REGISTERED COMPANY NUMBER: 14690553 (England and Wales) REGISTERED CHARITY NUMBER: 1207295
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
CHIGWELL MUSLIM COMMUNITY CENTRE
MR Accountants Limited 9B The Broadway Woodford Green Essex
CHIGWELL MUSLIM COMMUNITY CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
CHIGWELL MUSLIM COMMUNITY CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 2019).
OBJECTIVES AND ACTIVITIES
Objectives and activities
Chigwell Muslim Community Centre's main objectives are:
-
To advance the faith and religious practices of Islam.
-
In accordance with the Qur'an and the Sunnah amongst Muslims in particular, and members of the public in general through the provision of a mosque and including the following activities:
a. Educating the public in the teachings and practices of Islam.
b. Providing recreational facilities and activities in the interests of social welfare with the object of improving the conditions of life for those persons in need of such facilities and activities.
c. Relieving those in need due to poverty, sickness and suffering irrespective of their nationality, caste, race, ethnic origin, creed and religious beliefs.
Significant activities
The principal activity of the charity during the period was the advancement of the faith and religious practices of Islam, and the advancement of education for the public benefit concerning the teachings and religion of Islam.
Muslim Festivals
Eid Festivals:
The charity, which pioneered Chigwell's first Ramadan Taraweeh prayers, continued them this year as well, drawing a broad cross-section of the community. It also hosted the Eid-ul-Fitr and Eid-ul-Adha festivals again this year, both warmly attended and complemented by lectures that deepened understanding of their significance.
27th Night Ramadan Celebration:
In addition to the Ramadan and Eid events, the charity hosted a community celebration on the 27th night of Ramadan-considered a special night-in place of a formal dinner. The event drew a strong turnout from the Muslim community, with a large number of ladies and children also attending.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The charity carried out its charitable activities throughout the period in accordance with its objectives. The charity received general donations of £62,544 (2024: 40,438) during the year.
FINANCIAL REVIEW
Principal funding sources
General donations from the public.
Reserves policy
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equate to approximately three to five months unrestricted expenditure. This provides sufficient funds to cover management, administrative and other related costs.
Financial review
A summary of the results of the charity is given on pages 6 to 10 of the accounts. The trustees consider the progress during the period and the state of affairs to be satisfactory.
Page 1
CHIGWELL MUSLIM COMMUNITY CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is controlled by its governing document, and constitutes a company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
14690553 (England and Wales)
Registered Charity number
1207295
Registered office
Import Building, Ground Floor Clove Crescent London E14 2BE
Trustees
M S Akhtar Director N Ali Director K Mehmood Director
Independent Examiner
MR Accountants Limited 9B The Broadway Woodford Green Essex
Approved by order of the board of trustees on 20 September 2025 and signed on its behalf by:
M S Akhtar - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHIGWELL MUSLIM COMMUNITY CENTRE
Independent examiner's report to the trustees of Chigwell Muslim Community Centre ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Muzammel Rafiq
The Association of Chartered Certified Accountants
MR Accountants Limited 9B The Broadway Woodford Green Essex
Date: 20.09.2025
Page 3
CHIGWELL MUSLIM COMMUNITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Period | |||
|---|---|---|---|
| 27.2.23 | |||
| Year Ended | to | ||
| 31.3.25 | 31.3.24 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 62,554 | 38,675 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| Event administration | |||
| 9,511 | 3,764 | ||
| Community welfare | |||
| 13,465 | 11,331 | ||
| Other resources expended | |||
| 288 | - | ||
| Hall Hire | 34,300 | 7,530 | |
| Sundries | 323 | 2,436 | |
| Other | 214 | 6,104 | |
| Total | 58,101 | 31,165 | |
| NET INCOME | 4,453 | 7,510 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 7,510 | - | |
| TOTAL FUNDS CARRIED FORWARD | 11,963 | 7,510 |
The notes form part of these financial statements
Page 4
CHIGWELL MUSLIM COMMUNITY CENTRE
BALANCE SHEET 31 MARCH 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Intangible assets 5 346 Tangible assets 6 510 856 CURRENT ASSETS Debtors 7 1,200 Cash at bank 9,907 11,107 NET CURRENT ASSETS 11,107 TOTAL ASSETS LESS CURRENT LIABILITIES 11,963 NET ASSETS 11,963 FUNDS 8 Unrestricted funds 11,963 TOTAL FUNDS 11,963 |
2024 Total funds £ 432 638 |
|---|---|
| 1,070 - 6,440 |
|
| 6,440 | |
| 6,440 | |
| 7,510 | |
| 7,510 | |
| 7,510 | |
| 7,510 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20 September 2025 and were signed on its behalf by:
M S Akhtar - Trustee
The notes form part of these financial statements
Page 5
CHIGWELL MUSLIM COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Period | ||
|---|---|---|
| 27.2.23 | ||
| Year Ended | to | |
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Depreciation - owned assets | 128 | 159 |
| Patents and licences amortisation | 86 | 108 |
Page 6
continued...
CHIGWELL MUSLIM COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the period ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the period ended 31 March 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | ||
|---|---|---|
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 38,675 | |
| EXPENDITURE ON | ||
| Charitable activities | ||
| Event administration | ||
| 3,764 | ||
| Community welfare | ||
| 11,331 | ||
| Hall Hire | 7,530 | |
| Sundries | 2,436 | |
| Other | 6,104 | |
| Total | 31,165 | |
| NET INCOME | 7,510 | |
| TOTAL FUNDS CARRIED FORWARD | 7,510 | |
| 5. | INTANGIBLE FIXED ASSETS | |
| Patents | ||
| and | ||
| licences | ||
| £ | ||
| COST | ||
| At 1 April 2024 and 31 March 2025 | 540 | |
| AMORTISATION | ||
| At 1 April 2024 | 108 | |
| Charge for year | 86 | |
| At 31 March 2025 | 194 | |
| NET BOOK VALUE | ||
| At 31 March 2025 | 346 | |
| At 31 March 2024 | 432 |
continued...
Page 7
CHIGWELL MUSLIM COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
6. TANGIBLE FIXED ASSETS
| 6. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Computer | ||||
| equipment | ||||
| £ | ||||
| COST | ||||
| At 1 April 2024 and 31 March 2025 | 797 | |||
| DEPRECIATION | ||||
| At 1 April 2024 | 159 | |||
| Charge for year | 128 | |||
| At 31 March 2025 | 287 | |||
| NET BOOK VALUE | ||||
| At 31 March 2025 | 510 | |||
| At 31 March 2024 | 638 | |||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Other debtors | 1,200 | - | ||
| 8. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.4.24 | in funds | 31.3.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 7,510 | 4,453 | 11,963 | |
| TOTAL FUNDS | 7,510 | 4,453 | 11,963 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 62,554 | (58,101) | 4,453 | |
| TOTAL FUNDS | 62,554 | (58,101) | 4,453 |
continued...
Page 8
CHIGWELL MUSLIM COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| in funds | 31.3.24 | ||
| £ | £ | ||
| Unrestricted funds | |||
| General fund | 7,510 | 7,510 | |
| TOTAL FUNDS | 7,510 | 7,510 | |
| Comparative net movement in funds, included | in the above are as follows: | ||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 38,675 | (31,165) | 7,510 |
| TOTAL FUNDS | 38,675 | (31,165) | 7,510 |
9. RELATED PARTY DISCLOSURES
The trustees donated a total of £25,727 (2024: £16,844) to the charity during the year. This includes £23,570 (2024: £7,000) in cash and £2,687 (2024: 9,844) in expenses.
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