Charity number: 1196314
BRENTWOOD MOSQUE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
## **BRENTWOOD MOSQUE**
## **CONTENTS**
||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 4|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6|
|**Statement of Financial Position**|7|
|**Notes to the Financial Statements**|8 - 12|
## **BRENTWOOD MOSQUE**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 OCTOBER 2024**
## **Trustees**
M S Alleesaib, Chairman R Dustagheer R Syed N Dustagheer
## **Charity registered number**
1196314
## **Principal office**
5 Mascalls Lane Brentwood CM14 5LR
## **Accountants**
S Tagauly & Co Chartered and Certfied Accountant 57 Sandford Avenue London N22 5EJ
Page 1
## **BRENTWOOD MOSQUE**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2024**
The Trustees present their annual report together with the financial statements of the Charity for the period from 1 November 2023 to 31 October 2024.
The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
## **Objectives and Activities**
## **a. Policies and objectives**
The objectives of the Charity is to advance the Islamic religion (in accordance with the Quran and sunnah of the prophet (PBUH)) for the benefit of the public particularly, but not exclusively through the provision and maintenance of a place of worship and community centre, teaching of the holy Quran, interfaith activities, raised awareness and understanding of Islamic beliefs and practices and carrying out outreach and pastoral care for the community. The relief of humanitarian suffering and poverty in any part of the world for the benefit of the public.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Activities for achieving objectives and undertaken to further the charity's purposes for the public benefit**
The Charity has a Mosque and provide madrassa facilities for children aged 5 and over where the pupils learn about their religion, the Quran and have the opportunity to meet and associate with other children like themselves. The classes are run on Saturday mornings.
We provide facilities for the five daily prayers and the Jummah prayer on Fridays which is run by the Imam and volunteers.
During the month of Ramadan, in addition to the daily prayers, we also have facilities for the community to join together to break their fast and offer Tarawee prayer which is recited by a Hafiz.
When time permits the madrassa classes are also run on Wednesday evenings for adults who wish to learn or revise their learning of the Quran which is also provided free of charge.
We also offer counselling support and advice for users of the Mosque.
The Mosque also collect funds to support poor people in the local community and abroad.
All of the above services are provided free of charge to the users of the Mosque.
## **Achievements and performance**
## **a. Review of activities**
The Trustees report that during the year, the Charity received donation of £97,139 (2023 - £135,758). Total resources expended during the period amounted to £39,307 (2023 - £46,734) which the Trustees consider to be satisfactory. The Trustees are seeking to expand activities in accordance with available resources.
Page 2
## **BRENTWOOD MOSQUE**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2024**
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
## **b. Reserves policy**
The Trustees have agreed to keep a reserve of £12,000 to ensure that main operations can continue for a period of three months to ensure the smooth running of the Mosque and other activities undertaken. The reserves have been built up from the unrestricted income and the level of reserves will be monitored and reviewed on at least an annual basis by the Trustees. This policy will also be reviewed yearly or whenever there are significant changes in its activities.
## **Structure, governance and management**
## **a. Constitution**
Brentwood Mosque is set up as a charitable incorporated organisation and is registered with the Charity Commissioners under registration number 1196314. The Charity is governed by its constitution dated 14 October 2021 and it is managed by a Board of Trustees
## **b. Method of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the constitution. The method of appointment of new trustees is as set out in the Charity's constitution.
## **c. Organisational structure and decision making**
The Board of Trustees administers the Charity and the day-to-day management of the organisation.
All Trustees give their time voluntarily and receive no remuneration or other benefits.
## **Trustees' responsibilities statement**
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting 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 operation.
Page 3
## **BRENTWOOD MOSQUE**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2024**
The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
This report was approved by the Trustees, on 25 August 2025 and signed on their behalf by:
## **M S Alleesaib**
Trustee
Page 4
## **BRENTWOOD MOSQUE**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 OCTOBER 2024**
## **Independent Examiner's Report to the Trustees of Brentwood Mosque (the 'Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 October 2024.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
## **Responsibilities and Basis of Report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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.
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 accounts to be reached.
Signed:
Dated: 25 August 2025
S Tagauly FCCA
57 Sandford Avenue London N22 5EJ
Page 5
## **BRENTWOOD MOSQUE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024**
|**Unrestricted**
**funds**
**Note**
**2024**
**£**
**Income from:**
Donations
2
**97,139**
**Total income**
**97,139**
**Expenditure on:**
Charitable activities
5
**39,307**
**Total expenditure**
**39,307**
**Net income before other recognised gains and losses**
**57,832**
**Net movement in funds**
**57,832**
**Reconciliation of funds:**
Total funds brought forward
**642,343**
**Total funds carried forward**
**700,175**|**Total**
**funds**
**2024**
**£**
**97,139**
**97,139**
**39,307**
**39,307**
**57,832**
**57,832**
**642,343**
**700,175**|Total
funds
2023
£
135,758|
|---|---|---|
|||135,758|
|||46,734|
|||46,734|
|||89,024
89,024
553,319|
|||642,343|
The notes on pages 8 to 12 form part of these financial statements.
Page 6
## **BRENTWOOD MOSQUE**
## **STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2024**
|**Note**
**Fixed assets**
Tangible assets
7
**Current assets**
Cash at bank and in hand
**Creditors:**amounts falling due within one
year
8
**Net current liabilities**
**Net assets**
**Charity Funds**
Unrestricted funds
9
**Total funds**|**£**
**177,658**
**(840,000)**|**2024**
**£**
**1,362,517**
**(662,342)**
**700,175**
**700,175**
**700,175**|£
91,568
(840,000)|2023
£
1,390,775
(748,432)
642,343
642,343
642,343|
|---|---|---|---|---|
The financial statements were approved by the Trustees on 25 August 2025 and signed on their behalf, by:
## **M S Alleesaib**
The notes on pages 8 to 12 form part of these financial statements.
Page 7
## **BRENTWOOD MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024**
## **1. Accounting Policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.
Brentwood Mosque constitutes a public benefit entity as defined by FRS 102.
## **1.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **1.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual basis. All expenses including support costs and governance costs are allocated to the applicable expenditure heading.
Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the Charity's operations, including support costs and costs relating to the governance of the Charity apportioned to charitable activities.
All expenditure is inclusive of irrecoverable VAT.
Page 8
## **BRENTWOOD MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024**
## **1. Accounting Policies (continued)**
## **1.4 Tangible fixed assets and depreciation**
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activities.
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
- Freehold property 2% per annum
## **1.5 Cash at Bank and in hand**
Cash at bank and in hand includes cash and deposits with financial institutions
## **1.6 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
## **1.7 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
## **2. Income from donations**
|**Income from donations**|||
|---|---|---|
|**Unrestricted**
**funds**
**2024**
**£**
Donations
**97,139**
Total 2023
135,758|**Total**
**funds**
**2024**
**£**
**97,139**
135,758|Total
funds
2023
£
135,758|
||||
Page 9
## **BRENTWOOD MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024**
## **3. Direct costs**
|**Activities**
**£**
Charitable expenses
**-**
Total 2023
13,000
**Support costs**
**Activities**
**£**
Light and heat
**5,561**
Water rates
**587**
Insurance
**1,153**
Repairs and maintenance
**3,637**
Website costs
**24**
**10,962**
Total 2023
5,043
**Governance costs**
**Unrestricted**
**funds**
**2024**
**£**
Bank charges
**87**
Sundry expenses
**-**
Property depreciation
**28,258**
**28,345**||**Total**
**2024**
**£**
**-**
13,000
**Total**
**2024**
**£**
**5,561**
**587**
**1,153**
**3,637**
**24**
**10,962**
5,043
**Total**
**funds**
**2024**
**£**
**87**
**-**
**28,258**
**28,345**|Total
2023
£
13,000|
|---|---|---|---|
||||Total
2023
£
3,497
344
1,082
-
120
5,043|
||||Total
funds
2023
£
426
8
28,257|
|||||
|||||
||||28,691|
## **4. Support costs**
## **5. Governance costs**
Page 10
## **BRENTWOOD MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024**
## **6. Net income/(expenditure)**
This is stated after charging:
||**2024**|2023|
|---|---|---|
||**£**|£|
|Depreciation of tangible fixed assets:|||
|- owned by the charity|**28,258**|28,257|
During the year, no Trustees received any remuneration (2023 - £NIL). During the year, no Trustees received any benefits in kind (2023 - £NIL). During the year, no Trustees received any reimbursement of expenses (2023 - £NIL).
## **7. Tangible fixed assets**
|**Tangible fixed assets**||
|---|---|
|**Cost**
At 1 November 2023 and 31 October 2024
**Depreciation**
At 1 November 2023
Charge for the year
At 31 October 2024
**Net book value**
At 31 October 2024
At 31 October 2023|**Freehold**
**property**
**£**
**1,437,870**|
||**47,095**
**28,258**|
||**75,353**|
||**1,362,517**|
||1,390,775|
## **8. Creditors: Amounts falling due within one year**
||**2024**|2023|
|---|---|---|
||**£**|£|
|Other loans|**840,000**|840,000|
Page 11
## **BRENTWOOD MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024**
## **9. Statement of funds**
## **Statement of funds - current year**
|**Balance at**
**1 November**
**2023**
**£**
**Unrestricted funds**
Other General funds
**642,343**
**Statement of funds - prior year**
Balance at
1 November
2022
£
Designated funds
553,319
Total of funds
553,319|**Income Expenditure**
**£**
**£**
**97,139**
**(39,307)**
Income
Expenditure
£
£
135,758
(46,734)
135,758
(46,734)|**Balance at**
**31 October**
**2024**
**£**
**700,175**
Balance at
31 October
2023
£
642,343
642,343|
|---|---|---|
## **10. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2024**
**£**
Tangible fixed assets
**1,362,517**
Current assets
**177,658**
Creditors due within one year
**(840,000)**
**700,175**
**Analysis of net assets between funds - prior year**
Unrestricted
funds
2023
£
Tangible fixed assets
1,390,774
Current assets
91,569
Creditors due within one year
(840,000)
642,343|**Total**
**funds**
**2024**
**£**
**1,362,517**
**177,658**
**(840,000)**
**700,175**
Total
funds
2023
£
1,390,774
91,569
(840,000)
642,343|
|---|---|
Page 12