arity registrdtion number.. 289834 HENDON MOSQUE & ISLAMIC CENTRE TRUSTEES. REPORT AND FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HENDON MOSQUE & ISLAMIC CENTRE Contents P•9• Reference Jnd Admlnlstrntive Details Trustees. Report Inderendent Auditor's Rep)rt Statement of FInal•l Actiwbes Comparatlve Statement of Flnancial Activfties Statement of Flnancial Posltion statement ol Cash Hows Notes to thè Staternent of Cash Flows Notès to the Flnanclal Statements 10-13 The folhjwlng p9 do not form part of the stst Unts.. Detailed Statement of FlnarKial Aalvltits 14-15
HENDON MOSQUE & ISLAMIC CENTRE Trustees. Report For The Year Ended 31 March 2025 The trustees present their rert and the finaJaI staternent5 fDr the year ended 31 March 2025. ObJ•etlvM •wl A¢tivitles Alm• and ObJ¢¢tlv• Hendon M05que & Islamic Centre Is a registered chaty no. 2B9834 governed by its trust deed d•ted 29th January 1964 tynd arnended on 21st Octobtr 2001. The main aims and objectlons of the charity are.. arrange prayer gatherings; pmvlde faciif(s for the teachlng of Holy Quran and reli9lous educotKJn for Musllrn chlldren and adults., arrange lecrures. meetyrtgs and serninars to the tuttheran¢e of rtl19U5 and Islarnic educatiors. co-operate and CO)rdinate ¥Yith Lher Islamic organity"on$ Y4ho have sMir aims and objethons.. provi¢e funeral servlces for the Muslim community- Stru¢turfy G•vevn•bK• •nd M•nb9em¥rt Chono¢• In Tru•t••J durlng the yea Durin9 the year up to the date of this $rt. the follow6r charw were made to the Board of Trustees. Mr. MANSOOR FAKI (Appnted on 19110120251 Mr. AThAULLAH ROGHEY Mr. AKBAR CHOUGLAY Mr. SAYED JAMEEL KADIRI Mr. MLISHTAQ HA55AN DHAKAM <Alnte<l on 19110120251 (Apinted on 19110120251 (Appointed on 19110120251 (Reslgned on 19110120251 stst•m•nt of Tnt•u' R•wslblHt The trnstees are responsible for preparing the Trustees, Report and the finafKlal statements in a¢cordan¢e wlth appllcabse low and United Kingdom Accounting Standard5 {United Klngdom Generally Accepted Ac¢ountin9 Prnctl¢e). The law appllcable to chamtles In England aTrJ Waks wulre9 the trustees to prepare flnanclal s¢atements for each flnanclal y8ar whlch glve a true and fair vlew of the srate of affairs of the chartty and of the Incomlng resourTrs and appllcatlon of rnsources of the chamty for that peric•J. In pparIng the flnandal ststements the trusttts are requlred to.. select suit¥ble accountlng polkles and then appty them consisteniiyi • obsèrve the methods and prilpleS In the Chadiy SORP. • make lu4grnents and accounting e5tlrnates that are reason3t¢ and prudent,. • stste whether appllcable accountlng standard5 have been followed: SUbJt to •Dy d•partur•s dlsdosed and •xplaln•d In the flnanclal statements., and prepare the fSnanclal $tatsments M the gdn9 c¢nc•m unless It Is InJpproprtrJte to prewme that th• chartty wlll e¢ntlnue In buslness, The trustees are responslble lor kwng adequpte acc0n9 records whKh dt5dose wlth Teasonable accuracy at anytime the flnanclal p051tlon cf the charity and to enable them to ensure that the accounts cornply wlth the Charltles Act 2011, the Charlty (Accounts and Reportsl RegUlaon5 2008 and the provisions of the t$t deed. They are 0150 responsible for safeguardlng the assets of the chartty and hence for 13klThJ reasonab steps for the prewentk)n and detertlon of frnud and other Irregularlles. 7he trustees are responsible for the maintenance and irtegrity of the eorpornte and financial information Included on the ¢h)rity'$ website. Leolslatlon In the Unrf(ed Klnodom governing the preparatlon and d155emination of flnanclal statements may differ from begi51atlon In other lurfsdlctbns. The trustees, report wa$ approved Dy the board of trustee$ 4nd slgned on Its behall by: Mr A Rehman Trustee 3111212025 Paoe 2
Independent Auditor's Report to the Members of HENDON MOSQUE & ISLAMIC CENTRE Oplnlon We have audited the flnanclal sratements of HENDON MOSQUE & ISLAMJC cRE (the "charlty") for the year ended 31 March 2025 which cornprlse the Slatement £ FinaTrcial AthviDes (Incluoing Income and Exn1¢y Account), Staternent of Finan¢ial Position, Statement of Cash Nows and the related notes. induding a summary of significant accounting policies. The nanclal reportlng framework that has been in their preparan Is awltable law and United Kingdom Accountlng Stsndards Iunlted Kingdom Generally Accepted Accounting Practsce), Indudlng FAS 102 Tr Finandal Reportlng Standard applicable In the UK ané Republic of Ireland". In our oplnion the flnandal StaMents.. give a true and fair view of the stste of the charlvs affalrs as at 31 March 2025 and of Its Ir)mIng rourteS and applicatlon of resources, for the year then ended.. have been properly Prepa In accordance with United Kingdom Generally Accepted Accountyng Prartice,. and have been prepared accordance with the requirements of the Chantses Act 2011. for Oplnlon We conducted our audlt In accordance wlth lrntemayonol Standards on Au+Jltyng IUKI IISAS IUKII and appllcable law. Our responsSbillties unéer tse stsndèrds are turther described In the Auditor's $pSIbIlies for the audlt of the flnanclal statements section of our report. We are Independent of the charity In accordantr wlth the ethical requlrements that are relevant to QLtr aut1it of the finanaal statements In the UK, including the FRC'S Ethical Standard, ond we have fulfilled our other ethical responsibilities in accordan 1th Ubese reqUiremts. We believe that the a¥Jlt evidence we have obtaiwd Is sufficSent and appropdate to provlde a basis for wr oplnKJn. Condu•loM R•l•llng to f••lng Coth¢•m In audltlng the flnanclal 5tstements, we have concluded that tho truste85' of the gclng concern basls of accounting In the preparntlon of the flnancial statements Is appropate. 68sed ofi the work w¢ h•ve performeo, we have not Identffied any m•terlpl uncertalniles reloung to events or condltyons that, individually or collertively, may c4st $ignffjcont doubt on the chanty's abllity to c1)nAut as a golng concern for J perlod of at least 12 Th?nths from when the financial statements are authorlsed lor Issue. Our respoiisibllltles and the responslbllltles of the trustees wrth resW to golng concem art destrlt>ed In the relevant sectbns of thls reporL oth•r Inforni•tlon The other Inforrnatlon comprlses the informaOn Included In the annual POrt, other Ihan the flnanclal statements an¢ our audltor's report theréon. The trustees arp ponts1e for the other Infomiatlon conthined wlthin the annual report. Our oplnion on the financlal ststernents doe$ not cover the other information and we do not express any form of assurance conduslon thereon. In connettSon wlth our audit of the financlal statements, our respon$ibiiity 1$ to Teatl the other Informatlon and. In dolng so, eonsiéer whether the other Informatlon Is materlally inconslstent with the financial stètements or our knowledge obtained in the audlt or otherwise appears to be matedally mSsstatgJ. Il we l¢entify such matertal Inc¢nsistencles or appane rnatsrial misstatements. we a reQuid to deterrnlne whether thls glves se to a materfèl m155tsternent In the flnandal statements thernselves. If. based ¢)n the w¢Nk we have performed. we COtsde that there 1$ a material mlsstatement ot thls Other informaticffl, we are Yequired to report that fact. We have nothing to report In thls regard. Matt•r# on Whl¢h W• Ar• R•qulr•d to R•port by Exc•pllon We have nothing to report in r5pert of the flowIng matters In rewon to whkh the Charftles (Accounts Bnd Reports) Regulatlons 2008 requlre us to reprrt to you if, In our opSnlon'. the Informètlon given In the Trustees. Report Is IrOn5+steTrt In any mater1 resrect wth finandol statements., or sumclent accoUnn9 red$ have not been kept., or the flnandal statements are not In agreement with the accounting reco*l$ or retums,. or w• have not recelved all the information arKI eXplanattOr we requlre for our autlit. Page 3
Independent Audltor's Report (Continued) to the Members of HENDON MOSQUE & ISLAMIC CENTRE Rrninglbllltl•B of Trn#tse• s explalned more fvlly In the Trustees. Responsibilities Statement set out on page 2, the trustees are sponsible for the preparatlon of the finoncial statements and for being satisfied V)at they give a true and falr vlevl. and for such Internal control as the trustees deterrnine 15 1cesSary to enable the pation of financial staternenls that a free from materlal misstatÈment, whether due to fraud or error. In preparlng the Nnancial staternents, the tnjstees are ponsIble a55e5sTrJ the thartty's Jblllty to continue a$ a going concern. dlsclo4ng, as applicable, matters rdatsd to going Cofjcern and u5iThJ the going concern basis of a¢¢ounting unles5 the trustees elther Innd to IUl¢Jate the charity or to cease opernbons, or have no realistic altematlve but to dts so. Audltor'B R•apon•lbllltl•• for th• Audlt of the AMnd•l Ststemnts We have been appoSnted as audltor under settbon 144 of the Chanties Act 2011 and report In atcordonce wlth the Art Jnd relevant regulatlons rnade or havlng effect thr•uThJer. Our objece5 are to obtsSn reasonable assurarKe èbjt whether the hnandal statements as a whole are free from materlal mi$5tsternent, whether due to frnud or Èrror. and to Issue an aLwJltor's report that include$ our opinion. Reasonable assurance Is a high level of assurnnce, but Is not a guarantee that an audlt conducted in accordance wlth ISAS IUKI wlll alvlays detect rnaterial mlsstatement when It exists. Misststements can arise from fraud or error and are considered material if, Indlvidually or In the aggregate. they could reasonably be excted io Influe¢ the #QlbQmlC e£lon$ ol users taken on the basls of these flnancial statements. The extent to whlch our prc(edures are capable of ¢JeteLUng Irregularrtles. Induding fraud Is detsiled bek+w.' Irregylarritles, Induding Frnud, are instarKes of nonrfompliance viith lav45 aryl re9ulatlons. We des19n procedures In Ilne wlth our re5pon$ibilltles, outlined above, to detect maten.jl rn1sStatements in spect of Irreoularltles. incluéing frèud. A further de5c0t40n ol our rEsponsIlItIeS for the audlt of the finanoal statements Is lttated on th& Flftanthl Reportlng Council's website ar vwv4.frt.oty.uVoudStorSresn$1klIIes. Th1$ desCP.0n fom)s part of our Report of the Independent Auditors. A furthér dè5CrtptSon ol our responSilI1e$ for the audrt of the flnano•l statsments Is located on the Fln•nct•l Reportlnq Coundl's wébsite www.trc.org.uvauditorsponSibil1lles. This dt5Crtptlon forms part of our audltor's repo Oth•r m•tto The financial statements of the tTUSt for the year ended 31 March 2024 •udlted by another audltor. who expressed an unmodlfied oplnSon on t)se finan¢lal statemnts in theSr rekhjrt dated 08 Decemlxr 2024. U•• Of Our R•port Th1$ report Is made solely to the charfty's trustees, as a bodyi in accordaDtt wlth Part 4 of the Charlties (Attounts and Reports) Ile9ulatlons 2(K)8. Our audlt work has been undertaken $0 that we might state to the charity's trustees those matters that we are requlred to state to them In an audIt0$ rewjrt and for no other purpose. To the fullest extent pemltted Oy lay4, we do not accept or assurne responslbillty to any*y)e other than th• tharity and the chonty's tmstees as a bodyi for our auéit work, for this rep)rt or fc¢ the OnionS Yife have fomled. Advlsory Llrnlt 3111212025 Advlsory Umlted 85 Great Portland Street Flrsl Floor London England WIW 7LT Page 4
HENDON MOSQUE & ISLAMIC CENTRE Statement of Flnanclal Actlvities For The Year Ended 31 March 2025 2025 2024 Totsl fund6 funds Ilotej INCOME AND ENDOWMENTS FROIII: Donations ané legade5 Charitable artivities.. IcornIng resources fiyjm chgrltatAe actlvitles Investments Other 378.034 82,183 460,217 859,715 068,689 189,468 668,689 189,468 328,035 183,034 7,699 1,236,191 82,183 1,318.374 1.378.483 EXPENDrruRE ONZ Ralslng funds Charltsbie artlvltles: (740,0861 172,C#)41 1812,0901 1833,624) NET INCOME 496.105 10,179 506,284 544,859 Thbnsfers bets¥een lun¢s 14 1,494 11,4941 7,322 NET MOVEMENT IN FUNDS RECONCILIATION OF FUN. TDtsI fund5 brought forward 497.599 8,685 S06,284 552,181 5.053.841 13,580 5,067,421 4,515,240 TOTAL FUNDS CARRIED FORWAIID 14 5,SSI.440 22.265 S,573,705 5.067.421 The notes on pages 9 to 13 form part of thesè llnandal st*ements. Page 5
HENDON MOSQUE & ISLAMIC CEP4TRE Comparative Statement of Financial Activities For The Year Ended 31 March 2025 2014 Untrestrfct Rtrtrl¢t•d d# fvnds Total funds INCOME AND ENDOWNENTS FROM: Dcnabons and legacies Charltable activltles.. Incomlng resources Trom charttable actyvities Investments other 859.715 859,?15 220,897 IB3,034 7,699 107,138 328,03S 163,034 7.699 1.271.345 107,138 1,376,483 EXPENDITURE ON: Ralslng funds Charltable activib'e5'. {?20.0251 (113,599) 1833,6241 NET INCOME SSl.320 16,461) 544,859 Transfers between fijnds 14 7,322 7,322 NET MOVEMENT IN FUNDS RECONCIUATION OP FUNDSI Total funds brought forward 5SI.320 861 552,181 4.502.521 12,719 4,515,240 TOTAL FUNDS CARIUED FORWARD 14 5,053,841 13.580 5,067.421 The not•s On pages 9 to 13 form part of these flnand statements. Page 6
HENDON MOSQUE & ISLAMIC CENTRE statement of Flnanclal Posltlon As At 31 March 2025 2025 2024 Totsl IndS d$ fund• PIXED ASSETS Tan9lble Assets 4.371.957 4,371.957 3,498,009 4.371.957 4,371,957 3,498.009 CURRENT AsseTS Debtors Cash at baThk and In hand li 70.000 1.124,052 70,000 112,804 22,265 1,146.317 1,483,598 1,194,052 22.265 1,216,317 1,596,402 Cr•dltor•i Amoun1• Palllng WSthln On• Ywr 12 (14.5691 {14,S691 126,9901 NET CURRENT ASSETS (UABIUTIES) 1.179,483 22.265 1,201,748 1,569.412 TOTAL ASSETS LESS CURRENT UABILMES 5,551,440 22,265 5,573,705 5,067,421 NET ASSETS S.SS1.440 22,265 5,573,705 5.067.421 PUNDS OF Tmt CHARITY Restrlcted Funds un$ttted Funds 22,265 13,580 5,551.440 5,OS3,841 TOTAL PUNDS 14 5.573,705 5,067,421 On beh•lf of the board Mr S Rehman Mr A Mehdl Trustee 3111212025 The notes OTr page$ 9 to 13 form part of these findal sMents. Page 7
HENDON MOSQUE & ISLAMIC CENTRE statement of Cash Flows For The Year Ended 31 Marth 2025 2025 2024 C•$h flow$ from op•ratlng a¢tl¥lll•• Net cash generated frotn operations 352,999 281,810 Net cash generated from opetrBtiThJ actyvifies 352,999 251,810 C•h Ilow• from Sn¥eJtlTh9 •Ll¥ftl•s Purchose of tanglble assets Proceed$ from dl$posal of tangible assets Rents received from Investrnent propertles {879.748} 7,699 183,034 189,468 Net ca$h lus•a InVg•n•rated frorn invostlng activitles {690,280) 190,733 IDecreasei/increase In tash and cash eouivjlents Cash and cash equlvalents at beglnnSng of yea 1337.2811 1,483,598 472,543 Cash and cash equlvalents at end ol year 1,146.317 472,543 Page 8
HENDON MOSQLIE & ISLAMIC CENTRE Notes to the Statement of Cash Flows For The Year Ended 31 March 2025 l. Reconclllath>n of Income to ¢•*h g•n•r•t•d from operatlon• 2025 2024 Net Income Adjustments for.. Income from Invèstrnents Deprt¢iation of tsngible assets Loss on disposal of tanglble assets fvlovements In worklng capital.. Decreaselllncreasel In trade and other debto IDecreasel/lncreasè In trade and orher creditors 506.284 544,859 1189,4681 1183,034) 5,799 42,804 {12.4211 1112.8041 26,990 N¢t cash 98nerét4d from operntyons 352,999 281,810 2. C••h c••h •qul¥•l•nts Cash and cash equivalents. as stjtsd In the Stthment of Cash Flows. relates to the followlfto ttem5 in the Balonce Sheet.. 2025 2024 CJ$h )t bank and In hand 1.146.317 1,483,598 3. Ath•ly•l# •f ¢h•w•• In n•t fundi A• •t l Aprll C••h flowB 2024 A¥•t31 M•rth 2025 Cbsh at bank and In hand 1,483,598 1337,2811 1.146.317 Page 9
HENDON MOSQUE & ISLAMIC CENTRE Notes to the Financial Statements For The Year Ended 31 March 2025 l. G•nwal Infomiatlon HENDON MOSQUE & ISLAMIC CENTRE is an uninc(pornted charity register&l with the Charity Cornmissn. registered charlty number 289834. The princtpal address is Brent W knad, Wesl Hendon, London, United Kingdorn. NW9 7EL. 2. A¢¢ountlng Pollclea 2.1. 8115 of Preparatlofi of Fln)ndg1 •tem•nts The financial Staments have been prepared in accordan with thè Charitle5 SORP IFRS 1021 'Accountlng and Reportino by Chadttes.. sratetnent of Recommended Prartlce appli(able to charitie5 preparing thelr accounts In occordance wifh the Flnancial Reporting Standard applicable in the UK ond Republic of Ireland IFRS 1021 (effectlve I january 20191. Flnanclal Reporting Standord 102 Tr Flnancl•l Reportlng Standard applicable In the UK and R•publlc of Ireljnd and the ChaNtles Att 2011. The charlty Is a PUNIC Benefit Entity as denwJ by FRS 102. 2.2. In¢omlng R••ourr I Income Is recognlsed In the Standard of Financial Attlvlties ore the chaty hès entithment to the fvnds, it Is probable that the Income wlll be recelved and the amount tan be meosured relklbty. 2.3. R•Bourc•s txp•nd•d LbIlle$ are cOgnised as exptrndliure a5 soon as there Is a he1 or Constru obll9aUon commitung the chadty to that expenditure, It 1$ probable that a transfer d ecoTh)mk benefits will be requlred In 5ettbement and the amount of the obllgatlon can be measured reliably. Expendf(ure Is accounted for on an accruals basls and ha5 been cla551fled under headlngs rhat a99gate all costs rehted to the category. Where costs c)nr[ be a1CY attrttiuted to partlcular headSngs they have been all¢xated to activitres on a basis consistent with the u$e of the resources.Expendlture Includ• VAT where appllcable as the company cannot reclalm It. 2.4, T•nglbl¢ Flx•d AM•ts •nd D•wed•tlon Flxed assets an¥ stste¢ ot ¢t less accumulated depreclotkn. The freehokl propertks a vali*d at hlstorlc cost and not deprecwted, as these are conskltted to have a useful lffe greater than SO years and so any de¢YeclatloD eharyed Is Immaterlal. Freehold Leasehold Plant & Machlnery Mot¢x Vehlcles Flxlures & FSttSngs Computer Eoulpment WA 10% straight Ilne bosls IO% ¥Jaight Ilne basls 2.5. P•n•l•n• The charlty operates a denned pen51on contdbJtloTr scherne. Conthbuttr)ns a ¢har9ed to the Statemert of Flnanclal Actlvities as they payab In accordan wlth the rules ol the scheme. 3. IK•me from Don•iiDn• 4nd L•gacl•• 2025 Vnr••trfctad R••trlct•d Tot•1 fund• fund• other 378,034 82,183 460.217 2024 Totsl funds nds funds Other 859,715 859.715 4. Inwtrent In¢ome Page 10
HENDON MOSQUE & ISLAMIC CENTRE 14otes to the Financial Statements (continued) For The Year Ended 31 March 2025 2025 2024 iknr•strlrt•d Unrestrlcted fund¥ fund Rents recelved from investment properties 189,468 183,034 These amounts represent nts1 income recognised dudThJ the year. S. Oth•r Intom 2025 2024 Unrestri¢t¢d Unrestri¢t•d fund¥ Galn on disposal of tsnglble fixed Jssets hdd for Char.$ own us• 7,699 6. Anly•lo of Expffidltur• 2025 A¢lvltl und•rt•k•n dlr•ctty Support {see note 71 Totsl Ralslng funds 803,460 8,630 812,090 2014 AcQlYltl•* und•rt•k•n dlrectty Support (see note 71 Totsl Islnp lund$ 828,644 4,980 633.624 7. Support Co•ts 2025 fund• Govemance costs B,630 2024 R•l•lno fund• Governartt cost5 4,980 8. Audlt•r'8 R•mun•r•tlon Remuneration recelved by the charitys audtiors and their aSSQLIts duriNJ the pericrtl wa5 Nil {2024.. Nil) Page 11
HENDON MOSQUE & ISLAMIC CENTRE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 y. st•ft Cost• Staff costs were as follows: 2025 2024 Wages and salaries other pensim costs 251,172 1,778 250,761 1.488 252,950 252,249 ND employees fVe employee beneflts lexcludlng empbyer pa)11 Costs} for the repon9 p¢nod of more than £60,000. 10. A¥or•g• Numb¢t •t Employ••¥ Average number of ernpioyees dunng the year was.. 16 12024.. 16) 11. D•btor• 2025 2024 Du• bft•r mov• tlwi •n• ymr Other debtors 70,000 IL2.804 12. Cr•dltor•i &lm•unts V•llln• Wlthln On• Ywr 2025 2024 Accruats and deftrred Income 14,569 26.990 13. P•n•lM CommStm•nts rhe chartty operares a defined contrtbution penslon sth•me. The Jssets of the sdwe are held separately fmm those of ihè charlty In an Independently adminlstered fund. Durlng the year t tharye to the ststemert of flnanclel artlvities in resrod ol defined contribudon schemes was £1,778 12024.. £1,488). At the staternenr of flnanclal poSIon date contrftyJth)ns of ENIL were due ro rhe fvnd and are Included In credltors. 14. Mov•m•nt In Fund• A• •t i Aprfi 2024 A$t31 Marth 2025 Incom Exp•ndlture Tran#l•v• Unr•Btrlrt•d fwd• General: Genernl unresirlcted fvjnd R••trfct•d fund# Zakat & 5adqa fund S.OS3,841 1.236,191 1740,086) IA94 5,551.440 13,580 82.183 (72.CK)4) 11.4941 22.265 Totsi fund• 5,067,421 1,318,374 1812,090) 5.573,705 As at l Aprll 2023 As•t31 Income Expendltu• Trnnth Marth 2024 Unrnatrlrted funds General.. General unrestrirted fvnd R¢strl¢td fvnds 4,502.521 1.271,345 1720,0251 5,053,841 ..CONTINUED Page 12
HENDON MOSQUE & ISLAMIC CENTRE Notes to the Financial Ststements (continued) For The Year Ended 31 Marth 2025 Zakat & Sadqo fund 12.719 107,136 {113,599} 7,322 13.580 Tot•1 luth¢l 4,515,240 1.378.483 {833,6241 7,322 5.067.421 15. Tr•nMctlon• wlth Trts•t• No emF4oyee tecelved r•muAeration of rnort th)n £60,000. No tnjstaé expense5 have been Incurred. 16. R•lMtsd P•rty Dlsdo•ur•• Thére hove been no rel8te¢ party trnnsactlons in the reFlIng perknd ttrot WU1 disdosurv, except for those dlsc105ed In the Transactions wlth Tntstees nre. Ptye 13