CHARrrY REGISTRATION NUMBER: 1184986 The Mosque and Islamic Centre of Brent Unaudited Financi Statements 30 September 2024
The Mosque and Islamlc Centre of Brent Year ended 30th September 202A stst¢m¢nt of Financi Positio Notes to the financial 8tstements 7-11
The Mosque and Islamic Centre of Brent Yearcnded3 Sci*ath2024 The tn18 prc8¢nt their TCPOrt and the unalId fin181 stateMts of the charity for the yearetmled 30 September 2024. ReglBt¢red ¢harlty name: The Mosqlle and Islamic Centre of Cbarlty reRlthtlon Dumber 1184986 Prfndpal offlet 33 A HMrd Road Crickiewood NW2 6DS Tb¢ trnit¢e• Mr. Mobammed Sad¢4 {Chair} Mr. Mohammed HukuM.U1. Qadri Mr. Mohammed Najib Khan Mr. Zi&Ui-MustaffrNasim Mr. Saqib Jamil IndependeDt emmlner SK ALxounlaDts 369 Burnt Oak Brwlway, Edgware HA8 SAW
The Mosque and Islamic Centre of Brent Strueture? goverDallc4 and managem¢ut S¢pmb¢r 2024. How¢ver a new charitable Incorp) orgaD1zatiCl0k The Mosque al Islami¢ Centre of Brrt Cl4rity R¢8islrolion N). 1184986 estsbils111 The ThCeS plan is to tr8nsf¢r all fiuth and assets of this ¢harity (tr¢ lorrthd Int) to the new CIO. following which the ITUSt will be dtssolved. DuTin8 the ¢umt fity8n¢l ye•r. an loitt tr8nsferof£43&19637 wtsmade to the mosq •Thl Islami¢ Centre of Brent (1184986) en•ble it to ¢0mM its clwitabk activitiek This trfer is reflted iti the accounts a5 pyIMii io awity. The temoioing fuThts are beld wding the fiDRli72ti0n of the full asset tzAnsfcrwKI di#011 ObJ¢¢tlvu And IV1 The primary awls of the clwity con1inu to be its fY¢¢hold buildin88 wbich include the and the Flats. IVhi¢h will be transferred to ¢trwity in n¢or FIn*thd revlew De8i8nthl Full&: The Charity docs not have Y desi1 C¢d& All the charl1 op¢1 we rmtiThUill8 WMI thcre lye no Lrymtiorn wue di8c4x)tina or acquited during Fund¥ in deficit: surplus: There w•s •n 0rsSurp1U$fjf £WS1.
The Mosque and Islamic Centre of Brent revaluatiOD plicy. A de¢iNon rydin8 th¢ of a%ts be made completion of the current asset traDsfer. Plam for futtwe The ¢h8rity 18 Still slip1tIng the chatitsblextivities anddon¥t¢towwd5 8(%xle•uses for pwle in nee The¢hAtity would also foc on the colledion of fund5 to contribu tow8nts th¢ flwds and ¢arthquakes RESPO1BlLrrj$OPThl IRvsrtL8 statem¢n¢s in •¢Cord•¢ with 4yli¢thi¢ law re8ulatiL The law willbk to inEo8land•ThlW•l¢srApI thetruC8toprepefUWKi sthtements for eath finan¢i•l yeor. Under that L4w & trustees I¢ elethd to pw th¢ fttwieial $latements ' acconkn with Unid King&)m Gen¢r•lly A¢wited AccouDtiD8 Pradi¢e (Utiited Kitigdom Accountin8 Standarth andappli¢abl¢ l•w). Thetrus¢smu# DQtapprove the finaDCitI st•tements unl¢s8 they are satisfie4J that tky 8tv¢ i true fair view of the st of of tho ¢lwity Ind th¢ Ill)n 4nd expenditure of the charity for th•t perio aele£tsuitabIewctiD plici# then1PpIyth state whether applicable a(wJnkng #•rKl•rth have been followuL subject to any material depthwes thxlosed •nd explained in the fimncilll staten ¢xplain th¢¢hwity'g transacknArMI disclose with reay)nable•¢¢urnty•t •ttytimethe financial position of the ¢hwity and enabk them to e&8ure the 3tst¢m¢nts eon4>ly with the Ch8Tities Art 1993 and the Cbarity (AOts and R¢prth) Regul1014 2008. They ue also P)nSIble for safe8uwdin8 the Sets of the clwity a1 he¢ fiK tskin8 8teps for the weveDtion and dete¢¢ion of fraud and othtt irreBuJaritie The tru81ees' ann0] rry(*t Novembe¥ 2 attd on be1]f of the IThTd of tntstees by.. Moharnrn Hukwtth&Ui. (>thi
The Mosque and Islamic Centre of Brent Brent Year ended 30th September 21Y24 l ryrt to the trteeS on my examination of the financial statements of The Mosque and Islamic Centre of Brent ('the charity? for the y¢ar 30 Septetnber 2024. R•AbIlItIeS and blsls of report As the trustees of th¢ charity, you are rwnsible for the preparntion ofth¢ finan¢iai statements in accordancc with the wulremts of the Clwitic8 Act 2011 ('the Act,). I report in Tespect of my examination of the chaTity5 finon¢ial stateMts c8rried out under section 145of the 2011 Act and in carrying out my examination I have followed all the Applicablc Direrttons given by the Cbfirity Commission under tIOn 145(5Xb) of th¢ Act. Ind¢pendent examlDer'J ¥ta¢em¢At Sinc¢ the ¢l)arity'8 8r0&8 incon exceeded £250,0(Kb your examiner Dw5t be a m¢mb¢r of a body listed in section 145 of the 2011 Act I confirni that I am qualified to undertake the examination because l am a mcmiwx of th¢ Association orchartet C¢tiIfi A¢¢ountants, which is one of the listed bodi I hav¢ Completed my exwnination. I confirni that no material maltery have ¢ome to my attention in connrAion with the examination 8ivin8 me cause to believe that in any material respect: accowitittg rerdS WLYe not kw in r¢spe¢t of the cTrwity as rcquirnj by tIOn 130 of th¢ ACL or the financial statsments do not •¢¢wd with those T¥X. or the financial statements do not comply with the applicable requircments ¢oneerning the fi)rni and cootcnt of accounts 8¢t ou( in the Charities {AccouDts and Repotts) Regulations 28 Othty than any rquirement that the accounts 8ive a 'true and fai view which is n( a Matt¢r¢0A8i &8 part of an indepuJd¢ni ex[natiOn. I have conccrns and hav¢ Mme SS no other maltUS ID CODnethion with the examination to which attention should be drawn in thi8 [q in order to enthle a proper Undffsts of the arUnts to be re8cl C'eni IYJ Chart¥r¥d.4¥&ouiii*ini IIAX iAII'
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 30th of September 2024 Inw•im•ni• T•tJl Inwn• Exp•rtdlluY• oft: 341 341 T•l•l •xpMdlturn 341 J41 Nrt Incom• fwll• mo¥•rn•rtln 21.•
The Mosque and Islamic Centre of Brent 17.xm 447 Ca8h arttl In 461147 2e.951 28.•Ji Rted fum D••lgMl•d F T¢¥lal ¢hitty ldI Mr HUKAM UL QADRI (Ch•)
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 30¢h of September 2024 The ¢Trwity is a public iYJth al a rew8red cbtiTity iti and W•l¢s Attd is Lon¢ I Statement of Comp These finwial ve in complianc¢ with FRS 101 'The Financial Rep)rting Stslldd applicthl¢ in th¢ UK wxl th¢ R¢pllblie of Ireland.. the Ststement of Recommended Pr#dic¢ appli¢able ¢0 ¢lwiti¢s their in accordance with the Financial Rep)rtill8 StsDd aw]icable ID tbe UK atyj Rqwbiic of Jreland (FRS 1021 (Charities SORP (FRS 102)) aDd the Clwitie4 Art 2011. Accoutttin8 pli¢i¢s B••h of preprtloD value throu8h in¢thne or expetidilurt The finall thte4nentsYepKrywul itt8terlin& whi¢b i• the furKe1(Ml currency of the entity. Golng eoDeern The pw8rntion of the flnattial stAtem requiTes mWwgen1l io moke jud8ements. eAimateg and wumptions thAt affect the amtwnts rworted. These ¢stimiw and jud8ements are continually reviewed and boxd 00 c4Krieo¢e fac irKluth8 cx11008 of events Fund Kcountl Unr¢8tri¢led fiuth wel11&b]eforSeItthc diKrttionofthetru#eesto fithh¢rany of th¢choritys
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 30th of September 2024 l Att•untthBp•ldt• IcthTtinud) p•ssed w the¢lwity' it is probable that theeCOn beoefits associatrd with the trIDS will fiow to the clmrity and the amount t be rc1bty rne4s Tr rollowiffjg spt¢ifi¢ policies ar¢ applied to pfirticuknr ¢atwits of ill: gift. re¢eiO is prohbl4 and its I) berne1 Rliably. kgw Iome is Wh rw¢ is wolwbl4 And cntitlement is estsblish&t impractical to mea5Vrt reliably. in wbi¢b ¢•8e the ye 18 derivol from thecA)St to the donor vknen received if the value ¢th be r¢li•bly No art llndd for the ¢ontr1110 of sell1 vo]unte ¢onhcted r¥I. This 1$ ciwified as unreknted funds Unl the is M coD¢T¥tswl rtr4uiremenl for it io be on • 1¢Y1 Purp and return if uIwk in which caBe it may be re8wtsJ al trACtl. Expenditure is reco8nil on In ¢nth18 t4SiS 88 a liabiliry 18 in¢wYtd Explty¢ in¢ludes any VAT which ¢annot be fullyre¢o¥ffe4 aod is classified uthheliD8softhe sthtemelltof fwnci81 o¢tivitieB to which it rel•te&' exp¢'tUre on raising funds inrlth the costs of fimthiiiin8 activiti4 event8. 110n- charttable trading ¢¢iviti •rAd the of45)nd expenditu on Chlb a¢tivitics in¢lwJe8 all ¢osty in¢urred by a charity in undertakin8 fictivtties that fiwther its chritabk a5m5 fcrf the b¢n¢fi¢ of b¢neficiari¢4 in¢lJ1n8 th( 5UPPOrt costs Ind co#8 r¢litig to the govuow of th¢ cknity app(rtioned to charitable fjth expdIJrc ijKludes all expe1¢ thAI is Deither rd•ted to rnilin8 fuzKl# ftf the AII costs aTr 4U(•*d expeoditure ¢at¢80ri¢8 Y¢llting the use of the resour Direct costs •tknbutsble to a single activity are allocated directly to that xtivity. Shad c1$ ¥re apprtioned between the activilie5 theycontriixrf¢ OD• iuyifiable Ind consistent basis. Tanglble •Mets
The Mosque and Islamic Centre of Brent Notes to Financial Ststements Year ended 30th of September 2024 Depre£iation is olculjtrd x¥ writs off the o)gt LY vA]uatioD of an ass4 less its idUal Fixture Fittin88 Equi I(PAsknight line strght Jine Implrm•t ofthed Mets A review for indi¢tor8 of i8 curled (xrt at tr rewlin8 dtte. with the recovernble amount b¢iti8 Utini&teAI where sh indicatrys exisL Wlre the Carrying value exceeds the recoverable amount. the &sse¢ is imrwrtyl YiYdiD8ly. Prior Implnts Are alw reviewed possible reversal at ¢a¢h iewrtin8 dal¢. For the purposes of impairment WI it is nrt p)smTr+le to estimate the reLx)v¢rnble Amount of an individual asi att ¢#im•ts is m•de of th¢ T¢coverable Amount of the cassentling uni¢ to which the assd belong& The ¢aSh-gen8 unit is th¢ srnalle8t idertifi8bl¢ w of Asg¢ts thot includes the asset and infb)ws laTgdy of theush intlows from For imp1m)l ie#ing of gcthilL the Kquired ID • busiDe8J combination is. from the aquisition d•t¢. 8llo¢thl to e¢b of the Cas8otis units th#¢ are exp¢¢d to benefit from the syn¢ryies of the c(xllbIIoffj ilTwpe¥kn of wbets other I1>111tieS of the charity aTe #ssi8tted to tho¥ units. A IIMn¢i#l fllwLciII liabllity li only th thcdwrity • prty to the Whu¢ inv¢#uts in JharES are bliClY t or ttLeiT hir1¢ be meAsuTeAI reliably. the in¥¢thent is wb54llY It flir with cl¢$ IJ hir vBlue reLoBTbi5ed in income and assel is defetred bry01 iwti¢ss or ai • of iDwest that is nL a mllrket rate, in which c8se the &8xt is nKa8 at the presat value of the plYn* at a mftht rate
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 30th of September 2024 FiDaDcial 45xts that at ¢c or L¥>St •re revKw•J for obi¢aive evid¢nceof For oll 4uity inurn ff8udle55 of >ipifx•TW QDd other assets th•t •re indiviaoally Tol•l FuDd• 9392 Tot41 donAlloN oin•* 9392 T•t•l Fund• Fu 20.000 10
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 30th of September 2024 Tot41 Clwl¢abl• 04¥•nd1rn TCl818upIl costs 341 341 341 341 imbursa truste iDQUTed in the cL¥ll¥e Of18 0)be of thechwity. £Nil. Debto Un.Inw0rnf u¢ & ls]•mi¢ Centye ofBre4t) 17.303.01 17JOMII un.InC[Mtrd Cb•rity Mogqu¢ & Is]ami¢ Ce4tr¢ of Brt) 43A196 43&196 11