Charity registration number 1162811 (England and Wales)
Company registration number 07822028
NORTH ILFORD COMMUNITY CENTRE LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
NORTH ILFORD COMMUNITY CENTRE LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr R Patel OBE
Mr M Firoz
Mr A Patel
Mr S Ahmed
Mr A Ugradar
Charity number
1162811
Company number
07822028
Registered office
C/O Whitmore Law Llp
10 Cameron Road
Seven Kings
Ilford
Essex
United Kingdom
IG3 8LA
NORTH ILFORD COMMUNITY CENTRE LTD
CONTENTS
Page
Trustees' report
1 - 2
Statement of financial activities
3
Balance sheet
4
Notes to the financial statements
5 - 10
NORTH ILFORD COMMUNITY CENTRE LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 October 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Objectives and activities

The principal activity of the Charity continued to be that of an established mosque and a religious school.

The C harity's purposes as set out in the objects contained in the C ompany's M emorandum of A ssociation are to:

- advance the faith and practices of Islam;

- advance education and training of the teachings of Islam for the public benefit;

- relieve or prevent poverty, sickness, distress and suffering irrespective of nationality, race, ethnic origin and religious beliefs;

- establish and administer a mosque, madra s sah, recreational and educational facilities; and

- assist Muslims in complying with the tenets of Islam.

- economic and social development of the community

The strategies used to meet these objectives included:

- providing a place of worship for congregational five daily prayers;

- providing facilities and teachers; and

- collecting funds from the congregation to donate to good causes.

The Trustees have paid due regard to guidance on public benefit issued by T he Charity Commission in deciding what activities the Charity should undertake.

Use of volunteers

The Charity encourages all members of the Mosque and community to be involved in voluntary services and to share the skills they have acquired in their life with others.

All those volunteers working with projects involving children or other vulnerable groups undergo mandatory disclosure and barring service (DBS) checks.

Achievements and performance

The Charity continued to provide the facilities of the Mosque for the performance of prayers, worship and madrassah to the local community. The Trustees are satisfied with the overall performance of the Charity.

The Charity also continued fund raising activities for running of the Mosque and Madrassah. The Trustees agree that fund-raising programs should be more focused in order to bring in additional donations.

Financial review

The Charity raised £20,801 (2024: £18,677) for the running of the Mosque and received government grants of Nil (2024: Nil) during the year.

Reserves policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate such exposure.

NORTH ILFORD COMMUNITY CENTRE LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -

Plans for future

The Trustees plan to continue holding a series of events inviting visiting Imams to the Mosque who can share their learning and understanding of Islam and teaching of Quran with the community.

Structure, governance and management

The Charity is a registered charity and a company limited by guarantee without having any share capital.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date signature of the financial statements were:

Mr R Patel OBE
Mr M Firoz
Mr A Patel
Mr S Ahmed
Mr A Ugradar

The D irectors of the C ompany are charity trustees for the purpose of charity law and are also members under the company's Articles of Association. Under the Memorandum and Articles of Association the C harity may appoint by ordinary resolution additional directors. All members g a ve their time voluntarily and received no benefits from the charity.

Recruitment and appointment of trustees

New trustees are appointed by members of the Charity at an AGM or at a committee meeting.

Induction and training of trustees

New trustees are briefed on their legal obligations under the Charity Law, objectives, policies, procedures and financial performance of the Charity. New trustees also meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events which will facilitate the undertaking of the their role.

The Trustees' r eport was approved by the Board of Trustees.

Mr R Patel OBE
Trustee
Dated: 20 July 2026
NORTH ILFORD COMMUNITY CENTRE LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
3
20,801
18,677
Expenditure on:
Charitable activities
4
24,413
30,495
Net outgoing resources before transfers
(3,612)
(11,818)
Net movement in funds
(3,612)
(11,818)
Fund balances at 1 November 2024
512,563
524,381
Fund balances at 31 October 2025
508,951
512,563

The statement of financial activities includes all gains and losses recognised in the year.

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

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
NORTH ILFORD COMMUNITY CENTRE LTD
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
8
483,482
483,482
Current assets
Debtors
9
127
140
Cash at bank and in hand
26,986
30,526
27,113
30,666
Creditors: amounts falling due within one year
10
(1,644)
(1,585)
Net current assets
25,469
29,081
Total assets less current liabilities
508,951
512,563
The funds of the Charity
Unrestricted funds
12
508,951
512,563
508,951
512,563

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 October 2025.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 20 July 2026
Mr R Patel OBE
Trustee
NORTH ILFORD COMMUNITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
1
Accounting policies
Charity information

North Ilford Community Centre Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is C/O Whitmore Law Llp, 10 Cameron Road, Seven Kings, Ilford, Essex, IG3 8LA, United Kingdom.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: 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)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include freehold properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

1.4
Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Government grants are recognised once the charity is entitled, unless performance conditions require deferral of the amount.

NORTH ILFORD COMMUNITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 6 -
1.5
Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life.

Land and buildings
Nil

Freehold land and buildings are not depreciated but are subject to annual impairment review. The residual value of the building at the end of its estimated useful life is estimated to be higher than the carrying value, therefore the depreciation charge on building is nil.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7
Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

NORTH ILFORD COMMUNITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 7 -
Basic financial liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
20,801
18,677
NORTH ILFORD COMMUNITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
4
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Share of support and governance costs (see note 5)
Support
4,983
11,615
Governance
19,430
18,880
24,413
30,495
Analysis by fund
Unrestricted funds
24,413
30,495
5
Support costs allocated to activities
2025
2024
£
£
Rates
893
825
Light and heat
2,550
2,915
Insurance
922
1,036
Bank charges
117
135
Accountancy
500
500
Repair and maintance
-
6,104
Fine and penalities
-
100
Governance costs
19,431
18,880
24,413
30,495
Analysed between:
Charitable activities
24,413
30,495

Support costs include accountancy fees of £500 (2024 - £500).

6
Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

7
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
1
1
NORTH ILFORD COMMUNITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
7
Employees
(Continued)
- 9 -
Employment costs
2025
2024
£
£
Wages and salaries
17,514
17,513
Social security costs
1,579
1,084
Other pension costs
338
283
19,431
18,880
There were no employees whose annual remuneration was more than £60,000.
8
Tangible fixed assets
Land and buildings
£
Cost
At 1 November 2024
483,482
At 31 October 2025
483,482
Carrying amount
At 31 October 2025
483,482
At 31 October 2024
483,482
9
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
127
140
10
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
271
213
Other creditors
1,373
1,372
1,644
1,585
11
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
338
283
NORTH ILFORD COMMUNITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 10 -
12
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 November 2024
Incoming resources
Resources expended
At 31 October 2025
£
£
£
£
General funds
512,563
20,801
(24,413)
508,951
Previous year:
At 1 November 2023
Incoming resources
Resources expended
At 31 October 2024
£
£
£
£
General funds
524,381
18,677
(30,495)
512,563
13
Analysis of net assets between funds
Unrestricted
funds
2025
£
At 31 October 2025:
Tangible assets
483,482
Current assets/(liabilities)
25,469
508,951
Unrestricted
funds
2024
£
At 31 October 2024:
Tangible assets
483,482
Current assets/(liabilities)
29,081
512,563
2025-10-31 2024-11-01 false false false CCH Software iXBRL Review & Tag 2025.2 07822028 2024-11-01 2025-10-31 07822028 bus:Director1 2024-11-01 2025-10-31 07822028 bus:Director2 2024-11-01 2025-10-31 07822028 bus:Director3 2024-11-01 2025-10-31 07822028 bus:Director4 2024-11-01 2025-10-31 07822028 bus:Director5 2024-11-01 2025-10-31 07822028 2025-10-31 07822028 2024-10-31 07822028 2023-11-01 2024-10-31 07822028 bus:FRS102 2024-11-01 2025-10-31 07822028 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 07822028 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP