Charity Registration Number 1168959
Brixton Mosque and Islamic Cultural Centre
Report and Accounts
31 March 2025
## **Brixton Mosque and Islamic Cultural Centre**
## **Report and accounts for the year ended 31 March 2025**
## **Contents**
||**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 2025**
The Trustees present their Report and Accounts for the year ended 31 March 2025.
## **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.
1
## **Brixton Mosque and Islamic Cultural Centre**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **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 2025 :-**
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**
## _**The purposes of the charity as set out in its governing document.**_
1. To Advance the Islamic faith.
2. To Relieve sickness and poverty.
3. To advance education and to advance other charitable purpose.
## _**The main activities undertaken in relation to those purposes during the year.**_
To provide a place for Muslim worshippers to pray and practice the religion of Islam in a safe environment.
To educate the Muslims young and old in the tenants of Islam.
To link the Muslim community to the rest of the community in Lambeth.
2
## **Brixton Mosque and Islamic Cultural Centre**
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
During 2024/25, we focused on improving how the mosque is run, supporting learning and education, bringing the community together, and maintaining the building. Our aim has been to ensure the mosque is well organised, welcoming, and able to serve the community both now and in the future.
## Strategic Planning & Governance
- We refocused our efforts on strengthening governance in line with the mosque’s Constitution and Charity Commission requirements. Clear director roles were established, and short-, medium-, and long-term plans were developed to guide how the mosque is managed.
- Due to limited trustee availability, some trustees took on multiple responsibilities to ensure continuity. Directors took part in Charity Commission training, and further training is planned. We also continued working with solicitors and the Charity Commission to ensure full compliance
## Community & Leadership Development
- Women’s Department, engaging sisters in mosque affairs and ensuring their representation across departments.
- Increased community engagement through volunteer recruitment and structured communication between directors and the congregation.
## Educational Activities
- Weekly classes and the weekend madrasa continued throughout the year, supporting both children and adults. Visiting scholars delivered talks when possible. Plans were initiated for a structured conference programme, with initial events held during the August Bank Holiday period. Recordings will be made available through future online playlists.
## Community Engagement
- During Ramadan, meals were provided for those fasting with the support of local businesses. Night prayers were held without causing disturbance to neighbours and attracted both Muslims and non-Muslims. The mosque was also opened for school and external visits, and several people embraced Islam during the year.
- We maintained positive relationships with local police and community safety groups and made initial contact with local elected representatives, with plans to strengthen these links in the coming year. Eid events were held successfully, with plans to expand future activities
## Building & Facilities Upgrades
- Key improvements were completed, including new carpets in the prayer areas and repairs to external windows. Ongoing maintenance is planned to keep the building safe and welcoming.
- A major challenge this year was capacity. The mosque was frequently full during Friday prayers and major events, requiring overflow into the car park. This led the trustees to begin reviewing redevelopment and expansion options to better serve the growing community.
3
## **Brixton Mosque and Islamic Cultural Centre**
## **Trustees' Annual Report for the year ended 31 March 2025**
Key Priorities Moving Forward Strengthening Leadership & Strategy Execution
- Further training for directors to ensure full alignment with the mosque’s strategic goals.
- Full implementation of action plans, including structured progress tracking for the annual report. - Budget transparency and dissemination to ensure financial clarity.
- Recruitment of additional directors, particularly a Financial Director and Community Director. - Training and onboarding of the new General Manager to oversee operational improvements. Enhancing Women’s Engagement & Community Outreach
- Further development of the Women’s Department, ensuring representation across all mosque activities.
- Strengthening volunteer recruitment and increasing community involvement. Operational Improvements
- Implementing a structured social media policy to enhance outreach and communication.
## **The main achievements and performance of the charity during the year.**
The main achievements of the charity were as follows:
- Islamic seminars and classes throughout the year
- Providing a mosque for local Muslims to pray in and worship
- Education for local children
- Carrying out charitable events
- Helping the local community in social issues
- Launched a Women’s Department, engaging sisters in mosque affairs
This year has been one of growth, improvement, and laying the groundwork for a stronger, more organised mosque. We thank the community, volunteers, and leadership team for their ongoing support, and we look forward to further progress in the coming year, In shaa Allah. May Allah, the Almighty, reward them all in this life in the next.
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
The beneficiaries have been given a place of worship to gather for the purposes of gaining spirituality, especially as we emerged out of lock down.
The beneficiaries have benefited greatly as Brixton Mosque had provided many Islamic educational lessons throughout the year for men, women and children
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
4
## **Brixton Mosque and Islamic Cultural Centre**
## **Trustees' Annual Report for the year ended 31 March 2025**
The mosque acts as a centre of the community where people from the surrounding neighbourhood can gather and socialise, discuss Islamic solutions to modern day issues as well as study Islamic education and worship. Also people from across the country have visited the mosque for yearly seminars. The mosque instils a sense of unity as Islamic congregation prayers are performed five times a day every single day of the year. The attendees of the mosque come from numerous backgrounds, cultures and ethnicities. They are all welcomed and everyone is treated equally. The mosque gave a further avenue for the community to discuss pressing social issues such as leaving the European Union etc. and play an important role in community cohesion.
5
## **Brixton Mosque and Islamic Cultural Centre**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
Details of the Trustees serving throughout the year are set out on page 1. Appointment of Trustees is governed by the Trust Deed of the charity. The Board of Trustees is authorised to appoint new Trustees to fill vacancies arising through resignation or death of an existing Trustee or as they deem necessary. Prior to inviting nominations the Trustees review their skills set to try and attract nominees with the relevant skills and experience to the board. The chair is appointed by the Trustees from amongst their number. The board convenes on a monthly basis with additional days for strategic development. Training needs for Trustees are assessed and met. Training needs for Trustees are assessed and met. Succession planning has continually taken place.
## _**The trustees' bankers and advisors**_
Bankers NatWest Bank 504 Brixton Road, Brixton, SW9 8EW Birchtree Sullivan,301 Lock Studios , 7 Corsican Square, London, E3 Accountants 3YD
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2025**_
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
**Total Funds**
**Net income**
Unrestricted Revenue Funds available for the
general purposes of the charity|**2025**
**£**
16,463
623,535
(676)
622,859|**2024**
**£**
5,488|
|---|---|---|
|||600,907
-|
|||606,396|
## _**Financial review of the position at the reporting date, 31 March 2025 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory.
Specific changes in fixed assets are detailed in the notes to the accounts.
6
## **Brixton Mosque and Islamic Cultural Centre**
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**Policies on reserves.**_
The trustees have resolved to establish reserves to provide for future activities, and to provide funding for the expected expenditure for six months ahead in the sum of £20,000.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
MD Hussain - FCCA
Member of Chartered Certified Accountant
Unit 301 Lock Studios 7 Corsican Square England E3 3YD
## **Statement of Trustees's Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
- recommended practice have been followed, subject to any material
- departures disclosed and explained in the financial statements;
7
## **Brixton Mosque and Islamic Cultural Centre**
**Trustees' Annual Report for the year ended 31 March 2025**
8
## **Brixton Mosque and Islamic Cultural Centre**
## **Trustees' Annual Report for the year ended 31 March 2025**
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 29 January 2026.
Abdul Aziz Henry Trustee
9
## **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 2025**
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 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 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
10
## **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 2026
11
_Brixton Mosque and Islamic Cultural Centre Statement of total recognised gains and losses for the year ended 31 March 2025_
|**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_|**2025**
**£**
10,234
**-**
10,234
**-**
10,234|**2024**
**£**
5,488
**-**|
|---|---|---|
|||5,488|
||||
12
## **Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2025**
## _**Statement of Financial Activities for the year ended 31 March 2025**_
|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
208,021
**Expenditure on:**
Raising funds
B1
5,084
Charitable activities
B2
192,703
**Total expenditure**
**B**
**197,787**
**Net income for the year**
**10,234**
**Net income after transfers**
**A-B-C**
**17,139**
**17,139**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
606,396
**Total funds carried forward**
**623,535**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
208,021
5,084
192,703
|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
-|**Current year**
**Total Funds**
**2025**
**£**
**208,021**
**5,084**
**192,703**
**197,787**
**10,234**
**16,463**
**16,463**
**606,396**
**622,859**|**Prior Year**
**Total Funds**
**2024**
**£**
178,958
-
173,470|
|---|---|---|---|---|
||**197,787**|**-**||**173,470**|
||||||
||**10,234**|**-**||**5,488**|
|||**(676)**||**5,488**|
||**17,139**
606,396|**(676)**
-||**5,488**
600,907|
||**623,535**|**(676)**||**606,395**|
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.**
13
## **Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2025**
|**Income from:**
Donations & Legacies
A1
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
-
|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
-|**Prior Year**
**Total Funds**
**2024**
**£**
**178,958**
178,958
**-**
**173,470**
**173,470**
**5,488**
5,488
**5,488**
**600,907**|
|---|---|---|---|
||-|-||
||-
-|-
-||
||**-**|**-**||
||-|-||
||-|-||
||**-**
600,907|**-**
-||
||**600,907**|**-**|**606,395**|
**All activities derive from continuing operations**
14
## **Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2025**
**Brixton Mosque and Islamic Cultural Centre - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-**
|**March 2025 towards fixed assets for Charity use:-**|||
|---|---|---|
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2025**
**£**
16,463
-
**16,463**|**2024**
**£**
5,488
-|
|||**5,488**|
**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.**
15
## **Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2025**
## **Movements in revenue and capital funds for the year ended 31 March 2025**
## **Revenue accumulated funds**
|Accumulated funds brought forward
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before transfers|**Unrestricted**
**Funds**
**2025**
**£**
606,396
10,234|**Restricted**
**Funds**
**2025**
**£**
-
-|**Total**
**Funds**
**2025**
**£**
606,396
10,234
**616,630**
**622,859**
**Total**
**Funds**
**2025**
**£**
**622,859**|**Last year**
**Total Funds**
**2024**
**£**
**600,907**
5,488|
|---|---|---|---|---|
||**616,630**|**-**||**606,395**|
||**623,535**|**(676)**||**606,395**|
|||||**Last Year**
**Total Funds**
**2024**
**£**
606,395|
**The notes attached on pages 19 to 28 form an integral part of these accounts.**
16
## **Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2025**
## **Brixton Mosque and Islamic Cultural Centre**
## **Income and Expenditure Account for the year ended 31 March 2025 as required by the 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**
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**|**2025**
**£**
208,021
**208,021**
**208,021**
**188,251**
**-**
**5,084**
**4,452**
**197,787**
**-**
10,234
**10,234**
**10,234**|**2024**
**£**
178,958|
|---|---|---|
|||**178,958**|
|||**178,958**|
|||**172,086**
**-**
**-**
**1,384**|
|||**173,470**|
|||**-**|
|||5,488|
|||**5,488**|
|||**5,488**|
All activities derive from continuing operations
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.**
17
## **Brixton Mosque and Islamic Cultural Centre - Balance Sheet as at 31 March 2025**
|Note
**SORP**
**Ref**
**Fixed assets**
A
Tangible assets
8
A2
**Total fixed assets**
**Current assets**
B
Debtors
15
B2
Cash at bank and in hand
B4
**Total current assets**|
6,250
31,667|**2025**
**£**
590,931
590,931|6,250
30,162|**2024**
**£**
590,931|
|---|---|---|---|---|
|||||590,931|
||37,917||36,412||
||||||
|**Creditors: amounts falling due within one**
**year**
9
C1
(5,989)
(20,947)
**Net current assets**
31,928
15,465
**The total net assets of the charity**
622,858
606,396
**Restricted funds**
Restricted Revenue Funds
13
D2
(676)
-
Restricted Fixed Asset Funds
13
D2
-
-
Restricted Revaluation Reserve
13
D4
-
-
-
-
**Unrestricted Funds**
Called up share capital
-
-
Share premium
-
-
Unrestricted Revenue Funds
13
D3
618,046
600,907
Unrestricted Revaluation Reserve
13
D4
5,489
5,489
**Total charity funds**
622,859
606,396
**The total net assets of the charity are funded by the funds of the charity, as follows:-**|||||
|||||606,396|
|||||-
-|
||||-
-
600,907
5,489||
|||||606,396|
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.
18
## **Brixton Mosque and Islamic Cultural Centre - Balance Sheet as at 31 March 2025**
**Abdul Aziz Henry** Trustee Approved by the board of trustees on 29 January 2026
**The notes attached on pages 19 to 28 form an integral part of these accounts.**
19
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **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.
20
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2025**
## **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.
21
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2025**
**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..
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.
22
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2025**
## **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.**
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.
23
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2025**
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**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
24
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2025**
## **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_**
**2025**
**£**
Gross Salaries excluding trustees and key management personnel
35,090
**Total salaries, wages and related costs**
**35,090**
**_Numbers of full time employees or full time equivalents_**
**2025**
The average number of total staff employed in the year was
**2**
The average number of part time staff employed in the year was
**-**
The average number of full time staff employed in the year was
**2**
The estimated full time equivalent number of all staff employed in the year was
**2**
**_The estimated equivalent number of full time staff deployed in different activities in the year was:-_**
Engaged on charitable activities
**1**
Engaged on publicity activities
**1**
Engaged on fundraising activities
**1**
Engaged on management and administration
**1**
**_The estimated full time equivalent number of all staff employed as above_**
2|**2025**
**£**
35,090|**2024**
**£**
39,361|
|---|---|---|
||**35,090**|**39,361**|
||**2025**
**2**|**2024**
1|
|||**1**
**1**
**1**
2
1
1
1|
||2|1|
## **6 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
25
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2025**
## **7 Trustees' expenses**
No trustee expenses were incurred, either in the current or prior year.
**2025 2024 £ £ -** -
The nature of the trustees' expenses was for travel to the charitys office The number of trustees' to whom expenses were reimbursed was one
## **8 Tangible fixed assets**
|**Cost**
At 1 April 2024
Additions
**At 31 March 2025**
**Depreciation**
**At 31 March 2025**
**Net book value**
At 31 March 2025
At 31 March 2024
**9**
**Creditors: amounts falling due within one year**
Trade creditors
Accruals
PAYE, NIC VAT and other taxes
Other creditors
**10 Income and Expenditure account summary**
**At 1 April 2024**
Surplus after tax for the year
**At 31 March 2025**|**Land and**
**Buildings**
£
590,931
-|**Plant &**
**Machinery**
£
-
-|**Motor**
**Vehicles**
£
-
-|**Total**
£
590,931
-|
|---|---|---|---|---|
||**590,931**|**-**|**-**|**590,931**|
||||||
||**-**|**-**|**-**|**-**|
||**590,931**|**-**|**-**|**590,931**|
||||||
||**590,931**|**-**|**-**|**590,931**|
||||**2025**
**£**
**5,685**
**-**
**304**
**-**|**2024**
**£**
**15,000**
**-**
**4,678**
**1,269**|
||||**5,989**|**20,947**|
||||**2025**
**£**
606,395
10,234|**2024**
**£**
600,907
5,488|
||||**622,858**|**606,395**|
26
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2025**
## **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**
|**At 31 March 2025**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 April 2024**
Tangible Fixed Assets
Current Assets|**Unrestricted**
**funds**
**£**
590,931
38,593
(5,989)|**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
-
(676)
-|**Total**
**Funds**
**£**
**590,931**
**37,917**
**(5,989)**|
|---|---|---|---|---|
||**623,535**|**-**|**(676)**|**622,859**|
||**Unrestricted**
**funds**
**£**
590,931
36,412|**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
-
-|**Total**
**Funds**
**£**
**590,931**
**36,412**|
||**606,396**|**-**|**-**|**606,396**|
## **13 Change in total funds over the year as shown in Note 12 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
**Total restricted funds**
**Total charity funds**|**£**
606,396
**Funds brought**
**forward from**
**2024**|**See Note 14**
**£**
10,234
**Movement in**
**funds in 2025**|**See Note 0**
**£**
**6,905**
**Transfers**
**between**
**funds in 2025**|**£**
**623,535**
**Funds**
**carried**
**forward to**
**2026**|
|---|---|---|---|---|
||**611,885**|**10,234**|**6,905**|**629,024**|
||||||
||**(676)**|**-**|**(676)**|**(1,352)**|
||||||
||**611,209**|**10,234**|**6,229**|**627,672**|
27
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2025**
## **14 Analysis of movements in funds over the year as shown in Note 13**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**|**Income**
**2025**
**£**
**208,021**|**Expenditure**
**2025**
**£**
**(197,787)**|**Other**
**Gains &**
**Losses**
**2025**
**£**
**-**|**Movement**
**in funds**
**2025**
**£**
**10,234**|
|---|---|---|---|---|
||**208,021**|**(197,787)**|**-**|**10,234**|
## **15 Ultimate controlling party**
The charity is under the control of its legal members.
## **16 Other relevant information**
28
## **Brixton Mosque and Islamic Cultural Centre**
## **Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **16 Donations and Legacies**
|**Donations and Legacies**|||||
|---|---|---|---|---|
|**_Donations_**
**Total Donations and Legacies**
**A1**
**Total donations and gifts from individuals**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
208,021|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-|**Current year**
**Total Funds**
**2025**
**£**
**208,021**|**Prior Year**
**Total Funds**
**2024**
**£**
178,958|
||**208,021**|**-**|**208,021**|**178,958**|
||||||
||**208,021**|**-**|**208,021**|**178,958**|
## **17 Expenditure on charitable activities - Direct spending**
|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
35,090
8,511
3,815
10,141
12,478
-
28,398
1,291
38,060
**Total direct spending**
**B2a**
**137,784**
Gross wages and salaries - charitable activities
Dawah
Freelance Staff
Travel and Subsistence - Charitable Activities
Donations Paid
Zakah
Event
Madrasah
Insurance Costs|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
35,090
8,511
3,815
10,141
12,478
-
28,398
1,291
38,060|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-|**Current year**
**Total Funds**
**2025**
**£**
**35,090**
**8,511**
**3,815**
**10,141**
**12,478**
**-**
**28,398**
**1,291**
**38,060**|**Prior Year**
**Total Funds**
**2024**
**£**
39,361
3,764
19,095
229
4,390
2,008
22,189
1,274
50,741|
|---|---|---|---|---|
|||**-**|**137,784**|**143,051**|
**18 Support costs for charitable activities**
|**Support costs for charitable activities**|||||
|---|---|---|---|---|
||**Current year**|**Current year**|**Current year**|**Prior Year**|
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||**Funds**|**Funds**|||
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|**_Premises Expenses_**|||||
|Rates and water charges|-|-|**-**|-|
|Room Hire|-|-|**-**|-|
|Light heat and power|3,282|-|**3,282**|5,761|
|Cleaning and waste management|6,880|-|**6,880**|-|
|Premises repairs, renewals and maintenance|12,507|-|**12,507**|3,291|
|**_Administrative overheads_**|||||
|Telephone, fax and internet|278|-|**278**|936|
|Stationery and printing|16,490|-|**16,490**|14,518|
|Equipment expenses|11,030|-|**11,030**|4,367|
29
## **Brixton Mosque and Islamic Cultural Centre**
## **Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
|**_Financial costs_**
**Support costs before reallocation**
**Total support costs**
Bank charges|-|-|**-**|162|
|---|---|---|---|---|
||**50,467**|**-**|**50,467**|**29,035**|
||**50,467**|**-**|**50,467**|**29,035**|
The basis of allocation of costs between activities is described under accounting policies
## **19 Other Expenditure - Governance costs**
|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
Independent Examiner's fees
4,452
**Total Governance costs**
**4,452**
**20 Total Charitable expenditure**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
Total direct spending
**B2a**
137,784
Total support costs
**B2d**
50,467
Total Governance costs
**B2e**
4,452
**Total charitable expenditure**
**B2**
**192,703**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
4,452|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-|**Current year**
**Total Funds**
**2025**
**£**
**4,452**|**Prior Year**
**Total Funds**
**2024**
**£**
1,384|
|---|---|---|---|---|
||**4,452**|**-**|**4,452**|**1,384**|
|||**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
-|**Current year**
**Total Funds**
**2025**
**£**
**137,784**
**50,467**
**4,452**|**Prior Year**
**Total Funds**
**2024**
**£**
143,051
29,035
1,384|
|||**-**|**192,703**|**173,470**|
## **21 Expenditure on raising funds and costs of investment management**
|Fundraising publicity & marketing
**Total fundraising costs**
B1|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
-|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2025**
**2024**
**£**
**£**
**-**
-|
|---|---|---|---|
||**5,084**|**-**|**5,084**
**-**|
30