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 tn￿1￿8 prc8¢nt their TCPOrt and the una￿lI￿d fin￿￿181 stateM￿ts 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¢p*mb¢r 2024. How¢ver a new charitable Incorp)￿ orgaD1zati￿Cl0k The Mosque al￿ Islami¢
Centre of Brrt Cl4rity R¢8islrolion N). 1184986 estsbils1￿11 The Th￿CeS plan is to tr8nsf¢r all
fiuth and assets of this ¢harity (tr¢ ￿l￿or￿rthd In￿t) 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 tr*￿fer is refl￿ted iti
the accounts a5 pyIMii io awity. The temoioing fuThts are beld wding the fiDRli72ti0n
of the full asset tzAnsfcrwKI di#01￿1￿
ObJ¢¢tlvu And I￿V￿1
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 desi￿￿1 C¢￿d&
All the charl1￿ op￿¢1￿￿ we rmtiThUill8 WMI thcre lye no Lrymtiorn wue di8c4x)tin￿a or acquited during
Fund¥ in deficit:
surplus:
There w•s •n 0￿r￿sSurp1U$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 slip1￿tIng 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
RESPO￿1BlLrrj￿$OPThl IRvsrtL8
statem¢n¢s in •¢Cord•￿¢ with 4yli¢thi¢ law re8ulatiL
The law will￿bk to inEo8land•ThlW•l¢srApI￿ thetru*C8toprep￿efUWKi￿ sthtements
for eath finan¢i•l yeor. Under that L4w & trustees I￿¢ elethd to pw th¢ fttwieial $latements '
acconkn with Uni*d 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£tsuitabIewc￿￿tiD￿ 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 (A￿O￿ts and R¢prth) Regul￿101￿4 2008. They ue also ￿P)nSIble for
safe8uwdin8 the ￿Sets of the clwity a￿1 he￿¢ fiK tskin8 8teps for the weveDtion and
dete¢¢ion of fraud and othtt irreBuJaritie
The tru81ees' ann￿0] 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 tr￿￿teeS 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•A￿bIlItIeS and blsls of report
As the trustees of th¢ charity, you are rwnsible for the preparntion ofth¢ finan¢iai statements
in accordancc with the wulrem￿ts of the Clwitic8 Act 2011 ('the Act,).
I report in Tespect of my examination of the chaTity5 finon¢ial stateM￿ts 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 re￿rdS 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 2￿8 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 ar￿Unts 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
R￿￿￿ted fum
D••lgMl•d F￿
T¢¥lal ¢h*itty l￿dI
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 rew8*red 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 Stslld￿d 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 prep*r*tloD
value throu8h in¢thne or expetidilurt
The finall￿ thte4nents*YepKrywul itt8terlin& whi¢b i• the furKe1(M￿l currency of the entity.
Golng eoDeern
The pw8rntion of the flnattial stAtem￿ requiTes mWwgen￿1l 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 cx1￿￿1008 of events
Fund Kcountl
Unr¢8tri¢led fiuth wel￿11&b]efor￿SeItthc 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 rc1￿bty rne4s￿ Tr rollowiffjg spt¢ifi¢ policies ar¢
applied to pfirticuknr ¢atwits of ill￿￿:
gift. re¢eiO is prohbl4 and its I￿)￿￿ ￿ berne￿1￿ Rliably.
kgw I￿ome is Wh￿ rw¢ is wolwbl4 And cntitlement is estsblish&t
impractical to mea5Vrt reliably. in wbi¢b ¢•8e the y￿￿e 18 derivol from thecA)St to the donor
vknen received if the value ¢th be r¢li•bly No art llnd￿d for the
¢ontr11￿10￿ of sell￿1 vo]unte
¢onhcted ￿r¥I￿. This 1$ ciwified as unreknted funds Unl￿ th￿e 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 ￿trACt￿l.
Expenditure is reco8ni*l on In *¢nth18 t4SiS 88 a liabiliry 18 in¢wYtd Exp￿lty￿¢ in¢ludes any
VAT which ¢annot be fullyre¢o¥ffe4 aod is classified uthhe*liD8softhe 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)n*d
expenditu￿ on Ch￿l￿b￿ 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¢l￿J1n8 th(
5UPPOrt costs Ind co#8 r¢l*itig to the govuow of th¢ cknity app(rtioned to charitable
fjth￿ exp￿dI￿Jrc ijKludes all expe￿1￿￿¢ thAI is Deither rd•ted to rnilin8 fuzKl# ftf the
AII costs aTr 4U(*•*d ￿ expeoditure ¢at¢80ri¢8 Y¢ll￿ting the use of the resour￿ Direct costs
•tknbutsble to a single activity are allocated directly to that xtivity. Sha￿d c￿1$ ¥re app￿rtioned
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
str￿ght 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 s￿h indicatrys exisL Wl*re the Carrying value exceeds the
recoverable amount. the &sse¢ is imrwrtyl *YiYdiD8ly. Prior Impl￿nts 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 as*i att ¢#im•ts is m•de of th¢ T¢coverable Amount of the cas￿sent￿ling uni¢
to which the assd belong& The ¢aSh-ge￿n8 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 Cas￿8￿￿oti￿s units th#¢ are exp¢¢*d to benefit from
the syn¢ryies of the c(xllbI￿Ioffj 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¢#u￿ts in JharES are ￿bliClY t￿ or ttLeiT hir1￿￿¢ be meAsuTeAI reliably. the
in¥¢thent is wb54￿llY It flir with cl￿￿¢$ IJ hir vBlue reLoBTbi5ed in income and
assel is defetred bry0￿1 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 in*urn￿ 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¥•nd1￿rn
TCl818up￿I￿l costs
341
341
341
341
imbursa truste￿ iDQUTed in the cL¥ll¥e Of￿1￿8￿ 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