CHARITY REGISTRATION NUMBER: 275697 ISLAMIC CULTURE AND EDUCATION CENTRE BATTERSEA Financial Statements 31 March 2025 SALEEMI ASSOCIATES Chartered accountants & statutory auditor 792 Wickham Road Croydon CRO BEA ISLAMIC CULTURE AND EDUCATION CENTRE BAThERSEA Financial Statements Year ended 31 March 2025 Page Trustees. annual report Independent audito¢s report to the members Statement of financial adivities 10 Statement of financial position Statement of cash flows 11 12 Notes to the financial statements 13 Th• followlng pago8 do not fomi part of the financlal Statements Detailed statement of financial activrties 22 Notes to the detailed statement of financial activities 23 ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Trustees, Annual Report Year ended 31 March 2025 The Iruslees presgnt their rewl and the f￿anCIal Statements crf the charity for thg year ended 31 March 2025. Rofer•nc• and •dmlnistratlve d•tsHs Registor•d chartty name ISLAMIC CULTURE AND EDUCATION CENTRE BATTERSEA Charlty r•gistr•tion numb•r 275697 Prfnclpal offk• 7>75 Falcon Road Battersea London SW112PF Th• trust• Mr M A Choudry- Chain)an Mr M Arsha& General Secretary Dr M Akhleruzzaman- T[￿￿rer Mr A K Barkatulkh Mr N A Hashimi Mr M D Hossain Audltor Sa58emi Associates Chartered a￿nt8Trts 8 statutory auditor 792 Wi¢kham Road Croydon CRO 8EA Bankor• National Weslminster Bank Pk Sl John Road Battersea London SW11 ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Trustees. Annual Report (¢•nthu• Yoar ended 31 March 2025 The Trustees The trustees served the charity durmg the penod were as folkM8.' Mr M A. Choudry Dr M AkhlefLRzaman Mr M Ar$hwJ Mr A K Baikalullèh Mr N A Hashimi Mr D Hossain BUILDING OUR FUTURE PROJECT This year, no further request for return of Qard+Hassanah was receNed frc¥n any donor. Accortjingly. the Qard*Ha59anah balance for wthich 'The C•nlre' is still indèbted remains at £2,000. which is shown in the accounts un(Jer the heading cr*drt￿S-b8Trk loans and overdrafts. STATUS The organisa1￿ is a registered chanty established by the DecFarotion of Trust, made on March 15. 1978. The charty is governed by tho Declarnt￿n of Tntsl aThJ controllod by t￿ trustees. PRINCIPAL ACTIVITIES AND REVIEW The Pr1r￿1Pal activity of thè charty during the year was the developmenl of Ihe1818mic faith and charity work in the London Borough of Wand$vKJrth. with particular emph45is on promotirvJ facAth'es for the young peopl8 and the ghjoty members of the communty. Thg r•sutt8 for th• ￿al are sh(fi￿ in ltr￿ a¢¢￿nIS and rewL The progrtss made durlng the y8•r and tho P￿rtK)n at ￿ar￿nd am considered satisfactory. Datsils of the xtNitlès are as fo1ry4VS.' FUNERAL FUND Al the start of Ihg Financial Year, the Funeral Fund had a credrt balance of £490. During the year, donations lotalling £5,370 were receiN*d for the Funèral Fund. out of £5,645 was spent on sffjler's funeral, leaving a cr8drt balance of £215. Thts 1$ illustrated in the accounts under the headin98 -Slalemenl of Financral ActNr¢ies' Ipage 10) and "Ststement of Financial p￿lI￿n, Ipage 11), as well as in Note 15. "Analy3i$ of net assets bel￿Ten f￿1$. Ipage 20). FOOD BANK INITIATIVE The Food Bank InIt￿lIve has continued to be provided trM$ year. Currwtty, an average of 11+ famil use the servxe every week. SOCIAL PERSONAL AND EDUCATIONAL DEVELoPmE￿r The open4o0r.or￿[n' sessKJns have had to be curtailed due to certawi indoor projects taking place during that timo. The Fr*Jay Youth Circle for ¢wer 16 Iws has stopped due lo low attendance. Howover, Youth Circle for sisters has started attr&tiThJ on average 11>12 5i5ters. The regular football ISLAMIC CULTURE AND EDUCATION CENTRE BAThERSEA Trustees, Annual Roport(con¥tsml Year ended 31 March 2025 project continues to attract many young people lo atterKI. Before and after the sessions, brief discussions are held to Icok al and lack￿ individuol issues and problems encchjntered by members. This is followed by One•1¢￿ne se88￿$ and helping them to deal wrth the issue at hand. The football Sessions are slruclured training sesS￿S which work 1¢74vards deveh)ping yourvj people's skills in playing football and nurturing them as good youNJ people. During this pioiect. monthly workshops are held, with youThJ pecple exploring issue¥ that ale affecting thwn in their daily lives. We afè providing very var*d Club programs that meet the needs of Young People. The youth workèrs have developed very good felationships with those young peopk who have found it diificum lo adjust in gducation or relate lo their parenlslcareeTS. Our youth work lewn has used ts skills lo gain thg trust of thè young peop￿ in concern and thed hard wrth famikes, 8chcd and the young peopl8 to bring about a beneficial change for all. This was accomplished through intènsive ¢)ne-lL￿TrO sessions wth individuals. IYG managed to prowde athce, guKlance and support to young peopb who were not in mployynent, or education and those who were in the fold of ant￿sOc￿l behaviour, drugs and gang culture by way ol •ngagirwJ thom to lake part ￿ the football prqect and lo attend monthly crime workshops. SPORTS & RECREATIONAL ACTI￿neS 18Famic Youth Group provKled various for yuung pooplè. Tl* On￿rte activiti88 were 88 fc41ows'. Box- frt l K￿kboxing, Judo. Tabfe Tennis, P¢)ol. SiL911a forn of martial art81, Mulli gym. Weight Training, IT and iSSLtrba88d workshops. Off-8rte aetivrties include footb811 training for all age groups. The pragrams arè advertised and delNèred through its Monthly Program of activrties. The operational days and the end4f-th&year attendan¢duptak• fwjures for th8$e activilie$ were 88 folbws.. - Football boyo. Sunday 7-14 yearn old. 30 attending - Judo boys & girts Saturday &9 years old. 14 attending - Boxfrt I k￿boxIng boys. Fr¥Jay >15 years okj. 5 attending - 8oxfrt I kKkboxing girls. Friday &15 year5 okj. 6 attending -open D¢Jor Indoor ActFVbtiti$. Pool, Gym arKI tsbl8 tenn18 for boy8.Saturday attendance vario¥ - martl81 art¥ boys. Saturday undw 145 on avewe S attending. TRIPS TO PLACES OF INTEREST. RESIDE14TIALS AND WORKSHOPS During the Summer HolKlays, Trips werè ¢)rganised for ￿n9 péopkn to undertake. This included Girfs Ice Skating al Strealham Ice Rink. Kew garden bionic exhibilion for (Khls plus Parents) and L86er Tagging for l)oys al Greenwich. Durin9 the Octcl)er ham hcliday. a bo>y Inter Mosque focrtbaN tournament was organised in the LIKal Falcon Park. ISLAMIC FESTIVALS AND OPEN DAYS Special programs We￿ held lo Celebrate Imp￿￿TrI lskmic Festivals including Ramadan, E1d￿l-Frtr and EKI-ulAdha. Open events and discussions h*J for the entbre local communty for both Muslims antj non•Muslim¥ throughout the year on vari¢ws tr4*iC$. ISLAMIC CULTURE AND EDUCATION CENTRE BAThERSEA Trustsos, Annual Report Year ended 31 March 2025 RELIGIOUS TEACHING The Madrasah's curriculum deli￿r$ basic teaching aL￿ul Islam irKluding Qurfan, Hrfz. Tarweed, Hadith, FK4h. AkhWwwakAdaab, Aqaaid arKI I￿arn￿ Histw. Sessions were held for the youth. wthere they were encouraged to di8CUS8. share, question ideas and ather thoughts on any Iwcal ISSU￿ that may have affected their day-t(￿aY lrfe. Weekty attendance fyures for the **ekend madTa5sa were 150 young people. Weekty attendarKe fvJures for the ¥￿daY m•Jrassa wgre 80 ￿Ung peop￿. RISK REVIEW The trustees h8ve conducted Iheir revithv of the maj'or risks lo the chaTty 1$ exposed and systems are in place lo mrtvJal8 those risks. The systems, controls and pr￿adlITeS are periodically rewev•*d to ensure that they m￿t the needs of the tharity. RESERVE POLICY The trustees aim lo maintain frets reserves in Unrestr￿ed funds at a level wh￿h equates lo approximately three months ol unrestricted charitable expenditure, oquivalenl lo £SO,000. The Iruslees consider that this level will provido 6uffKienl funds lo ensure that support ￿$15 and •m•rgency buikling works are covered. Thè balance hdd as unrg5tricted funds at 31 Ma￿h 2025 rd £2.250.011 of which . £255,928 are r¢ggrded as free reserves, after alkThing for funds up in tangibh fixed asMt8. Thg tsusteg8 are in the pioces8 ol drafting a reserye poI￿Y for rnxt year. TRUSTEES, RESPONSIBILITIES STATEMENT The Iruslees are responsible for prtyaring the trustee8' report and the financial statements in acwrdance with appli￿b￿ law and Unrted KiTrJdom knounling Standards (Unrtod Kingdom Generally Accepted Accounting Practice). The18w appIl￿ble to charitie3 in England and Wales requirns the charity Irustegs lo prepare financial slatémenls for each year wh￿h grve a In￿ #nd fair Vie4V of the sL7te of affairn of the chanty and of the incoming resourc88 and ap￿￿1•0￿ of resourc￿, of the chanty for that peric•a. In preparing the8• financial statem•nls, the trustee$ ar• rtyuired to.. select suitablg accountiThJ policies and then appty t￿M consi51enty, observe the meth¢Kl$ and princyles in lh• applicab￿ Charitigs SORP.. make 1￿MentS and I￿ntIng eslin8te$ lh* are rea80nable and pn￿ent., state whether appluble UK Accounting Standard5 have been fC41tr￿d. s￿18ct to any material departures disclosed and eXP￿"ned in the financial statements", prepare the financial stslemenls on the going basis unle88 it i8 inapproprsgte lo ￿SuMe that the charity will continue in business. ISLAMIC CULTURE AND EDUCATION C.EhlTRE BATifRSEA Truslees. Annual Report l(onOnuo0 Year ended 31 March 2025 The tru$lees are responsib￿ for kee￿"ng adequ3te ac for saleguarithng ',hp assets 04 the charity ai)d hènc& for L8kww feas¢)nable steps for Ihe pre¥￿IK￿l * delerth ol fraud 4nd other wregul?I frties. The Insstees. anw81 rw*rt Yras apWo￿ ori ...... Irvstees by.. .kn.i.tsnd &igneO oil of L¥)ard of Achoudry Chalrman.. ITrusteel L*. K1 Akht￿1rEI￿8mal? Trea￿ar￿{ 11-ru6t￿l Cole ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Independent Auditorfs Report to the Members of ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA l¢onlfnu•dJ Year ended 31 March 2025 Opinion We have audited the financ￿ Statements of I$1￿1¢ Cutture and Education Centre Battersga {Ihe 'charilll for the year ended 31 March 2025 wnprise the statement of financial actNilies. ststement ol financial posit￿n. statement of cash IkThvs and notes to the finaneial statements, including ¥rgntftcanl aceounling polic￿. Thè fir￿n¢la1 reporting framework that ha8 been applied in their preparal¢on is applicable law and United lQngdom Accounting Standards, including Financial Reporting Standard 102 The F￿anCIal Re[￿1ng Standard qoplKabl8 in the UK and R&publK of Ireland {United Kingdom Generaly Accew Accounting Prxlice). In our opinion the financial ststements: give a true and fair view of tha Jtato of the chafitls aff8iTS as al 31 March 2025, and of it8 incoming resources and applic8lK¥n of resourtes, irL￿dIng its income and ewnditure, for the year then ended.. have l)een properly prepared in pKcordance with Uniled KingdL¥n Generally Accaplgd Accounting Practice.. and have been prepareil in accordancé wth the requirements of thg Charit￿5 Act 2011. Basls for oplnlon We conducted our audit in accordance with Inlernalfv)nal Standards on Auditing IUKI I1￿ IUKII and pplicable law. Our respon8ibilrties under those sland8rd$ atg further described in the auditor's responsibilit￿ for the audrt of the fina￿181 slalements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant lo our oudrt of the financial 8talement5 in the UK, including the FRC'S Ethical Standard. and we have fvifillod our other 6th1￿1 responsibilit*s in accordance with Ihese requirements. We bel￿¥• that the audrt evidenc6 we have oblaineLI is sufficionl and appropriate lo provKle a basis lor i)ur ¢)pinion. Conclusloni relatlng to golng conc•rn In auditing fin8nuèl slatemenls, we havts concluded that the Irus19gs' use of the going t￿cern basis of accounting in the preparatk)n of the financol statements is appropnale. Based on the work we have perfomed, we ha￿ rK>t idenlif*d any matwial un¢ertainlies relating to events ￿ conditions that, indiwdualty or collèctively, moy cast s￿n￿￿nI doubt on the eharilY$ ability lo continue as a going corwn lor a perithl of months from when the financial ¥18lemenls are authofi$e¢J for issue. Our re$F¥)nsibil￿e$ and the r6sponsbilifiM of the Intste8s wrth respect lo going concem are described in tho relgvanl seclions of thrs rgpcyt. Othor Infommtlon The Ot￿r information comprises the lnfcffi)atm￿ includ•d in the ￿nual rep(xt. other than the financial ststemenls and our aL*Jitor's rewt thereon. The truste￿ are responsib￿ for the other infomialion. Our opinion on the financial sLqtemenls dc¢s not cover the other infom)atH?n and, except to the exlenl othefwise expl1¢￿Y staled in our report, we do not express any f￿rn of assurance conclusion thereon. In wnnection our audit of the financral statements. our respon$rt)rfty is to read the other infom)alion and, in dThng so, conshder ￿ether the other information is materially inconsistent with the rinancial sL*emenls ￿ our kn¢r•V￿dge (￿taIned in the audit or olheThwise appears lo be materially mi8s1aled. If we ￿entIfy such malefral Inconsistenc￿ or apPa￿nI rnalerral mi$stalemenls, we are required to deternii￿ whether the￿ is a material misstslemenl in the financial ststemenls or a material misststement of the other infom81ion. If. based on the work we have performed, we conclude that there is a material misstatement of this crther infomiation. we are required lo report that fact. ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Independent Auditovs Report to the Members of ISLAMIC CULTURE AND EDUCATION CENTRE BAThERSEA {cgoWnwdJ Year ended 31 March 2025 We have nothin9 to report in this reg¥d. Matt•rn on whl¢h wo are requlr•d to w•port by exuplioTh In the light of the knowledge and underslandiThJ of the charity and ils enTr*iTonmonl obtained in the course of the audrt. we hve thntffied material mi5Statements in thè trustees. report. We have nothing lo report in respect of the malters in relation to Vthich the Charitk?8 Act 2011 requires us lo rewt lo you rf. in our cpinion.. the infonnation given in thè tru8lees' repcrfl 18 IrKonsislent in any material respect with the financ￿1 $talemenls.' or adequate *counling have not been kept.. or the financial tststements ar• rbot in agreement with the a¢¢ounling record8 and TetUrn5', or we have not rrfeiNYd all the infomatw)n aThl •xplanation$ we roquirn for our audit. R•spon8lbllltl•8 ol trust• A8 explained more fuNy in the truste￿, responsibilit￿ slalemènl, the trusl•e8 are responslble for the preparelion of the financial statements and lor ￿Ing Satisf￿ that thgy give a truè and fair view. and fof such internal tontiol os the trustees delemiine is r*cèssary to enable the preParat￿n of financial stalem•nl8 that wo free from material misstatement. wtK*h•r due lo fraud or effor. In preparing the financial statements, the trustées are re8pon8ibl8 for assessing the charit1$ abilty to continue os a going concern, disclosing, 8$ applubFe, matters related lo going concern and using the going concern basis of a¢counling unless the Iw$1•￿ erther inleThJ to Iyuidate the eharily or lo cease operat￿n8. or hav• no redistic alternat￿ but to do 80. Audltorfl rn¥ponslbllltlM for th• •ud6t ol th• Ilnanclal stst•m•nts Our objective8 are to (￿taIn re8son8ble assurance about whethèr the financ￿1 8tatemonts as a whole are free frclx malgrial mi8slalemenl, wholher due lo fraud or wror, and to issue an aLKlrtor's report that includes our cpinion. Rea8on8blg assurance h8 a high level ol assurance. but is not a guarantee that an audit ￿ndUCted in accorylance with ISAS IUKI will ofrway3 delect a material misslalement when il exists. Misslalements Can arise ffaud or error and are considèred material rf, individualty or in the aggregate, they ￿Uld reasonably be expected lo infiuence the econom￿ decisi¢)n$ of users taken on the ba818 ol th￿8 financiat slatanenl$. Irregularities, including fraud, are instances of non•compliance ￿th laws and regulations. We design proceduros in line with our resp0nsibilrt￿$. outlined obove. to delect maleriol mi6stalement5 in respect irregularittes, irtluding fraud. The exient to whth our Procedures are capabb& of detecting Irregulairties. including fraud is detaknl bek)w'. We obtained an understanding of the lègal and regulatory frameKirk$ within which the ¢harty operates, focusing on those L8ws and Te9ulations that have a direct effect on the detemiination of material amounts and disclosures in the financial stalemenls. The and rogulations we considered in this context were tr* Ch81itJes Act 2011 with the Charitie5 SORP IFRS 102), UK tax legislation, pensK)ns legislation, Anti Mcfiey Laundeting regulation, General Data Protection Regulation IGDPRI, Anlpfraud, bribery and comjption legislalion, Taxalton legislation, Emptynenl legislation and heaith and safety regulation. We assessed the required compliance wrth these laws and reguklions as part of our audrt prctedures on the related financial stslement tterns. In addition. we considerwj provisions of olhgr la￿ and regulati¢Y￿ that do not have 8 direct effect on the financial $tal8ments but complrance W*ilh whth mwJhl be fundamental to the charity to operate or ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Independent Auditovs Report to the Members of ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA(¢￿ll￿￿I Year ended 31 MaKh 2025 to avoid a material penatty. We evaluated the trustO85' and management's incentives arKI opportunities for fraudulent manipulation of the financial statements (including the risk of overrhle of conlrolsl and determined Ihal Ihe principle risks were related lo manual joumal entr￿5 to maniputate financial perfomance. management bias through judgments arKI assumptions is signfficant 8ccounling eslimale8. in particukgr in relation to the use of restricted furbds. and signrfKanl Ofte￿ or unusual Iransaclions. Audrting Standards limit thè roquired audit procedures lo idenlrfy nonn8. or the override of internal controls. We are not responsible for preventin9 nonwcomplK4nce and wnot be expected to detect r#XKoMplkqn￿ with all la￿ and rogulalion8. A8 part of an audit in accor(lance wilh ISAS IUKI. we exerclse prof•ssior￿l judgmènt 8fKI maintain profession81 scepticism throughout tho audrt. We al80". Idenlrfy and asso￿ the risks of m8tgri•l misstatement of th finarKial statements, whothor due to fraud or error, design and perforn aLKIit prc¢edures responsrve lo Ihose risks. and obtain audit evidence that ￿ suffic￿1 arKI appropriole lo provide a basis for our O￿n￿n. The risk of not detecting a material mis5talemenl ￿UttIng from fraud ￿ higher Ihan for ong resulting from error, as fraud may invofv• Cdlusion, for9ery. Inlentw)nal omi88ions. misrepresenlalions. or the ovgrride of intemal control. Obtoin an understarKling of intem•l ccth refevanl to the audrf( in order to design oudit procedures that are appropriate in the circumstances, but Th)t for thg pufF(Ise ol expressing an opinion on the effecthnesl of the intemal control. Evaluate the appropriateness of accounting polKies used and the reason8blenes5 of a￿untIng estimates and reLgle¢J disdosures made by the trustees. Conchjde on the appropriateness ot the trustees. use crf the going concern basis of accounting and, based on the audit evidence obtained. whether a material uncertainty exists related lo events or conditions that may cast s￿n￿can1 doubl on the tharit￿$ abilty lo eonlinue as a going concem. If ￿nclUde that a material urbcertainty exists, we are required lo draw attention in our auditor's report to re￿ed di8ch)sures in the financial statements or. rf such disclo$urgS are inadequate, lo mc4Jrty Our opin￿n. Our conclusK*ns are based on the audrt emdence obtained ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Independent Auditorfs Report to the Members of ISLAMIC CULTURE AND EDUCATION CENTRE BATTERSEA(contynw Year ended 31 March 2025 up to the date of our auditorfs reFQrt. Htr*e¥er. future events or corKlitK￿S may causa the charty to cease to ¢ontinue as 8 g(#ng concem. Evaluate the overall presentation. $trLKture and content ol the financkql statements. including the disclosures, and whether the financial stst￿ents rnpre5enl the underlwNJ transactions and events in a manner that achieves fair presentstion. We communicate wrth those Charged with 90%￿nce rega￿1Th9, 8mL￿g other mattef8, thè planned scope and liming of the audit and swnrfunl audrt findings. i￿lUding any swdnificanl deficiencies in intemal control that Klenlfy during our audit. of our rèport Thi5 report is made sclely lo the Charitys membèrs, a8 a body, in accordance with section 144 of the Charilies Act 2011 and regulalions made under section 154 of that Ad. Our audit work has been undertaken w that V+P mtqhl stale lo the charrtys members those matters we are required to stale to t￿M in an audrtorfs ieport and for no other purpDge. To the fvllesl extent permrtted by law. wo do not #Ccgpt or assume responsibility to anyone other than the chonty 8nd the Gharivs members as a body, for our audit work. for thi$ report, or for opinMM$ wo ha￿ fomled. Saleemi Associa es Chartered accounlanl¥ & $latLrtory auditor 792 W¢ckham Road Croydon CRO 8 Sal•emi A880ciales is djgible lo act as an audilor in te￿5 of Sect￿ 1212 of the Companies A¢t 2006. ISLAMIC CULTURE AND EDUCATION CENTRE BAThERSEA ststement of Financial Actlvllles Year ended 31 March 2025 2025 UnrestrKted Restricted fuTrJs funds Total funds 2024 Total funds In¢om• and èndowm•nts Donations and legacies Other trading activities Total In¢¢xno 180.530 45,191 5,870 186,400 45.191 231,591 183,993 33,713 225,721 5,870 217,71% Exyndltuve Expenditure on charitable adpiities Total expondltun> 175.997 6,145 182,142 182.142 210,688 175.997 6,145 210.688 N•t Incom• and not mo¥•m•nt In fund• 49.724 1275> 49,449 7,018 Roconclllatlon of fund• Total funds brought forward Total funds ¢arrkd forwanl 2,200,287 490 2.200.777 2,193,759 2.200,777 2.250,011 215 2,260.226 The ststemonl of financd •ctivrti•s includes all gwns arKI losse8 r•copnisgd in the year. All income and experKlitur• derive from conts'nuing acti41t￿. The not•$ oft pagts 13 to 20 fom) part ofth•*• financ￿1 stat•m•nts. -10- ISLAMIC CULTURE AND CDUC.ATIOM CLNTRC ￿ArrERs￿A Statement of Financial Position 31 paarch 2025 02.1 Flx¢d Assots TAngiblè fixed 88se 1.994,Ol3 CUrr￿t ass•ts Cash 8t b*k and ni hand 11.765 Credltora: amoiints fallong iiuè wlthln onè y•#r Net curr&nt assets 12 2Abl 2Sii.'143 2nri,414 Total ass•ts less curr•nt Ilablllties ? 21)0.777 Net a•sets 42D').226 2.200,177 Funds oflh¢ cha￿ty Restricted funds Unre8trited funds 21S 1250,01". 2,230.226 2,20U.?87 2,200,777 Totsl ¢h•rlty fund$ 14 Th finanual $t8lements were apwoved by ihe b(kYd of trustees and aulhortsed ftsr Issue on . 426, and are svJned on t)¥haM Of￿ t#)ard bi. M A Chowjry Chaiman (Twsleel Dr M Akhteruzzam8p. TreasiKer (fruslee) rKles on pages 13 to 20 to￿ partofthèse lènanckl Stat￿n￿ls. ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Statement of Cash Flows Year ended 31 March 2025 2025 2024 Cmh flow5 frnm op•r•tlng actlvitl•s Net Incc¥ne 49,449 7.018 AdjUstn￿nIS ILY.. Deprttiation ol tsngible fixed assets Government grant income Accrued income 1,050 1,236 Changes in.. Trade and tther creditors 142,0011 {33.7471 133,747) Cash generated from opefatK)ns Net cash fromllLwd inl operaling actrviti86 49,999 49.999 Cash flows from Invo¥tlng a¢tSvltle* Purchase of tangible a8set8 Not cash used in invésting xtNiI 13,7701 13.7701 (22,977) 122,9771 C•sh flo￿ from Ilnanclng actlvttl68 Goverrwnent grant income Not cash Ir¢2m financing activitses Net Incr•as•lld•crna•o} In c*#h •nd ca•h equlv•l•nts Cash and cash oqulv*l•nts at b•glnnlng of y••r Cash and cash •qulvalent* *t •nd ol year 46.729 211,765 156,724) 268.489 211,765 Th• notss on pagm 13 to 20 lomi part ol th•8• fln•n¢lal •t•t•meTrts. 12- ISLAMIC CULTURE AND EDUCATION CENTRE BAThERSEA Notss to the Financial Statements Year ended 31 March 2025 General infomiation The charity is a public benefft entty and a registered • in England Ènd Wales and is unincorporated. The address of tts prinwal is 7>75 Fakon Ro*l. BatteTr8a. London. SW11 2PF. Stalement of complian¢• Those financial stslemenls have been prepared n c¢ynplian¢e th FRS 102, 'The Financial Reporting Standard applicab￿ in the UK and the Republic of Ire￿nd., the Statement of Recommended Practu appI￿able lo Charities preparing their accounts in 8￿rdanCe wrth tha Financial Reporting Standard appI￿ab￿ in the UK and RepublK of IrèlarKI IFRS 102) (Charit￿8 SORP {FRS 102)) and the Charit￿5 Act 2011. Accountlng pollcl•s B•#l¥ ol pr•p•ratlon The financial statements have been prepared on the historical cost basis, as modthed by tha revaluat￿n of certain financial assets and liabilrtios and inv8Stmènt propert￿ measured al fair value through income or expw￿lIUrO. The fln*n¢i•l statements are propared in slerfing. wht¢h 18 th fvnctlonal curr•ncy of the enlty. Golng conc•rn Thoro are no material urK•rtainllos •boul the charit1# 4>ilty to continue. Fund accountlng Unrestricted lund$ we a¥a￿able for use at discr•tion of the trustogs lo further any of the charty's Purpo￿8. Deswnated funds Are unrgslrict•d funds earmwkod by the trustee8 for Part￿￿lar futurè proioGt or commitm￿1. Restricted lunds are gubjectsd lo restrict￿n$ on thwr eXP￿drttsre declared by the donor or through the lemis of an appeal, and fall into one of two S￿1#5$88.. reslrthd income furKl$ or end¢)wment funds. -13- ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Notes to the Financial Statsments Year ended 31 March 2025 Accountlng polkl•* Incomlng rnyourc All incoming resour￿$ are included in the statement of finarKi81 xtivilies when entitl￿onI has passed lo the charty.. il is probab￿ that Ihe econorn￿ benefits assctialed with the transaclron will to the chaiity and the amount can be reh'abty measur&J. The folk>wng 8pecrfK policie8 are applied to particukr categories of income.. income frcm dOnat￿nts or grants 18 rgcognised when there ￿ evklence of entitlement to the gfft. receipt is probable and its amount can be measured reliably. legacy incomè 18 rgcognised re¢¢ipt Li Probab￿ aTrJ enlrtloment is eslabli$hgd. income from donatèd goods r& measurad at tho f￿r valuè of the goods un￿8$ this is ImpraclKal lo measure reliably, in T1th￿ the value is derived frthn the cost to the donor or the estimated resale value. Donated fac11rt￿3 and services arts recognised in the accounts when received rf the value can be reh.ably measured. No amounts are included for tho Wntribut￿ ol geroral Volunt￿rn. income frcyn contracts for the suppty of Servi￿ 1$ recognised wth the delivery of the contracted service. This L8 classrr￿d as unrestricted funds unlèss there 1$ a conlraclual Tequiremenl for it to bg spent on a particular wrpose and retUr￿d rf unspent, in which case it may h regard•d •• roslrthd. R•sourc•s •xp•nd•d Expenditure is recognised on an accrua18 basis as a liability is Incurred. Expenditure ir￿l￿deS any VAT which cannot be fulty rxovered. and is cl￿thed under headings of the $tsl•menl of financial actNities lo which rt rdates". 6xpenditure on raisirvJ lurKI8 the ¢￿ts cl all fundraising activiti•s. ovenl8, nonJth activity Subscrlptlons Contribution, fees & 8ubs¢fiption - mosq￿ Contribution. fees & subscript￿n- Youth xtiwty 31,515 21,010 31,515 21.010 180,933 3.060 183.993 Oth•r tr•dlng actlvltl•s Unr•stricted Total Fund• Unrestricted Total Funds Funds 202S Funds 2024 Calendar, books & food sal•8- Youth a¢lMIy Ca￿ndar, books & food - Mosque activity Lettir*J arKI Iwisirvj 1.763 1,763 4.114 39,314 45.191 4,114 39.314 1.315 31.834 1,315 31,834 45.191 33,713 33,713 Exp•ndltur• on ¢h4rttabl• actfvitl•• by fund type Unmtricted Restrtwj Total Fund• Funds Funds 2026 Mosque actrvilies Youth group actiwt￿8 Support costs 97,807 67.608 10,582 S.645 103,452 68,108 10,682 175,997 6,145 182,142 Unrestricted Funds Restricted Total Funds Funds 2024 Mosque xtivit Youth group aclTh61ies Support C05ts 101,760 91,956 8.134 7,338 1.500 109,098 93,456 8.134 201,850 8,838 210,688 -17- ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Notes to the Financial Ststsments Year ended 31 March 2025 Expendllure on ¢harrt•ble •thllies by actlvlty type undertaken direcuy SupFQrt Total lund8 eosts 2025 Total fund 2024 Mosque actNities yO￿h group activities 103,452 68.108 6,496 4,086 109,948 72,194 182.142 113,881 96.807 171.560 10.582 210.688 Plot In¢om• Net incune is 81aled after Charg1￿(Cred￿.[¥)I'. 2025 2024 Dwreciatlon of tangible fwj a58ets 1.060 1.236 Staff costs The total Staff co818 and empk)ye¢ b8nefft8 ft>r the reporting period arg 8n8ty5ed a8 follows.. 2025 2024 Wages and salar*s Social I￿￿￿11Y costs 113.916 1.896 115,385 3,966 119,351 116,811 The average head count ol •mpbyees during the year was 4012024.. 301. No employ0• received eMPk>￿ ben•fts of mcye than £60,000 durir8 the ￿rI2024.. Nill. 10. Trustee r•mun•ratlon and exp•n¥ None of the Twslees were remunernbj or rocerrfed any •xpen8es dunng the y•4r. ISLAMIC CULTURE AND EDUCATION CENTRE BArrERSEA Notes to the Flnanclal Statements Year ended 31 March 2026 11. Tanglble fix•d as¥•ts Land and Fixtures and buiklings ffttiros Equipment Totsl Cost Al 1 April 2024 Addition8 1.984,363 3.770 55,137 30.128 2,069,826 3.770 30.126 2,073.396 At 31 Ma￿h 2026 1.988,133 55.137 D•pr•clallon Al 1 April 2024 Charge for the year At 31 Match 2025 50.315 723 27,948 327 78.263 1.050 51,038 28.275 79,313 Carylng *mount At 31 Mar¢h 2025 1.988,133 4.099 1.851 1,994,083 1.991,383 At 31 M8r¢h 2024 1,984,363 4,822 2,178 12. Cr•dltorn: amount• falllng dug wlthln on• y••r 2026 2024 Accruafs and dèferred income Qar&e-ha$sanah 351 2.000 352 1,999 2,351 2.351 13. Gov•rnment gr•nts The aM￿nIS recognised in the financtal stat8m•nts lor gov￿nmeTht grar)ts ore as follows.. 2025 2024 Recognised in inccYn• donations and loga￿$.. Government grants inc4ryne 14. Analys18 of chJrlt•ble fund• Unrnstrlct•d funds At 31 M*rch 20 25 At 1 Awil 2024 Income Expenditure General fvnds 2,200.287 225.721 1175.997} 2.250.011 At 31 March 20 24 At 1 Apn'l 2023 Income ExperKliturg General funds 2.187.491 214.646 1201.8501 2.200,287 -19- ISLAMIC CULTURE AND EDUCATION CENTRE BAThERSEA Notes to the Financlal Statements (t Year ended 31 March 2025 14. Anatysls of charft•ble funds Restrlded funds At 31 March 20 At 1 April 2024 Incomo Expenditure ReStr￿ted Fund 5,870 {6.1451 216 Al 31 March 20 24 1 April 2023 Income Expenditu ReStr￿ted Furvj 6.268 3,CEO 18,8381 490 15. Anatyili of n•t •*s•ts b•tweon funds Unrestr￿ted Funds Restl￿tod Tot•1 Funds Funds 2025 Tangibl6 f￿ed a$$d8 Current assets Creditors less than 1 yew N•t asset• 1.994,083 258,279 {2,352) 2,250.011 1.994,083 268,494 {2,3521 2,250,226 215 215 UnreSt￿ted Funds Rèslitted Tolol Funds Fund• 2024 Tangible fixgd assets Current as8ets Credrtors le$$ than 1 year Net assets 1,991,363 211,275 {2.352) 2,200,287 1,991,363 211.765 12,3521 490 2,200,777 16. Anaty•l• of ¢hangM In nat d•bt At At 1 Apf 2024 Cash 110￿ 31 Mar 2025 Ca$h ot bwk and in hand 211,765 46.729 258.494