CHARnY REGISTRATION NUMBER.. 27251) The Mosque and Isl•ni¢ Centr¢ of Brent 30 Sqber 2023
The Mosque and Islarnic Centre of B nt Finaticiol Stat¢me41ts Year ¥Jded 3(Vb Septemb¢r 2023 C(rta Chlty infLThti Tn1. Att1 R Statem¢n¢ of Fina[ Adivrti S1)ent of FinarKi41 Ntth fithI 15
The Mosque and Islamic Centre of Brent Th¢ truswes th¢ir rry)rt of the for the 3 ember 2023. R1¢Tt tbrii) imc Ch8Trfy 272JIMI Privi1 oifi¢t 33 AH0.d Rts Cn¢kkwLY)d NW2 6DS MrMoh•nmed Sthe441(knrl Mr Mob•mmtyJ Hu5Wn Mr Mohammtd Hukumd4.Ul. Q•kn' Mr Asl Mr MohwTrmAI Najib Kh Mr Chwbwi Mr 54ib Jamil SK cer Ch¥r¢d 369 Burni 04L Bro•lw•).. HAX )AW 202) Objectfvu #d ¥¢11 The Chlnt) $ iiviuu yur d&1 below.. CDernl Ch•nt4bh kniwiiim". R¢1[1¥111e iw. kn£¥¢ from vwioul sow¢u 126.2 m 21)23 o wmp¥ed ) £385,054 in 2022. In thi1•mot £32.767 lEla w rricd fwith MI £39Y.433 fun&. The unr11 fiithdi fw 2023 U81 J43 qDmpfftI t• U82.Q85 in 2022. Th¢ trIGt( ¢Xditi U5.(KKb ÉD 2023 ¥ W£16.7 LD 2022. Th¢ of k) be • frc<hold inchth th¢ Mowe the Flats.
The Mosque and Islamic Centre of Brent Tru5es' Annu Rwrtf¢vNtinye Yw ethdts4 3(P S¢pmkr 2023 the y¢•r. FuTrd• derlI. No fwJd$ lutyenL Tened d¢fi¢# th thr balwe de. F¥nd¥ 8urplui". Thtye 0¥ ywplus•f£g)ffi57. Th¢ryMri¢d art iti wrplw bv £295.W thvJnrw IR surplus h. £2,442.617. Imor-fithth L.. None orth¢ chmty'i func)1 fix•J M•eM beefy durioa the the¢hty doe h•vo • politr of r¢%4110 orth¢ wty. Plaoi for Th¢ siill prn" to •bk wpp(w¢ th¢ Lt tomards c4Ws¢J fcrf peigJ¢ io Th¢ 7AThiJd alw f¢xw th the of fwth gJnthbut¢ the ¢*thqwaku i"Ktim•all oitr th¢ MThld.
The Mosque and Islamic Cenlre of Brent Yw tDdfyl 30th S¢ptember 2023 FI for ptTr)th i¢r4K#wdl RESPONSIBILITIES OF THE TRUSTEES The cbanti &T¢ respn$iblt for prqMIl th¢ TnM¢s Rwrt Thd th¢ io ruordwKe IpplbI¢ Iw ytyuJtM)ns The Imi appli¢k ty ¢bli¢S th Ett81 W5 requir¢sth¢ flllana stht¢m¢ots foTe&h GDr Und¢t th¢ ¢k£EoJ pT¢parc iii 1th UDii¢d GeJKTdN A¢xepd Prxi¢[UnIts Kins&m A¢¢wllDn8SdWdYknd appJicthl¢ iew ofth¢ of4ffqus ofthe chv#y the rfthe chwthr fty th pd. obxlve th¢ m4xhr41 4pd tht Ch.11¢& SORP dixJoKd knd expl ID th¢ Th¢ Trwnsibl¢ for rwds MITKieul lo md ¢xpLwn th¢ ¢hanty• frantiOnS Ind V4Jth r¢ax¥¢abit It am. illn¢ the fiow¢ial poii¢th of th¢ ¢h•rMI en•bl¢ theth to tsurr the 7AMh the CILllntsu A¢1 1993 d the Chthh IAcwuD ond R¢portil ResulthLW 2[ Tho rot ¢8dIng th¢ oftheknty. &Ld h¢n¢¢ for klns ro•ronrknle forthe prev10 •d ol lrnd d oitr wrtyulnttos. Mr. Mob•Jowed Sthq ICb*r) Tnle¢
The Mosque and Islamic Centre of Brent
Independent Examiner’s Report to the Trustees of The Mosque and Islamic Centre of Brent
Year ended 30[th] September 2023
I report to the trustees on my examination of the financial statements of The Mosque and Islamic Centre of Brent (’the charity') for the year ended 30 September 2023.
Responsibilities and basis of report
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements 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 Act.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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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.
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.
4
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 30th of September 2023 Cun•n¢ CuTrnt Currnnt Prior Y••f Unrn•trict•d Fund R•strict•d Fund Total Funds 2023 202J 202J 2022 from.. t)on•lion• a L•g•¢i•i Ch8rrtable Olh•r tr•ding acti¥rtl Investrnonts Olh•r I65.6 32.780 197,772 159,482 217,8¢KI 10,827 217,100 10.827 211,030 14,$82 Total Ineom• 39) 433 Exp•ndttw• t.. Roilin9 fvndi Charrt•bl• act11thl Olh•r 2.581 24,981 45.000 J01,581 24,081 287,287 21,498 T¢l•l •xp•ndl¢uv• N•t Incom• forth• >•ar 111.491 112.2341 99,657 76,219 112,2341 99,667 78.289 N•t movam•nt In fund• 111.891 112.2)41 99,857 76,269 Totsi lund• brwiht 2.330,728 308.13 2,838.884 2.562,594 Tothi funds c•rrb•d lonrd 2442819 738 331 Jtat•rrnnt offinAn¢ 4cb¥rti•8 inclLJ•s •1 n8 bM•s F•cow¢d •i Iho y•ar. JI ac1*$ d¥• frpm c4ntinuino
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 3(yh of September 2023 Tb¢ 00 P8es 7t0 IS prt ofthcr 2023 2022 Fix•d ••t TAngble a$s•ts 13 2,375,715 2.374.957 Toi11 fix•d 2.375.715 2.374.957 Cufr•nt •4Mts D•btors Cssh •t b4nk and in hand 14 15.760 354.5KI 28,260 255.551 T•t•l ¢urr•nt a•••ts 370.350 283,81t ¢rnditorA.' •mtsunts f•lMng within ¢>n• •r 1S N•t ¢umnt 370,350 271.450 2,748,Ce5 2,648.407 N•t•wl¥ Cr•thtorn". amount• falh'NJ du• •nw rTrJr• than on• y•w 18 17,5MI 17.$441 Th• tol•l n•t ••uts 01 th• eh•rfty 2.n8.321 2,638.883 Th• toil n•¢ of th• ¢h•rlty r• lund•d by th• fund• ol th• ¢h•rlty. •• folla¥rt'. - Restncted R•v•nu• FuTh11 17 295,902 308.138 295.2 308.136 Unr••trlthd Fund• Unr•strKt•d Ru0 Fur 17 2.442,619 2,330,728 2.442,819 2,330,727 D•419natsd Fund• Total ¢h•rltyfund• rw•¢t lo •¢¢(¥fftty recorth Indthe of¢wth. r. AIOHAMMEO SIDEEQ (Cha Tomtee ed by th• bo1 ofifwiws 13th OL*Ow2Q4
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 3(yh of September 2023 Guerl l#fornitio• chanty a pubhc t[11 enTr" ¢hwiTh im Enthd d is ytiinry>rporth4 Th¢ oly Li 33A Ho'¥d Ro•J. Cri¢klywod. NW2 6D& Lojdon. Stswneot of e0mplire Tb¢ fuw¢41 h•¥e b1 prcyul ify FRS 102. Tr FiAkn¢thl Rryortin8 SthDdard ¥plicabl¢ in the UK athd the Rewblic of Ir¢lknd'. the Sutemcnt of P¢¢nd Prrrtl¢ applicabk th¢& thw"f ¢LYdart¢ with the RCpvrtS StaIrd appli¢abk in the UK and R¢publK of Tr¢W IFRS 1021 SORP IFRS 10211 hd the Chtritics A AccounlinB wli¢i¢5 of preprlA finwKLryi st&etDeTrts hiye iY¢D hi¥tyrKd co# b•Jks. M TrKW]¢ry1 b) the rtialuatiort or ¢¢nwn ILnancI ¢1$ Iwr ialue throu8h Jn¢(rfne or ¢xwdi Golil toit¢rn Thryv4rr th¢¢hm"r'i abili. ) Lwiiiut. The pwwJoh of th¢ ffjak¢ Jwi8¢m¢mM. nqbk wthr th¢ ac¢oun¢in% UThrestrKd Xe for the dixrdim of th¢ tru4 of the ¢h¥ity thLthiithertt. Rcsrrictcd fuDdiu¢ rni¢iOllSOfj theweXlIthdttj4rtrJ bF' the &sDoror throu8b thr tyjni of apyol f1 -¢I•••". Towi¢d fiwd• gr kndj.
The Mosque and IslaTnic Centre of Brent Notes to Financial Statements Year ended 31Y of September 2023 pthri l¢ththwdJ AU TUOW¥C<¥ ID the the chuitv. ii is pMbabk that the baKfits s1to the will flou kn th¢ th b• r¥li•bK. •#¥d. Th¢ftsUowin8 pIcI110neX of w¢othe." cothc from thtsrisrn'the0rCa¢rtlemty¢ the8 rtt¢i obabk. its arno1 b¢Jtt¢aMTed TElil)'. Iwome frrffj 4(xbth thB fwr ofthe ¢co)ds this is itypfxiiuj 10 reb4W)'. whh th¢)'du¢ is denbTra frr• the cosi iothe donwor the rrsale I'duc tkned knd ¥r%K¢ e th¢ x¢owilswIKo Ttyxii¢d if bc hfj¢om¢ fmm r(ff thc wppl) of li rEuRftMd with the deliiw). of the ¢on¢r%j I'. Tru"s wirxn¢d fuDdi thur 1$ 8 r¢quir¢ml for li be ap•ryi¢pJlw purpty¥¢ ¢weji re8wdDJ w reg¢rttcd Exp1llE ¢M athxcwals baws x•li•bilih' Is¢1&1. EXPdire in¢lth •tyVATMhieh ¢knnol k fuu)" li ¥erh•1 of the orrWl towhirh il r¢lates p¢Jluwe th rwin8 ¢0¥¥ of 1 xtivitim. tto. charitsbk oxmdilwe ¢hmtsbl¢ 11"111 IAcurrDJ h a ¢htrii%" io uftd¢rtakm8 &vÈti¢s thx funh¢r Lts chmthbk lims for thc btm¢fii ofits byfi¢ix¥. lUding thoK Sup ¢4Xts knd cots r¥1•$ ) th¢ 8OVWA•¢ofthe thwity. X¢iWlli¥. other exnd1E cxpcndthre th li tieith¢r rEll to filth for Thot of its expEDdtyr¢ tsiiiiM. AII ¢LMts we that•1 ¥J exP1jre ¢t80rT¢i1la the rfthe com to i im81¢ we ajkncxcd Shr41 the 1111 the) tonknbw¢ rmgonabk, b•w. All filed w¢ts #¢0
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended of September 2023 li ¢akul¢d WTite off the vabln of • I¢M its TESidV4I. ow th¢ lif¢ oftht ¥ followx." Fixknr * Fmw85 EquiFth¢lll line A rcvL¢W for of irdpwmeTri li carried oui 41 wEportsD8 dc. with the rt¢o¥¢rthl¢ lloulli pwpc•¥ 9tr8. li li possiblt ty esiithii¢ the Tcmiwabk or indi1.Ul1 airf. thi eitLm•tr Is mlth of th¢ r¢wicrie amouni of the ¢¥h%cKNin8 wh th¢ amei klongs Th¢ unil li the thitsfwble of thai iTrrliTrdM the •nd 8¢rrn c#h intlwhs that l¥8¢h' of thtr4sh infknl's from other ¢x Brou or For llllp•irrththttutMiiofR¢x4lwÈlL th¢800dtill w. from th¢ quiiEuiii . alkxtd th¥ exp¢¢d ¥) b¥Kfii frow the of the A li1 li thly fwbth thetknty to th pmiiThi ot th¢ th¢ Rcei%blewp4'wbk ltiG1" . r¢]l b¢P or T¢1.01 ootdixouAd. WtblKh. tr•kd 01 flir b¢ mc45llr reli4>1). the inies¢theni u subseqwih m¢A¥urEd ¥ raw I'¢ chaw5 Twnjged in m¢othc wjd Other rm•Th¢1 ldED$ d(Tii•ii"#. iftrtmlh. i'¢. WLi¢s$ pkn'm¢ni fLY J$ thlcrred b0.ond nrmat t3¢0¢5S ol mth5t is nor • markel ra. lu¢b ¢a¥e & ¥Kt 18 m¢aurrd at the w¢ of th¢ furwe dI•tl * i of iDl¢Yest for • dth trmeDI. (Er fJoid r subw¢ndy flir the
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 30th of September 2023 Fma¢ial assets w¢ the4NvtyJ Iv for {thi1]I,¢ oldCe0r paJrtht•i at Ihe end of ¢xb r¢[9 If th¢r¢ is ob11.¢ eithce ofJwp•jm( IMI Impwmeoi loss Js r¢¢08Th the h¢11 th¢ of ity which th¢ FN tquity rewdlem of ¥¥wrI¢t. bd r]n4n¢ thw wr SJ8fjrf¢c4tt1. thHe u¢ iWP•UAbe4bl. fJpaTrcial aM¢ts r ¢ithw di11dth or8rouptsI on th¢ of gmiltrcre41il risk Any rebtsmls ww•J iNedty.. * th¢ th the reYqMI do ll11 iii 4 ¢f)'In8 ount of C• the MthLld h¢ betfy W th impiirui¢Tr¢ DOI pre1.. bt rrw8n¥¢d 4 Don•llon•. Grnnts Ind L•y¢h• Gurr•nt rr•nt vnor Ymr Tothi Fund• 2022 Unr••t¢t•d Funds 2023 R•btrlct•d Funds 2023 Totsl Fundi 2023 DoNtlon• and gllt• Irom inthw+aua Donal1. Frthy Cdhcbotl• Donal#). kat Fund 185,008 138.162 32,767 32,787 23,3r To*1 dorntton• •nd g1ft• from 165,008 32,767 197,773 169,462 S In$¢•nI Sncom• Curr•nt CurY•nt Cun•nl Prfor Unrestrl¢t•¢ Reslrfet•d Fund• Funds 2023 202) Totsi Fund• 2022 Fund• 20 Propety Rtal lTrcon 217,8(Kl 217,600 211.030 TotAI In¥Mtm•nt in¢om• 217,800 217,600 211,030 Yo
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 301h of September 2023 6 Oth•r In¢orn• •nd galn• Cunmi
•r Unr•strlcl•d Fun Curr•nl Currnni Prfor Y•4r Tot•1 FiJnd8 A••th¢i•d FundA Totsl FtsrtdA 2023 2023 2023 2022 Ar•tsK CI•>s 10.827 10.827 14.562 14.382 Tot1 oth•r irKgm• 7 Tt>tsl Ch&rft•tyl• •xwndltw• GurY•nt Curr•nl Currnnt Prfjor Y•ar Totyi Fund• 2022 UnTr¥¢rk d Fur+d• 2023 R•bffict• d Fund• 2023 Toiai Funds 2023 Tolal 4'ré¢i 37 8NJ )7,•IK 40,832 Tothi wnt m•kirtrg $t1 45,¢XXI ,Joo Tolal support COif• 10 218.961 218,961 208,168 Tota G0M•n(¢ 11 Tot41 ¢h•rltbl• •xp•ndltur• 256 561 Prt•r Yur Tolal Funa 2022 Prlor Yr Unrn•tricl• Funds Prlor Ymr R•stsi¢t• d Fund• 2022 2022 Total diFed spendin9 Total grant making costs Total 5UPPOrt cosls Total Gov•m4ne• costs 40.122 38,300 208.165 11,800 208.165 28.7 Total ¢h•rltabl• •JKp•nditur• 11
The Mosque and Islamic cent of BnI Notes to Financial Statements Year ended 30th of September 2023 • Exp•ndllurn <)n ¢h•iitllbkn 4th1¥- Dirn¢t •p•ndv Curr•nt CurY¢ni y•ar Unrnstiiet•d Fund 2023 Prlor Year Totsl Fun¢• 2022 Cuii•nt YMr R••tsletsd Funds 2023 T¢)tsi Funa 2023 Gro•1 vAg•$ and ri•S- ¢h•ntabl• 37.600 37.800 40,832 Totsi dlrn¢i p•ndlng 37,800 J7,600 40.122 • E¥p•ndl¢urn on ¢h•rftsbl• a¢iivldM. Grnntfundlng ol a¢llvlll• CuTh•nt y••r Curn•nt Prlor urr•nt y•ar Unr••¢rtcl•d Funds 2023 Cun•nt Y••r Tothi FLind• Totsl Fund• 2023 2023 2022 Grants nd• ta Mith¥ithA• Grnnl• Thd• io organi••th)ni 11.61JO 26,71XI 45,000 40.000 Totsi gr•nt ¢o1t• .Joo 10 8upport ¢o•tslor ¢h4rttbkn a¢dvSd•• CuTh•ni y••r Unrn•trid•d FundJ 2023 Curr•nt ymr R•¥trt¢t•d Fund• 2023 Cury•nt y•ar Totsl Fund• Prior Y•ar Tot41 Fund# 2022 Cunwrt Y••r 2023 Rates and waler Charge$ LpJt h•t •nd p)wer Cleaning and wasle minwm•nt PTrrnis•s repairs, r•n•w415 ar maint•nan¢e Propety Misuronc• $5,274 15.eoo 55,274 115.800 24,705 17,122 s3.7 $3,007 SJ,333 5.095 5,095 4.923 Telephone, fax and intemet Momb8r3hip s¢Jbscnth¥ Equipywni expense5 1201 764 1,423 12
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year ended 3Uh of September 2023 Heamh and Safety costs Aijvernsing and m•eting Sundry exF4nses Educats"onal Aciiwt Consultsncy f¢es Oth•rlogal and prof•Mion 4.752 47S2 8,574 1,500 3,706 38,200 19.379 S,103 600 40.150 11MOO 40.150 16.800 Bank charges Loan inlor•$l 8.825 8.825 4.324 Ihe p•rK)d 14,243 14,243 13.171 Support ¢o•ts t>•lor• YMlloeatk>n 218.961 218.901 208,163 Total support ¢O#ts- Ciwr•nt Ymr 211.961 218.981 208,165 12. TnJ•t•• r•mun•rnth>n •nd •XP•M•• The Tr¥ re¥l¢d no Tanura10# or fLY tkn8 th¢ vetr tho Of 13 Tlnglbh nx•d •Mts FIMlur• U••r d•ltn•d Bulldln9• E4uipm•nt Total Fltting• Al 1" O¢téb•r 2022 1.588,982 280.210 15.CO) 147,031 691,387 2.887,810 15,0110 147 031 691 387 691 387 A¢ 1 Othber 2022 ljr th• y• 192.451 9.350 120,201 4.693 312.8S2 14,243 201 1 125 1)94 328 895 At 30th S•pknrtAr 2023 73 691317 2 375 715 At 30th S•ptnbw2O22 982 67 739 891 367 2 374 958 13
The Mosque and Islamic cent of Brent Notes to Financial Statements Year ended 301h of September 2023 14. DebtorA 2023 2022 Other debtrrfy JJ IS. D¢bi•r• tht fttroityur 2023 2022 IWtfoTd y•¥th tTe 115 25.(KM) IL¢ Th¢oth¢rdelAm ktichth £12J(KJ oed Wr0 Youth Cthtrr There int¢rei¢ pkn'abk on thii ¢1 4Th1" Pty.k knd is p4%th wtthin J )Mr fr¢qh IOn)J12019 rbu¢ wt av¥111¢. 16. Crediion: Imolllts IAIII•8 dv o•t y 2023 2022 A¢¢nJdi 12.961 961 17. Credliorn: moll•ts falliAA d¢ fy¢r oAeye*r 2023 2022 14
The Mosque and Islamic Centre of Brent Notes to Financial Statements Year 8nded 3(yh of September 2023 It)mO and Exp•n(Itur• Accourt for th• ymr •nd•d 30 S•ptsmb•r 2023 2023 2022 In¢om• Incarm. Fndiy Cdknctioni & Z•k•t Fw Inm? from inv•#bnent8 Other inconw. Arabic Clasx•s 197.7n 217,6C 10,827 159,462 211.030 14,562 Totsl In¢om Exp•ndlthrn rTrrnA wAog s•l•ii•• Chari¢•1 ActNrfi•i Gr•nts m•d• lo aryanimw Gf•fits m•d• 10 IndNwJual Ral•s and wal•r LKJht h••t and p0r Pr•rr#•• r•p•irn •rbd mwt•n•rK• Cléaninq Co$t In$ur•nc• Telephon•. fax •nd int•rn•i Edu¢•tvn ActNthJ IMinh•j ul ¢2urnn) Subscrio'ons & phrn1p1 Equipnnt •xpens•s H•atth and $4f•ty co¥tJ Iwid S•Gurityl Adv•rb$ing •n¢J m•rk•bng Sundry expense• Consutlanry fe•• Other I•1 and FKof•1ft•l Bank ch4r9•1 O•wecialion 37.800 24.981 45,1)00 40,822 21,498 28,700 11,800 5.822 24,705 )a.>>J 17.122 4.923 55274 5),007 15,600 5.095 1,201 40.150 38.200 1,423 8,574 1.500 3.708 19,579 5,103 4,324 13,171 18.8 8.825 14243 Totti •xp•ndlbw• In th• )•r N•t In¢om• 15