2025-07-31-accounts

COMPANY REGISTRATION NUMBER.. 02023311 CHARITY REGISTRATION NUMBER.. 298705 ESSEX JAMME MASJID TRUST LIMITED(THE) Company Limited by Guarantee Unaudited Financial Statements 31 July 2025

ESSEX JAMME MASJID TRUST LIMITED {THE} Company Llmlted by Guarantee Flnanclal Statements Year ended 31st July 2025 Page Trustees, annual report lincorporatlng the director's report) Independent examiner's report to the trustees Statement of financial activities lincludlng Income and expendlture account) Statement of financial position Notes to the financial statements io

ESSEX JAMME MASJID TRUST LIMITED (THE) Company Llmlted by Guarantee Trustees, Annual Report Ilncorporatlng the Dlrector's Report) Year ended 31stJuly 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025. Reference and administrative details Reglstered charlty name: THE ESSEX JAMME MASJID TRUST LIMITED Charity registration number: 298705 Company reglstratlon number: 02023311 Prfnclpal office and registered offlce: 48 Chelmsford Avenue Southend-on-sea Essex SS2 6JG The Trustees: Mr Nur Islam Mr Mohammed Ashik Mr Mohammed Sanaul Haque-secretary Mr Khairul Islam Mr Lukman Uddin Mr Mohammad Jabed Iqbal The directors, who are trustees for the purposes of charity law, have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benef it guidance published by the Commission. Company Secretary Mohammed Sanaul Haque Independent Examiner Mahbub Murshed, FMAAT, ICP& AFA 388-390. Romford Road London E7 8BS Structure, governance and management Governing Document The Charity is constituted as a company limited by guarantee and Is therefore governed by Its Articles of Association a5 adopted by a special resolution passed on the 1st July 2011.

Appointment of trustees All members are requested to send nominatlon of trustees (directors) prior to the election day and are Informed of the outgoing directors. Votlng Is by ballot and Is SUpe￿Ised by two independent commissioners appointed by the board. Trustee induction and training New trustees are brlefed on their legal obligation under charity and company law, the content of Memorandum and Articles of A550ciation, the committee and decislon maklng processes and recent financial plan of the charity. This ensures that new trustees are aware of the scope of their responsibilities Qrgonisotion The board of trustees administer the charity. The board meets regularly and Is asslsted by management committee which is elected by members to assist the board in day to day operatlons covering reli8lOU5 functions. educatiorb of all age groups, supervlslng malntenance and renovation work, collection of funds and other matter5 arlslng from tlme to tlme. All the trustee5 and the management committee glve their time freely and recelve no remuneratlon or other flnanelal benefits. Rlsk Manogement The charlty trustees have considered the malor rlsk5 to whlch the charlty Is exposed and have revlewed those risks and Steps have been taken to address those rlsks as follows: 11 Health and safety dlscusslon at Board Meetlngs. 21 Flnanclal policles and cash flow discussions with the bankers and frequent dlscussions wlth members. 31 Security and protection of property, staff, volunteers, students and congregatlon wlth the pollce, securlty flrm, and Insurance brokers. Objectlves and actlvltles The Charlty's oblect and Its princlpal actlvity contlnues to be that of malntalnin8 the m05que premise5 for prayers and worship, providing Islamic education, and promotlng the Islamic faith. The Charity is organized so that the board of directors, who are the Trustees of the Companyfft meet regularly in order to manage its affairs as there is no full-tlme admlnlstrator. A¢hlevement5 and performance Durin8 the year the charity increased the salary of the tutors as the number of students has Increased. The income received by Madrasa ha5 gone up from last year. The charity also incurred £56,196 on the necessary repairs and maintenance of the Mosque and Madrasa. The trustees conslder the performance of the Charity this year has been satlsfactory.

Flnancial revlew The net income during the year amounted to £54.708.00 whlch was higherthan previousyear. The chafity has restrictive fund of £36,464.00, £2396.00 & £2,804.00 for Madrasa {Kept in new Bank Account), Zakat and Funeral services respectively. Plans for future periods The aims of Essex Jamme Masjid Madrasa include: To connect Students to authentic Islamic teachings. To build and augment Islamic knowledge 50 as to understand how to live151am practically. To enable a positive atmosphere conductive to productive learnlng and development. To Increase student's love of Allah and His Messenger. To insplre students to embody the teachings of Islam and to be productive community role models. To instill confidence to respect others and thelr environments. There are also plans to develop community programmes with wlder community and other or8anisations a5 the trustees place great importance on sharing a good understanding of Islam with others whilst gaining an understanding of other cultures and traditions. Consideration is being given to build another floor above the secondary hall in order to accommodate increasing number of Madrasa attendees. Small company provlsions Thls report has been prepared in accordance with the provisions applicable to companies entitled to the small companies, exemption. The trustees. annual report was approved on 07 October 2025 and signed on behalf of the board of trustees by: Mr Lsjkman Uddin

ESSEX JAMME MASJID TRUST LIMITED (THE) Company Umlted by Guarantee Independent Examiner's Report to the T￿￿teeS of THE ESSEX JAMME MASJID TRUST LIMITED Year ended 31st July 2025 I report to the trustees on my examination of the financial statements ofTHE ESSEXJAMME MASJID TRUST LIMITED I'the charitl) for the year ended 31st July 2025. Responsibilities and basis of report As the trustees of the company land also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 20061'the 2006 ACYI. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eliEible for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 14515}{bl of the 2011 Act. Independent examlner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: l. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act,. or 2. the financial statements do not accord with those records: or 3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the account5 give a 'true and fairf view which is not a matter considered as part of an independent examination: or 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Prartice for accounting and reporting bv charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. 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 accounts to be reached. Mahbu urshed. FMA4T, ICPA, AFA Independent Examiner 07 October 2025

ESSEX JAMME MASJID TRUST LIMITED (THE) Company Limited by Guarantee Statement of Financial Artlvltles {includin8 Income and expendlture account) Year ended 31stJuly 2025 2025 2024 Unrestricted Restricted Fund Fund Total Funds Total Funds Note Income and endowments Donations and legacies 5 181,249 41,664 222.913 169.267 Charitable activities 145,816 145,816 147,362 Investment income 44,61XI 44,600 36.6C(I Total Income 371,665 41,664 413,329 353,229 Expendlture Expenditure on charitable activities 8,9 318 483 360 147 341016 Total expendlture 360 147 Net income 53,182 Other recognised galns and losses Gains from revaluation of fixed a55ets Net movement in funds Reconclllatlon of funds Total funds brought forward Total funds carried forward 53,182 53.182 12,213 1087 933 1.141,115 862 526 862,526 1950 459 1938 246 2,003,641 1,950,459 The statement of financial activities includes all gains and losse5 recognised in the year. All income and expenditure derive from continuing activities.

ESSEX JAMME MASJID TRUST LIMITED (THE) Company Limited by Guarantee Statement ot Flnanclal Posltlon 31 July 2025 2025 2024 Note Flxed assets Tangible flxed assets Investments Total flxed assets 16 17 1,180,610 1,180,610 1,905,610 1,905,610 Current assets Debtors Cash at bank and in hand 18 5,266 62,735 124,911 Credltors.. amounts lallln8 due wlthln one year Other credltors including taxation and social security Accruals and deferred Income 26,080 8C 21,852 Total credltors Net ¢Ur￿nt assets Total assets less current Ilabllltles Net assets Funds of the charlty Restricted Income funds: Revaluation reserve Other restricted income funds Unrestrlcted fund5'. Revaluation reserve Other unrestricted income funds 15.411 847.115 15.411 847,115 189,349 951766 189,349 58 Total unrestrlcted funds 1,141.115 1,087,933 Total charfty funds 21 1950 459

ESSEX JAMME MASJID TRUST LIMITED Company Llmlted by Guarantee Statement of Flnanclal Posltlon (contlnuedj 31 July 2025 For the year ending 31st July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Dlrectors, responsibilities.. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions appllcable to companies, subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for Issue on 07 Octobe 025, and are si8ned on behalf of the board by: Mr Lukman Uddin

THE ESSEX JAMME MASJID TRUST LIMITED Company Umlted by Guarantee Notes to the Flnanclal Statements Year ended 31st July 2025 l. General Informatlon The charity is a public benefit entity and a private company limited by guarantee. registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 48 Chelmsford Avenue, Southend-on-sea, Essex, SS2 6JG. Statement of compllance These financial statements have been prepared in compliance with FRS 102, The Financlal Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts In accordance with the Flnancial Reportlng Standard applicable in the UK and Republic of Ireland {FRS 102) (Charitles SORP IFRS 10211 and the Companies Act 2C¥)6. A¢¢ountln8 poll¢les Basls of preparatlon The financial staternents have been prepared on the historlcal cost basls. as modlfled by the revaluation of certain financial assets and liabilities and investment propertles measured at falr value through income or expenditure. The financlal statements are prepared in sterlln& which is the functional Currency of the entlty. Goln8 concern There are no material uncertaintles about the charity's abillty to contlnue. Dlsclosure exernptlons No cash flow statement has been presented for the company. Judgements and key Sources of estlmatlon uncertalnty The preparatlon of the financial statements requires mana8ement to make Judgements. estimates and assumption5 that affect the amounts reported. These e5timate5 and judgements are continually reviewed and are based on experience and other factors. includin8 expectations of future events that are believed to be reasonable under the circumstances. Fund accountin Unrestricted funds are available for use at the discretlon of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expendlture io

declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income fund5 or endowment funds. Incoming resources All in¢omln8 resources are included in the statement of financial activities when entitlement has passed to the charity., it is probable that the economic benefits associated with the transaction wlll flow to the charity and the amount can be reliably measured. The following specific policies are applied to partlcular categories of income= income from donations or grants is recognised when there is evldence of entitlement to the gift. receipt is probable and its amount can be measured reliably. legacy income is re¢o8nised when receipt is probable and entitlement Is establlshed. Income from donated goods is measured at the faif value of the goods unless thls Is impractical to measure reliably. in which case the value Is derNed from the cost to the donor or the estlmated resale value. Donated facilities and services are reco8nised in the accounts when received if the value can be reliably measured. No amounts are included for the contrlbution of general volunteer5. income from contracts for the supply of services is recognised with the delivery of the contracted servSce. This is classified as unrestricted funds unless there is a contractual requirement for It to be spent on a particular purpose and returned if unspent. in which case St may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a Ilabillty Is incurred. Expendlture Includes any VAT which cannot be fully recovered, and 15 classified under headings of the statement of financlal activltles to which it relates: expenditure on raisin8 funds includes the costs of all fundralslng activities, events, non-charitable tradin8 activities, and the sale of donated Boods. - expendlture on charitable activltles includes all costs incurred by a charity In undertaklng activitles that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relatln8 to the governance of the charity apportioned to charitable activities. other expendlture Includes all expenditure that is neither related to ralsing funds for the charity nor part of Its expendlture on charitable activities. All costs are allocated to expenditure categorie5 reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportloned between the activities they contribute to on a reasonable, justifiable and conslstent basls. Tanglble asset5 Freehold Property is not depreciated as it is maintained to such a standard that the estlmated residual value is not likely to be less than the cost. Depreclatlon Depreciation is calculated so as to write off the cost or valuation of an asseL less Its resldual value, over the useful economic life of that asset as follows: Fixtures and Fittings 15% straight line Equipment 25 % straight line li

Investments Unlisted equity investments are initially recorded at cost and subsequently measured at falr value. If fair value cannot be reliably measured, assets are measured at cost less impairment. Listed inve5tment5 are measured at fair value with changes in fair value being recognised in Income or expenditure. Investment property Investment property is initially recorded at cost, which Includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in income or expenditure. If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such uniil it is expected that fair value will be reliablv measurable on an on-going basi5. Impairment of fixed assets A review for indicator5 of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the coverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of a55ets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For Impairment testing of goodwill, the goodwill acquired in a business combination is. from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Flnanclal Instruments A financial asset or a financial liability is recognised only when the entity become5 a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or parable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it 15 recognised at the present value of the future payment5 discounted at a market rate of interest for a similar debt Instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be pald or received and not discounted. Defined contribution plans Contributions to defined contribution plans are recogni5ed as an expense in the period in whlch the related service is provided. Prepaid contributions are recogni5ed a5 an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reportlng date in whlch the 12

employees render the related service. the liability is measured on a discounted present value basis. The unwindin8 of the discount is recognised as an expense in the period in which it arises. Limited by guarantee The Company was incorporated as a company limited by guarantee and not having a share capital. Every member of the company has undertaken to contribute to the assets of the company. in the event of its being wound up while a member. within one year after ceasing to be a member. an amount not exceedin8 £100. Donations and legacies Unrestricted Fund Total funds 2025 Unrestricted Fund Total funds 2024 Donations Appeals & donations 181,249 181.249 137,267 137,267 Restricted Fund Total funds 2025 Restrirted Fund Total funds 2024 Donations Appeals & donations 41,664 41.664 32.1)X) 32.0(Kl Charitable artivities Unrestricted Fund Total funds 2025 Unrestricted Fund Total funds 2024 Fees for educational activitie5 145,816 Investment income Unrestricted Fund 145,816 147.362 147,362 Total fibnds 2025 Unrestricted Fund Totsl funds 2024 Income from investment properties Bank interest receivable 44.600 36.6(K) 36.61X) Costs of raising donations and legacles Unrestricted Total fund5 Fund 2025 Unrestricted Fund Total funds 2024 H05Pltality & catering 13

Investment management corts Unrestricted Fund Total funds 20Z5 Unrestricted Fund Total fvnds 2024 Property repairs and maintenance charges 10. Expenditure on charitable activitles by fund type Unrestricted Restrirted Total funds Total Fund 2025 Fund Totsl fund5 2024 Mosque maintenance & upkeep 136,456 Education & religious service 147.112 Humanitarian Aid and Appeals Support costs 136,456 147,112 41,664 121,168 121.168 131,577 131,577 39,113 39.113 41.664 34,915 11. Analysis of support costs Mosque Management Education Totsl 2025 Total 2024 Communications and IT General office Finance costs Governance costs 32.0 1,715 1,200 34 Support costs are allocated as appropriate on basis of staff time. floor area and usage. 32.1))O 1,715 1.2CM) 45,296 2,437 1,425 14

1. Net income Net income is stated after charging/lcreditingl: 2025 2024 Depreciation of tangible fixed assets

2. Independent examination fees 2025 2024 Fees payable to the independent examiner for: Indepertdent examination of the financial statements 1,200 1,425 14.Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2025 2024 Wages and salaries Employer contributions to pension plans 207,676 177,755 930 The average head count of employees during the year was 3412024: 241. The average number of full-time equivalent employees duf ing the year is analysed a5 follows: No employee received employee benefits of more than £60,000 during the year12024.. Nill. IS. Trustee remuneratlon and expenses No remuneration or other benefits from employment with the charity or a related entlty were received by the trustees. Is

3. Tangible fixed assets Freehold Property Fixture & Fittings Equlpment Total C05t At 1st August 2024 1,180,610 Additions 1,180,610 At 31st July 2025 1.180.610 1.180,610 Depreclatlon At 1st August 2024 Charge for the year At 31st July 2025 Carrying amount At 31st July 2025 1 180 610 1180 610 At 31st July 2024 1 180 610 1 180 610

4. Investments Investment propertles Cost or valuation At 1st August 2024 and 31st July 2025 725,000 Impairment At 1st August 2024 and 31st July 2025 Carrying amount At 31st July 2025 At 31st July 2024 All investments shown above are held at valuation. Investment propertles Investment Properties held above is at valuation by Trustees. 725,000 725,000

5. Debtors 2025 2024 Prepayments and accrued income 5,265 16

6. Other credltors Includlng taxation and 50¢ial securlty falllng due wlthln one year 2025 2024 Social security and other taxes Pension Contributions 10 Smart Pensions Other creditor5 4,547 1,852 20.Pensions and other post retirement beneflts Defined contribution plans The amount recognised in income or expenditure as an expense in relation to deflned contribution plans was £93112024.. £9301.

7. Analysls of charitable funds Unrestricted funds At I" August 2024 Gains Expenditure Adj and Losses At 31" July 2025 Income General funds 898,584 371,665 1318,4831 951.766 Revaluation reserve 189 349 189 349 Restricted funds At IS% August 2024 Galns At 31" Expenditure Adj and Losses July 2025 Income General funds 862,526 41,664 141,6641 862,526 Revaluarion reserve Total Fund 2.003,641 17