The Charity Registration Number is :- 0292948
Al-Huda Cultural Centre and Mosque
Report and Accounts
31 March 2025
## **Al-Huda Cultural Centre and Mosque**
## **Report and accounts for the year ended 31 March 2025**
## **Contents**
||**Page**|
|---|---|
|**Charity information**|1|
|**Trustees' Annual Report**|1|
|**Statement of directors' responsibilities**|9|
|**Independent Examiner Report**|10|
|**_Funds Statements:-_**||
|Statement of Financial Activities|12|
|Statement of Financial Activities - Prior Year statement|13|
|Movements in funds|15|
|**Balance sheet**|16|
|**Cash flow statement**|17|
|**Notes to the accounts**|18|
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2025**
The Trustees present their Report and Accounts for the year ended 31 March 2025.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Al-Huda Cultural Centre and Mosque
The charity is also known by its operating name, Al-Huda Cultural Centre & Mosque
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 0292948
## _**Legal structure of the charity**_
The governing document of the charity is the Trust Deed establishing the charity.
The Governing Document adopted on 11/10/1985 as amneded 30/06/2020.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
91 Mile End Road
London E1 4UJ
## **The Trustees in office on the date the report was approved were:-**
Mr Abdi Hassan (Trustee), Mr Mohamed Ali Dirshe (Trustee), Mohamed-Amin Sheikh Bashir (Trustee), Mr Abokor Ahmed (Trustee), Mr Yasin Jama Ali (Trustee), Mr Barre Ibrahim Adan (Trustee), Mr Hussain Mohamed (Trustee), Mr Abdi Bille (Trustee), Mr Muse Yusuf Nur (Trustee), Mr Mohamed Abdi Dahir (Trustee), Mr Yusuf Osman Mire (Trustee), Mr Musse Farah Abdi (Trustee), Mr Faisal Ali (Trustee), Mr Farhan Ahmed (Trustee), Mr Abduljibar Ahmed Nur (Trustee), Mr Abdi-Rashiid Mohamed (Trustee), Mr Ali Mohamed Ahmed (Trustee), and Ibrahim Mohamed Yusuf (Trustee).
1
## **Al-Huda Cultural Centre and Mosque Trustees' Annual Report for the year ended 31 March 2025**
## **The following persons served as Trustees during the year ended 31 March 2025 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were changes during the year, or in the period between the year end and the approval of the accounts.
All the trustees are also members of the charity.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
a) Promote the benefit of the inhabitants of greater London and in particular those of Somali ethnic origin in such ways as are charitable.
b) To advance the education of members of the Somali community by providing language, history art and Somali’s culture classes.
- c) Relieve the poverty among the members of the Somali community in greater London. d) Assist the vulnerable members of the Somali community who are in need, such as sick,disabled and elders.
- e) Advance the Islamic religion to be understood in its context.
f) Assist the Somali to access to the available facilities, including regeneration and leisure time occupation.
## _**The main activities undertaken in relation to those purposes during the year.**_
We have actively encouraged our community to come together and raise funds for humanitarian causes, supporting those who are in desperate need of basic human necessities such as food, clean water, shelter, and essential medical care. Our efforts focus on helping individuals and families in crisis situations across the world, particularly in regions affected by war, conflict, and severe natural disasters.
Through community fundraising events, mosque collections, and awareness campaigns, we aim to inspire compassion, unity, and a sense of global responsibility. The funds raised are directed towards trusted charitable partners and relief organisations to ensure that aid reaches those most in need quickly and effectively. Our goal is to uphold the values of empathy and service by providing meaningful assistance to vulnerable communities, helping to restore hope and dignity in times of great hardship.
2
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
1.Homework Club and Mother Tongue Classes - Supporting children in their studies and helping them stay connected to their cultural and linguistic roots.
2.ESOL (English for Speakers of Other Languages) Classes - Enabling community members to improve their English language skills for better integration and employment opportunities. 3.Educational and Cultural Workshops - Promoting learning, cultural awareness, and community engagement.
4.Advice, Advocacy, and Information Services - Providing practical support on immigration, housing, benefits, healthcare, and offering assistance with official letters and document signing. 5.Family Support Services - Offering mediation, counselling, and guidance on family matters, including domestic violence support.
6.Women's Programme - Empowering women through participation in activities, peer support, and community engagement at the cultural centre.
7.Substance Misuse Advice and Guidance - Raising awareness and supporting individuals affected by addiction.
8.Elderly Support Programme - Providing advice, companionship, and assistance to senior members of the community.
9.Youth Development and Mentoring - Encouraging self-help, confidence-building, and guidance for young people.
10.Islamic Education and Propagation - Conducting study circles, Islamic weekend schools, and educational sessions on faith and values.
11.Spiritual Healing - Offering Qur'anic support and prayer for those suffering from illness, particularly those with long-term conditions.
12.Prayer Facilities - Providing five daily prayers, Friday congregational prayers, and Ramadan services for the community.
13.Ramadan Iftar Program - Hosting evening meals throughout Ramadan to bring the community together.
14.Community Engagement and Social Activities - Encouraging participation in events, decisionmaking, and activities that strengthen community ties.
## _**The contribution of volunteers during the year.**_
Volunteers are an essential part of our charity, dedicating their time, skills, and efforts to support our charitable objects. Their contributions help us maximise the impact of our resources.
## **The main achievements and performance of the charity during the year.**
The Al-Huda cultural Centre and Mosque has been providing services to the local community in East London.
3
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
Al-Huda has developed strong and meaningful relationships within the local community, ensuring that our activities and services reflect the needs and aspirations of those we serve. To strengthen participation and enhance organisational effectiveness, we have established three dedicated subcommittees: Fundraising, Technical, and Publicity & Marketing, each with a distinct but complementary role.
The Fundraising Committee focuses on generating financial support for our projects and community initiatives. It works closely with local businesses, donors, and supporters to organise events, campaigns, and charity drives, ensuring the sustainability of our programmes and the effective use of funds for the benefit of the community.
The Technical Committee oversees the maintenance and improvement of our facilities, equipment, and digital platforms. It provides technical guidance on infrastructure, IT systems, and audio-visual requirements, ensuring that our services, educational programmes, and events run smoothly and efficiently.
The Publicity & Marketing Committee is responsible for promoting Al-Huda's mission, events, and community services. It manages communication channels, including social media and community outreach, to increase public awareness and engagement. This committee also works to build partnerships with other local organisations, fostering collaboration and strengthening community ties.
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
The charity benefits the wider society by enhancing facilities at madressah and masjid.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
At the annual general meeting all the trustees shall retire from office and at every subsequent annual general meeting one-third of the trustees who are subject to retirement by rotation or, if their number is not three or a multiple of three, the number nearest to one third shall retire from office; but, if there is only one trustee who is subject to retirement by rotation, he/she shall retire.
As set out in the Constitution the chair of the trustees is nominated by Al Huda, One new trustee is elected annually by the members of the charitable company attending the Annual General Meeting and another one to be co-opted.
4
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**The policies and procedures for the induction and training of trustees.**_
Management Committee Members receive an induction pack detailing their responsibilities, Code of Conducts, meeting timetable, conflict of interest policy and declaration forms, CC3 (Responsibilities of Charity Trustees) paper and equal opportunity policies. Management Committee Members volunteering for personnel, day to day activities and financial Subcommittees.
Induction of new Management Committee members will wherever possible be undertaken by the two most senior office holders and most senior staff members who have already undergone the induction procedure.
The new Management Committee member will be shown round the Al Huda Premises and offices, and will be expected to familiarise themselves with the services provided and who takes the lead in providing those services.
The inductors will provide the new Management Committee member with the following documents:
- a. The most up to date Charity Commission booklets outlining their roles and responsibilities
- b. The Constitution
- c. The Policies and Procedures File
- d. The Annual Report
- e. The minutes of Trustees meetings
## _**The charity's organisational structure.**_
Al-Huda Cultural Centre and Mosque (ACCM) is a registered charitable voluntary organisation established in October 1985.
Al Huda Cultural Centre & Mosque (ACCM) continue to attract increasing numbers of users and visitors every day, the services we offer to help our communities are bursting at the seams to cope with demand, waiting lists are growing and pressure is mounting to create additional capacity. It is remarkable how ACCM team both Management Committee and staff are all worked hard and how much ACCM has achieved since its incorporation.
## _**How the charity makes decisions and how decisions are delegated.**_
The charity operates with a clear governance structure, ensuring that decisions are strategic, transparent, and accountable. Trustees lead high-level decision-making while delegating day-today operations to committees, staff, and volunteers, ensuring efficient service delivery to those in need.
5
## **Al-Huda Cultural Centre and Mosque Trustees' Annual Report for the year ended 31 March 2025**
## _**The Chief Executive Officer and other senior management personnel to whom day to day management is delegated**_
The CEO and senior management team play a critical role in translating strategy into action, ensuring the charity operates efficiently and continues to support those in need. Their accountability to the Board of Trustees ensures that all activities align with the charitable objects.
## _**Setting pay and remuneration of key management personnel**_
The charity ensures that key management pay is fair, responsible, and in line with sector norms, while maintaining financial prudence and public trust. Trustee oversight ensures accountability, and regular reviews keep remuneration competitive yet ethical.
## _**The charity's relationships with related parties.**_
The charity upholds strict governance policies to manage related party relationships, ensuring that all transactions are ethical, transparent, and aligned with the charity’s objects.
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2025**_
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2025**
**£**
27,361
4,218,350
**4,218,350**|**2024**
**£**
871,177
4,190,989
**4,190,989**|
|---|---|---|
6
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**Financial review of the position at the reporting date, 31 March 2025 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory.
## _**Policies on reserves.**_
ACCM policy is to maintain an appropriate level of capital reserves designed to secure the long term sustainability of the organisation and enable it to meet its financial obligations as and when they fall due without prejudicing the ability of ACCM to raise funding and commit expenditure to its objectives.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## _**Significant events which have affected the financial performance and the financial position.**_
There is no specfic events during the financial year. However, the charity navigated financial challenges effectively, ensuring continued support for beneficiaries despite economic pressures. Trustees remain committed to strengthening financial performance and sustainability through strategic planning and donor engagement.
## _**Risks and uncertainties facing the charity.**_
The charity actively monitors and manages a variety of risks to ensure continued success and growth in order to meet its charitable objects. While the charity faces significant risks, a robust risk management framework, including strategic planning, transparency, and a commitment to longterm sustainability, allows the organisation to navigate these challenges effectively. The charity is actively managing the risk of increased construction costs through careful planning, strategic partnerships, and resourceful adjustments. While the challenge of rising construction costs is real, the charity remains committed to delivering sustainable, high-quality infrastructure that meets the needs of its beneficiaries.
7
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**Principal funding sources in the year and how these support the key objectives of the charity.**_
The charity's funding sources enable it to effectively support its charitable objects and make a meaningful impact for its beneficiaries. By leveraging donations, the charity ensures that it has the necessary resources to continue its vital work.
## _**Plans For the Future**_
## **Summary of plans for the future and the trustees' perspective of the future direction of the charity.**
The trustees are optimistic about the future of the charity and its ability to make a lasting impact. By focusing on current ongoing construction project, diversifying funding sources, and ensuring operational efficiency, the charity is well-positioned to continue addressing the most pressing issues of its charitable objects. The trustees' vision for the future is one of sustainability that benefits both current and future generations.
## **Custodian trustees holding the property on behalf of charity**
## **Employment of disabled persons**
No employment of disabled persons was made during the year.
## **Third party indemnity provisions**
No third party indemnity provsions provided during the year.
## **Statement as to disclosure of information to auditors**
The trustees state that so far as each of the trustees at the time this report was approved are aware:-
- a) There is no relevant audit information (as defined by section 418(3) of the Companies Act 2006) of which the auditors are unaware, and
b) The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and establish that the auditors are aware of that information.
8
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Statement of Trustees's Responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity Law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing these financial statements, the trustees are required to:
•select suitable accounting policies and then apply them consistently; •observe the methods and principles in the Charities SORP 2019 (FRS 102); •make judgements and estimates that are reasonable and prudent; •state whether applicable UK Accounting Standards have been followed, subject to any material departuresdisclosed and explained in the financial statements; and •prepare the financial statements on the going concern basis unless it is inappropriate to presume that thecharity will continue in operation.
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Disclosure of information to auditor**
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report was approved by the board of trustees on 10 November 2025.
Abokor Ahmed (Nov 12, 2025, 8:35am)
Mr Abokor Ahmed Trustee
9
## **Al-Huda Cultural Centre and Mosque**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2025**
I report to the Trustees on my examination of the financial statements of the charity on pages 12 to 32 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 18.
## **Respective responsibilities of the Trustees and the Independent Examiner**
As described on page 5, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
10
## **Al-Huda Cultural Centre and Mosque**
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
## **Independent Examiner's Statement, Report and Opinion**
Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the Trustees have determined to prepare the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), . I concur with this approach, and any references in my report to the regulations should be read subject to this comment.
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Imran Asif FCCA - Independent Examiner
Chartered Certified Accountants
Unit 301 Lock Studios 7 Corsican Square London E3 3YD
This report was signed on 10/11/2025
11
**Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2025**
## _**Statement of Financial Activities for the year ended 31 March 2025**_
|**Current year**
**Unrestricted Funds**
**2025**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
161,385
**Expenditure on:**
Raising funds
B1
8,877
Charitable activities
B2
124,147
**Total expenditure**
**B**
**133,024**
**Net income for the year**
**28,361**
**Transfers between funds**
**C**
(1,000)
**Net income after transfers**
**A-B-C**
**27,361**
**27,361**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
4,190,989
**Total funds carried forward**
**4,218,350**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted Funds**
**2025**
**£**
-
-
-
**-**
**-**
-
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**161,385**
**8,877**
**124,147**
**133,024**
**28,361**
**(1,000)**
**27,361**
**27,361**
**4,190,989**
**4,218,350**|
|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
**The notes attached on pages 18 to 32 form an integral part of these accounts.**
12
## **Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2025**
|**Audited Prior Year**
**Unrestricted Funds**
**2024**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
953,608
**Total income**
**A**
953,608
**Expenditure on:**
Raising funds
B1
12,000
Charitable activities
B2
70,431
**Total expenditure**
**B**
**82,431**
**Net income for the year**
871,177
**Net income after transfers**
871,177
D3
-
**871,177**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
3,319,812
**Total funds carried forward**
**4,190,989**
**All activities derive from continuing operations**
Prior Year Adjusment
**SORP**
**Ref**
**Net movement in funds**|**Audited Prior Year**
**Restricted Funds**
**2024**
**£**
-
-
-
-
**-**
-
-
-
**-**
-
**-**|**Audited Prior Year**
**Total Funds**
**2024**
**£**
**953,608**
953,608
**12,000**
**70,431**
**82,431**
**871,177**
871,177
**-**
**871,177**
**3,319,812**
**4,190,989**|
|---|---|---|
||||
**Al-Huda Cultural Centre and Mosque - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2025**
**£**
27,361
(256,426)
**(229,065)**|
|---|---|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
**The notes attached on pages 18 to 32 form an integral part of these accounts.**
13
## **Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2025**
## **Movements in revenue and capital funds for the year ended 31 March 2025**
## **Revenue accumulated funds**
|Accumulated funds brought forward
(From)/To unrestricted revenue funds
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before
transfers|**Unrestricted**
**Funds**
**2025**
**£**
4,190,989
28,361
**4,219,350**
(1,000)
**4,218,350**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
4,218,350|**Restricted**
**Funds**
**2025**
**£**
-
-
**-**
-
**-**
**Restricted**
**Funds**
**2025**
**£**
-|**Total**
**Funds**
**2025**
**£**
4,190,989
28,361
**4,219,350**
(1,000)
**4,218,350**
**Total**
**Funds**
**2025**
**£**
**4,218,350**|
|---|---|---|---|
**The notes attached on pages 18 to 32 form an integral part of these accounts.**
## **Al-Huda Cultural Centre and Mosque**
## **Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Investment income|**2025**
**£**
161,385
**161,385**
**161,385**
118,631
3,321
8,877
2,195
-
**133,024**|
|---|---|
14
**Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2025**
|Tax on surplus on ordinary activities
**Retained surplus for the financial year**
All activities derive from continuing operations
**Net income before tax in the financial year**
**Net income after tax in the financial year**|28,361
-
**28,361**
**28,361**|
|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 18 to 32 form an integral part of these accounts.**
15
## **Al-Huda Cultural Centre and Mosque - Balance Sheet as at 31 March 2025**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2025**||**2024**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|7|A2||4,533,685||4,280,580|
|**Current assets**||B|||||
|Debtors|8|B2|7,500||7,500||
|Cash at bank and in hand||B4|30,048||230,349||
|**Total current assets**|||37,548||237,849||
|**Creditors: amounts falling due within one**|||||||
|**year**|10|C1|(5,600)||(6,440)||
|**Net current assets**||||31,948||231,409|
|**_Total assets less current liabilities_**||||4,565,633||4,511,989|
|Creditors: amounts falling due after more|||||||
|than one year|11|C2||(347,283)||(321,000)|
|**The total net assets of the charity**||||4,218,350||4,190,989|
|**The total net assets of the charity are funded by the funds**|||**of the charity, as follows:-**||||
|**Restricted funds**|||||||
|**Unrestricted Funds**|||||||
|Unrestricted Revenue Funds|17|D3||4,218,350||4,190,989|
|**Designated Funds**|||||||
|**Total charity funds**||||4,218,350||4,190,989|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to audit under charity legislation, and the report of the Charities Act auditor is on page 11.
## **Mr Abokor Ahmed** Abokor Ahmed (Nov 12, 2025, 8:35am)
Trustee
Approved by the board of trustees on 10 November 2025
**The notes attached on pages 18 to 32 form an integral part of these accounts.**
16
## **Al-Huda Cultural Centre and Mosque**
## **Cash Flow Statement for the year ended 31 March 2025**
|**2025**
**£**
**Cash flows from operating activities**
Net cash provided by operating activities as shown below
**A**
56,125
**_Cash flows from investing activities_**
Purchase of property, plant and equipment
(256,426)
**_Cash flows from financing activities_**
**Net cash provided by financing activities**
**C**
**-**
**Overall cash used in all activities**
**(200,301)**
**Cash movements**
Change in cash and cash equivalents from activities in the
year ended 31 March 2025
(200,301)
Cash and cash equivalents at 1 April 2024
230,349
Change in cash and cash equivalents due to exchange rate movements
-
**30,048**
**Al-Huda Cultural Centre and Mosque**
**Cash Flow Statement for the year ended 31 March 2025 - Continued**
Net income as shown in the Statement of Financial Activities
27,361
**_Adjustments for :-_**
Depreciation charges
3,321
Decrease in debtors
-
Increase in creditors, excluding loans
25,443
**Net cash provided by operating activities**
**A**
**56,125**
**Analysis of cash and cash equivalents**
**2025**
**£**
Cash in hand at for the year ended 31 March 2025
30,048
Notice deposits - (less than 3 months)
-
**Total cash and cash equivalents**
**30,048**
**Cash at bank and in hand less overdrafts at 31 March**
**A+B+C**
**Reconciliation of net income to net cash flow from operating activities**|**2024**
**£**
1,060,827
(1,527,790)
**-**
**(466,963)**
(466,963)
697,312
-
**230,349**
871,177
4,050
2,000
183,600
**1,060,827**
**2024**
**£**
230,349
-
**230,349**|
|---|---|
17
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The financial statements have been prepared in accordance with:
1- The Charities Act 2011 (for charities in England and Wales) or relevant charity law.
2- The Charity Commission Statement of Recommended Practice (SORP) 2019 applicable to charities preparing their accounts in accordance with FRS 102 (Financial Reporting Standard applicable in the UK and Republic of Ireland). 3-The accounts are prepared under the historical cost convention, except for certain financial instruments and investments, which are stated at fair value where applicable.
The charity meets the definition of a public benefit entity under FRS 102 and applies the relevant accounting standards accordingly.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value of non-exchange transaction (donation).
## **Categories of Income**
Income is categorised as from non-exchange transactions (donations & gifts) ONLY.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income from non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
18
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2025**
## **Allocating costs to activities**
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-
**Staffing** - on the basis of time spent in connection with any particular activity. **Staffing** - on a per capita basis, based on the number of of people employed within any partiular activity. **Premises related costs** - on the proportion of floor area occupied by a particular activity.
**Non specific support costs** - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures
**Estimation techniques** used in apportioning costs - give details
## **Fixed Asset Investments**
Fixed asset investments in quoted shares, traded bonds, investment properties and similar investments are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period. Investment properties are not depreciated.
Fixed asset investments in unlisted equities are shown at the balance sheet date at the best estimate of their market value, where practicable. Where valuation techniques are considered unreliable or where, in the opinion of the trustees, the costs outweigh the benefits to the users of the accounts, the investment is included at cost, and a review is undertaken at each year end as to whether the asset should be written down.
Investments in subsidiaries, associates and joint ventures SEE SORP MODULE 23 to 29 and adapt this text accordingly. Delete this row if not applicable. Deletion is not reversible
All gains on fixed asset investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
If this applies , enter suitable text to comply with SORP 10.26, if borrowing costs are capitalised or are not capitalised
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated useful lives.
Freehold premises 0 % straight line Leasehold premises 0 % straight line Fixtures & Fittings 18 % witten down value Motor vehicles 18 % written down value
If this applies , enter suitable text to comply with SORP 10.37 - enter text to give details of depreciation. Also give details of any policies in relation to impairment review.Delete this row if not applicable. Deletion is not reversible
19
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2025**
## **Accounting for capital grants and fixed asset funds.**
Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.
Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 7.
Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.
When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.
Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.
As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.
The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.
In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.
Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors are valued at their settlement amount. If any, the provision must be reflected the best estimate of the expenditure required to settle the obligation at the reporting date.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
20
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2025**
|**4**
**2025**
**£**
Depreciation of owned fixed assets
3,321
Auditors' remuneration
95
**5**
**Staff costs and emoluments**
**_Salary costs_**
**2025**
**£**
Gross Salaries excluding trustees and key management personnel
31,523
Trustees' Remuneration as detailed in note 0
-
**Total salaries, wages and related costs**
**31,523**
**_Numbers of full time employees or full time equivalents_**
**2025**
The average number of total staff employed in the year was
**4**
The average number of part time staff employed in the year was
**4**
The average number of full time staff employed in the year was
**-**
The estimated full time equivalent number of all staff employed in the year was
**4**
**_The estimated equivalent number of full time staff deployed in different activities in the year was:-_**
Engaged on charitable activities
**4**
**_The estimated full time equivalent number of all staff employed as above_**
4
Neither the trustees nor any persons connected with them have received any remuneration from the charity
related entity, either in the current or prior year.
The net surplus before tax in the financial year is stated after charging:-
**Net surplus before tax in the financial year**|**2024**
**£**
4,050
3,600
**2024**
**£**
28,435
-
**28,435**
**2024**
4
**4**
**-**
**4**
4
4
or any|
|---|---|
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **6 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
21
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2025**
## **7 Tangible fixed assets**
|**8**
**9**
**10 **|**Cost**
At 1 April 2024
Additions
**At 31 March 2025**
**Depreciation**
At 1 April 2024
Charge for the year
**At 31 March 2025**
**Net book value**
At 31 March 2025
At 31 March 2024|**Land and**
**Buildings**
£
4,262,130
256,426
**4,518,556**
-
-
**-**
**4,518,556**
**4,262,130**|**Fixtures &**
**Fittings**
£
22,500
-
**22,500**
4,050
3,321
**7,371**
**15,129**
**18,450**|**Motor**
**Vehicles**
£
-
-
**-**
-
-
**-**
**-**
**-**|**Total**
£
4,284,630
256,426
**4,541,056**
4,050
3,321
**7,371**
**4,533,685**
**4,280,580**|
|---|---|---|---|---|---|
||**Debtors**
Prepayments and accrued income
**Debtors due after one year**
Other debtors
**Creditors: amounts falling due within one year**
Accruals
Other creditors|||**2025**
**£**
6,500
**6,500**
**2025**
**£**
1,000
**1,000**
**2025**
**£**
4,860
740
**5,600**|**2024**
**£**
6,500
**6,500**
**2024**
**£**
1,000
**1,000**
**2024**
**£**
5,700
740
**6,440**|
22
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2025**
|**11 Creditors: amounts falling due after one year**
Other creditors|**2025**
**£**
347,283
**347,283**|**2024**
**£**
321,000
**321,000**|
|---|---|---|
## **12 Loans to trustees included in debtors**
During the year, the company has not provided any loans to trustees.
## **13 Guarantees made by the charity on behalf of trustees**
During the year, the charity has not provided any guarantees on behalf of trustees.
## **14 Income and Expenditure account summary**
|**Income and Expenditure account summary**
**At 1 April 2024**
Transfers out for the year
At 1 April 2024
Surplus after tax for the year
**At 31 March 2025**|**2025**
**£**
4,190,989
(1,000)
4,189,989
28,361
**4,218,350**|**2024**
**£**
3,319,812
-
3,319,812
871,177
**4,190,989**|
|---|---|---|
## **15 No related party transactions**
During the year, the company has no related party transactions.
## **16 Particulars of how particular funds are represented by assets and liabilities**
|**_At 31 March 2025_**
Tangible Fixed Assets
Investments at valuation:-
Current Assets
Current Liabilities
Long Term Liabilities
**At 1 April 2024**
Tangible Fixed Assets
Investments at valuation:-
Current Assets
Current Liabilities
Long Term Liabilities|**Unrestricted**
**funds**
**£**
4,533,685
37,548
(5,600)
(347,283)
**4,218,350**
**Unrestricted**
**funds**
**£**
4,280,580
237,849
(6,440)
(321,000)
**4,190,989**|**Designated**
**funds**
**£**
-
-
-
-
**-**
**Designated**
**funds**
**£**
-
-
-
-
**-**|**Restricted**
**funds**
**£**
-
-
-
-
**-**
**Restricted**
**funds**
**£**
-
-
-
-
**-**|**Total**
**Funds**
**£**
**4,533,685**
**37,548**
**(5,600)**
**(347,283)**
**4,218,350**
**Total**
**Funds**
**£**
**4,280,580**
**237,849**
**(6,440)**
**(321,000)**
**4,190,989**|
|---|---|---|---|---|
23
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2025**
**17 Change in total funds over the year as shown in Note 16 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**Total charity funds**|**£**
4,190,989
**4,190,989**
**4,190,989**
**Funds brought**
**forward from**
**2024**|**See Note 18**
**£**
28,361
**28,361**
**28,361**
**Movement in**
**funds in 2025**|**£**
(1,000)
**(1,000)**
**(1,000)**
**Transfers**
**between**
**funds in 2025**|**£**
**4,218,350**
**4,218,350**
**4,218,350**
**Funds**
**carried**
**forward to**
**2026**|
|---|---|---|---|---|
## **18 Analysis of movements in funds over the year as shown in Note 17**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds|**Income**
**2025**
**£**
161,385
**161,385**|**Expenditure**
**2025**
**£**
(133,024)
**(133,024)**|**Other**
**Gains &**
**Losses**
**2025**
**£**
-
**-**|**Movement**
**in funds**
**2025**
**£**
**28,361**
**28,361**|
|---|---|---|---|---|
|**19**|**Net transfers**
The transfers shown in note 17 above are:-
To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital
grants and fixed asset funds'.
**Details of transfers between funds in the year as shown in Note 17**|**2025**
**£**
(1,000)
**(1,000)**|
|---|---|---|
24
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2025**
## **20 The purposes for which the funds as detailed in note 17 are held by the charity are:-**
## _**Unrestricted and designated funds:-**_
These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. This fund represents the unrestricted surplus arising on the revaluation of Unrestricted Revaluation Reserve the charity's assets.
Designated Revenue Funds
N/A
Designated Fixed Asset Funds
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
## _**Restricted funds:-**_
Restricted Fixed Asset Funds
Restricted Revaluation Reserve
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.
## **21 Ultimate controlling party**
The charity is under the control of its legal members.
25
## **Al-Huda Cultural Centre and Mosque**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
_**This analysis is classsified by conventional nominal descriptions and not by activity.**_
|**22 Donations and Legacies**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**Donations and gifts from individuals**
92,260
1,000
1,000
1,000
-
1,000
-
-
-
-
-
-
**96,260**
**Revenue grants and donations from non public bodies**
1,000
-
-
-
-
-
-
-
-
-
-
1,000
-
-
63,125
**65,125**
**Total Donations and Legacies**
**A1**
**161,385**
Embassy of Kuwait
Darussalam
**Total Donations from non public bodies**
All Season Food
Karin Housing
Green Lane
Bergen Moske
Lesta Packaging
City Care
Willba Construction
East London NHS Foundation
Wild Beef Ltd
Ashaadibi Education
Small donations individually less than £1000
Care Solution
Tawfiq Masjid
Y O Mire
M Bashir
K Huda
**Total donations and gifts from individuals**
Sarman
S Said
Nehar
Abdirizak Noor
A Noor
Zahra Mohamoud
A Roobel
M Patel
East End Computers|**Current year**
**Restricted Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**-**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**|**Current year**
**Total Funds**
**2025**
**£**
**92,260**
**1,000**
**1,000**
**1,000**
**-**
**1,000**
**-**
**-**
**-**
**-**
**-**
**-**
**96,260**
**1,000**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,000**
**-**
**-**
**2,000**
**98,260**|**Prior Year**
**Total Funds**
**2024**
**£**
254,184
-
-
-
1,000
-
2,320
2,100
1,500
5,000
1,000
1,000
**268,104**
6,000
1,443
1,000
3,031
1,223
1,050
1,500
1,000
2,500
3,000
148,500
-
1,000
2,000
512,257
**685,504**
**953,608**|
|---|---|---|---|
26
## **Al-Huda Cultural Centre and Mosque**
## **Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **23 Expenditure on charitable activities - Direct spending**
|**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**2025**
**2025**
**£**
**£**
31,523
-
2,690
-
**Total direct spending**
**B2a**
**34,213**
**-**
**24 Expenditure on charitable activities- Grant funding of activities**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**2025**
**2025**
**£**
**£**
-
-
**Total grantmaking costs**
**B2c**
**-**
**-**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**2025**
**2025**
**£**
**£**
Grants made to orgainsations
-
-
**-**
**-**
**25**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**2025**
**2025**
**£**
**£**
**_Volunteer costs_**
1,186
-
**_Premises Expenses_**
6,500
-
285
-
124
-
63,514
-
4,140
-
Cleaning and waste management
Room Hire & Relevant Cost
Light heat and power
Charitable activity costs
Gross wages and salaries - charitable
activities
Grants made to organisations
**Breakdown of Grants made to organisations**
Travel and subsistence - volunteers
**Support costs for charitable activities**
Property insurance
Premises repairs, renewals and|**Current year**
**Total Funds**
**2025**
**£**
**31,523**
**2,690**
**34,213**
**Current year**
**Total Funds**
**2025**
**£**
**-**
**-**
**Current year**
**Total Funds**
**2025**
**£**
-
**-**
**Current year**
**Total Funds**
**2025**
**£**
**1,186**
**6,500**
**285**
**124**
**63,514**
**4,140**|**Prior Year**
**Total Funds**
**2024**
**£**
28,435
2,531
**30,966**
**Prior Year**
**Total Funds**
**2024**
**£**
18,740
**18,740**
**Prior Year**
**Total Funds**
**2024**
**£**
18,740
**18,740**
**Prior Year**
**Total Funds**
**2024**
**£**
603
3,000
-
-
-
-|
|---|---|---|
27
## **Al-Huda Cultural Centre and Mosque**
## **Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
|**_Administrative overheads_**
1,662
-
**1,662**
1,361
-
**1,361**
361
-
**361**
-
-
**-**
**_Professional fees paid to advisors other than the auditor or examiner_**
5,260
-
**5,260**
**_Financial costs_**
25
-
**25**
3,321
-
**3,321**
**Support costs before reallocation**
**87,739**
**-**
**87,739**
**Total support costs**
**87,739**
**-**
**87,739**
Accountancy fees other than
examination or audit fees
Telephone, fax and internet
Advertising and marketing
Sundry expenses
Depreciation & Amortisation in total for
Bank charges
Stationery and printing|986
-
144
1,681
-
4,561
4,050
**15,025**
**15,025**|
|---|---|
The basis of allocation of costs between activities is described under accounting policies
## **26 Other Expenditure - Governance costs**
|Independent Examiner's fees
Auditor's fees
Reporting Accountant fees
**Total Governance costs**
**27 Total Charitable expenditure**
Total direct spending
**B2a**
Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
1,200
95
900
**2,195**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
34,213
-
87,739
2,195
**124,147**|**Current year**
**Restricted Funds**
**2025**
**£**
-
-
-
**-**
**Current year**
**Restricted Funds**
**2025**
**£**
-
-
-
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**1,200**
**95**
**900**
**2,195**
**Current year**
**Total Funds**
**2025**
**£**
**34,213**
**-**
**87,739**
**2,195**
**124,147**|**Prior Year**
**Total Funds**
**2024**
**£**
1,200
3,600
900
**5,700**
**Prior Year**
**Total Funds**
**2024**
**£**
30,966
18,740
15,025
5,700
**70,431**|
|---|---|---|---|---|
28
## **Al-Huda Cultural Centre and Mosque**
## **Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
|**28 Expenditure on raising funds and costs of**
Fundraising publicity & marketing
**Total fundraising costs**
**B1**|**28 Expenditure on raising funds and costs of**
Fundraising publicity & marketing
**Total fundraising costs**
**B1**|**investment management**|**investment management**|**investment management**|
|---|---|---|---|---|
||Fundraising publicity & marketing
**Total fundraising costs**
**B1**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
8,877
**8,877**|**Curre**
**Restrict**
**2**|**nt year**
**Current year**
**Prior Year**
**ed Funds**
**Total Funds**
**Total Funds**
**025**
**2025**
**2024**
**£**
**£**
**£**
-
**8,877**
12,000
**-**
**8,877**
**12,000**|
||||||
|**28 Expenditure on raising funds and costs of**
Fundraising publicity & marketing
**Total fundraising costs**
**B1**|**28 Expenditure on raising funds and costs of**
Fundraising publicity & marketing
**Total fundraising costs**
**B1**|**investment management**|**investment management**|**investment management**|
|---|---|---|---|---|
||Fundraising publicity & marketing
**Total fundraising costs**
**B1**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
8,877
**8,877**|**Curre**
**Restrict**
**2**|**nt year**
**Current year**
**Prior Year**
**ed Funds**
**Total Funds**
**Total Funds**
**025**
**2025**
**2024**
**£**
**£**
**£**
-
**8,877**
12,000
**-**
**8,877**
**12,000**|
||||||
29
## **Al-Huda Cultural Centre and Mosque**
**Activity analysis of Income and expenditure for the for the year ended 31 March 2025**
_**This analysis is classsified by activity and not by conventional nominal descriptions.**_
## **29 Analysis of income by activity**
|**Analysis of income by activity**||||
|---|---|---|---|
||**SOFA ref**|**2025**|**2024**|
|||**£**|**£**|
|**Activity**||||
|**_Summary of Total Income, including the items above_**||||
|Donations & Legacies|**A1**|161,385|953,608|
|**_Categories of income_**||||
|Income from exchange transactions||161,385|953,608|
## **30 Analysis of charitable expenditure by activity**
## **Activity**
|**_Hire of community centre_**
Premises expenses
**_Charitable activity_**
Direct costs
Volunteer costs
Premises expenses
Administrative overheads
Financial costs
Grantmaking costs
**Total Charitable activity**|**Direct costs**
**2025**
**£**
-
**Direct costs**
**2025**
**£**
34,213
-
-
-
-
-
**34,213**|**Support**
**costs**
**2025**
**£**
6,500
**Support**
**costs**
**2025**
**£**
-
1,186
68,063
3,384
3,321
-
**75,954**|**Grant**
**funding of**
**activities**
**2025**
**£**
-
**Grant**
**funding of**
**activities**
**2025**
**£**
-
-
-
-
-
18,740
**18,740**|**Total**
**2025**
**£**
**6,500**
**Total**
**2025**
**£**
**34,213**
**1,186**
**68,063**
**3,384**
**3,321**
**18,740**
**128,907**|**Total**
**2024**
**£**
7,500
**Total**
**2024**
**£**
30,966
603
-
2,811
4,050
18,740
**57,170**|
|---|---|---|---|---|---|
30
## **Al-Huda Cultural Centre and Mosque**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2025**
|**_Other charitable activities_**
Professional fees
Financial costs
Total Hire of community centre
Total Charitable activity
Total Other charitable activities
**Total charitable expenditure**
**Summary of charitable costs by**
**activity**
Total Governance costs as detailed
in Note 26
**Total Other charitable activities**|**Direct costs**
**2025**
**£**
-
-
**-**
**Direct costs**
**2025**
**£**
-
34,213
-
-
**34,213**|**Support**
**costs**
**2025**
**£**
5,260
25
**5,285**
**Support**
**costs**
**2025**
**£**
6,500
75,954
5,285
2,195
**89,934**|**Grant**
**funding of**
**activities**
**2025**
**£**
-
-
**-**
**Grant**
**funding of**
**activities**
**2025**
**£**
-
18,740
-
-
**18,740**|**Total**
**2025**
**£**
**5,260**
**25**
**5,285**
**Total**
**2025**
**£**
**6,500**
**128,907**
**5,285**
**2,195**
**142,887**|**Total**
**2024**
**£**
-
4,561
**4,561**
**Total**
**2024**
**£**
7,500
57,170
4,561
5,700
**74,931**|
|---|---|---|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 27
## **Analysis of support and governance costs by charitable activities**
|**Governance**
**_Activity_**
Accountancy Fee
2,195
Hire of community centre
-
Charitable activity
-
Other charitable activities
-
**Grand Total**
2,195
**Summary of grant making by activity**
**Grants to**
**institutions**
**2025**
**£**
Grants made to orgainsations
-
**-**|**Finance**
-
-
3,321
25
3,346
**Grants to**
**individuals**
**2025**
**£**
-
**-**|**Human**
**Resources**
-
-
1,186
-
1,186
**Support**
**costs**
**2025**
**£**
18,740
**18,740**|**Other**
**Overheads**
-
6,500
71,447
5,260
83,207
**Total**
**2025**
**£**
**18,740**
**18,740**|**Total**
2,195
6,500
75,954
5,285
89,934
**Total**
**2024**
**£**
18,740
**18,740**|
|---|---|---|---|---|
Fuller details of grants made and related costs, including support costs, are shown in note 24.
31
## **Al-Huda Cultural Centre and Mosque**
**Activity analysis of Income and expenditure for the for the year ended 31 March 2025**
## **31 Analysis of non charitable expenditure by activity**
|**_Fundraising activities_**
**Direct fundraising costs**
**Indirect fundraising costs:-**
Employee costs not included in direct costs
**_Governance costs_**
Other Expenditure - Governance costs as detailed in Note 26
**_Total non charitable expenditure_**
Total costs of Fundraising activities
**Total non charitable expenditure**|**Fundraising**
**activities**
**2025**
**£**
8,877
-
-
**Governance**
**costs**
**2025**
**£**
2,195
**2025**
**£**
8,877
**8,877**|**Fundraising**
**activities**
**2024**
**£**
12,000
-
-
**Governance**
**costs**
**2024**
**£**
5,700
**2024**
**£**
12,000
**12,000**|
|---|---|---|
32