Page 1 ## **CHARITY REGISTRATION NUMBER: 274095** # **EXETER MOSQUE AND CULTURAL CENTRE Unaudited Financial Statements** **30 June 2024** Page 2 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Trustees' Annual Report Year ended 30 June 2024** The Trustees present their report and the unaudited financial statements of the Charity for the year ended 30 June 2024. ## **Reference and administrative details** ## **Registered charity name EXETER MOSQUE AND CULTURAL CENTRE** **Charity registration number 274095** **Principal office 12-13 York Road Exeter** **Devon EX4 6PG** **England** ## **The Trustees** S Hassan F Hakimi R Ahmed T Hassan (Charity Secretary) M Saflo (Chairman) ## **Independent Examiner** Amanullah Abdul Qayyum – FCCA AQ Accountants Limited 71 Grenville Avenue Exeter England EX4 8EU Page 3 ## **Structure, governance and management** The Trustees have oversight of the Charity and work tirelessly to protect the reputation of Exeter Mosque and Cultural Centre (EMCC). They give up their time freely and receive no remuneration or other financial benefits. They ensure that staff and volunteers are working together in order to achieve the objectives set out in the governing document, the ‘Constitution’. The Trustees are responsible for general control and management of the Charity. They regularly meet together as a body and are responsible for all decisions in relation to running the Mosque and community facilities. The Trustees are responsible for the appointment of new Trustees, and in making new appointments, they seek to identify people who are dedicated and willing to volunteer their skills and time to help with work in the broader community. Following their appointment, the Trustees are introduced to their new role and given copies of the ‘Constitution’ and a guide to the policies and procedures adopted by our Charity. The Trustees continue to review risks regularly and they are satisfied that systems are in place to manage any risks identified. In particular, insurance coverage is in place and the finances of the EMCC are kept under review. Appropriate DBS checks, supported by regularly reviewed policies are made for all those who work with children or other vulnerable groups within the Mosque premises. The Charity has written policies in respect of safeguarding Charity assets, staff conduct, school admissions, behaviour, whistleblowing and school equalities, and continues to broaden its policy range to become an even more effective organisation. ## **Governing document** Exeter Mosque and Cultural Centre (formerly Islamic Centre of the South-West (Exeter)) is constituted as a Charitable Trust with the Charity Commission. The Constitution was adopted on 1 December 1976, and amended subsequently on 10 July 1977, 17 December 1991 and 24 February 2014. ## **Objectives and activities** The mission of the Exeter Mosque & Cultural Centre is to: - a. Advance the religion of Islam in accordance with the tenets and doctrines of the Holy Quran and Sunnah, (the actions and sayings of the Prophet Mohammed, peace be upon him). - b. Advance the education of Muslim children in accordance with the tenets and doctrines of Islam. - c. Provide relief to such Muslims who are poor and needy. Page 4 ## **Strategies** The objects of the Constitution are translated into a whole range of activities, including services which are planned and delivered to engage the community of worshippers and the wider community of stakeholders. The EMCC ensures that it can benefit as many people as possible. Therefore, various projects and activities are organised in order to achieve this objective. Education is a fundamental aspect of the Constitution and the work it does reflects this. There are regular children’s and adult classes which teach the basic tenets of Islamic faith, and their civic responsibility towards the welfare and prosperity of the wider community, in which they live. The EMCC works hard to raise awareness about Islam and dispel misconceptions about the faith, through hosting visits from various educational institutions, faith groups, and community-based organisations and individuals. The visitors are generally given a brief overview of Islam and offered a chance to ask questions and participate in discussions. The EMCC is keen to offer social activities for the children, youth and adults. During the month of Ramadan, weekly Iftar is arranged, as well as a larger Iftar for the whole community together with Eid celebrations. During term time, weekly football activity is organised for the youth and during half-term holidays, various activities are prepared for the children. ## **Use of volunteers** Volunteers are an important human resource in both our faith and community. They play an important role by keeping the Mosque clean and ensuring that it runs smoothly, featuring heavily on open days and at Iftar gatherings. The Trustees also give of their time freely during these events. ## **Activities and achievements** On a very positive community-building note, it has been another very busy year, and the Mosque continues to carry out many activities based on the Constitution's objectives. These include, but are not restricted to the following:- **New Muslims:** In the previous year, a total of 17 non-Muslims reverted to Islam in Exeter Mosque. **Festivals:** There are biannual Eid Prayers which are attended by over 1,600 people at the start of each festival. **Prayers:** The Mosque holds five daily prayers and Friday Prayers catering for roughly between 1200 and 1400 people. These include khutbahs (sermons) which encourage following Islamic principles of acceptance, responsibility, and recognition. Prayers during Ramadan attract a large number of men, women and children, who all experience attachment and increased spirituality in the evening. Page 5 **Feeding:** Those who fast are fed in Ramadan at EMCC, especially the whole community in the weekend, with daily food service to break the fast (iftar) for single Muslims. **Fiqh Classes:** A weekly Fiqh lesson by Dr. Mustafa Baig on different Islamic laws every Tuesday. **New Muslims’ Support Lesson:** Fridays 7:30 pm to 8:30 pm. **Sisters’ Halaqah:** Tuesdays 6 pm to 7:15 pm. **Sisters’ Quran Class:** Sundays after Dhuhr. **Quran classes:** EMCC continues to conduct regular classes for children and adults. There are three different programs for children and adults. **1. Weekend Islamic Madrasah** : Students are enrolled and divided into seven classes, according to their age and educational needs. Students are taught the Holy Quran and its teachings, Seerah (life) of the prophet Mohammed (peace be upon him) and his teachings (hadith), the knowledge of faith, Fiqh, and Islamic manners and etiquette. The classes are held in a very relaxed, friendly, and enjoyable environment. **2. Weekdays Hifz Programme:** In this programme, Children memorize the Holy Quran along with learning Tajweed, Basic Islamic knowledge, Story of the Prophets, and Islamic manners. There are five total levels which include Beginners, Foundation, Advanced, Pre-Hifz and Hifz. **3. Adult Lessons:** Currently, three adult classes are being conducted by three Imams weekly which are open to all brothers. Saturday: Foundation class for the Beginners, Sunday: Advanced Tajweed Class and Tuesday: Tafseer Class. **Youth Club:** EMCC holds weekly sports activities for the youth. This is a great opportunity for the youth to participate in mainly indoor sports. Also, to encourage the use of the Mosque and its services. **Holiday Club:** During the school holidays, the Holiday Club is organised several times for the children so they can socialise and participate in various conducive activities. These activities are managed by our volunteers. **Girls’ Club:** This is organised on Sundays with the presence of volunteer mothers. **Cleaning the Mosque:** Volunteers regularly clean the Mosque premises with various groups coming in, on a weekly basis. **Mosque Open Days** : The Mosque hosts Open Days 2 times a year. These events are well attended by neighbours, members of various community organisations, the Police, and many individuals. The feedback from these events is very positive and offers the wider community an opportunity to find out about the events and activities that take place throughout the year at EMCC. Page 6 **School Visits:** Many schools and colleges visit the Mosque during the year. Children are offered a general understanding of Islam including the challenges Muslims face living in the West. Refreshments are provided. School teaching and admin staff often express appreciation regarding the welcome they receive and the opportunities that are made available to students and staff. The Imam answers many interesting questions put forward by students, parents, and teachers about different aspects of faith, culture, and society. Below is a list of schools that visited the Mosque, and there have been multiple visits by some schools and colleges. This year 3000+ students and teachers stepped through our doors. |**School/College Name**|**Numbers of Attendees**
**(students + staff)**|**Date Attended**| |---|---|---| |Bideford College spelling|130|04/07/2023| |St. Peters School|90|12/07/2023| |St. Peters School|90|13/07/2023| |Cambian Devon School|14|18/07/2023| |Teignmouth School|101|18/07/2023| |Teignmouth School|101|19/07/2023| |South Dartmoor School|155|20/07/2023| |Queen’s College|45|12/10/2023| |The Castle School|72|17/10/2023| |The Castle School|72|18/10/2023| |Countess Wear Community
School|28|18/10/2023| |St. John’s Primary School|75|19/10/2023| |Mayfield Special School|40|19/10/2023| |Otterton C of E Primary School|50|9/11/2023| |Marshwood Primary School|24|14/11/2023| |Multi-faith Chaplaincy Team
Visit|30|15/11/2023| |Hazlegrove Preparatory School|30|21/11/2023| |Drakes C of E Primary
Academy|42|15/11/2023| Page 7 |Swimbridge C of E Primary
School|33|23/11/2023| |---|---|---| |Cornerstone Academy|23|23/11/2023| |Greater Horseshoe School|17|29/11/2023| |Lady Seawards Primary School|19|29/11/2023| |St Leonards School|133|30/11/2023| |St. Sidwell Primary School|28|30/11/2023| |Hayes Primary School|20|03/01/2024| |Newton Poppleford Primary
School|33|08/01/2024| |Broadclyst Community Primary
School|32|15/01/2024| |Broadclyst Community Primary
School|32|16/01/2024| |Brayford Primary School|65|18/01/2024| |Westclyst Community Primary
School|33|22/01/2024| |Westclyst Community Primary
School|33|23/01/2024| |Lympstone Primary School|33|30/01/2024| |Landscore Primary School|85|31/01/2024| |St. Thomas Primary School|33|01/02/2024| |Ladysmith Primary School|110|07/02/2024| |Thorverton C of E Primary
School|28|07/02/2024| |St. Joshep’s Catholic Primary
School|18|07/02/2024| |The Deaf Academy|34|08/02/2024| |Cheriton Primary School|53|21/02/2024| |Exeter City Community Trust|22|21/02/2024| |Cheriton Primary School|22|26/02/2024| |Shiphay Academy|60|27/02/2024| |Primary Trainee Teachers|30|04/03/2024| |Landscore Primary School|53|05/03/2024| Page 8 |Shiphay Academy|32|05/03/2024| |---|---|---| |Exeter Cathedral School|19|07/03/2024| |Southbrook School|15|11/03/2024| |West Buckland School|78|23/04/2024| |Bickleigh Primary School|26|25/04/2024| |Ladysmith Junior School|32|01/05/2024| |Ladysmith Junior School|32|08/05/2024| |Woodbury School|27|13/05/2024| |St Lukes School|26|15/05/2024| |Winkleigh Primary School|54|01/05/2024| |Wynstream Primary School|160|01/05/2024| |Stoke Hill Junior School|55|06/06/2024| |Mount Kelly College|20|10/06/2024| |Stoke Hill Junior School|55|13/06/2024| |Bickleigh Primary School|26|13/06/2024| |Payhembury Primary School|34|17/06/2024| |All Saints C of E Primary
School|32|19/06/2024| **Various Events:** Throughout the year, different community groups organised various events, such as Islamic lectures, Q&A sessions, and an Eid Party. Page 9 **Group Visits:** Many groups have visited this year and there has been an increase in the number of engagements. A list of organisations and individuals includes the following, and some have visited multiple times. |**Organisational/Individual**
**visits**|**Context**|**Date(s) attended**| |---|---|---| |Talk by Ustad Tufail Ahmed|Life of Prophet Ibrahim (AS)|15/12/2023| |Crediton Bishop Visited the
Mosque|A group of Bishops from Crediton
visited the EMCC to meet Imam
Ahmed.|10/10/2023| |Hospital Visit|Imam Ahmed, Imam Anas and Imam
Masum occasionally visited Exeter
Hospital to see Muslimpatients.|Various dates| |Islamic Nikah arrangements
with Imam Ahmed|EMCC is often used as a venue for
simple nikah (wedding) events, and
the Imam conducts the ceremony
according to Islamic traditions.|Various dates| |Independent visit|A total of 31 people visited EMCC to
meet Imam Ahmed|Various| |Bishops of Exeter|5 Bishops of Exeter visited the
Mosque|04/12/2023| |New Muslim Consultation
with Imams|Imams often meet with new
Muslims as and when requested.
there are initiatives to welcome new
Muslims to the faith including
regular gatherings to support the
needs of those who have adopted
Islam as a way of life, including
dinner events, coffee meet-ups and
trips to various places of interest.
*17 people have met and
reverted/converted to Islam at
EMCC between 1 July 2023 and 30
June 2024 all of which were led and
witnessed by Imam Ahmed and
other witnesses. EMCC and its staff
and volunteers continue to offer
support and guidance to people
who wish to adopt Islam as a way of
life.|Various| |Hanna’s wedding party|Organised by the Muslim
communityof Exeter.|21/12/2023| |NHS vaccine clinic|Organized by NHS, Devon|07/12/2023| Page 10 |NHS clinic|Hepatitis C|10/05/2024| |---|---|---| |Talk by Ustadh Shabbir
Hasan|Productive Ramadan|10/02/2024| |Talk by Dr. Mustafa Baig|Virtues of Dhul Hijjah|21/05/2024| **Counselling** : The Imam has helped many individuals and families with the issues they face in their lives. Often Imam is asked to visit Muslim patients at the Royal Devon and Exeter Hospital. This involved occasionally dealing with external organisations as well. **Communication** : The Mosque has dealt with many e-mails, letters, and telephone queries throughout the year. We were able to offer guidance, and direction, answer questions and arrange meetings or talks. **Fundraising:** The community has been active in raising funds for good causes, including renovation to generate further income. Members were encouraged to donate to UK charities. The month of Ramadan is particularly busy for charities and donors alike. ## **Reserves policy** The Trustees' policy is to aim to hold sufficient funds to meet three months’ operating costs. We have struggled in this respect this year because of the legal costs that have been incurred in defending the reputation of the EMCC. ## **Principal funding resources** Our main sources of income are donations by the members of the community and rental income from the properties at 14/15 York Road. **Polite Request** : We encourage everybody to come forward, suggest, participate, support and give feedback, as we strive to improve all the time. We are also looking forward to more volunteers who can commit themselves to work for EMCC with a view to building a sustainable future for the Mosque, as a key stakeholder in the community it serves. The EMCC asks everyone to pray for Allah to reward all those who organise, participate and support the range of activities which it provides. It is truly remarkable how well the Mosque is embedded in the wider community, engaging with so many stakeholders, and this is reflected in the diverse activities that have been established by the EMCC. The Trustees' annual report was approved August 2024 and signed on behalf of the Board of Trustees by ## **Mr T Hassan** **Trustee Charity Secretary** Page 11 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Statement of Financial Activities** ## **30 June 2024** |**Income and endowments**
**Note**
Donations and legacies
**4**
Grants
**5**
Other activities
**6**
**Total income**
**Expenditure**
Expenditure on charitable activities
**7,10**
**Other expenditure**
**8**
**Total expenditure**
**Net income and net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**16**|**2,024**
**2,023**
Unrestricted
funds
**Total funds**
Total fund
**£**
**£**
126,484
**126,484**
88,787
-
**-**
18,300
96,057
**96,057**
125,656| |---|---| ||222,542
**222,542**
232,743| ||85,056
**85,056**
73,971
152,206
**152,206**
148,898| ||237,262
**237,262**
222,869| ||| ||14,720
-
**14,720**
**-**
9,874| ||1,978,641
**1,978,641**
1,968,767| ||1,963,921
**1,963,921**
1,978,641| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure is derived from continuing activities. Page 12 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Statement of Financial Position** ## **30 June 2024** |**Fixed assets**
**Note**
Tangible fixed assets
**13**
**Current assets**
Debtors
**14**
Cash at bank and in hand
Creditors: amounts falling due within one year
**15**
**Net current liabilities**
**Total assets less current liabilities**
**Net assets**
**Funds of the charity**
Unrestricted funds
**Total charity funds**
**16**|**2024**
**2023**
**£**
**£**
1,992,442
**1,999,727**
-
**-**
**15,053**
**22,206**| |---|---| ||**15,053**
**22,206**
**43,574**
**43,293**
**28,521**
**-**
**21,087**
**-**| ||**1,963,921**
**1,978,640**| ||**1,963,921**
**1,978,640**| ||**1,963,921**
**1,978,640**| ||**1,963,921**
**1,978,640**| These financial statements were approved by the Board of Trustees and authorised for issue on 23 April 2025, and are signed on behalf of the Board by: ## **Mr T Hassan Charity Secretary** The notes on pages 13 to 17 form part of these financial statements Page 13 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Financial Statements Year ended 30 June 2024** ## **1. General information** The Charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is 12-13 York Road, Exeter, Devon, EX4 6PG, England. ## **2. Statement of compliance** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **3. Accounting policies** ## **(a) Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **(b) Going concern** There are no material uncertainties about the Charity's ability to continue. ## **(c) Fund accounting** Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the Trustees for particular future projects or commitments. Restricted funds are subject to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. Page 14 # **EXETER MOSQUE AND CULTURAL CENTRE** **Notes to the Financial Statements Year ended 30 June 2024** ## **Accounting policies** _**(continued)**_ ## **(d) Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 1. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 2. legacy income is recognised when receipt is probable and entitlement is established. 3. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 4. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **(e) Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: 1. expenditure incurred in raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. 2. expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 3. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **(f) Tangible assets** All fixed assets are initially recorded at cost and are capitalised if they are used for more than one year and cost at least £500. The Trustees consider that the rental generating element of the property at 14/15 York Road is an integral part of the Mosque as a whole, and the ownership is governed by Sharia Law. Therefore, the value of the land and buildings owned is irrelevant because these will never be sold, as the Charity could not continue its activity without them. The Charity will therefore continue to account for their buildings at cost less annual depreciation. Page 15 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Financial Statements** ## **Year ended 30 June 2024** ## **3. Accounting policies** _**(continued)**_ **(g) Depreciation** Depreciation is calculated so as to write off the cost of valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Land and Property - Building - Fixtures, fittings and equipment - 1% per annum reducing balance 15% per annum reducing balance ## **4 Donations and legacies** |**Donations**
Donations (page 18)|Unrestricted
funds
**Total Funds**
Unrestricted
funds
**Total Funds**
**£**
**2024**
**£**
2023
126,484
**126,484**
88,787
88,787| |---|---| ## **5 Grants** |Exeter City Council
Natural England
Coronavirus Job Retention Scheme
Devon County Council|Unrestricted
funds
**Total Funds**
Unrestricted
funds
**Total Funds**
**£**
**2024**
**£**
**2023**
-
**-**
8,500
**8,500**
-
**-**
9,800
**9,800**
**-**
**-**
**-**
**-**
-
**-**
-
**-**| |---|---| ||-
**-**
18,300
**18,300**| ## **6 Other activities** |Rental income - 15 York Road
Rental income - 14 York Road
School visits fees
Madrassa fees|Unrestricted
funds
**Total Funds**
Unrestricted
funds
**Total Funds**
**£**
**2024**
**£**
**2023**
46,910
**46,910**
58,635
**58,635**
4,352
**4,352**
15,601
**15,601**
240
**240**
716
**716**
44,555
**44,555**
50,704
**50,704**| |---|---| ||**96,057**
**96,057**
**125,656**
**125,656**| Page 16 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Financial Statements** ## **Year ended 30 June 2024** ## **7. Expenditure on charitable activities by fund type** |Governance costs - Salaries
**8 Other expenditure**
Other resources expended (page 19)|Unrestricted
funds
**Total Funds**
**Total Funds**
**2024**
**2023**
£
**£**
£
82,866
**82,866**
**72,862**| |---|---| ||Unrestricted
funds
**Total Funds**
**Total Funds**
**£**
**2024**
**2023**
152,206
**152,206**
**148,898**| ||152,206
**152,206**
**148,898**| ## **9 Net (expenditure)/income** |Net (expenditure)/income is stated after charging/(crediting)|**2024**|**2023**| |---|---|---| ||**£**|**£**| |Depreciation of tangible fixed assets (note 13)|22,431|**22,863**| ||22,431|**22,863**| |**Independent examination fees**||| ||**2024**|2023| ||**£**|£| |Fees payable to the independent examiner for:||| |Independent examination of the financial statements|**2,190**|1,110| |**Staff Costs**||| |The total staff costs and employee benefits for the reporting period are analysed as follows:||| ||**2024**|2023| ||**£**|£| |Wages and salaries|**82,866**|72862| ## **10 Independent examination fees** ## **11 Staff Costs** The average number of employees during the year was 4, (2023-24) No employee received employee benefits of more that £6,000 during the year (2023: NIL). ## **12 Trustee remuneration, expenses and benefits** No remuneration, expenses or other benefits from employment with the Charity of a related entity were received by the Trustees. Page 17 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Financial Statements** ## **Year ended 30 June 2024** ## **13 Tangible fixed assets** |**Cost**
At 1 July 2023
**At 30 June 2024**
**Depreciation**
At 1 July 2023
Charge for the year
**At 30 June 2024**
**Carrying amount at 30 June 2024**
**AT 30 June 2023**
**14**Debtors
Debtors (Rent)
**15**Creditors: amount falling due withing one year
Creditors
Social securities and other taxes
Accruals
Other creditors|Land and
buildings
£
2,224,968
14,858|Fixtures and
fittings
**Total**
£
**£**
46,978
**2,271,946**
289
**15,146**
47,267
**2,287,092**
30,963
**272,219**
2,446
**22,431**
33,409
**294,650**
**13,858**
**1,992,442**
16,015
1,999,727
**2024**
**2023**
**£**
£
-
-
**2024**
**2023**
**£**
**£**
17,739
10,460
443
-
733
800
800
25,479
31,300
**43,574**
**43,293**| |---|---|---| ||2,239,826|| ||241,256
19,986|| ||261,242|| ||**1,978,584**|| ||1,983,712|| |||| Other creditors related to loans made to the Charity by private individuals under Qard-e-Hasana agreements in order to assist the funding of the improvements 15 York Road, Exeter, and with legal fee re the defamation proceedings. The loans are unsecured, interest free and repayable on demand. |**16 Analysis of the charitable fund**
**Unrestricted funds**
General funds
General funds|1 July 2023
Income
Expenditure
30 June 2024
_£_
£
£
£
1,978,641
222,542
237,262
-
**1,963,921**| |---|---| ||1 July 2022
Income
Expenditure
30 June 2023
_£_
£
£
£
1,968,767
232,743
222,869
-
**1,978,641**| Page 18 ## The Following Pages do not form part of the Financial Statement **EXETER MOSQUE AND CULTURAL CENTRE** ## **Detailed Statements of Financial Activities** ## **30 June 2024** |**Income and endowments**||**2024**|**2023**| |---|---|---|---| |||**£**|**£**| |**Donations and legacies**|||| |Collection Box/Sundry donations||**86,333**|**53,459**| |Donations for the funeral of Mr H Nofal||**-**|**4,928**| |Friday Jummah||**40,152**|**30,400**| |||**126,484**|**88,787**| |**Grants**|||| |Natural England||**-**|**9,800**| |Exeter City Council||**-**|**8,500**| |Devon County Council||**-**|**-**| |Coronavirus Job Retention Scheme||**-**|**-**| |||**-**|**18,300**| |**Other activities**|||| |Rental income – 15 York Road, Exeter||**46,910**|**58,635**| |Rental income – 14 York Road, Exeter||**4,352**|**15,601**| |School visit fees||**240**|**716**| |Madrassa fees||**44,555**|**50,704**| |||**96,057**|**125,656**| ||||| |**Total income**||**222,542**|**232,743**| |**Expenditure**|||| |**Expenditure on charitable activities**|||| |Wages and salaries||**82,866**|**72,862**| |Independent Examiner’s fees||**2,190**|**1,110**| |||**85,056**|**73,972**| |**Other expenditure**|||| |Other resources expended (page 19)||**152,206**|**148,989**| |**Total expenditure**||**237,262**|**222,961**| ||||| |**Net income for the year**|**-**|**14,720**|**9,782**| _**This statement is unaudited**_ Page 19 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Detailed Statements of Financial Activities** ## **30 June 2024** ## OTHER RESOURCES EXPENDED |||Unrestricted|**Total Funds**||**Total Funds**| |---|---|---|---|---|---| |||Fund|**2024**||**2023**| |||£|||**£**| ||Other resources expended comprises:-||||| |**a-**|Bank charges|1164|**1164**||**973**| |**b-**|Bookkeeping (Including payroll maintenance)|1296|**1296**||**1296**| |**c-**|Cash & Carry|382|**382**||**1002**| |**d-**|Catering|1204|**1204**||**2546**| |**e-**|Cleaning|140|**140**||| |**f-**|Corporation Tax|0|**0**||| |**g-**|Council tax - 14/15 York Road|3232|**3232**||**449**| |**h-**|Charitable Donations|16738|**16738**||**13039**| |**i-**|Electricity|11164|**11164**||**12346**| |**j-**|Fixture, fittings & equipment depreciation|2446|**2446**||**2826**| |**k-**|Freehold property depreciation|19986|**19986**||**20037**| |**l-**|Funeral Expenses - Mr H Nofal|0|**0**||**3262**| |**m-**|Gas|3759|**3759**||**2313**| |**n-**|Insurance|8598|**8598**||**10337**| |**o-**|Legal fees|11689|**11689**||**7335**| |**p-**|Letting agent fees|4771|**4771**||**9489**| |**q-**|Lift Maintenance|312|**312**||**468**| |**r-**|Office expenses|193|**193**||**1526**| |**s-**|Other professional fee|0|**0**||**0**| |**t-**|Property maintenance 14/15 York Road|7123|**7123**||**8574**| |**u-**|Property maintenance and repairs - Mosque|17357|**17357**||**14319**| |**v-**|Security services|1577|**1577**||**271**| |**w-**|Subscriptions|245|**245**||| |**x-**|Sundry expenses|0|**0**||**541**| |**y-**|Teaching fees|31895|**31895**||**29780**| |**z-**|Teaching materials|333|**333**||**192**| |**aa-**|Telephone and Internet|767|**767**||**1635**| |**ab-**|Utilities - 14/15 York Road|2288|**2288**||**1384**| |**ac-**|Water|3547|**3547**||**2958**| |||152206|**152206**|**0**|**148898**| **Note: Charitable Donations: Islamic Relief UK – (Emergency Funds – Afghanistan, East Africa, Bangladesh, Pakistan, Syria, Turkey)** Page 1 ## **CHARITY REGISTRATION NUMBER: 274095** # **EXETER MOSQUE AND CULTURAL CENTRE Unaudited Financial Statements** **30 June 2024** Page 2 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Trustees' Annual Report Year ended 30 June 2024** The Trustees present their report and the unaudited financial statements of the Charity for the year ended 30 June 2024. ## **Reference and administrative details** ## **Registered charity name EXETER MOSQUE AND CULTURAL CENTRE** **Charity registration number 274095** **Principal office 12-13 York Road Exeter** **Devon EX4 6PG** **England** ## **The Trustees** S Hassan F Hakimi R Ahmed T Hassan (Charity Secretary) M Saflo (Chairman) ## **Independent Examiner** Amanullah Abdul Qayyum – FCCA AQ Accountants Limited 71 Grenville Avenue Exeter England EX4 8EU Page 3 ## **Structure, governance and management** The Trustees have oversight of the Charity and work tirelessly to protect the reputation of Exeter Mosque and Cultural Centre (EMCC). They give up their time freely and receive no remuneration or other financial benefits. They ensure that staff and volunteers are working together in order to achieve the objectives set out in the governing document, the ‘Constitution’. The Trustees are responsible for general control and management of the Charity. They regularly meet together as a body and are responsible for all decisions in relation to running the Mosque and community facilities. The Trustees are responsible for the appointment of new Trustees, and in making new appointments, they seek to identify people who are dedicated and willing to volunteer their skills and time to help with work in the broader community. Following their appointment, the Trustees are introduced to their new role and given copies of the ‘Constitution’ and a guide to the policies and procedures adopted by our Charity. The Trustees continue to review risks regularly and they are satisfied that systems are in place to manage any risks identified. In particular, insurance coverage is in place and the finances of the EMCC are kept under review. Appropriate DBS checks, supported by regularly reviewed policies are made for all those who work with children or other vulnerable groups within the Mosque premises. The Charity has written policies in respect of safeguarding Charity assets, staff conduct, school admissions, behaviour, whistleblowing and school equalities, and continues to broaden its policy range to become an even more effective organisation. ## **Governing document** Exeter Mosque and Cultural Centre (formerly Islamic Centre of the South-West (Exeter)) is constituted as a Charitable Trust with the Charity Commission. The Constitution was adopted on 1 December 1976, and amended subsequently on 10 July 1977, 17 December 1991 and 24 February 2014. ## **Objectives and activities** The mission of the Exeter Mosque & Cultural Centre is to: - a. Advance the religion of Islam in accordance with the tenets and doctrines of the Holy Quran and Sunnah, (the actions and sayings of the Prophet Mohammed, peace be upon him). - b. Advance the education of Muslim children in accordance with the tenets and doctrines of Islam. - c. Provide relief to such Muslims who are poor and needy. Page 4 ## **Strategies** The objects of the Constitution are translated into a whole range of activities, including services which are planned and delivered to engage the community of worshippers and the wider community of stakeholders. The EMCC ensures that it can benefit as many people as possible. Therefore, various projects and activities are organised in order to achieve this objective. Education is a fundamental aspect of the Constitution and the work it does reflects this. There are regular children’s and adult classes which teach the basic tenets of Islamic faith, and their civic responsibility towards the welfare and prosperity of the wider community, in which they live. The EMCC works hard to raise awareness about Islam and dispel misconceptions about the faith, through hosting visits from various educational institutions, faith groups, and community-based organisations and individuals. The visitors are generally given a brief overview of Islam and offered a chance to ask questions and participate in discussions. The EMCC is keen to offer social activities for the children, youth and adults. During the month of Ramadan, weekly Iftar is arranged, as well as a larger Iftar for the whole community together with Eid celebrations. During term time, weekly football activity is organised for the youth and during half-term holidays, various activities are prepared for the children. ## **Use of volunteers** Volunteers are an important human resource in both our faith and community. They play an important role by keeping the Mosque clean and ensuring that it runs smoothly, featuring heavily on open days and at Iftar gatherings. The Trustees also give of their time freely during these events. ## **Activities and achievements** On a very positive community-building note, it has been another very busy year, and the Mosque continues to carry out many activities based on the Constitution's objectives. These include, but are not restricted to the following:- **New Muslims:** In the previous year, a total of 17 non-Muslims reverted to Islam in Exeter Mosque. **Festivals:** There are biannual Eid Prayers which are attended by over 1,600 people at the start of each festival. **Prayers:** The Mosque holds five daily prayers and Friday Prayers catering for roughly between 1200 and 1400 people. These include khutbahs (sermons) which encourage following Islamic principles of acceptance, responsibility, and recognition. Prayers during Ramadan attract a large number of men, women and children, who all experience attachment and increased spirituality in the evening. Page 5 **Feeding:** Those who fast are fed in Ramadan at EMCC, especially the whole community in the weekend, with daily food service to break the fast (iftar) for single Muslims. **Fiqh Classes:** A weekly Fiqh lesson by Dr. Mustafa Baig on different Islamic laws every Tuesday. **New Muslims’ Support Lesson:** Fridays 7:30 pm to 8:30 pm. **Sisters’ Halaqah:** Tuesdays 6 pm to 7:15 pm. **Sisters’ Quran Class:** Sundays after Dhuhr. **Quran classes:** EMCC continues to conduct regular classes for children and adults. There are three different programs for children and adults. **1. Weekend Islamic Madrasah** : Students are enrolled and divided into seven classes, according to their age and educational needs. Students are taught the Holy Quran and its teachings, Seerah (life) of the prophet Mohammed (peace be upon him) and his teachings (hadith), the knowledge of faith, Fiqh, and Islamic manners and etiquette. The classes are held in a very relaxed, friendly, and enjoyable environment. **2. Weekdays Hifz Programme:** In this programme, Children memorize the Holy Quran along with learning Tajweed, Basic Islamic knowledge, Story of the Prophets, and Islamic manners. There are five total levels which include Beginners, Foundation, Advanced, Pre-Hifz and Hifz. **3. Adult Lessons:** Currently, three adult classes are being conducted by three Imams weekly which are open to all brothers. Saturday: Foundation class for the Beginners, Sunday: Advanced Tajweed Class and Tuesday: Tafseer Class. **Youth Club:** EMCC holds weekly sports activities for the youth. This is a great opportunity for the youth to participate in mainly indoor sports. Also, to encourage the use of the Mosque and its services. **Holiday Club:** During the school holidays, the Holiday Club is organised several times for the children so they can socialise and participate in various conducive activities. These activities are managed by our volunteers. **Girls’ Club:** This is organised on Sundays with the presence of volunteer mothers. **Cleaning the Mosque:** Volunteers regularly clean the Mosque premises with various groups coming in, on a weekly basis. **Mosque Open Days** : The Mosque hosts Open Days 2 times a year. These events are well attended by neighbours, members of various community organisations, the Police, and many individuals. The feedback from these events is very positive and offers the wider community an opportunity to find out about the events and activities that take place throughout the year at EMCC. Page 6 **School Visits:** Many schools and colleges visit the Mosque during the year. Children are offered a general understanding of Islam including the challenges Muslims face living in the West. Refreshments are provided. School teaching and admin staff often express appreciation regarding the welcome they receive and the opportunities that are made available to students and staff. The Imam answers many interesting questions put forward by students, parents, and teachers about different aspects of faith, culture, and society. Below is a list of schools that visited the Mosque, and there have been multiple visits by some schools and colleges. This year 3000+ students and teachers stepped through our doors. |**School/College Name**|**Numbers of Attendees**
**(students + staff)**|**Date Attended**| |---|---|---| |Bideford College spelling|130|04/07/2023| |St. Peters School|90|12/07/2023| |St. Peters School|90|13/07/2023| |Cambian Devon School|14|18/07/2023| |Teignmouth School|101|18/07/2023| |Teignmouth School|101|19/07/2023| |South Dartmoor School|155|20/07/2023| |Queen’s College|45|12/10/2023| |The Castle School|72|17/10/2023| |The Castle School|72|18/10/2023| |Countess Wear Community
School|28|18/10/2023| |St. John’s Primary School|75|19/10/2023| |Mayfield Special School|40|19/10/2023| |Otterton C of E Primary School|50|9/11/2023| |Marshwood Primary School|24|14/11/2023| |Multi-faith Chaplaincy Team
Visit|30|15/11/2023| |Hazlegrove Preparatory School|30|21/11/2023| |Drakes C of E Primary
Academy|42|15/11/2023| Page 7 |Swimbridge C of E Primary
School|33|23/11/2023| |---|---|---| |Cornerstone Academy|23|23/11/2023| |Greater Horseshoe School|17|29/11/2023| |Lady Seawards Primary School|19|29/11/2023| |St Leonards School|133|30/11/2023| |St. Sidwell Primary School|28|30/11/2023| |Hayes Primary School|20|03/01/2024| |Newton Poppleford Primary
School|33|08/01/2024| |Broadclyst Community Primary
School|32|15/01/2024| |Broadclyst Community Primary
School|32|16/01/2024| |Brayford Primary School|65|18/01/2024| |Westclyst Community Primary
School|33|22/01/2024| |Westclyst Community Primary
School|33|23/01/2024| |Lympstone Primary School|33|30/01/2024| |Landscore Primary School|85|31/01/2024| |St. Thomas Primary School|33|01/02/2024| |Ladysmith Primary School|110|07/02/2024| |Thorverton C of E Primary
School|28|07/02/2024| |St. Joshep’s Catholic Primary
School|18|07/02/2024| |The Deaf Academy|34|08/02/2024| |Cheriton Primary School|53|21/02/2024| |Exeter City Community Trust|22|21/02/2024| |Cheriton Primary School|22|26/02/2024| |Shiphay Academy|60|27/02/2024| |Primary Trainee Teachers|30|04/03/2024| |Landscore Primary School|53|05/03/2024| Page 8 |Shiphay Academy|32|05/03/2024| |---|---|---| |Exeter Cathedral School|19|07/03/2024| |Southbrook School|15|11/03/2024| |West Buckland School|78|23/04/2024| |Bickleigh Primary School|26|25/04/2024| |Ladysmith Junior School|32|01/05/2024| |Ladysmith Junior School|32|08/05/2024| |Woodbury School|27|13/05/2024| |St Lukes School|26|15/05/2024| |Winkleigh Primary School|54|01/05/2024| |Wynstream Primary School|160|01/05/2024| |Stoke Hill Junior School|55|06/06/2024| |Mount Kelly College|20|10/06/2024| |Stoke Hill Junior School|55|13/06/2024| |Bickleigh Primary School|26|13/06/2024| |Payhembury Primary School|34|17/06/2024| |All Saints C of E Primary
School|32|19/06/2024| **Various Events:** Throughout the year, different community groups organised various events, such as Islamic lectures, Q&A sessions, and an Eid Party. Page 9 **Group Visits:** Many groups have visited this year and there has been an increase in the number of engagements. A list of organisations and individuals includes the following, and some have visited multiple times. |**Organisational/Individual**
**visits**|**Context**|**Date(s) attended**| |---|---|---| |Talk by Ustad Tufail Ahmed|Life of Prophet Ibrahim (AS)|15/12/2023| |Crediton Bishop Visited the
Mosque|A group of Bishops from Crediton
visited the EMCC to meet Imam
Ahmed.|10/10/2023| |Hospital Visit|Imam Ahmed, Imam Anas and Imam
Masum occasionally visited Exeter
Hospital to see Muslimpatients.|Various dates| |Islamic Nikah arrangements
with Imam Ahmed|EMCC is often used as a venue for
simple nikah (wedding) events, and
the Imam conducts the ceremony
according to Islamic traditions.|Various dates| |Independent visit|A total of 31 people visited EMCC to
meet Imam Ahmed|Various| |Bishops of Exeter|5 Bishops of Exeter visited the
Mosque|04/12/2023| |New Muslim Consultation
with Imams|Imams often meet with new
Muslims as and when requested.
there are initiatives to welcome new
Muslims to the faith including
regular gatherings to support the
needs of those who have adopted
Islam as a way of life, including
dinner events, coffee meet-ups and
trips to various places of interest.
*17 people have met and
reverted/converted to Islam at
EMCC between 1 July 2023 and 30
June 2024 all of which were led and
witnessed by Imam Ahmed and
other witnesses. EMCC and its staff
and volunteers continue to offer
support and guidance to people
who wish to adopt Islam as a way of
life.|Various| |Hanna’s wedding party|Organised by the Muslim
communityof Exeter.|21/12/2023| |NHS vaccine clinic|Organized by NHS, Devon|07/12/2023| Page 10 |NHS clinic|Hepatitis C|10/05/2024| |---|---|---| |Talk by Ustadh Shabbir
Hasan|Productive Ramadan|10/02/2024| |Talk by Dr. Mustafa Baig|Virtues of Dhul Hijjah|21/05/2024| **Counselling** : The Imam has helped many individuals and families with the issues they face in their lives. Often Imam is asked to visit Muslim patients at the Royal Devon and Exeter Hospital. This involved occasionally dealing with external organisations as well. **Communication** : The Mosque has dealt with many e-mails, letters, and telephone queries throughout the year. We were able to offer guidance, and direction, answer questions and arrange meetings or talks. **Fundraising:** The community has been active in raising funds for good causes, including renovation to generate further income. Members were encouraged to donate to UK charities. The month of Ramadan is particularly busy for charities and donors alike. ## **Reserves policy** The Trustees' policy is to aim to hold sufficient funds to meet three months’ operating costs. We have struggled in this respect this year because of the legal costs that have been incurred in defending the reputation of the EMCC. ## **Principal funding resources** Our main sources of income are donations by the members of the community and rental income from the properties at 14/15 York Road. **Polite Request** : We encourage everybody to come forward, suggest, participate, support and give feedback, as we strive to improve all the time. We are also looking forward to more volunteers who can commit themselves to work for EMCC with a view to building a sustainable future for the Mosque, as a key stakeholder in the community it serves. The EMCC asks everyone to pray for Allah to reward all those who organise, participate and support the range of activities which it provides. It is truly remarkable how well the Mosque is embedded in the wider community, engaging with so many stakeholders, and this is reflected in the diverse activities that have been established by the EMCC. The Trustees' annual report was approved August 2024 and signed on behalf of the Board of Trustees by ## **Mr T Hassan** **Trustee Charity Secretary** Page 11 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Statement of Financial Activities** ## **30 June 2024** |**Income and endowments**
**Note**
Donations and legacies
**4**
Grants
**5**
Other activities
**6**
**Total income**
**Expenditure**
Expenditure on charitable activities
**7,10**
**Other expenditure**
**8**
**Total expenditure**
**Net income and net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**16**|**2,024**
**2,023**
Unrestricted
funds
**Total funds**
Total fund
**£**
**£**
126,484
**126,484**
88,787
-
**-**
18,300
96,057
**96,057**
125,656| |---|---| ||222,542
**222,542**
232,743| ||85,056
**85,056**
73,971
152,206
**152,206**
148,898| ||237,262
**237,262**
222,869| ||| ||14,720
-
**14,720**
**-**
9,874| ||1,978,641
**1,978,641**
1,968,767| ||1,963,921
**1,963,921**
1,978,641| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure is derived from continuing activities. Page 12 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Statement of Financial Position** ## **30 June 2024** |**Fixed assets**
**Note**
Tangible fixed assets
**13**
**Current assets**
Debtors
**14**
Cash at bank and in hand
Creditors: amounts falling due within one year
**15**
**Net current liabilities**
**Total assets less current liabilities**
**Net assets**
**Funds of the charity**
Unrestricted funds
**Total charity funds**
**16**|**2024**
**2023**
**£**
**£**
1,992,442
**1,999,727**
-
**-**
**15,053**
**22,206**| |---|---| ||**15,053**
**22,206**
**43,574**
**43,293**
**28,521**
**-**
**21,087**
**-**| ||**1,963,921**
**1,978,640**| ||**1,963,921**
**1,978,640**| ||**1,963,921**
**1,978,640**| ||**1,963,921**
**1,978,640**| These financial statements were approved by the Board of Trustees and authorised for issue on 23 April 2025, and are signed on behalf of the Board by: ## **Mr T Hassan Charity Secretary** The notes on pages 13 to 17 form part of these financial statements Page 13 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Financial Statements Year ended 30 June 2024** ## **1. General information** The Charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is 12-13 York Road, Exeter, Devon, EX4 6PG, England. ## **2. Statement of compliance** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **3. Accounting policies** ## **(a) Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **(b) Going concern** There are no material uncertainties about the Charity's ability to continue. ## **(c) Fund accounting** Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the Trustees for particular future projects or commitments. Restricted funds are subject to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. Page 14 # **EXETER MOSQUE AND CULTURAL CENTRE** **Notes to the Financial Statements Year ended 30 June 2024** ## **Accounting policies** _**(continued)**_ ## **(d) Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 1. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 2. legacy income is recognised when receipt is probable and entitlement is established. 3. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 4. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **(e) Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: 1. expenditure incurred in raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. 2. expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 3. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **(f) Tangible assets** All fixed assets are initially recorded at cost and are capitalised if they are used for more than one year and cost at least £500. The Trustees consider that the rental generating element of the property at 14/15 York Road is an integral part of the Mosque as a whole, and the ownership is governed by Sharia Law. Therefore, the value of the land and buildings owned is irrelevant because these will never be sold, as the Charity could not continue its activity without them. The Charity will therefore continue to account for their buildings at cost less annual depreciation. Page 15 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Financial Statements** ## **Year ended 30 June 2024** ## **3. Accounting policies** _**(continued)**_ **(g) Depreciation** Depreciation is calculated so as to write off the cost of valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Land and Property - Building - Fixtures, fittings and equipment - 1% per annum reducing balance 15% per annum reducing balance ## **4 Donations and legacies** |**Donations**
Donations (page 18)|Unrestricted
funds
**Total Funds**
Unrestricted
funds
**Total Funds**
**£**
**2024**
**£**
2023
126,484
**126,484**
88,787
88,787| |---|---| ## **5 Grants** |Exeter City Council
Natural England
Coronavirus Job Retention Scheme
Devon County Council|Unrestricted
funds
**Total Funds**
Unrestricted
funds
**Total Funds**
**£**
**2024**
**£**
**2023**
-
**-**
8,500
**8,500**
-
**-**
9,800
**9,800**
**-**
**-**
**-**
**-**
-
**-**
-
**-**| |---|---| ||-
**-**
18,300
**18,300**| ## **6 Other activities** |Rental income - 15 York Road
Rental income - 14 York Road
School visits fees
Madrassa fees|Unrestricted
funds
**Total Funds**
Unrestricted
funds
**Total Funds**
**£**
**2024**
**£**
**2023**
46,910
**46,910**
58,635
**58,635**
4,352
**4,352**
15,601
**15,601**
240
**240**
716
**716**
44,555
**44,555**
50,704
**50,704**| |---|---| ||**96,057**
**96,057**
**125,656**
**125,656**| Page 16 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Financial Statements** ## **Year ended 30 June 2024** ## **7. Expenditure on charitable activities by fund type** |Governance costs - Salaries
**8 Other expenditure**
Other resources expended (page 19)|Unrestricted
funds
**Total Funds**
**Total Funds**
**2024**
**2023**
£
**£**
£
82,866
**82,866**
**72,862**| |---|---| ||Unrestricted
funds
**Total Funds**
**Total Funds**
**£**
**2024**
**2023**
152,206
**152,206**
**148,898**| ||152,206
**152,206**
**148,898**| ## **9 Net (expenditure)/income** |Net (expenditure)/income is stated after charging/(crediting)|**2024**|**2023**| |---|---|---| ||**£**|**£**| |Depreciation of tangible fixed assets (note 13)|22,431|**22,863**| ||22,431|**22,863**| |**Independent examination fees**||| ||**2024**|2023| ||**£**|£| |Fees payable to the independent examiner for:||| |Independent examination of the financial statements|**2,190**|1,110| |**Staff Costs**||| |The total staff costs and employee benefits for the reporting period are analysed as follows:||| ||**2024**|2023| ||**£**|£| |Wages and salaries|**82,866**|72862| ## **10 Independent examination fees** ## **11 Staff Costs** The average number of employees during the year was 4, (2023-24) No employee received employee benefits of more that £6,000 during the year (2023: NIL). ## **12 Trustee remuneration, expenses and benefits** No remuneration, expenses or other benefits from employment with the Charity of a related entity were received by the Trustees. Page 17 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Financial Statements** ## **Year ended 30 June 2024** ## **13 Tangible fixed assets** |**Cost**
At 1 July 2023
**At 30 June 2024**
**Depreciation**
At 1 July 2023
Charge for the year
**At 30 June 2024**
**Carrying amount at 30 June 2024**
**AT 30 June 2023**
**14**Debtors
Debtors (Rent)
**15**Creditors: amount falling due withing one year
Creditors
Social securities and other taxes
Accruals
Other creditors|Land and
buildings
£
2,224,968
14,858|Fixtures and
fittings
**Total**
£
**£**
46,978
**2,271,946**
289
**15,146**
47,267
**2,287,092**
30,963
**272,219**
2,446
**22,431**
33,409
**294,650**
**13,858**
**1,992,442**
16,015
1,999,727
**2024**
**2023**
**£**
£
-
-
**2024**
**2023**
**£**
**£**
17,739
10,460
443
-
733
800
800
25,479
31,300
**43,574**
**43,293**| |---|---|---| ||2,239,826|| ||241,256
19,986|| ||261,242|| ||**1,978,584**|| ||1,983,712|| |||| Other creditors related to loans made to the Charity by private individuals under Qard-e-Hasana agreements in order to assist the funding of the improvements 15 York Road, Exeter, and with legal fee re the defamation proceedings. The loans are unsecured, interest free and repayable on demand. |**16 Analysis of the charitable fund**
**Unrestricted funds**
General funds
General funds|1 July 2023
Income
Expenditure
30 June 2024
_£_
£
£
£
1,978,641
222,542
237,262
-
**1,963,921**| |---|---| ||1 July 2022
Income
Expenditure
30 June 2023
_£_
£
£
£
1,968,767
232,743
222,869
-
**1,978,641**| Page 18 ## The Following Pages do not form part of the Financial Statement **EXETER MOSQUE AND CULTURAL CENTRE** ## **Detailed Statements of Financial Activities** ## **30 June 2024** |**Income and endowments**||**2024**|**2023**| |---|---|---|---| |||**£**|**£**| |**Donations and legacies**|||| |Collection Box/Sundry donations||**86,333**|**53,459**| |Donations for the funeral of Mr H Nofal||**-**|**4,928**| |Friday Jummah||**40,152**|**30,400**| |||**126,484**|**88,787**| |**Grants**|||| |Natural England||**-**|**9,800**| |Exeter City Council||**-**|**8,500**| |Devon County Council||**-**|**-**| |Coronavirus Job Retention Scheme||**-**|**-**| |||**-**|**18,300**| |**Other activities**|||| |Rental income – 15 York Road, Exeter||**46,910**|**58,635**| |Rental income – 14 York Road, Exeter||**4,352**|**15,601**| |School visit fees||**240**|**716**| |Madrassa fees||**44,555**|**50,704**| |||**96,057**|**125,656**| ||||| |**Total income**||**222,542**|**232,743**| |**Expenditure**|||| |**Expenditure on charitable activities**|||| |Wages and salaries||**82,866**|**72,862**| |Independent Examiner’s fees||**2,190**|**1,110**| |||**85,056**|**73,972**| |**Other expenditure**|||| |Other resources expended (page 19)||**152,206**|**148,989**| |**Total expenditure**||**237,262**|**222,961**| ||||| |**Net income for the year**|**-**|**14,720**|**9,782**| _**This statement is unaudited**_ Page 19 ## **EXETER MOSQUE AND CULTURAL CENTRE** ## **Notes to the Detailed Statements of Financial Activities** ## **30 June 2024** ## OTHER RESOURCES EXPENDED |||Unrestricted|**Total Funds**||**Total Funds**| |---|---|---|---|---|---| |||Fund|**2024**||**2023**| |||£|||**£**| ||Other resources expended comprises:-||||| |**a-**|Bank charges|1164|**1164**||**973**| |**b-**|Bookkeeping (Including payroll maintenance)|1296|**1296**||**1296**| |**c-**|Cash & Carry|382|**382**||**1002**| |**d-**|Catering|1204|**1204**||**2546**| |**e-**|Cleaning|140|**140**||| |**f-**|Corporation Tax|0|**0**||| |**g-**|Council tax - 14/15 York Road|3232|**3232**||**449**| |**h-**|Charitable Donations|16738|**16738**||**13039**| |**i-**|Electricity|11164|**11164**||**12346**| |**j-**|Fixture, fittings & equipment depreciation|2446|**2446**||**2826**| |**k-**|Freehold property depreciation|19986|**19986**||**20037**| |**l-**|Funeral Expenses - Mr H Nofal|0|**0**||**3262**| |**m-**|Gas|3759|**3759**||**2313**| |**n-**|Insurance|8598|**8598**||**10337**| |**o-**|Legal fees|11689|**11689**||**7335**| |**p-**|Letting agent fees|4771|**4771**||**9489**| |**q-**|Lift Maintenance|312|**312**||**468**| |**r-**|Office expenses|193|**193**||**1526**| |**s-**|Other professional fee|0|**0**||**0**| |**t-**|Property maintenance 14/15 York Road|7123|**7123**||**8574**| |**u-**|Property maintenance and repairs - Mosque|17357|**17357**||**14319**| |**v-**|Security services|1577|**1577**||**271**| |**w-**|Subscriptions|245|**245**||| |**x-**|Sundry expenses|0|**0**||**541**| |**y-**|Teaching fees|31895|**31895**||**29780**| |**z-**|Teaching materials|333|**333**||**192**| |**aa-**|Telephone and Internet|767|**767**||**1635**| |**ab-**|Utilities - 14/15 York Road|2288|**2288**||**1384**| |**ac-**|Water|3547|**3547**||**2958**| |||152206|**152206**|**0**|**148898**| **Note: Charitable Donations: Islamic Relief UK – (Emergency Funds – Afghanistan, East Africa, Bangladesh, Pakistan, Syria, Turkey)** (HARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the truste EXETER MOSQLIE AND CULTURAL CENTRE On accounts for the year ended 30 June 2024 Charlty no lif any) 274095 Set out on pagas 11to17 I report to the trustees on my examination of the accounts of the above charrty for the year ended 3010612024. Responsibilltles and basis of report As Ihe charity's trustees. you are responsible for the preparation of the accounts in accordance wtth the requirements of the Chanties Act 2011. I report in respect of my examination of the Trust's accounts carried out under section 145 ofthe 2011 Act, and in carrying out my examination, I hav8 followed all the applicab￿ Directions given by the Charity Commission under section 145(5)Ib) of the Act. Independent l am qUalif￿d to undertake th8 examination by being a qualified memter of examinerfs statement the Association of Chartered Certffied Accountants. I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect". the accounting records were not kept in accordan￿ wth section 130 of the Chartties Act, or the accounts did not accord wrth the accounting re¢ords,' or the accourrts did not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities (Accounts and Rewts) Regulations 2008 other than any requirement that the accounts give a 'tr￿ and fair, view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection wrlh the examination to which attents.on should te drawn in this report in order to enable a proper understsrKling of the accounts to be reached. Slgned: Date: 2310412025 Name: Amanullah Abdul Qayyum - FCCA Relevant profe8$lonal quallfication{8) or body (rf any): The Association of Chartered Certified Accountants (ACCA) Address: The Adelphi, 1-11 John Adam Street. Adelphi Terrace London. IdVC2N 6AU Section B Disclosure Only complete if the examiner needs lo highlight material matters of concern (see CC32, Indeper￿ent examinkn'on of chanty accounts: direcbons and guidan¢e for examiners). Glve here brlef details of any Items that the examtner wishes to disclose NIA