Company rnglstration number 1857716 (England and Wales}
Chartty r•glstratlon number 290494 (England and Wales)
CENTRAL MOSQUE OF BRENT CHARITY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

CENTRAL MOSQUE OF BRENT CHARITY
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$t••s
Dr Raja Amjid Ria2 Ichaimianl
Mr Zaffar Iqbal (Secretary)
Mr Dil Mohammad
Mr Mohammad Nazw
Mr Abdul Rauf
Mr Tariq Mahmood Oar
Mr Na￿ar Iqbal Khan
Mf NazirAhmad Nazir
Mr S Zaman
(Appointed 25 Decernber
20241
(Appointed 25 December
20241
MrA Hussain
Secretary
Mr Zaffar Iqbal ISe¢relaryl
Country ol Incorporatlon
United Kingdom
(England and IhÈle$)
1857716
CharSty r•gl•trntSon
England and Wal8s
290494
Prln¢lp*l addrn••
Marffry Walk
Station Parade
Ilesd8n Green
London
Unitèd Kingdom
NIK2 4PU
R•gl$tsr•d offl¢•
ststion Parade
Lennon Road
Ilesden Green
London
NW2 4PU
Audltor
Reddy Siddiqui LLP
18>189 Thg Vale
Acton
London
Unrted Kingdom
W3 7RW

CENTRAL MOSQUE OF BRENT CHARITY
CONTENTS
Pag?
Tw$lee$ report
Slalemenl ol Trustèe$ resrrt)n$lbilil
Ind•p•ndenl audilorfs report
Slalemenl of financial adNittes
8alance sheet
Notes to the finan¢i•l slatemonls
9-17

CENTRAL MOSQUE OF BRENT CHARITY
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual and finan¢ial statements for Ihe year ended 31 March 2025.
The finanual statements have been prepafed in accordance vrilh the accounb.ng pOl￿@S set OLrt in note I to t
financial statements and comply wth Ihe charty's governing document. the Companies Aot 2006. FRS 102 "The
Finan¢lal Reporting Standard applicable in the UK and Republ￿ of IfeLind" and the Charities SORP "Accounting
and Reporting by Charities. Statèmènt ol Recommended Practice appluble lo charities prepanng their accounts in
accordanrE with Ihe Finanryal Reporting Standard applKable in the UK and Republ￿ of Ireland IFRS 1021"
Obj•ctiv•s and activiti•s
The principal aclivily ol the charity duiing Ihe yw ¢ontinu•d lo be ihai of an eslablished mosque and religious
school.
PublA¢ benefjl
The Truslees have paid due regard lo guidance issued by the Charty Commi￿lOn in decidin9 what acitviit8s th&
¢harity should und8rtake.
A¢tivili&$
The rosulls for lh• year are shown in slatemenl of fina￿al acliwties indudirKJ in￿m@ and expondilure a¢¢ounl.

CENTRAL MOSQUE OF BRENT CHARITY
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Achkv•monts and p•rfornianc•
The year 2024r25 was on¢0 again a very succes51Lrf year and wè fulfilled many of our aims for the Central K4osque
of 8renl Charity.
The year included b8￿MIng winnéts at the London Faith aTrJ Behef Awards (Dangoor Awards) for the lourth year
out of the last five years.
Th8 Central Mosque ol Brent Charty has continuèd wrth its communrty projects expanding them further. We now
h8ve completed years running a weekly community cafè where over 150 individua15 are given a frea hot mèal at
three ￿urse hot meal as well as continue to expand our surplus lood market which currently run5 thrice woÈkly on a
Monday Wednesday and Friday supporting over 2C() households weekty. We have further expanded our community
gym and have 81s0 introduced Boxing dasses for the community again free of charge.
The Cenlral Mosque of BTenl has been committed to prowding excellent seNces lo the ¢ommunrty for many years
but also shown great leadership during then pandemic and now continuing lo look after al the local community
through the current cost ol living and energy ￿$1$. It has engaged in multiple c4Jmmunty basod propcts induding
the largest Covif&19 vaccAnalion Progranwne w) the UK (delivering over 14 ￿XI doses).
The Heallh and M¥di¢al Education CenlTe localed next to the mosque has continued lo have Tegular Health ¢h&¢ks
including blood glu¢ose, Blotsj pressure. pulse, oxygen satura￿.0n. BMI as well as weighl. Furthermore we
alongside CPL are Continuing wlh the National Covid-19 Booster carnpa￿n 2025 Ispringl. This is alongside re9ular
CPR training, a series ol lectures and sèminars and workshops in¢re¥sing Can¢ef awareness through a granl Irom
NWL NHS amon9St the l¢)cal ¢ommunrty th& rat&$ ol which are increasing more that Ihg national average as well as
a Measl8s awareness campaign.
The Canlral Mosque ol Brent is located in the south of ihe London Borough o18iènl which 1$ amongst the lowesl
10th percéntile in MeaSura￿e indicators such 8$ educalional attainmenl. poverty. de8lh$ from Cowd-19 and
employmtnl. It is the second mosl cuhural diverse Borough within the country with over 100 differènt languagos
being spoken and re¢enlly been a magnet lor migrants. a$￿uM Seekers and immigfanls. We wanled lo engage the
whole community and bein9 one of the mosl active mosque5 m the country shmng greal leadership and providing
services heatth relate<l. social and communty based SeThi¢￿. They ha￿ $￿wn innovative ways Its enhance
community engagement and inlegration.
We have further started Tegular cc¥npuler 8nd IT edLtcational dasses for adults is •sswatlon with FESC. Finaly we
have ¢ontinu•d to prowde free ladies gym and sewin9 dasses.
The lollowlng year will see us k)ok lo slart work on ouf EdLUtKJn laality and Lknary as well as the Roof lop garden
for which w& have obtained planning permission. Further during Ramadan 2026 we aim lo erect a n&w o¢¢es$
passenger lift allowin9 access to all floors for the disabled. elderfy and infirm.
Flnanclal review
Please refer to slalemenl of financial acliwes.
Rese￿0$ polKy
It is Ihe policy ol the ¢barily that unrestricted funds whth have rwt been dèsignaled lor a specific use should b¥
maintained al a level equivalent to bètween Ihree and month'5 expendrture. The Trustees consider Ihal reserves
at this level will ensure that. in the event ol a signfficant drop in fvnding. they will be abk to continue Ihe charity's
current aclivities while consideration is given lo ways in which additional ftJnd$ may ￿ raised. This level of reserves
has b¢en maintained throughout the year.
Major risks
The Trustees have asse55ed the major risks lo whth the charity is exposed. and arè satisfied that systems are in
place lo mitigate exposure to the rnajor rtsks.
Structur•. go¥•manc• and managemmt
Thè Ixjmpany is a regislered charty and a ¢ompany limited by guaranlee wihoul having any share capital.

CEKfRAL MOSQUE OF BREKf CHARrrY
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (cokifiNUED)
FOR THE YEAR ENDED 31 AIARCH 2025
{S•ry¢l•ry)
rh Rai
Rwz {Ch•irffAn)
11) FRCSIEThJl Pho
Tn

CENTRAL MOSQUE OF BRENT CHARITY
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Twslees. who are ako the diTectOTS of Central Mosque of Brent Charity for Ihe purpose of company law, are
responsible for preparing the Twstees Report and Ihe finanaal statements in accordance with applicable law and
Unrted Kingdom Accounting Slandards (United Kingdom Generally Accepted Accounting PrxtLèl.
Company law requires thè Trusteès tty prepare financial stslemenls lor eath financial yea¥ which give a true and fair
view of the state of affairs of the chanty and of the incoming resources and application of resources, includin9 the
inc¢)m8 and expenditure. of the tharitable company for that year.
In preparing these financAal statements. the Trnstees are required lo=
s6lect suitable accounting poliaes and Ih&n apply them ￿nsiSt•At1y-
observe the methods and piinciples in thè Chari11è5 SORP".
make judgtrmenls eslimales thai are reasonable and prudenl..
Slaté whether applicable UK A¢counts"ng Siandards have been followed. subject to any malerial departur9$
disclosed and explained in the financial statements.. and
prepare the finan￿al statements on the going concem basis Un￿$8 it is inappropriale lo presume that th& charity
will continue in operal￿n.
The Tw$le&s are r¥spon$ible for keepin9 adequalo accounling it￿ld6 Ihat disdose with reasonab￿ accuracy al
any limè Ihè financial position ol th& ¢harily and enabk them lo ensure that the financial slalemen15 comply with the
Compani&$ Act 20C6. They are also responsible lor saleguarding the assets of the charrty and hence for taking
reasonable steps for the prtrvenlion and delection ol Iraud and olher irregularities.

CENTRAL MOSQUE OF BRENT CHARITY
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CENTRAL MOSQUE OF BRENT CHARITY
Oplnlon
Vve have audited the financial Statements of Gentral Mosque ol Brent Chanty (the 'chanty'l for the year ended 31
March 2025 which comprise the statemenl of financaal actiwlies. the balance sheet and notes lo the financial
stalemenls, including signilicant accoLtnting policies. The financial reporting framework that has been applied in
their preparation is applicable law and Unrted Kingdom Accounting Slandards, induding Financial Reporting
Standard 102 The Financial Reporting Standard applicablè in Ihe UK and Republic ol Ir#land (United Kingdom
Generally Accepted Accountin9 Praclicel.
In our opinion, the financwl slaternenls..
give a Irue and lair view of thè slale of Ihe tharitable companys affaits as al 31 March 2025 and of its
inctsrning resources and application of resources. lor the year Ihen ended..
ha￿ b••n properly prepar8d in a¢cordanu wilh Unit4d Kingdom G•n&ralty Ac¢¥pt¥d A¢¢ounling Proth'c¢",
and
hav8 b88n prepared in accordance wth thè requir8ments ofthe Companiès A¢t 2008.
B*•h for oplnlon
Wa conducted our audit in a¢¢ordan¢e %￿lh Inlemalional Standard$ on Au¢Jiting IUKI IISAS IUKII and applicable
law. Our rèsponsibilitiès undèr tho$& startdafds ar& further des￿b￿ in th& AuditoPs r&sponsibtlili$s for th& gudil of
Ihe fin8nug1 $181ements s&¢tion of our r￿ort. We are independenl ol the Charty in accordance with the elhi¢al
rtsquirtmenls Ihal are relevant lo Our 8udil ol the finanryal 51¥temenls in the UK. including Ihe FRC'5 Ethical
Slandard, and we have luifilled our other ethical responsibilit￿$ in accordance wrth these requiremen15. We believe
th81 the audit ew¢Jèn¢e we ha￿ oblained is sirficient and 8pproprbate lo wovidè a basis fof our opinion.
Concluslons r•latlng to golno conc•m
In auditing Ihe financial slalemenls. we have concluded Ihal the Trustees use of Ihe going concern basis ol
accounting in the preparation of Ihe financAal statemenls is appropriate.
Based on Ihe work we ha￿ perfomwd. we ha￿ not id￿lIf￿ any malerial uncertainlies ralating to &wnl$ or
conditions that, individually or collectivèly, may cast si9nificanl doubl on the ¢hanty's ability lo Continue as a going
¢on¢¥m lor a period ol at laa$l twelvg months from w￿n t￿ financial $latom•nts ar¥ aulhorised for issue.
Our responsibililies and the respon8trbiliti&s of thè Twslaos Mlh resped lo g￿n0 concern are described in the
relevant Sections ol this report.
Oth•r Inforniatlon
The other inlormalion comprises Ihe information induded in the annud Teport olher than Ihe financsal statements
and our audil0rf5 report Ihereon. The Trustees are responsible lor Ihe other inlomalion contained wilhin Ihe annual
reporl. Our opinion on the financial siatements doe5 not cover the olher infomation and we do not express any form
of assurance condusion thereon. Our responsibilrty is to read Ihe olher information and. in doing so. consider
whether Ihe other information is malerially inconsistent vrith the financial statements or our knowledgè obtained in
the course of the audit. or otherwise appears lo be materially misstated. If we identfy such material inconsistencies
or apparent material misstatements. we are requir8d to delemiina whether this gives risa to a matèrial misstatemant
in the financial statements themSel￿S. If. based on the work we have pèrfomed. wè condudè that IherÈ Is o
material mi$slatèmenl of this olher inf0nnal￿n, we are required to ieport that fact.
We have nothing lo report in this regard.
Matters on which we are required to report by exception
We have nothing lo report in re5pecl ol the folkjwng matters in relation lo whic* the Charit￿S IAccounls and
Reporfsl Regulation5 2008 requires us lo report to you rf. in our o￿nIon..
thè information given in the finarrial statements is inconsistent in any malerial respéct with the Trustees
port." or
sufficient accounting records have rw)t been kept;
the financial statements are not in agreemenl with the accounting reo)rds.' or
we have nol received all the info¥mats"on and eXplanal￿n5 we require for our audit.

CENTRAL MOSQUE OF BRENT CHARITY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CENTRAL MOSQUE OF BRENT CHARITY
Rospon$lbS1111•$ of Tru$t••$
As explained more fuNy in Ihe statement of Trustees responwbilrt*$. the TFu$lees. who are also the directors of the
charity for thè purpose of company law. a￿ rèsponsible lor the preparation of the financi81 slalernents and for being
satisfied that they give a tnJe and lair view. and lor suth intemal control as the Trustee5 detemiine is necessary to
enable the prepafation of finan¢i81 st8temèni$ that are free from matenal misstatement. whether due to fraud or
èrror. In weparing Ihe financjal slatements. the Trustees are responsible lor assessing the charity's ability to
continue as a going concem. disclosing. as applICa￿e. matters relaled to going concem and using the going
concem basis of accounting unless the Trustees erther intend lo Ibjuhlate the charitable company or to c&a
operatrons, or have no realistic altematNe but to do so.
AudIto￿$ r•$pon$lblIltl￿ for th• audlt ol th• finan¢l41 ¥tatsments
We have been appointed as auditor under sedion 144 of the Charrt*$ Acl 2011 and feplyt In acctrdance with the
Act and relevant règulations madè or having effect thereunder.
Our objeclives are io obtain reasonable assurance ab(yJt wh8thef th• rMan(a￿ statements as a whol8 aro fra& from
material misstatement, whelher due to fraud or error. and to iSSLte an audrtorfs report that indudes our opinion,
Reasonable assurance is a high level of assurance bul is not a guafanleè thal an audrt condu¢tgd in a¢cordanee
with ISAS IUKI will always delect a material misslalemenl whèn rt exists. Misstalemenl$ ¢an ari$e Irtsrn fraud or
error and are considered material rf, individually or in the 09gre9ale, they ¢ould reasonably be expe￿ed to influenets
tha economi¢ d•ci$ion$ of users laken M lh& basi$ of these finantyal slalemenis.
The extent lo whld) our wocedure$ art capable of detecaiThJ irregularthes. indL*Jing fraud. is detailed below.
A further description ol our responsibilities is available on th8 Finanoal Rewling Coun¢il's website al,. https,'Il
WW4.frc.org.uklaudrtorsrespon$ibilrtte$. This descripbon lomis part of Quf audrtofs feport.
U8• ol our rnport
This report is mad¢ solely lo the charity's Ilustees. as a body. in accordan￿ wilh Pari 4 of the Charities (Accounts
and Reporis) Regulations 2008. Our audrl work has been undertaken so Ihal we might state to the charity's trust&ès
those matters we are required to state lo them in an auditor's report and for no oth8f purposo. To tha full•$l extenl
permitted by law, we do not accepl or assume responsi￿.1￿ to anyone other Ihan the ¢harity and the charlty's
tTUStees as a body, lor our audit work, for thts report. or for the ownions we have fom)ed.
S•em• Siddiqui (Senior St•tuiory Auditor)
For and on behalf of R$iJdy Siddiqui LLP. Slalulory Audilor
Chartered Accounlanls
183-189 The Vale
Acton
London
7RW
Unrted Kingdom
Reddy S¢d¢Jiqui LLP is elig*le for appointment #s ￿drttsr of the chawity by wrtue of ils eligibilAy for appointment as
auditor ofa cornpany under sectson 1212 of ihe Companies Acl 2006.

CENTRAL MOSQUE OF BRENT CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unre3tricted Re$trl¢t•d
fund*
fun(h
2025
2025
Total Unrejtrlctsd Rg$trl¢t•d
lunds
funds
2024
2024
Total
2025
2024
Notes
Income ind •ndowm•nts from:
Donations and legacies
Charrtable activities
Othér income
248.684
113.378
12.408
8.489
29.(*))
257.173
142.378
12.408
183,933
72.5B7
11.159
17.894
104,850
201.827
177,437
11.159
Total In¢om•
374.470
37.489
411.959
267.679
122,744
390.423
harit bl
Charitable activftles
243.831
8.610
252.441
249.737
27.833
277.570
Total expenditure
243.831
8.610
252.441
249,737
27.833
277,570
N•t Incom• •nd mov•mont In
lund•
130,639
28,879
159.518
17,942
94.911
112,853
Reconclllatlon ol fund¥'.
Fund ba¢ances al 1 April 2024
4,306.563
162.093 4,468.658
4,288,621
67,182 4,355,803
Fund balanc•• •t 31 Mar¢h
2026
4,437.202
190.972 4.626.174
4,308,563
162.093 4,468.656
The $latement of financial activilies M)du*Je$ all gains and losse5 recognised in the ye¥r. All in¢om• and exp•ndrture
erlve from continuing activit￿$.

CENTRAL MOSQUE OF BRENT CHARITY
BALANCE SHEET
ASAf31 MARCH 2025
2031
2021
Not••
Pli•d •M•l4
Tthngibl• •sJels
Inv•$th￿ni proporty
3.448.774
131.563
3.491,878
82,108
11
3.571.337
3.573.704
14
402
900.799
Cash ￿ ￿Thk •ThJ In hmd
1,078,148
1.07a.148
1.201
Cfvdllom: •mtyJnll IMIHn• du• fwlthln
24.311
4,329
1.051.837
eS6.8n
Total a•••f• l•M •urr•nt I￿ts￿lI￿•
4,830.174
4.470.6S8
¢f•dltorn: •mounts hlllno du• •ft•r
mor• th•n on• y••r
p.0001
Il•t I￿•¢•
4.828,174
4.488.8S6
Th• fundi of th• ¢harSty
R•strKtsd Incory* fvrKIs
Unrestrlthd fvTras
1•
190.972
4.437.202
162.093
4.3￿.583
4.828.174
4.488.8
The c¢ny•ny Is •ntsU•d to th• •x•ryp¥cffi frr*n lh• •4KIrt rnqlar￿ e{Kla￿a In Mc*on 477 0ltr• CNty¥d••Ad
20CK8. frx Ihg y•ar •nd•d 31 Marth 2025.
The 4*'r•dw• •(*n¢yle&y Ihw'r r•sp(*Sib￿th$ for c¢mplyiryJ *lth IM rnW*•Nb•nts ol the 2CQS
with resF•d io •Dxunbng records •nd tm w•p•r•bon offww(a•l sl•l•nxnts.
ofth• Crynwi¢sAct 2008. for th# y•ar In W￿d•￿ t￿th $•¢kn 476.
to th• smdl r•glm•.
n•nryJl *•t•nwrt• •ppro¥ed lry lh•
AMIKI Riaz (Chawmanl
Mrz
(s￿*￿)
Ch
r•gistr•tthi NHnb8f 1857716 IEThJlwKI thMI V•ts1￿)

CENTRAL MOSQUE OF BRENT CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Aeeountlng polleS•8
Char5ty infomiation
Central Mosque ol Brgnt Charity is a privale company limiled by guarant￿ incorporated in England and
wa￿S. The registèred office is Ststw Por¥de. Lonntsn Ro¥d. Wllesden Green. London, NW2 4PU.
1.1 8asl8 of pr•paratlon
The ac¢ount5 have beèn wepaTed undèr tht histoiical o)sl Gon￿nbOn.
The entire donalion ojllected is unreslricted. To rellect this reser¥e has been transferred to unrestr*cled
reserve.
The finanual stslem&nls are prepared in slerting. which is the functional CAJfronry of Ihe charity. Monelary
amounts in these financial statements are rounded lo the nearest £.
The financial statements have been prepared under the historical r￿st convent*Jn. lrnodified lo include the
ravalualion ol Ireèhold pioperties and to include investmenl properties and certain financial instrumenls at fair
valu&l. principal accountsng poh'¢1￿ odopted are ￿ out bel￿.
1.2 Golng ¢on¢•m
Al th8 limè ol approwng lh• finanoal statemenls. thg Trustees have a reasonable expectation that th8 charity
has adequale resouf¢e$ lo Continue In operational exi$ten¢e for the loreseeablè lulure. Thus the Tru$te&$
conllnu¥ lo adopt th¥ going conc•m basis of accounting in preparirKJ Ihe financial slalem•nls.
1.3 Ch•rlt•bl• fund•
Unrestricted lund8 ar• availa￿8 for uso at discrnt*)n of the TNsle•s in furthefance of their chantable
objectives.
Reslrided lunds are subject to sp8ufic conditi'ons by donors or grantors as lo how Ihey may be used. The
purposes and uses ol the reslricled funds are set out in Ihe notes to Ihe financial slatemenls.
Endowment funds are subJ'8Ct lo specific Cond￿On$ by donors that the caprfal must be mainlained by the
charity.
1A Incorn•
Income is re¢ognlsed wh&n the ¢harty 1$ legal￿ enirtled lo rt aftèr any perform•n¢è ¢otNJrtion$ hav& begn mel,
the amounts ¢an be mtrasured relobly. •nd rt is probable that income will be ¥eL*ived.
Cash donations ale rgcognisèd on r￿1p1. Othèr donabon$ ara recognised onca th8 charity has beèn notifigd
of the donation. unless perfomanc* ¢orMlilions requi￿ deferral of the amount. Income tax recoverable in
relalion lo don8iK*ns rec&ive¢J undeT Grt Aid or deeds of covenant is re¢ognised al the lim& of Ihe donation.
Legaciès are recognised on recthpt or otherwise rf the chaiity has beèn notsfied of an impending distribution,
the amounl is known, and r&celpl is expected. W the amounl 1$ not kn¢744n, the Iggacy is Irealed as a
conlingenl asset.
1.5 ExpenditUT•
Liabilities are recognised when resources are expended. All expenditure is accounted for on an accrltals basis
and has been classified under headings that aggregate al costs related to the category.
Chanlat4e expenditure comprises t￿)Se costs irKuwred by the charity in the delivwy of its activities and
services for rts benefi¢$ar￿s. 11 indudes both the direct pay and non-pay o)sts and support costs relating lo
those actiwt*s.

CENTRAL MOSQUE OF BRENT CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
AccountSng pollcl•s
Icontlriuedl
Govemanee costs include those costs assouated with meetirvJ ihe constitutional and statutory requirements
of the ¢harity and incjude its audrt lees and costs linked to the strategic management of the charity including
Iruslee expenses.
1.6 Tanglbh fix•d assèts
Tangible fixed assets are inrtialty measured at cost and subsequenty measured al cost or valuation. net of
depre¢iabon and any impaiment lo$se$.
08preeiation is recognised so as to write off Ihe co$l or valuation ol assets less their residual values over their
useful lives on Ihg followin9 bas&$'.
Land and buildings
Fixtures, filling5 & equipment
Complrters
Motor vehi¢l&s
80% of ihe ¥a￿e over 100 years
20.kn Reducjng balance method
20% Reducing balanc¢ method
20•A Reducing balan¢e method
The gain or loss arising on the disposal of an asset is deterniined as the drfference be￿een the sale proceed$
and the carrying value of Ihe asset. and is r￿gniSed in the $¢alem¢nl of financial adivitiè$.
1.7 Invostmont prop•rty
This represents the expenses associated with a r￿ construction project. sp￿fi￿ty a park, intended lor
investment PUfPOS8S.
1.8 Impalrnwnt oi fix•d ••i•ts
Al each reporting end dale. the ¢harity revlews the ¢arrylng amoun1$ of ils langible a$sel$ lo delemlne
whether there is any indicalion Ihal those assets h8ve 5vffered an impairment loss. If any such indication
exists, the r¢￿Ver1b1e affltwnt of thè asset ts esb'mated in order lo del8miino th& extenl of the impaimenl
loss Irf anyl.
1.9 Cash and c*¥h •qulval•nts
Cash and eash equivalenls indude cash kn hand, d&posbt$ hgld al call wth banks, other short-lerni liquld
inveslmenls with Original malunties of threè months or lèss, and bank overdrafts. Bank overdrafts ara shown
within borrtswin9$ in Current liotslities.
1.10 Flnanclal instruments
The charrty ha5 elected to ap￿ Ihe provisA)ns of Sethn 11 '80$￿ Financial Instruments, and Se¢lK*n 12
'Olher Financial Instruments Issues. ol FRS 102 to all of its financial instwmenl5.
Financial instruments are recognised in Ihe charity's balance sheet when the tharity become5 party lo the
contractual prows•Jns ol the instrument.
Financial assets and liabilities are offset. wrth the net amounts presenled in the finanaal statements, when
there is a legalty enforceable right to set off the recognised amounts and there is an inlention to settle on a nel
basis of lo realise thg assèt and $&tlle the liability simuttaneoLtsty.
8a51¢ Ilnan¢l•l assets
Basie financial assets. whith include debtors and cash and bank balances, are inrtially measured at
Iran$a¢tion pricè inclu¢Jing transadKJn costs and are subsequentty carried at amortised cost using the effactiv
interest method unles5 the arTangernent consbtutes a financing transaction. whetÈ the transaction is
rnea5ured 81 the present v81ve of the fvluie receipts discounted al a mawkel rate of inleiesl. Finaniial assets
das5ified as receivable wrthin one year are not amortised_
10-

CENTRAL MOSQUE OF BRENT CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ountlng poll¢l•$
Icontlnuedl
Basic financi•l li•bilities
Basic financial liabilrties. including credrtors and bank loans are initsally recogni5ed at tTansacbon price unkss
the arrangemenl consljtirtes a finanring transaCt￿n. where the debt instnjmenl is measured al the present
value of the fulure payments discounted at a markel rate of interest. Finanual liabilities dassified as payablg
thin one year are not amoriised.
Debt instruments ar8 $ubsgquontty carried al amortisgd cost, using the effectwe inl&resl Tale method.
Trade creditors are obligations lo pay for goods or Se￿￿tr$ that have been wuired ￿ the ordinary course of
operations from suppliers. Amounts payable are dasSIf￿ as curTenl liabilities if payment is due within one
year or less. If not. they are presented a5 norrfurrent lialy.lities. Trade c￿dItorS a￿ recognised inilially at
Ir8nsaction pric8 and subsequenlty meayjred at amortised cost using the effeclive int&r6st method.
Derneognition olfinanelal Ilabllhl•s
Financial liabilrties are derecognisod w￿n the charity's contractual obligations expira or ar8 di$¢horpd or
cancelled.
1.11 Employ•• b•n•flts
The cost of any unused holiday 8nbll•m8nt is r8cognised in iho perifyg in whth lh• •mp4oyee's seryl¢es art
rec&ived.
Termination benéfils are re¢ognised immediately as an expense when the charity is demonstrably committed
lo lerminale the empk>ymenl ol an emp￿Yee or lo prowde term¥)at￿n benefils.
1.12 R•tlrem*nt b•nellts
Payments lo defined contribut￿n retirement benefrt sd)emes are ¢harged ¥8 an expense as Ihey lall due.
Cr5tlcal acc•)untlng •stlmat•• and ludg•m•nts
In the applicalion ol charrty's a¢¢wnling polioes. the Trustees ￿qUIred lo make judgements.
estimatès and assumptions about the ¢arrying amount ol assets and liabilities that are not readily apparenl
Irom other sour¢e8. The e51imale$ and associaled assumptions are based on historical experience and olher
factors th81 are ¢on8idered lo be relevanl. Actu￿ resulls rnay differ from these estimates.
The eslimales and undertying assumptions a￿ rewewed on an ongoing ba￿$. Rewsions to accounting
eslimales are recognised in the period in which the estimate is revised where the revision affec1$ only that
period. or in the period ol the rewsion an¢1 lulure periods wher• the affecls both current and futur¥
poriods.
Incomè from donatlon# and l•g*cl
Unre•trictsd R•stricted
fund¥
fund$
202S
2025
Total unrestrict￿ Rostrict•d
funds
fvnds
2024
2024
Total
2025
2024
Donations and gifts
248.684
8,489
257,173
183.933
17,894
201,827
11

CENTRAL MOSQUE OF BRENT CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Incom• from Charitab￿ a¢tiviti••
Unr•strkt•d R•strf¢tsd
lund$
lund$
2025
2025
Tot•1 Unrestricted Restricted
funds
fvnds
2024
2024
Totsl
202S
2024
Charltsbl• Income
Charitable rental income
Other income
113,378
113.378
29.CKXI
72.587
72.587
104.850
29,CO)
104.850
113.378
142.378
72,587
104,850
177,437
Oth•r Incom•
Unr•8tricted Unrn8trfct•d
fundj
funds
202S
2024
Othef incomè
12.408
11.159
12-

CENTRAL MOSQUE OF BRENT CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charllabl• activiti••
2026
2024
Staff costs
Depreciation and impaimienl
Insurance
Light & Heat
Repairs & Maintenance
Telephone & Fax
Sundry Expen$9$
Bank Inleresl & charges
Cleaning
L&g81 & Professional
Printing & Slalioneri8s
Renl & Rates
Mortuary Expenses
Sub¢onlraclor Co$1$
Ramadan Expenses
Community Expense8
26,746
33,243
15,190
63,464
40.517
2,727
8,099
833
5.394
3.655
1,736
31.946
35,146
42,286
24,843
104,049
8,730
2.259
3.787
1,586
1,243
li
2.482
686
10,823
4,622
8,020
1.955
8,503
1,256
5,489
228,237
275,770
Share of ukn)vemancg co$ts1$99 nola 7)
24,204
252.441
277.570
Analy$l¥ by fund
Unrestricted lsjnds
Restricted fund5
243.831
8.610
249.737
27.B33
252,441
277,570
For the year ended 31 Mar¢h 2024
Unrestrictèd lunds
Resiricled lunds
249,737
27,833
277.570
13-

CENTRAL MOSQUE OF BRENT CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs
Gov•manc•
costs
2025
2024
Accounlancy
24.204
24.204
1,800
24,204
24.204
1,800
Analysed betsyetrn
Charitable activities
24.204
24,204
1,800
Governance costs inthd¢s payment$ to Ihe accountants of £1,250+vat12024 . £1.250*vall o¢countancy
fees.
N•t mov•m•nt In lund*
2025
2024
The nel movement in fvnd$ is slated aft•r chargingllcrediting)..
Fees payable ftsr the audit of the ¢hariVs finanoal stat•ments
Depreciation ol owned tangible fixed assets
24.204
33.242
1.800
35.146
Truste
Non8 of the Trustoes {or any persons conne¢a•d with them} r•c•iv¢d any rgmuneration during the year.
10 Employeèi
Mumber of •mploy•
The average monlhfy numbor of •M￿oyeeS during the yew was..
202S
Number
2024
Numb•r
Employee$
Employmènt ¢osts
2025
2024
Wagès and salaries
Social security costs
Other pension costs
26,357
192
197
30.883
803
260
26,746
31,946
There were no em￿oYeeS whose annual remunerab.on was £60,(KK) or more.
14-

CENTRAL MOSQUE OF BRENT CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
11 Taxation
Thé chariiable company is exempt from co￿tIon Lix on ils ¢*arilable adivities.
12 Tanglbh flx•d o$$•ts
Land *nd
bulklinq
FIx1uitt. Comput•rn
Irttlny &
•quipm•nt
M¢knr
v•hlGI•ts
Cost
Al 1 April 2024
Addrtions
3.693.262
81.295
31,598
13.840 3.819.995
11,867
14,927
Al 31 March 2025
3,693,262
84.355
31,598
25.707 3,834.922
D•pr•clatlon and Impalrnwnt
Al 1 April 2024
Deprecio1ty)n Charged in the year
274.594
22,180
61,737
4.523
13,593
3.601
4,982
2,958
354,906
33.242
Al 31 March 2025
296.754
68.280
17,194
7,940
388,148
Carylng amount
At 31 Maich 2025
3.396.508
18,095
14.404
17.767 3,446,774
Al 31 March 2024
3.418.667
46.148
18.005
8.858 3.491.678
13 Inv•$tm•nt prop•ty
2025
F•lr value
At 1 April 2024
Additions through extemal acqui&lion
108,695
22,868
Al 31 March 2025
131,563
Investment property comprise$ of Costs of ￿nstrUct￿￿ of ¢8r parf(.
14 D•btor8
202S
2024
Amounts f•lling du• wlthin yèar:
Other debtors
402
15-

CENTRAL MOSQUE OF BRENT CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Loan$ and ovèrdrafts
2025
2024
Q8rd+Ha$na
2.000
Payable after one y8ar
2.000
2,000
Olher loans is Qar(k8-Ha$na linteresl free loan)
16 Cr•dltorn: •mounts lalllng du• wlthln one y•ar
2025
2024
Other creditors
Accruals and deferyed income
2.135
22,176
2,553
1.776
24,311
4.329
17 R•tlr•m•nt b•n•flt •ch•m
2025
2024
D•fin•d contrlbutlon •¢h•m•*
Charge to profit or bs$ in re$F*¢t of defined contritr4Jlion schemes
197
Th8 charity operates a defined ￿ntrIbution pension $¢hem& for all qual¢fying employ￿. The assets of the
$¢hom• ar• hehj separatety from those oflhe ¢h8nty in an independentty administered lund.
18 R•strfctsd fund•
The reslricted funds of Ihe ¢harity ¢omwise Ihe unexpended ba￿nCeS of donaltins arKI grants held on tryst
Subject to SpeCffj￿ conditions by dontxs as lo Ihey may be used.
At 1 Aprll
2024
Incomlng
v•sour¢
Resour¢•• At 31 M•r¢h
•xpend•d
2025
162,093
37,489
18.6101
190.972
Prtrvious yvr:
At 1 April
2023
Incoming
r•sourc•s
Resources At 31 March
•xpended
2024
67,182
122.744
127,8331
162,093
16-

CENTRAL MOSQUE OF BRENT CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 AIARCH 2025
19 Unrestrlcted lund$
The unreslricted funds of the charity comprise thè urtexpended balan¢ès of donations and grants which are
not subject to specific condrtions by donors and granlors as lo how they may be used. These include
de6ignal•d fvnds which have b¢en set aside out of unreslncted fvnds by the trustees for specific purposes.
At 1 Aprll
2024
Incomin9
r•8our¢•s
Resources At 31 March
•xpènd•d
2025
General funds
4.306.563
374.470
1243,8311
4.437.202
Pr•vlou• y•ar:
At l Aprfl
2023
In¢omlng
r•¥ourc
Rotyourc•s At 31 March
expend•d
2024
Gengral funds
4.28B.621
267.679
1249.7371
4.306,563
20 Analy81* of net *•$•ts b•lw••n funds
Unr••trlctsd
lund•
2026
R•*trlcted
fund•
2025
Total
2025
At 31 M4t¢h 202S:
Tangiblg assels
Investment properties
Current asselsllliabilrtiesl
Long term liabiliti'es
3.446,774
731.563
860.885
{2,000
3.446.774
131.563
1,051.837
12.0001
190.972
4.437.202
190.972
4.628.174
Unrn•trlct•d
funds
2024
R••tri¢t•d
lunds
2024
Totsl
2024
At 31 March 2024..
Tangible assets
Invesimenl properties
Current assetsll1iabrfit￿sI
Long lemi liabilrtie5
3,491,67B
82,106
734,779
12.0001
3.491,678
82,1CkS
696,872
12,0001
182,093
4.306,563
162.093
4.468.656
17-