0 false false false false false false true false false false true true No description of principal activity 2025-03-01 Sage Accounts Production Advanced 2025 - FRS102_2025_Charity xbrli:pure xbrli:shares iso4217:GBP 6919561 2025-03-01 2026-02-28 6919561 2026-02-28 6919561 2025-02-28 6919561 2024-03-01 2025-02-28 6919561 2025-02-28 6919561 2024-02-29 6919561 bus:LeadAgentIfApplicable 2025-03-01 2026-02-28 6919561 char:Trustee1 2025-03-01 2026-02-28 6919561 char:Trustee2 2025-03-01 2026-02-28 6919561 char:Trustee3 2025-03-01 2026-02-28 6919561 char:TotalUnrestrictedFunds 2025-02-28 6919561 char:TotalUnrestrictedFunds 2026-02-28 6919561 char:TotalUnrestrictedFunds 2025-02-28 6919561 char:TotalUnrestrictedFunds 2025-03-01 2026-02-28 6919561 char:TotalUnrestrictedFunds 2024-03-01 2025-02-28 6919561 core:WithinOneYear 2026-02-28 6919561 core:WithinOneYear 2025-02-28 6919561 bus:SmallEntities 2025-03-01 2026-02-28 6919561 bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 6919561 bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 6919561 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 6919561 bus:FullAccounts 2025-03-01 2026-02-28
COMPANY REGISTRATION NUMBER: 6919561
CHARITY REGISTRATION NUMBER: 1184996

BROMLEY MUSLIM ASSOCIATION

Company Limited by Guarantee

Unaudited Financial Statements

28 February 2026

BROMLEY MUSLIM ASSOCIATION

Company Limited by Guarantee

Financial Statements

Year ended 28 February 2026

| Page

Trustees' annual report (incorporating the director's report) | 1

Statement of financial activities (including income and expenditure account) | 3

Statement of financial position | 4

Notes to the financial statements | 5

BROMLEY MUSLIM ASSOCIATION

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 28 February 2026
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 28 February 2026 .
Reference and administrative details

Registered charity name | BROMLEY MUSLIM ASSOCIATION

Charity registration number | 1184996

Company registration number | 6919561

Principal office and registered | 156 Bromley Road
office | Beckenham
| Kent
| BR3 6PG

The trustees

| Mr. M M Miah |
| Mr. S Miah |
| Mr. S. Mahmood |

Accountants | Begg, Williamson & Co
| Chartered Certified Accountants
| 24 Church Road
| Crystal Palace
| London
| UK
| SE19 2ET

Objectives and activities
To Advance the Islamic faith in acordance with the statemnet of faith in kent and throughout England and Wales for the public benefit, mainly but not exclisively by:
-PROVIDING RELIGIOUS EDUCATION
-PROMOTING SOCIAL COHESION AND WELL-BEING IN THE COMMUNITY
Financial review
Enter sub-headings to line 2. e.g. Sub-heading
The Qard Hasanah Loans ( Interest Free Loans) are specifically for the Purchase of a Community Centre, and will need to be refunded if the project does not go ahead.
Small company provisions
This 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 1 April 2026 and signed on behalf of the board of trustees by:

Mr. M M Miah | Mr. S Miah
Trustee | Trustee

Mr. S. Mahmood |
Trustee |

BROMLEY MUSLIM ASSOCIATION

Company Limited by Guarantee

Statement of Financial Activities
(including income and expenditure account)

Year ended 28 February 2026

| 2026 | 2025
| Unrestricted funds | Total funds | Total funds
Note | £ | £ | £

Income and endowments

Donations and legacies | 5 | 11,426 | 11,426 | 19,908
| -------- | -------- | --------
Total income | 11,426 | 11,426 | 19,908
| -------- | -------- | --------

Expenditure

Expenditure on charitable activities | 6,7 | 3,714 | 3,714 | 2,573
| -------- | -------- | --------
Total expenditure | 3,714 | 3,714 | 2,573
| -------- | -------- | --------

| -------- | -------- | --------
Net income and net movement in funds | 7,712 | 7,712 | 17,335
| -------- | -------- | --------

Reconciliation of funds

Total funds brought forward | 104,310 | 104,310 | 86,975
| --------- | --------- | ---------
Total funds carried forward | 112,022 | 112,022 | 104,310
| --------- | --------- | ---------

The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

BROMLEY MUSLIM ASSOCIATION

Company Limited by Guarantee

Statement of Financial Position

28 February 2026

| 2026 | 2025
Note | £ | £

Current assets

Cash at bank and in hand | 418,022 | 437,310

Creditors: amounts falling due within one year | 9 | 306,000 | 333,000
| --------- | ---------
Net current assets | 112,022 | 104,310
| --------- | ---------
Total assets less current liabilities | 112,022 | 104,310
| --------- | ---------

Funds of the charity

Unrestricted funds | 112,022 | 104,310
|  | --------- | ---------
Total charity funds | 10 | 112,022 | 104,310
|  | --------- | ---------

For the year ending 28 February 2026 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 1 April 2026 , and are signed on behalf of the board by:

Mr. M M Miah | Mr. S Miah
Trustee | Trustee

Mr. S. Mahmood |
Trustee |

BROMLEY MUSLIM ASSOCIATION

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 28 February 2026
1. General information
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 156 Bromley Road, Beckenham, Kent, BR3 6PG.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion 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 expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming 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 will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. 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 it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
4. Limited by guarantee
5. Donations and legacies

|  | Unrestricted Funds | Total Funds 2026 | Unrestricted Funds | Total Funds 2025
|  | £ | £ | £ | £

Donations

| General Donations | 11,426 | 11,426 | 19,908 | 19,908
|  | -------- | -------- | -------- | --------

6. Expenditure on charitable activities by fund type

|  | Unrestricted Funds | Total Funds 2026 | Unrestricted Funds | Total Funds 2025
|  | £ | £ | £ | £
| Activity type 28 | 3,626 | 3,626 | 2,389 | 2,389
| Support costs | 88 | 88 | 184 | 184
|  | ------- | ------- | ------- | -------
|  | 3,714 | 3,714 | 2,573 | 2,573
|  | ------- | ------- | ------- | -------

7. Expenditure on charitable activities by activity type

| Activities undertaken directly | Support costs | Total funds 2026 | Total fund 2025
| £ | £ | £ | £
| Activity type 28 | 3,626 | – | 3,626 | 2,389
| Governance costs | – | 88 | 88 | 184
|  | ------- | ---- | ------- | -------
|  | 3,626 | 88 | 3,714 | 2,573
|  | ------- | ---- | ------- | -------

8. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees;
9. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 306,000 | 333,000
| --------- | ---------

10. Analysis of charitable funds
Unrestricted funds

| At 1 March 2025 | Income | Expenditure | At 28 February 2026
| £ | £ | £ | £
General funds | 104,310 | 11,426 | (3,714) | 112,022
| --------- | -------- | ------- | ---------

| At 1 March 2024 | Income | Expenditure | At 28 February 2025
| £ | £ | £ | £
General funds | 86,975 | 19,908 | (2,573) | 104,310
| -------- | -------- | ------- | ---------