BROMLEY MUSLIM ASSOCIATION Charity Accounts

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
	--------	--------	-------	---------