expenditure account On the first test,

you are required On the second test,

Overall, on both tests, you are required

Overall, on both tests, there is no need to prepare an Income & Expenditure account, although As the message above is that you are

to prepare an Income and Expenditure account, check that there is a 'Y' in the blue cell below, a prepare an Income and Expenditure account, then indicate if you want one, by entering and then proceed to completion of the step

Errors

You must have regard to this section as you are using activity analysis You can safely ignore any errors highlighted in this section, as you are not using activity analysi using activity analysis

Hint - Try/Look at STEP

Hint - Check how you have entered funds - there is a difference between SOFA and notes Hint - Check how you have entered revaluations - there is a difference between SOFA and note Hint - Check how you have entered

there is a difference between SOFA and notes

Hint - comparatives in PL and TB do not reconcile with step 24

Hint - Check how you have entered funds and transfers between funds Hint - Check how you have entered funds

Hint - Check all underlying figures Hint - Items still to be analysed - see Note

DetailPL2 data and Notes data

on the Balance Sheet - on the SOFA -

This note relates to REFERENCE on the SOFA - This note relates to REFERENCE on the Balance Sheet -

This section is REFERENCED to the total entries on the SOFA

Library 576 01/30/2025

Yellow shade = synchronised

Red text = formula driven

Black text = formula free

Changes to the title of the regulations

Reg relating to no requirement for audit

Reg re opinion on statements

Addendum to the basis of preparation in the accounting policies

Amendment to responsibilities

for examiner's report

for auditors report

Library 577 01/30/2025

s and the preparation of accounts.

4 with respect to accounting records and the preparation of accounts.

he preparation of accounts.

ompanies Act 2006. applicable to companies subject to the small companies regime.

Library 578 01/30/2025

Applicable SORP Applicable SORP

es) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Com

audit requirement audit requirement

section of act for examination directions/guidance professional exam audit dispensation bookkeeping accruals

nded) audit requirement audit requirement section of act for examination directions/guidance professional exam audit dispensation bookkeeping accruals

Library 579 01/30/2025

audit requirement audit requirement section of act for examination directions/guidance professional exam audit dispensation bookkeeping accruals

audit requirement audit requirement

section of act for examination directions/guidance professional exam audit dispensation bookkeeping accruals

tain an audit under section 477 of the Companies Act 2006.

es subject to the small companies regime.

Library 580 01/30/2025

he preparation of accounts.

s, if it were so registered, it would be eligible to prepare accounts

nd the Financial Reporting Standard 102, (effective 1st January 2016),

al respects, in accordance with charity law applicable within the jurisdiction of England & Wales

Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SO

accounts.

he Act) does not apply, and that there is no requirement in

unity Benefit Societies Act 2014 (the Act) does not apply, and that the requisite resolutions under Section 84(1 he Act) does not apply, and that there is no requirement in

t 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies pendent Examination.

orting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by

balance

Library 581 01/30/2025

es) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Com

er Income'

e e ted

r charities only, you may suppress each one of these disclosures by using the' VT Policies and Paragraphs' c

y, you may suppress each one of these disclosures by using the' VT Policies and Paragraphs' command

ents for small companies company charities

2014

Library 582 01/30/2025

E in columns J and L

ssible you may wish to tailor the text.

d text appropriately to meet the circumstances.

Library 583 01/30/2025

thout altering the overall total, the income in each category should be analysed to each individual fund.

ould be entered to reduce to nil the box marked 'X' at the foot of this note

shaded cells

e and Community Benefit Societies Act 2014 operating d Community Benefit Societies Act 2014 operating

Library 584 01/30/2025

1 March 2024

ended 31 March 2024

2 to 28 for the year ended 31 March 2024 which have been prepared in accordance with the Charities Act 20 2 to 28 for the year ended 31 March 2024 which have been prepared in accordance with the Charities Act 20 he Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the egal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

r of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because

ction 145(5)(b) of the Act.

5 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity 5 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity the duties of an independent examiner in relation to the conducting of an independent examination. An indep nt examination. An independent examination includes a review of the accounting records kept by the charity he Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the

n under section 145(5)(b) of the Act, setting out the duties of an independent examiner in relation to the condu and in particular, I express no opinion as to whether the financial statements give a true and fair view of the a and information supplied by the Trustees in the course of the examination is not subjected to audit tests or en endent examination are achieved and before finalising the report I obtained written assurances from the Trus

xamination: and can confirm that:-

2006;

pecified in Section 145(3) of the Act, namely £250000, e of my being a qualified member of

ce with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicab ng me cause to believe that in any material respect:-

use to believe that in any material respect:-

mpanies Act 2006 and Section 130 of The Charities Act 2011; he Charities Act 2011;

accounting requirements of Section 396 of the Companies Act 2006 and The Charities Act 2011 and;

th the accounting records and comply with the accounting requirements of the Act and the Regulations settin

2 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amende

d content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requi FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (a d content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requi o enable a proper understanding of the accounts to be reached.

Library 585 01/30/2025

to which attention should be drawn in this report in order to enable a proper understanding of the financial st to which attention should be drawn in this report in order to enable a proper understanding of the financial st or a practice or any organisation

on behalf of a firm

he Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an e Independent Examiner is on page 11.

al Registered Auditor within a firm or practice case, it may be left blank

irements of Section . Our work has been undertaken so that we might state to the Trustees those matters we unt kept under Section 75 of the Act, and on the basis of the information contained in those books of account unity Benefit Societies Act 2014 (the Act) does not apply, and that the requisite resolutions under Section 84(1 nity Benefit Societies Act 2014, and the report of the Reporting Accountant is on page 11.

nt, any other account to which our report relates, and balance sheet are in agreement with its books of accoun

ar ended 31 March 2024, as set out on pages 12 to 28, which comprise the Statement of Financial Activities,

1 March 2024, as set out on pages 12 to 28, which comprise the Statement of Financial Activities, the Income and Expen ed 31 March 2024 which comprise the Statement of Financial Activities, the Profit and Loss Account, the Statement of Re

dual within a firm or practice

e, it may be left blank

31 March 2024

with the requirements of that Act.

t in accordance with regulations made under section 154 of that Act.

es Act 2014 (The Act) and report in accordance with regulations made under that Act.

with relevant legal and regulatory requirements and ISAs-UK. Those standards require us to comply with the e a true and fair view and have been properly prepared in accordance with United Kingdom Generally Accep

y inconsistent with the financial statements, if the charity has not kept adequate accounting records, if the cha

Library 586 01/30/2025

ent and maintains professional scepticism throughout the audit.

to fraud or error, to design and perform audit procedures responsive to those risks and to obtain audit eviden edures that are appropriate for the circumstances, but not for the purpose of expressing an opinion of the effe nting estimates and related disclosures made by the charity;

ng and, based on the audit evidence obtained, whether a material uncertainty exists related to events or cond g the disclosures, and whether the financial statements represent the underlying transactions and events in a rt to identify material inconsistencies with the audited financial statements and to identify any information that ' The Audit of Charities in the United Kingdom' , revised in March 2012.

tain all the information and explanations which we consider necessary in order to provide us with sufficient ev ong other matters, the planned scope and timing of the audit and significant audit findings, including any sign

e prepared and submitted the charity’s returns to the tax authorities and assisted with the preparation of the accounts.

. Accordingly, the comparative figures for the prior period have not been audited, and our opinion does not extend to those figures, except

ons 2008, in our opinion the charity's financial statements:

ome and Expenditure for the financial year then ended and, in particular, the financial statements erally Accepted Accounting Practice applicable to entities of its size

nity Benefit Societies Act 2014

atement of Recommended Practice for Accounting and Reporting issued by the Charity Commission in Engla

2014

ch the financial statements are prepared is consistent with the financial statements.

ve and Community Benefit Societies Act 2014 and the regulations made under it, and the information given th Report is CONSISTENT with the accounts, and that is reported here

consistent with the accounts, and that is reported in the next section- do not delete this blank text row.

requires us to report to you, if in our opinion:

s in any material respect ; or

een received from branches not visited by us; or

ty is not disclosed.

companies regime and take advantage of the small companies exemption in preparing the Trustees' Annual

spect of an audit carried out under the Act and in accordance with the related regulations. accounts.

2 to 28 for the year ended 31 March 2024 which have been prepared in accordance with the Charities Act 20 he Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an

Library 587 01/30/2025

STEP 10

the charity is exempt from scrutiny

or is on page 11.

2014, and the audit report is on page 11.

ents

ut conducting any formal scrutiny.

nd that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjecte

report

Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, app nancial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kin

Library 588 01/30/2025

ed by the Financial Reporting Council, and applicable law. Our responsibilities under those standards are fur harity law of the jurisdiction of England & Wales and for such internal control as management determines is n ancial reporting process.

ility to continue as a going concern, disclosing, as applicable, matters related to going concern and using the

whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report tha

ncial statements for each financial year which give a true and fair view of the state of affairs of the charity as ements for each financial year which give a true and fair view of the state of affairs of the charity as at the end ncial statements for each financial year which give a true and fair view of the state of affairs of the charity as with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and

with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and

ponsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report an ponsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that y of the Reporting Accountant in relation to the Trustees' report is limited to examining preparing the accounts has no responsibilities in relation to the Trustees' report.

ponsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that

checking if thresholds exceeded

t note. Once deleted, you will have to manually re- insert

Library 589 01/30/2025

Do not alter the totals in Column K - they will autocalculate Do not alter the totals in Column K - they will autocalculate

NTER DATA in any row of this note except where indicated ures will require analysis in the individual columns

Library 590 01/30/2025

w will autohide if not relevant sheet

using the 'Select sheets' option

activity analysis.

ivity analysis. Activity analysis is compulsory, but nominal analysis will help with the true and fair view. CED DATA

CONTAIN CROSS REFERENCED DATA

CONTAIN CROSS REFERENCED DATA NOT to use activity analysis. hosen NOT to use activity analysis. chosen to use activity analysis.

n to use activity analysis.

data. You may have exceeded a threshold, or be below a required level, or have indicated a non statutory audit when it is a statutory one

autohide

your data. You may have exceeded a threshold, or be below a required level, or have indicated a non statutory audit when it is a statutory

Library 591 01/30/2025

e above row

ed assets, but may need reallocation to here

n the relevant columns, but do not alter the total of the three rows

res may be included in other items

If you delete this text, the row will autohide

ounts data entered so DO NOT ENTER DATA in any row of this note except where indicated

lso, DO NOT insert ANY new columns in this worksheet file which gives guidance on the SORP and the use of the template.

and unhide policies'

Library 592 01/30/2025

ocess for Detail!PL1

gains and losses.

out the errors, and action required

of page breaks cannot be predicted and this may need to be 'cut and pasted' to the correct position

ou should not proceed.

Library 593 01/30/2025

1 2 3 4 0

Act 2014

cing before 01/01/16, you must use the FRSSE SORP 2015 or the FRS102 SORP 2015 in its unmodified ve n 2015 , but ensure you do NOT claim the small charity exemption from preparing a cash flow statement.

have been suppressed

ny number

		0
Enter the Company Number	You MUST enter a number	3
Enter the Company Number	You MUST enter a number	4
No Co Number is required	DO NOT ENTER A NUMBER	1
No Co Number is required	DO NOT ENTER A NUMBER	2
Enter the Company Number	You MUST enter a number	5
	Data not entered - select an item above	0

	4
	1
	2
Data not entered - select an item above	0
	3

d in overseas jurisdictions the charity is not registered overseas

Library 594 01/30/2025

3 2 1 4 6 5 7

0 1 2 3

1 2 3 0

Library 595 01/30/2025

pecific professional qualifications al qualifications

refer to row 77 on scottish version change terxt toi accounatnts repoort to make text fit

refer to row 144 on scottish version refer to row 77 on scottish version refer to row 144 on scottish version

st formerly elect for EITHER independent examination OR audit OR to claim exemption from scrutiny, unless

Library 596 01/30/2025

scrutiny.

ysis - You should go to STEP 34

Library 597 01/30/2025

vities shaded blue including fundraising activities

eviewed at finalisation

Library 598 01/30/2025

ccount:ure account:count:-

h you may do so if you wish

and follow the instructions to ensure an Income & Expenditure account is included and then proceed to comp g 'Y' or 'N' in the blue cell below and then proceed to completion of the step

Library 599 01/30/2025

mmission in England & Wales (CCEW) , effective January 2016,

Library 600 01/30/2025

ORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical co

1) and 84(6) of the Act have been approved and that there is no requirement in

Act 2006.

y the Charity Commission in England & Wales (CCEW)

Library 601 01/30/2025

mmission in England & Wales (CCEW) , effective January 2016,

command

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Library 603 0113012025

011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016)

011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS e conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Com

e I am an authorised member of Chartered Certified Accountant, which is one of the listed bodies.

Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation t Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation t pendent examination includes a review of the accounting records kept by the charity and of the accounting sy

and of the accounting systems employed by the charity and a comparison of the financial statements presen e conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Com

ucting of an independent examination. An independent examination includes a review of the accounting reco affairs of the charity, and my report is limited to the matters set out in the statement below.

nquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The plannin stees of all material matters.

CCEW /CCNI

le;

ng out the form and content of charity accounts;

ed by the Bulletin issued in February 2016), (The SORP).

rement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independen as amended by the Bulletin issued in February 2016), (The SORP),

rement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independen

Library 604 01/30/2025

atements to be reached. atements to be reached.

audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independen

e are required to state to them in and for no other purpose. To the fullest extent permitted by law, we do not a t the revenue account and balance sheet comply with the requirements of this Act, and in our opinion, in the 1) and 84(6) of the Act have been approved and that there is no requirement in the Governing Document for

nt kept under section 75 of the Co-operative and Community Benefit Societies Act 2014 (The Act) and on the

the Income and Expenditure Account, the Balance Sheet and the related notes to the financial statements, i nditure Account, the Balance Sheet and the related notes to the financial statements, including a summary of significant ac cognised Gains and Losses, the Balance Sheet and the related notes to the financial statements, including a summary of

Ethical Standards for Auditors published by the Financial Reporting Council and to:ted Accounting Practice.

arity’s financial statements are not in agreement with the accounting records and returns, or if we have not rec

Library 605 01/30/2025

ce that is sufficient and appropriate to provide a basis for our opinion; ectiveness of the charity's internal control;

ditions that may cast significant doubt on the charity's ability to continue as a going concern; manner that achieves a fair presentation.

t is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us in t

vidence to give reasonable assurance that the financial statements are free from material misstatement, whet ificant deficiencies in internal control that we identify during the audit.

t where they impact on balances brought forward to the year ended 31 March 2024.

and & Wales (CCEW) , effective January 2015 (The SORP), and those methods and principles have been follo

herein is consistent with the financial statements for the financial year.

Report.

011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS audit. As a consequence, the Trustees have elected that the financial statements be subject to independent

Library 606 01/30/2025

require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursua ed to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the

plicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. ngdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the

Library 607 01/30/2025

rther described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. necessary to enable the preparation of financial statements that are free from material misstatement, whether

e going concern basis of accounting unless management either intends to liquidate the charity or to cease ope

at includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an aud

at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial stateme d of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the B at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial stateme d explain the charity's transactions and enable them to ensure that the financial statements comply with regul

d explain the charity's transactions and enable them to ensure that the financial statements comply with regul

nd ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial state

, the report is consistent with the figures disclosed in the financial statements.

Library 608 01/30/2025

e. This could have serious legal implications, if you do not correct the data in Steps 9 or 10.

y one. This could have serious legal implications, if you do not correct the data in Step 1.

Library 609 01/30/2025

Library 610 0113012025

rsion, or SORP 2005 for earlier periods, as applicable.

Library 611 01/30/2025

s an audit is MANDATORY. The election can be a permanent one, but a minute must be on file. Answer 'Y' if t

Library 612 01/30/2025

Library 613 0113012025

Iletion of the step Library 614 0113012025

ost convention, Library 615 0113012025

S 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as am mpanies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Co

to the conducting of an independent examination. An independent examination includes a review of the acco to the conducting of an independent examination. An independent examination includes a review of the acco ystems employed by the charity and a comparison of the financial statements presented with those records. It nted with those records. It also includes consideration of any unusual items or disclosures in the financial state mpanies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Co

ords kept by the charity and of the accounting systems employed by the charity and a comparison of the finan ng and conduct of an audit goes beyond the limited assurance that an independent examination can provide

I audit dispensation does not apply in scotland

nt examination;

Library 616 01/30/2025

nt Examination.

accept or assume liability or responsibility to anyone other than the Trustees as a body, for our work, for this r preceding year of account, the financial criteria for the exercise of the power conferred by Section 84 of the A the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be s

basis of the information contained in those books of account, whether the revenue account and balance shee

ncluding a summary of significant accounting policies.

ccounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respe significant accounting policies, as set out on pages 12 to 28.

ceived all the information and explanations we require for our audit, or if information specified by law regarding

Library 617 01/30/2025

he course of performing the audit. If we become aware of any apparent material misstatements or inconsisten

ther caused by fraud or other irregularity or error.

owed.

S 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as am examination.

Library 618 01/30/2025

ant to Section 476 of the Companies Act 2006. The Trustees also consider the charity to be exempt from the requirement to be subject to In e view given by the accounts.

e financial statements give a true and fair view.

Library 619 01/30/2025

We are independent of the charity in accordance with the ethical requirements that are relevant to our audit o due to fraud or error. In preparing the financial statements, management is responsible for assessing the cha

erations, or has no realistic alternative but to do so.

dit conducted in accordance with ISAs-UK will always detect a material misstatement when it exists. Misstatem

ents the Trustees are required to :- oard is required to :-

ents the Trustees are required to :-

ations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charit

the financial statements. ements.

Library 620 01/30/2025

there is a minute. Library 621 0113012025

ended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in Englan ompanies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to

unting records kept by the charity and of the accounting systems employed by the charity and a comparison unting records kept by the charity and of the accounting systems employed by the charity and a comparison t also includes consideration of any unusual items or disclosures in the financial statements, and seeking expl ements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the exam ompanies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to

ncial statements presented with those records. It also includes consideration of any unusual items or disclosur

Library 622 01/30/2025

report or for the opinions we have formed. Act were met in relation to that year. ubject to Independent Examination.

et comply with the requirements of the Act, and to report relating to the preceding year of account whether, in

cts, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prep

g Trustees' remuneration and transactions with the charity is not disclosed.

Library 623 01/30/2025

ncies we consider the implications for our report.

ended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in Englan

Library 624 01/30/2025

ndependent Examination.

Library 625 01/30/2025

of the financial statements in England & Wales, and we have fulfilled our other ethical responsibilities in accor arity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and u

ments can arise from fraud or error and are considered material if, individually or in the aggregate, they could

ty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Library 626 01/30/2025

nd & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19 independent examination.

of the financial statements presented with those records. It also includes consideration of any unusual items o of the financial statements presented with those records. It also includes consideration of any unusual items o lanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as f ination is to establish as far as possible that there have been no breaches of charity legislation and that, on a independent examination. , and that the accounts do not require an audit in accordance with Part 16 of the C

res in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. Th

Library 627 01/30/2025

our opinion, the financial criteria for the exercise of the power conferred by section 84 were met in relation to

pared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities

Library 628 01/30/2025

nd & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19

Library 629 01/30/2025

rdance with these requirements. We believe that the audit evidence we have obtained is sufficient and approp sing the going concern basis of accounting unless management either intends to liquidate the charity or to ce

reasonably be expected to influence the economic decisions of users taken on the basis of these financial sta

Library 630 01/30/2025

or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such m or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such m far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence re test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with th Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the

e purpose of the examination is to establish as far as possible that there have been no breaches of charity leg

Library 631 01/30/2025

the year.

s) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in En

Library 632 01/30/2025

Library 633 0113012025

priate to provide a basis for our opinion.

ase operations, or has no realistic alternative but to do so.

atements.

Library 634 01/30/2025

matters. The purpose of the examination is to establish as far as possible that there have been no breaches o matters. The purpose of the examination is to establish as far as possible that there have been no breaches o levant to the amounts and disclosures made, the financial statements comply with the SORP. he SORP.

e Companies Act 2006.The Trustees consider that the audit requirement of Section 144(1) of the Charities Ac

gislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial sta

Library 635 01/30/2025

gland & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accoun

Library 636 01/30/2025

of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the f of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the f

ct 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the char

atements comply with the SORP.

Library 637 01/30/2025

nting policies set out on page 19, which framework constitutes the applicable United Kingdom Generally Accepted Accoun

Library 638 01/30/2025

inancial statements comply with the SORP. inancial statements comply with the SORP.

ity for the conducting of an audit

Library 639 01/30/2025

Iting Practice. Library 640 0113012025

sque and Islamic Cultural Centre

Workings

at 31 March 2024

e fixed assets previous years £ Goodwill: Cost B/fwd - Additions - Disposals - C/fwd - Amortisation B/fwd - Provided during the year - On disposals - C/fwd - Net book value - Net book value b/fwd per current year trial balance -

The workings below form the basis for the Fixed asset note. Whenever AutoHide is turned on or off the appropriate columns below are re-copied to the Notes sheet. Tangible fixed assets

£ Cost B/fwd 590,931 Additions - Surplus on revaluatio - Disposals - C/fwd 590,931 Depreciation B/fwd - Charge for the year - Surplus on revaluatio - On disposals - C/fwd - Net book value C/fwd 590,931 B/fwd 590,931 Tangible fixed assets previous year Land and Buildings Land and Buildings	£ - - - - - - - - - - - - Plant & Machinery Plant & Machinery	£ - - - - Motor Vehicles
		-
		- - - -
		-
		-
		-
		Motor Vehicles

641

£ Cost B/fwd 590,931 Additions - Surplus on revaluatio - Disposals - C/fwd 590,931 Depreciation B/fwd - Charge for the year - Surplus on revaluatio - On disposals - C/fwd - Net book value 590,931	£ - - - - - - - - - - -	£ - - - -
		-
		- - - -
		-
		-

The workings below form the basis for the Investments note. Whenever AutoHide is turned on or off the appropriate columns below are re-copied to the Notes sheet. Investments

Investments in subsidiary undertakings £ Cost B/fwd - Additions - Revaluations - Disposals - C/fwd - Investments previous year Investments in subsidiary undertakings £ Cost B/fwd - Additions - Revaluations - Disposals - C/fwd -	*Listed* *Investments* £ - - - - - *Listed* *Investments* £ - - - - -	Other investments £ - - - -
		-
		Other investments £ - - - -
		-

642

Total

£

590,931 - - Including unanalysed revaluation - 590,931 - - - - -

590,931 590,931

Total

643

£

590,931 - - - 590,931 - - - - - 590,931

Total £ - - - - -

644