REGISTERED CHARITY NUMBER: 1083080
SALAFI BOOKSTORE IIND ISLAMIC CENTRE
REPORT AND FINAIYCKAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

SALAFI BOOKSTORE AND ISLAMIC CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Pog¢
Tru8te¢'$ Reporl
Independent Auditor's Report
StA¢emenl Of Fingn¢ial Activities
12
Balanc¢ Sh¢¢t
13
Statement of Cash Flows
14
Notts To The Fininelal StAlements
15
Ineome & Expendilure St2tem¢nt
21

SAIAFI BOOKsfoRE AND ISLATrIIC CENI'R
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEWI'EMBER 2024
The Tru51ees ptesenttI￿lr report aml a￿Jited rrt9rtc￿1 Statem￿ of I1￿ charity for y¢w emled JO S¢picmber 2024.
REI FEREIYCE AND ADMINI￿RATIVE DETAILS
CHARITY NUMBER:
1083080
REGISTERED ADDRgss
472 Coventy Rodd
Small Heaih
Bimiinglh*n
BIOOUG
EXEc￿1VE COMMITTEE CHAIRMAN
Mr Ni8el AndT¢iV Francis
EXECUTIVE COMMITTEE SECRETARY
Mr AmJ￿ Rafiq
TRUSTEES
Mr Amjad Rafiq
Mr Amiad Hussain
Mf Nigel Andrew Francis
ACCOUNTANTSI AUDITORS
MAT Glo￿￿ Limited
S Ilighgaie Busine55 Cenlre
Highgaie Road
Birmiwaham
B12 8EA
BAP4KERS
Uoyd$ Bank
Page l of 21

SALAFI BOOKSTORE AND ISLAMIC CEfffRE
REVORT OF THE TRUSTE&S
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Trth%ices pres¢nt ihcir annual Tewrt and audit¢d fitwiciai slaternenls forihc year ¢tthl 30 Scpl¢mber2024 and confirm that Ihry coinply ivith th
Charities Aci 2011, Ihc Trusi De¢d and ih¢ Charilies SORP applicabl¢ to chaTiti¢5 p￿ParIng iheir accou￿$ ii) accordance with th¢
Fillartcial Rtporting Stsmdard applicable in Ihe UK and Republi¢ of Ireland IFRS 102).
Admilli$tr8live InfoYmAtio
TTV5tees ivho hov¢ s¢rvd for th¢ yw cnd¢d 30 S¢ptember 2024 ￿Te follo%vs'.
Mr Amjad Rofiq
Mr Ainjad Flussain
Mr Nigel ￿ld1¢W FIAnci$
- Truslc¢
- Trw%tc¢
- TnLstc¢
l. Gov¢rn8n¢¢, Siru¢turt Malligtmtnt
Gov¢rb)Ing Do¢umtnl
SAlofi Bookstore ond Isl¥mi¢ C¢nlTe was ￿￿titUted Chsrilable TI￿t re8islered wilh c￿rity Commission (#130 Odober 2000 under
Ihe Choriiy number 1083080. It IS 8overned by a TF￿￿ Deed, d￿ed 23rd July 1999. ￿ended on 1st July 2019.
OryaniiAtionil Struetu
The tlU51ees ire tsppoiii¢cd by & resoluiion ofihe trnsitts wsed al a Special meetin8 ¢alkd under clause'D' of the Deed of
Trust. The ITusiees Are r£s￿￿11ble for Ihe fol1th￿n8'.
- The dAy io day iunrting of the t¢J(*sto￿ online booksloye:
- Or8atiisin8 fundTaisinÈ activities:
- Or8Stiisin8 events for Wqwion of the 8(*ls of ehariiy:
- All adininislralive affairs connected to iht eharity.
2. ObJeellvts #nd Aetlvl¢les
Our Alms
objteiives of tl)e ¢h8rityAre sel out in Ihe Cbaiitys T￿￿1 Deed and ¢an be ¢xwessed 88 folloM% in slightly thM)rede¢ail..
- To wblish txxTrks &nd Icaflets to wlvartee the uTth5bnding of ihc Solafi beliefS4E￿ pr*iicex
- To provide a trf)oksI￿e in a safc and *rlcomingenYironmcnt to all rcl1glo￿ and peryJ&8ions to come anrf karn Salari beliefs
and ptaclices
- To advance educalion of ihE community. in pArticulw musli￿￿5 Ihrough the matntenatKe ofeducationd establishments and
I￿OS9ueS
Page 2 of 21

'ro advatice the moderate pietist Sal8fE ￿llerS w¥tice$ th￿ call co li￿t1&alOngs￿¢ all people peftcefuily whilst tnaiRtainin8
on¢'s faith
- To etK(wrage good behavior and kind ¢onduct kiween Muslints al￿ non-muslims
- To teach thal foll￿vIng different reliwtN)s should la kn extremistnor irtokraKe ￿￿thIn Communities
- Working with s¢lMy>15, eolle8e5 atyj untveisiiies to wiv1￿£ uknslanding ofsalafi belief$a￿A prncliets
- Enhan¢¢ a sensc of W<ywn8 aNI stren8t1￿ ¢ommitmeni los(￿Iety aT¥J ils txt*rnient
- To cducate Muslims and non.Muslims about thc dangers of cxtretnism and In particulgr viol¢nth¢rrorist ¢xlr¢mism
that 15 not sanctioncd in Islam in an￿waY. fomi or rnanner. In this r¢8ard isr ¢￿tIMKI￿lY prothe leaflets. a￿1￿0 lec(ures &nd
books Ilkqt aiin to educate aTKI play A role in d¢-radicaltS￿1Qt)
- To ¢¢x)p¢ral¢ ivsth local policc ICouthtcrTerrorism Uniil aNI lhe"Pre￿lll Team. ¢0 help in co￿tering extrcmist ideologics. In
this f¢Bwd one of ourtrust¢es deliY¢red h lecture at the Polbce hethlqtsttrtets in Bimiinghani
- Empoiver the c(rnunity to becwx &8PiTLll& eff¢ciive ald I*0d￿tiVe LMmbets of the Brilish 50ci¢ty
Our objectiv¢5 Are set ¢Q fefle¢i the Islami¢ Sal8fi fahth and coinjnunity aims Each year tnjsttts revi¢w our obje¢live$ and acrivilies lo
Cllsiire Iheyconlinue to iefle¢t out aims. lrt canwn8 Out this reysew the m￿$ have corwdertd th¢ Chority Commission's 8¢n¢ra] 8uidan¢e on
publt¢ b¢n¢fit.
Our aim T¢main5 lo provide the community. Muslims *)d non-muslims alike. th¢OPk￿rt￿lity lo learn abow S￿ar• Islamic tenets. practiees &nd
Ivorship.
Our ambition is to build self ¢onr￿enCe of the Mwlims ib) Iheir faiih and throu8h our efflxts ind a￿1VilieS help make our sD¢iety pethful,
vibrant and hormonious.
StrAle¥iei
Ali importtsiil Emrt of our slratCBY is commiinity SPiTLIuDi welfhre aThJ education. All our eomiiiiirtiry rttivitiex 1rtc1￿ln8 Cl￿￿5 and seminars are
advertLSed and wel¢om¢ the porticipalion of 811 in our local communily. Muslims #rtd non-muslims alike. All of our aclivities are frtt and
5UPPOrted by publie d4)ndiotts.
3. R¢eruitineiit xnd Appolntmettt of TrM$lee$
'rh¢ ¢xistin8 Iruslees art responsible for ihe reeruiiment of new Iruslees by¢ ID doiiig so the In￿te¢S seek the vieivs and Tecommendaiions
of both ¢lrt¢rs and youn8 represeiilation The trusiees believe this appfoa¢h er)Wfes ihe new tru￿rts are reS￿led members tsf th¢ faith and
Communiry and to erL8ure that 8ood rei#iions4re fosttred beNween ik ¢haFity and ¢k people of theeommunity Ih&i ve suve.
In selectin8 new In￿1¢¢$, we seek to identify people who Te8ularly afte￿ events and organised by the thj &Te willing
to volunteer lo help in our tKoad¢r commutiiry work. P￿entI￿1 Intstee5 are inviied lo ailcnd tnL%tces meelings observers and are
giv¢n more det&il8 of the ¢hority$ ainLS and ac(ivities and, if all th¢y ar¢ ihcn pro[￿Sed a5 nNY ITU51ees al thc 5ub5equeTrt tntstees,
Ineeting. ThES process allows due ¢onsidErntioiJ of ihe person'5 cligibility, PCTsonDI compclcncc. specialist knoiYled8e and skills.
Induttlon And Tr*lhlrt% ofTrn$teei
Following appoinlmenl, new Irust¢cs orr introd¢tttd to thetT role and 8iven wes of ihe TnL31 Deed and a guide to th¢ policie$ and
pmcedures adopted by our charity. A n4unbcr of pvbli¢ations from th¢ charities commission aT¢ also Provided in¢lvding the 8uid8n¢¢ o
charities wid public benefit and on Ihc adY8n¢rmcrt of religion for Ih¢ publi¢ benefit. ThLS ensvre3 that nuv trwslees ar¢ alvar¢ of (he SCOPE of ihEir
resp0j￿jbiIIleS under the Charilics Act. Init￿lty. new trustees work ivith an ¢xisiin8 tn￿¢¢¢ wisiingon pani¢ulor o¢tivities and projects run by Ihc
charity. After Xalisfaclory feedback frorn exisling tru51r¢5, they gr¢ th¢n given the task of le￿ing a pwti¢ulara¢tivity or project. rep)rting PTogfc55
at Iruslee5 Ineelings
Pase 3 of 21

4. Aclii¢v¢m¢llts aiid PerfoThRlltt
We are plcas¢d to report on the substantial ¢ompl¢iion of the construction and ref*rtJishment iyork ai the Aston Mosque in Birniin8hain. It ES noiv
functional artd Tegular prayets are held and community servites delivered. D￿1￿ ihks year. i¥t have complcted Jnajoi rcnovdti¢MJ wvrks at
Wrighi Street Mosque. The ivork ivas catrieil out lo improv¢ the ￿lI]ll¢s.
We ale 8rateful for the onsoin8 SUlV)rt ofthe ¢ommurtity in supporting this imwrf￿termlCaV0￿r.
OYers¢H$ Ald
We havc raised funds to Iwlp w)r aNI nttdy kyl¢ thrOU8kn￿ ihe Jrar in Pakislan. IndO￿l•4￿d a¢r055 Afrlca. We hav¢ i￿lUd￿ som¢
images of wrk done overseas. We Wlwld like ￿ thank everyone for participatin8 in these efforts i¥)th hcTC in th¢ UK and Iw8lly
Overseus Ch4rity IYorkApri12024- Pohziaii. Bungludesh. lthesia. Gouibia
e4of21

Hutjdreds aiid I1￿uSandS of free ]eaflets have yoduced by the ¢han"ty ￿￿j distributed. Here is a selection ofilwn..
SEVEt4 FufiDAIIENTJI
SALAFISM
QUESTIONS
.%IMPIE
CJUIOE
TO
THE
TAWHID
I%Lniilll: NtDlllliHEISM
FAOIITME
Th**wSlrnpJ
l¥iUHAMMAD
Hall Gulde
ISIS
,eBRORI&
JESV$ 50N OP MAIIY.,
NON'.MiISLIMS
HOW TO INTERACT
WITH NON-MUSLIMS
! ff-4H, ￿lJ.
FUNERAL
11 p.tsl
AN AUTHENTICkn '
P4B Y STEP GGfDE
Suppilcatlons
THE PROPHET
MUHAMMAD
IIRAYER AND
PURIFICATIQN
FA
THESE IIRE THE ..
THEY EllLW IK
iiitLfjJ Jqth pi
tYJES Mji C
Pagc S of 21

Addi¢iorially. we have stV¢fal book publications ihai are sobl ihrough Ihe physical b￿kstOre atKi ihe online booksiore. again for the purtM>Se
ofdisseminalinE alld utMleTsthnditL8 Ihe Shlafi dwtyine.
Iym
¢ •* •
50.1, OFFI
UIC IIEANINC Oir.. .
PROPHET'S PRAYER
POCKETSIZE
Page 6 of 21

Several new publicatio￿ iveTe publashed duritis Ihis year. and is reflected on the Silafi Booksti>t&s I￿￿$lte I¥￿￿v.s8￿fll¥>oks1Ore.¢¢mn} 85 well
as in store.
5. FimfiD¢iAI rÈvAQW
The trustees r¢8ul8rly rev*iv the Teserves oftht charity. Theii policy is to IKAd eTh)u8h funds to meet a rniiiitnum of ¢hr¢< m¢mths ¢yrnting costs
of the ¢harity excl1￿1118 the dcpTccialioti and one off C05L of major refurbi5hmen￿MUIsition$. The net opEratin8 costs for the clwity ii? thr
year ended 30 Seplembei 2024 atteiexeludi118 deprecÈalion provision of £24.36512023'. £8.9)71 Ivas £32,877{2023.. £29.3611 per imontb.
The charity has a cojnbined bat)k and cash in hand resttv¢s amowitit)810 £765.447 (2023". £950.932J.
Thc tr￿St¢eS reservcs wlicy relating io ils shop and publicalions orwali]y ¢0sts ?s only 01) bank orcash reserves. It is a]so loen5ure that
the mar8jtJ betsvetn shop sg]es and cost of sales is sulTicieni io wovide eEthgh surp1￿% to k¢q) up ivith 11$ operating¢os1s.
P*1￿C1paI futhdlng SO￿￿eeS
The chalit￿$ ¢hait) Source ot inconje is Ihrou8h slM)p sales {Books0￿1 other pffylucls). In *Mition it a]so rettiv¢5 public donation5 ivhich con1r1￿
Vatds fultillijiu the aims and goals ofihe charity.
Duiin8 the year total bookstorc & publicalions income ivas £834.996 (2023.. £826.148). Total donations raised during thE ycar
veie £365.52912023.. £427.0581. these ivere general publi¢ don￿101)$.
The Cholity also received renial income of £31.59612023." £31.596) from shaTin8extt55 Part of the p￿mIseS. rerrted out lo another I￿n for profjt
org8nisalion iviih similar objtttives.
6. Rlsk MAnAgtmtnt
The Irusiees actively revieiv the major risks whtch the ¢haTity faces on a r¢8ular basis believe that maiThainin8 T¢5crves ai currcnt levels.
combined iviih an annual reVi￿v0f (he eonirols over key financial syste￿. Ivill provide suffjcienl resources in lh¢ eveni ofxlvc15c condiltons.
The trustees have also examined ￿k￿roperatiOnal and ￿)￿¢$$ risks fKe4 ty the ehttrity and confimi that ilw have e$tAbli$hed Systems to
mili8ale the 518nifL¢8nt risks.
7. TrM¥t¢¢'$ R¢spoThslbllitiu In Y¢l*dots ¢0 the Fln•nelAI S¢*lemtn¢s
The ¢h8rity tr￿te¢S are responsible for prep&rin8 an 8nnu81 bNJ fin&ncial xtaiements in ac¢LYdance iyith awjieible Jaw or
United Kiiigdom Ac¢ouniin8 Startda￿ {Urtited Kingdom Generally Aeeeptrd Praciicel
The law appli¢able 10 charities irt Engl8T￿ and Wales Ttquire ihe ch8tity tr￿tte5 10 prepare fLhwKial ￿atementS for e&h period ivhich
giv¢ a true and fair vieiy of Sthle of affairs of tht eharity of the Incomi￿ f¢SOUTW applicatiort of resouree5 of charity for ihAi
period. In pit￿rIn8 the financial statements, the Irusites are ￿qU1rCd to..
Sel¢ct suitsbl¢ a¢¢ountin8 wli¢ies then ttppty th¢m ¢(fflsistently
Obs¢rY¢ Ihe m¢ilM)d PTin¢ipl¢s in lh¢ chaTiti¢s SOR￿ IFRS 102)
Mak¢judgmenls AThJ estimates that ore ieasonable and wtylet*
S¢8¢e ivheiher applicable a¢coun¢tng slandards been foll￿￿1. sthjtti to ￿Y material dewturesdisclosed and
explained in th¢ fEnan¢i•l 51al¢mcnts
-rf Prepare the financial statcmcnt5 on thc 8oin8 rorKem bA5rs wile45 li FS inapproprwts to prestsme that Ihe charity
Ivill continue
Py7of21

The Iiuslees are responsible foi kteping properacc0unt1￿ records thai disclose iviih reasonoble *ruracy at any tsme ihe finoncial
tK151tion of the charity and to enabl¢ them to ensure thai ihe financi815tai¢ments comply ivith thE Charilics Act 2011 and SORP (FRS 1021.
Th¢y ar¢ also r¢sponsiblc for ￿r¢gUardIng the assets ofihe charjty and h¢n¢¢ taki1￿ r¢a50nable steps for Ihe preveiiiion atid deie¢tion of fra￿1
8iKi other irr¢8ularities.
The iNs*es for the purpose5 of charity law ivhoseTvcd during penod up to the dale ofihis retth are seLiN￿ ￿ page 2.
This report has be£n prepared in ￿COrdanCe iyith the CharitiC5 Act 2011. the T￿￿t De*d and the Ch2rit*es SORP
applicable lo charities Preparing their accounis in accordance ivith the Financial Rep)rtitl8 slat￿[d applicable iii ihe UK & R¢publi¢
of Ireland (FRS 101).
Appolmlment ofAuditors
MAT Global Liinited ha5 bECii apposntcd as Auditor in x¢ord￿re iviih Scdion 144 of the Chuilies ACL 2011.
Approved on 2 July 202S by Iht trustees And signed on thelr btkxifby".
Mr Nigel An
riw Fr*n¢is
Trustee
Page 8 of 21

JNDEPENDENT AVDII'ORS, REPORT TO THETRUSTELS OF
SALAFI BOOKSTORE AND ISLAMIC CEN'A'RE
FOR THE YEAR EliDED 30 sEPTE￿{BER 2024
OpiDkn
W¢ hav¢ auditcd th¢ final￿181 statemct]ts ofSal4fi Booksts)re and Islamic Centre ('[￿ charity'} for the ycar eTKied 30 Septctnbrr 2024 ivhich wmprisc
the Statement of Financial Activilies Balanc¢ Sh¢¢l. C8shfloiv Statenjcnl and N>tes to thc finaThci81 statem¢nts. irKludin8 significan¢ accouiiting polieits.
The fIT￿nCIal Teporting framework that has been appli¢d in their preparation is applieabk law 8nd United Kingdom A¢¢ouniing StatKiards. including
rRS 102 Th¢ Financial ReFM>rting Stat￿ard fyppli¢able in IJK 8ry1 R¢public of Er¢l8MI (Uniied King(kni Genernlly Accewcd A¢counling P[aGIL￿)
In our opinion, the financial sts*ements'.
' 8iv¢ a Iru¢ and fair viNvof th¢ state of IIK ¢harity'5 affairs as ￿ 30 Sepwnixr2024 and of its incomknB resourc￿ and appiicatson of r¢50urtt
for ihe yeAr then eith:
. hdve been properly prcpar¢d in a¢cord8n¢e with Untt¢d Kin8dom Gertra]ly Aceepted Ac￿￿￿ting P￿11￿.,
. h&v¢ bctn prepared in ac¢orth¢¢ iviih the T¢quirun¢nt$ of the Chvitiu Act 2011.
Ba$lJ for oplnlon
We conducted our qudit in a￿)[dance ivith Inte¥natKMwI Standards on AudiiinglUK) IISAS (UKII wmt &pplic&*le l&iY. Ckn r¢sponsibililies undcr tl)os¢
51aithrds are fvrtheT des¢riiKd in the Audr'lor J rJpoiuibiliii¢sfor ilie a￿11 ofiliefiiwii¢i4lsiaieiii¢iiis section of our report. We are li￿t￿￿e￿I or
the ¢lia(ity in a¢cordancc iviih th¢ ¢thi¢al T¢qUiTunenls ihal are Tclevani ￿ out a￿Jit of ihc financiaj starcmcrhts in th¢ UK, tr¢ludin8
Ihc FRC'5 Ethical sta1￿0rd and hav¢ fvifill¢d QILT other ethirdl iespon5ibilitie5 in XCOTkncc iviih th¢5¢ f¢qUifeMen￿. W¢ beli¢ve ihAt the audit
rvidcnre we h*v¢ obtained 1$ sufficient and gppropri8tt Io F￿0vide a forour opinioTL
Conclusions relRliug to %05Dg toneern
lrt auditing the financial stAlcm¢nts. Mr hov¢ c(4Klud¢d Ilkqt the Tn&*ee's we of the goin8 CO￿e￿n FASL50f x¢ountin8 in ihe w¢par￿10￿ of (he
f)nan¢ial stslements ￿ appropri&ie.
B￿ed on the work we have performed. Ive have not iden11f￿ any material uncenainties relatIr￿ to ¢v¢rts or coThlilions ih&t, indivtdu&lly or¢olleciively.
may cast Si8nifi¢gnt doubt 011 the Chority's ability to continue as 8 80in8 ¢on¢¢rn for 8 pentyj Of￿ kost 12 Inonihs from ivhen the fiMrKial slalern¢Ns
ar¢ authori8¢d for ISSU¢.
Our reJpon¥ibilities arbl the re9￿m3[bIlItIeS of Ihe trusttts with r¢spwl tO80in8 concern we des¢rittd in the rekvAni secliott$ of this report.
Olhtr Informitlon
Thc other inform8¢>on tompri5es ihe infomiaiion included in the 8nnuAI report. incltyJin8 the In￿re¢s. repon. other than the fLnwJcial 51aleJnent$ and
our auditor's report Ihereon. The In￿1¢¢5 ore r¢swnsible for ihe dher infornialion contai1￿ wiihin Ihe &￿U&l report. OUT OPLnton on the
rinaiKial stolemenls does not cover th¢ o¢h¢r informDlion and. exeew ￿ the extent <AhErwbse explicitty in our report, ive do not express any fomi
of assurartce conclusion IheTeon.
Osjr responsibiliiy is lo re8d the other Information and. in doing $0, considerwhether the other infomlation li matenally inconsisteni ivith lh¢
rinaneial 5¢aieL￿en¢S orour knowledge t￿18117¢d in I￿ ¢oiuse of the audit. OT otheThvist apt*aTS 10 be maierialty misstated. If ive idcnlify such material
inconsistencie5 or apparent material mis$laiemeni$, wt Ore rcquiT*J to dthermine ththeiher thts gives rise lo a material misstatcinent in (he
rinancial slatemenls tlieixselves. If. based on Ihe wort( we have perf￿1¢d, ¢orKlud¢ that Ihere 1$ a matuifil misstsiemeni ofihis ￿her infonftation,
ve 8r¢ required to report I1￿ f&t.
We have nothing 10 report in Ihis re88rd.
MAtlers whl¢h v¢ Are reqxired lo report by exreptlo
n the light of th¢ knowled8e and understanding of the charity itscnv1r0nmu￿ obtsi￿d in Ihecourx of the audit. we have identified material
misslalements in th¢ twstees, report.
We have nothin8 to report in respect of the following m&ier5 in r¢kn"on to which tlK Chaiities (ACCo￿tS and Retmjrtsl Eiegulalions 2￿8 requsle us
to report to yo41 if, our opirt¢on'.
. th¢ Infortttation 8iv¢rt in trust¢es' TeiN)rt is inconsistent in matrrial rc5pccI with thc financial slaternents. or
' sufficieiil accounliTh8 record5 hav¢ noi b¢¢n k¢pt' or
. Il% fingncial 5tatcmcn15 ar¢ not in ag￿eMen1 iviih theaccountins rtcord5- or
* we have tiot received all the in1￿m￿lI0n and explan8tion$ require for our a￿lit.
Page 9 of 21

Rt5poiisibilities of tr￿Alet$
As explained mort fijlly in t￿ In￿Tte$. respon$ibiliti¢s swemeni set pages 7-8. Ihe trLtstet$ ar¢ resp(msiblc lor the preparati￿Tr of the
rinancial siaiemenis and tor being saii5fied that they give 8 In￿ and fail vieiv, *id such intenwl conirol as the Itustec5 drt¢rn)ii)e is necessary to
eiwble Il)¢ preparation of rtnartial ststen)e￿ts thllt are flee from ma￿1&{ misstatement. 1vhell￿r to fraud ￿ CTTOr.
In PT¢paTing the financial 51atemeiits. the Irustees ate respTrnsEble foT a55e5sing the ¢h4rity'sability lo coniinut a5 a goin8 con¢¢Tn. dis¢losing. a5
applicable. malleis related to 80)ng ¢oncem and ustng the goin8¢￿￿ern basis of att¢)unting Emless tk trust¢¢S ¢ither iniend to I￿u]date the charity
or to ¢tast op¢ralion$, or have no realistic aliemative bui to do so.
Audltor'$ responslbllltlt$ for the iudlt of the fiMrttl#l st*ttm*nis
We have been oppoinied AS aLKlii(w under SeclEon 144 olthe Cheriiies Att 2011 aTrl rewt in att0rd1￿C with the Act a￿j Tcl¢vanl re8ulalion$ nhith
or hovingeffect thereutmler.
Our obje¢tiv¢$ ar¢ to obiaitj rewnabl¢ ￿suran¢t about iyhether the financial sthternenis ￿ a ivholc 8re fr¢¢ froni maienal mi$51aten￿nl. Ivheihcr due
lo frayd or error, and to issue an auditor's report ihal iKlu(ks our opinion. Reasonable assuTancc is a hi8h level Orassur￿l¢C. but is not a guaraniee
that an audit eonducied in ￿e0rdance ivith ISAS IUKI will ￿1VayS dettt¢ a mDtUTal misslat¢m¢nl ithen it exists.
Missloteiments can arise fr(4n hud or trror8nd are considered M￿trIal if. individually in a8wgale. Ilw could rea50nobly b¢ ¢xpec*d to
Influence th¢ eco1￿1￿1£ decisions of u5er5 laktn on the basis of I￿Se financial si&emcnls
IITeBularilies. ineluding fra￿. are insiincey of non-eompliance wth laivs re8u13tlo￿. Wede$i8n procedures in lirtc iviih ow r¢spDnsibiliti¢S.
outlined above, to dclecl inaterial Inisstat¢m¢nts in r¢sp¢ct of iire8ularili¢s. including fyaud. The extent to ithich our procedures are ¢apablE or
deteetjng ifTe8uiarities, includin8 fraud ts detailed beloiy.
• th¢ engagement partner ensured that the en8a8emenl team coll¢¢tive]y had the apwopTilte ￿Th￿tenCe, c8pabililies skills io tdcntify or ￿(08n1￿¢
non-¢omplion¢¢ with applicable iAiVS and re8ulations'.
• Ive Identified th¢ laivs and r¢8ulaiions applicable io the Tn￿1 1hr{￿Bh discussio￿ wifh 1rn51tts ond o11￿ ￿¥￿8¢m¢m. fr(xn our cOmrne￿Ilr
knowledge and experience of the islarnie reli8ious seaor..
' we focused oa specific lams and r¢8ulaiions ivhieh ive C{￿Sidered may httve o direct material ¢ff¢¢l on ihe fi￿ntial $￿t¢￿t￿¢S orthe op¢rotions
ofihe Trusi. includift8 the Charities Act 2011, 18xaiion legislaiion, daia Pftsfrdion, anli-bribery, employment. enviroThThenlal
and he&llh and safdy legislAllOn.
It ossessed (he exleni of compliance wilh the la1￿ and regulations identified above Ihrou8h makin8 t￿￿1￿leS of man4emEnt and inspectin8 le￿1
Corresp￿idenCe, and
• idtniificd laws ond r¢8ulations ivhich were eommunieated iviihin the audit team re8ularly and (he ieam reinained alerl to inslarw of non-compliaTW¢
throughout the audil. We assessed Ihe swceptibility of the Trust'$ fintrtiJ] stslements io M￿trIal mis$thiemert, includi118 obt4bnin8 gn
uithrsianding of how fraud might occur, by..
• making enquiries of mnagemeni as to ivhere they considered there wts 5•ibility ¢0 fraud. Iheir knowled8e of actugl, susp¢ci¢d and alleged fiaud.
• considering the Internal controls in piav to mili8ate risks of and nonrycorhpliane¢ wilh laws aThJ Te8ulaiions:
To addr¢s5 the ri¥k of fraud through Ma￿8¢m¢nt bigs aNJ ove￿Ide of controis. Mr..
' perfoimed analyti¢81 pro¢edures io idenlifyany wiu3wI or unexpeci¢d i¢l*￿ships.
. t¢si¢d journ#] ¢ntries to idenlify unusuol uan$a¢tion$"
• assessed ivhethrriudgem¢nts and assumptiorKs made in ddemining tk xcouming eAim*its ￿re indicative of po￿lia] bia8:
• investig3¢￿ th¢ rationa]¢ b¢hirHI significant or unus￿1 I￿nSaCtIOns.
In response to ¢he risk of irr¢8u18rilie8 aThJ non4ompli8Ttt wilh la%v$ IMI regul￿[01￿, we desI￿d pr(taures ivhich included. but ivere not limited to".
• a￿¢¢Ing financiaj stalrmenl disclosures to underlying 511PPOrtin8 documentsti¢M4
reading the minute5 of intttin85 of those charged with govemancc:
enquirin8 of manDgtmcnt as lo actual and ]M)Icntid lilÈgalton and claim5;
• r¢vi¢win8 CDrr¢4K>nd¢n￿ with the Trust's k8d ￿VIs￿r5.
Th¢r¢ aT¢ ynh¢r¢nl limilations in ouryvdil pro¢¢dur¢s descri￿d SI￿ve. The more ￿MOv¢￿ that laws #nd TegulatioA8 are from finan¢ial IfansAclio1￿.
th¢ less likely it 15 that w¢ would become awdre of non-¢ompliance. A￿tIll08$&ThdardS J50 limit the audit procedures required to Ideniify
non-complian￿ ivi¢h laiys and r¢8ulo1iony to enquiry of Ih¢ In￿t¢¢$ and othu managcm¢n¢ the an5peclion of tegulaiory and1¢881 ¢OTrespondence. if
any.
Mat¢rial misstat¢m¢nts thal aris¢ du¢ to fTaud cgn be hwder lo dei¢¢i thgn those Ihatarise from erroras ilw may tnvolve delibErale Conc￿[￿ellI Ot
collusion.
A furth¢rd¢seriplion of our resp)nsibilili¢s for ih¢ audit of the financi￿ sta￿￿ents is k*atcd on the Fi￿121 Re[￿1￿& Council's ￿b$lIe
at.. ww%v.frc.org.uklaudito]sresptsnsibilities.
This d¢￿ription fom)s w of ￿T auditor's rwrt.
Page IOof21

MAT Global LEmited 15 eligible for appointment a5 a￿]itOr of the charkly by virtueof iiseli8ibility for appoin1n￿t as a￿]ilDr under S¢¢tion 144 of
the Charities Act.
Use of ttpo
This re[￿ is iijade solely lo the ch8fity's ￿￿￿[eeS.￿8 a IM)dy, in accOrdth￿e wtih S¢ciion 144 olthe Chatilie5 Act 2011 and Iht regulations made under
Se¢lioD 154 of that Act. Our audit Iv0￿ has bern unde￿¢[} 50 that mi8hi st* to (he ttUSLees those inatteTS ive are ￿quIred to State to them in an
udttor's le￿rt and foT no othe¥ pury>ose. To the fulle51 exlcnt pcrrnitled by I￿¥. Ive do tM)t accept or assw TespxNksibility (o anyon¢ oth¢r than the
charity's IIu51ees as a body. for our audit wo￿, for this rep(Kt. OT foT the opinion5 we have fwmed.
Ddted." 2 Juty 21)25
habtr l&thw.SiaiiiloryAi•dilorl
MAT Globg
Liiniitd
5 High8ate BUSI￿&$ Cw*re
Hi8h8a* kofid
Bimiin8ham
B128EA
Page I l of 21

SALAFI BOOKSTORE AND ISLAMIC CENTRE
STATEMENT OF FINANCIAL ACTIVITIFS
FOR TFIE YEAR ENDED 30 SEPTEMBER 2024
R¢stri¢led
F￿lld$
Umitstritttd
Fund$
TOTAL
Vundg 2024
TOTAL
Fund$ 2023
re
N•l¢s
Ineoming Rtsoiiret5 frnm
generAling fund5'.
Do￿allonS. le8acies and similar
365.529
365.529
427.058
Incomii)g Resources ftom
Chafiiable activities
834.996
834.996
826.148
Incotmlllg Rc50urees from
Rental Income
31.596
31.596
31,596
Gov¢mm¢nt Gtanl
'rurAL INCOMING RKSOURCE8
1.232.121
1.232,121
1,284,802
Costs of Generating fiinds
177.557
177557
143.142
Charitable ActlVLIi
1,022,750
1.022.750
696.476
Governante Costs
21,728
21.728
17,260
TOTAL RESOURCES EXPENDED
1222 035
1,222,035
856,878
OTHER RECOGNISED GAINSIILOSSESI..
Gains on revaluation of fixed &85ets
for (he ch8ritys oitrn use
Ncl'f MOVEMENI. IN FUNDS
111,086
427,924
.TI.IA'ri
TOI'AI. FUNDS Brouglit forwHrd
1.961,786
1,534,862
TOTAL FUNDS Carrfed forward
1.971,872
1,962.786
Page 12 of 21

SAiAFI BOOKSTORE AND ISLAfvIIC CEpifRE
BALANCE SHEET AS AT 30 SEPTEMBER 201
Iyotej
2024
2023
riIXCD ASSETS
FTt¢hold Property & ImpTovemcntS
Equipinent
Plont & Machin¢ry
Fixtures & filtill8S
8.979
6539
23.223
1.258
999.999
811.527
4.181
6.187
1,677
823.572
CURRENT ASSETS
Stock
Dcbior5
Cash & Bank Account Bala￿t&
12
13
142.316
68.063
765.447
161.430
50.063
950.932
975.826
1.162.425
LESS CREDITORS. Atnounts
Falliiig Du¢ Within Ihie Year
2.953
NET CURREIYT ILIABILrriES) ASSETS
972.873
1.972,872
1 139214
1,962.786
LE$￿￿. Amounts F811in8
Due aft¢r rnorc than One Year
Is
TOTAL ASSFTS I.F.SS TOTAI. I.IABILITI
,972,872
1,962,786
THKF
HAR
6¢nerHII De8iBngid Purpose Funds BIFivd
General Purpose funds for The Y¢ar
De3i8naied Purpose Funds For Th¢ Year
17
1.962.786
10.086
1,534,862
427,924
,972,872
,962,786
Re$trltled Funds
Specific Fuiid5 Wfivd
Speeific Fuiids For the Peiiod
NIL
NIL
NIL
NIL
NIL
1,972.872
NIL
1962 786
T(Yi'AL CHARITY FUNDS
The notes at pa8e3 15 to 20 fonn part of these actOLKts.
The finan¢ial slalements wer¢ approved by Ihe Bwd of Trusteeson 2 July 202S al￿ wtr¢
Sl8ned on ils behalf by..
Mr Nigtl Andreiv Frallci5
Trustte
Pagc 13of21

SALAFI IIOOKSTORE AND IsLA￿lIc CENTRE
STATEMEINT OF CASH FLOIVS
FOR THE YEAR ENDED ￿ SEFfENIBER 2024
Notts
2024
2013
Ntt C115h used In DperAtlng H¢tlv5tle5
18
{16.2891
289.438
Cfish flows from iDVt5tIllZ Aetivitits:
Reiilal incoine
Purchase or1￿181b1¢ &wts
31.596
{200.792J
31.596
Net eA$h provlded by InvutlME Atllvliltl
1169.1961
31.596
CA5h nDIvs from nnHDclnE Attlvhties:
R¢¢¢ipU IPaym¢nll of finonc¢
Nel tuli provlded by finines￿e a¢tivltit$
Changt Iii eash and ¢ash e4ulv*ltnt$ the yeAr
(185,4851
321,034
C#5h aTrd cash tqulvRleo1J brought fonvArd
950.932
629.898
Ciih ¢*sh t4￿1¥11tA11 tArritd forw#rd
765,447
950,932
P88e 14of21

SALAFI BOOKSTORE AND ISLAMIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR I'HE YEAR ENDLD 30 SEPTEMIIER 2024
l. Atcouaiting Policies
(*} IIA515 of PrepHYAlion
Th¢ a¢¢ounts Irtn8n¢Jal statements) hav¢ b¢en prcp8rd utwler the hi#oric costconv¢ntion ivith il¢ms recognised at Cost or ¢ranwtion valuc
unl¢ss othe￿1$¢ stOt¢d i# Ihe rel¢van¢ not¢ls} to thes¢ ￿QU￿15. The financ￿1 slatemeots hav¢ been piepwed iii atto¥dan¢e iviih Ihc
Siatemtnt of R¢cornm¢nded PrariiC¢ kn(oun¢io8 a¢KI R¢portjll8 by Chariii¢s pr¢paring their accouthts ith accordance wilh Ihc
Financial Reporting SlandoTd applithle in the UK on<1 Republi¢ of Ireland IFRS 102}and the ChaTiti¢5 Ad 2011.
The IT￿￿1 conslilulcs 8 public eniity as drfbned by FRS 102.
The IT￿￿¢¢¢3 ￿nsid¢1 tho1 ih¢r¢ 8T¢ no malerial unccrtaintiC5 abo￿ thE ability to continuc a5 H 80in8u)nc¢rn.
Ib} R¢¢oo¢lllfvtlon wlth pr¢vlau$ G¢n¢rAlly At¢¢pted AccouThliug P￿Ctice
In PT¢parin8 th¢ a¢¢ounls. the trustees have ¢onsid¢red itheiher in applyirb8 t￿ ￿e0￿ling rA)li¢i¢3 requir¢d by FRS 102 and th¢ chhril￿ SORP
FRS 102 a r¢$lat¢m¢nt of ¢￿￿pa￿alive i*ms was ne¢d¢d. No r¢statuncnls %v¢r¢ r¢quircd.
Icl Funds Jtructure
UJir¢slriclcd incoJn¢ fvThJ5 cornprisc Those fw)d$ ￿1¢h the iru$1¢¢5 8r¢ free to use for any pur￿ in fi￿￿e￿aKe of Ihc charitable objects.
Unr¢slriclcd fur¥J5 inclu(k d¢5ignalcd furids where ihe trusttts. ai Iheirdisudi￿). have se¢ Asi¢k ra%ourcts for a 5p¢cific purpose.
Idl In¢ornlng resources
All in¢omin8 re50urtts ar¢ r¢w8nis¢d once Ihc charity hAS entitlemenl to the reJourt¥ it 15 certain thDt lh¢ rrsowvs i*ill be r¢¢¢ivcd
ond ihc mon¢lory volu¢ of incomiTr8 r¢sow¢¢s con be measured with wffi¢ieA le11￿￿lity. The followin85p￿lflc ￿11¢1¢5 irc applKIl
lo p&rti¢ul8T cal¢8ori¢s of kn¢om¢'.
Volunlary in¢om¢ is rec¢ived by iwdy of dl￿11101￿I, granls and is incl￿ed in full in
IIK Sialem¢nl orrina￿l9l A¢iivili¢s when receivable. G¥an15. where eniiil¢menl 15
nol ￿1￿lI10r$4l on the d¢liv¢ry of a specific perforrnthce by ihe charity, ￿ rwo8nised
when the ¢harily un¢ondiliongJly entitled ￿ the 8rant.
• Incoming resources from 8T￿15. wkn¢ Iher¢ ar¢ PErfomJDnce ￿ xrvKe
deliveclbles required by Ihe iemis of th¢ 8r8nt. are wiunkd for ￿ Iheeharity
earn$ the light to payment ¢hrouBh its perfoTmanc¢.
DonAied services ind faciliti¢s are included ol the v8lue 10 the ¢hariiy th this
be quaniifitd. The YAlue of servic¢s donated by volunlttfs h&s not been
iiwluded in these aeeounts. exeept where Ihe seryitts provided are in Ihe fiaiure of
profe&8ional services where a fee wxwld olhenvi* be ¢hM8ed. in whith c•se the
donated 5ervie¢ is valued at their ¢hArgtable raie.
tnve51ii￿nl i￿Orne is included when Teeesvable.
tn¢om¢ from ¢h8rilable Iradins activity is *eounied for Iv1￿ t￿*d.
Tix re¢lfilm$ ott donlllons hnd glftj
In¢omin8 resouT¢es from tsx ¢l&ims ar¢ I￿luded in the SOFA at the same lime the 8ift to *thich t￿Y re￿1¢, lo ihe extent thAt tgx
recoverability is ¢ertain.
Intomlng rtsourees from fund rilslng
These are repofted 8ross In the SOFA.
Gif¢$ Itk Idnd for Sale or dislributlo
These are included in Ihe accounts a5 8ifts only th sold or dislribukd by ihe ¢harÈry. Gifis in kithl are ac¢outhied for at a re#xthi&ble
estimate of Ih¢ir value 10 the charity or the amoiint *tu#lly iealiged.
Gifts i]k kind f•r use by ihe th#rity
These are included in (he SOFA as incorning re5¢Atyce5 wh¢A irfeivth.
Pagr 15 of 21

SALAFI BOOKsfoRE AND ISLAMIC CENTRE
NOTLS'fo THE FINAlYCtAL STATEMENTS
FOR THE YEAR ENDED 311 SEPTEMBER 2024
Vntsnglble lrt¢omt (t.g. donatert fie51111t51
Tliis is oiily InCl￿ded in Ihe accounts ihe benefit ￿e1Ve4 is ￿n￿llYq￿1n¢1fiiblt. ￿￿1¥1￿¢ rnaterial. and the c05t is b¢in8
born¢ by a third party. When in¢ludcd It is valued It lower of ￿ ¢￿t bome by the (hird KArty. 9￿j the rewnable estimate of
the vdue lo th¢ charity.
{t} Eip¢ndllur¢ Rt¢ogni¢ion
Liabilities are recognised as resouTces are exrrtnded 8$ 8$ there is a1¢8al or￿nstr￿liVe obligation committing the ¢harEty lo the
exp¢ndi(Lir¢. li is probably thai seitlemeni ivill be r¢quire<l and the 8mow* of the t￿]18all(￿ ￿1 be measwed reliably.
All expenditure is acCou￿te(l on an ttttn￿s basis. All expenses incI￿ling Supp￿ costs govemance t05ts arc all￿atrd OT ap1￿lOnell to
Il* applieable expeThliture hellding5.
lfj Irr¢cov¢rNble VAT
Irr¢coverabl¢ VA1. is ¢har8¢d a8ainst th¢ cate80ry of resourc&% ex(thdtd for whicth it incutT¢d.
Ig) Allfjf Atlon oloY¢rh¢fid and I￿ppOr( tos¢s
Supkx)rtcosls in¢lude odministralton offic¢ futWioNs arKI have been allocatd to xtivity Cost ¢ale8cw on a b￿lSe0n$15tent with thE us¢ of
r¢sou¥ces. ￿lOcatIng propxty Costs cth floor are&5, stsff bythe lime spent on a measure of usage.
Ihl Costs of¥tner*tlrti fun415
Costs of generating funds are those c(trsts incurred in tl¢wtin8 voIw118ry I￿on￿ or incuNed in Iradi￿ 8CtLVltits uThdertak¢rÈ to raise fvnds.
{il TArt¥iblt Ilixtd AiitlJ IDepreti#tion)
These are onlycapitali5ed ivheii they cati used for more than 8 year oN1 cosi more lh￿1 £250. T1w ate valued at or a reasonabl¢
value on receipt. The chllritydoes not have a wjlieyof revol￿110￿. fkpreei&iiort is charged as followE.'
- Plant & Machinery
Equipmeiil
Fixivre5 & Fittitl8S
Buildings
- Building Improvements
25%4t r¢du¢in8 blJrt¢¢ t¢Si5, (WO•ror4oJ oppi'ow'l￿l¢)
25% at redu¢in8 b)kn¢¢ iwis. lwo.raio 45 oppi'op'l￿lej
25% 8t redu¢in8 balan¢e bgsi5. (wo.rnM as apwopl'laie)
2% straighi line trrt8iS
25% 01 reducing ￿laIKe bASi8. (pro.rnlaa5 apww'lole)
Land is not depreciated. D¢preciaiion on oih¢r ass¢ts 13 ¢hT8ed $0 ag ￿ allocate Ihe cost of 43yets less their residual value over theii e5tirnated
use￿1 lives. using Ihe reducing bal8n¢e m¢ihDd.
Ul Ptnslon$
EmplO￿¢S of the ch&rity are enlitled toioin 8 defined conviiwiion'Nex P¢Dsion' xheme. The ch￿lty¢0￿￿1bUtIon is rt51ricted to the
Ininimum COrtITibuiions defincd by the regiilitory iA)dy'Pen$ion Re8ulalorf'. Th¢ ¢osts of ihe defined contribution seheme ￿e incjuded ivithin
ch&rilAble ll¢tivities, shop (faith and ￿)rshIp1 ¢osis aThl C￿1¥¢$ to the uNeStr1￿Cd fvK¥Js of Iheeharity.
Ikl Slockq
Stocks are stated 81 the Ioi*T of eost artd esiimAitd selling price less costs to sell. At e8eh reporting date. stock5 are L8sessed for indicalors of impairnient.
If Stocks afe impaired, the carying amount is reduced to ils selling pricc le55C05ts 10 Sell. The impairinent loss is recowiis¢d in the profit and loss aceount.
11} Debtors
Short-lemi debiorn are n1¢￿￿Ted yt Iransa¢tion pri¢¢,1¢55 any impailmert rffeivabl¢ ￿ measured iiiiiially at fairwalue, nel of
tr￿S￿¢t1￿n ￿$ts, are sub3eqwntly m¢8sw¢d at am￿lS¢d c(W u¥in8 the ¢ffwliv¢ int¢res1 metw, l¢s% any irnkminnemt.
Im) Cis11 ¢ash equlv*l¢thts
Cash is iepreknied by cash 01) hond ond deposits financial inslilulions r¢payabl¢ ivithout penoityon nor￿ of nDI morc thm 24 hours. Cash
cquivalcn¢5 81¢ highly liqvid investments which maiure in no more than three moNh$ from the da￿ of acquisition wid which aTe regdily convertible
into kno1￿) arnounts of cash with insigllifi¢ani risk of ¢han8e in val￿. In ￿ slaiemeni of ush flow5. thish aThJ c35h cquivalcnts are 5hoiw nel or
bank ov¢rdrafts ivhirh 3T¢ rrpayable deM￿d and forni an int¢8ro1 port ofihe TnL8t's cash man0gement.
{nl Crtdltor5
SIH)rt-term crcdilors are rnea5ur¢d al ITan5Xtion pn¢e finon¢ial liabiliiies. I￿ludIng loms. aJE ￿K&sUred inililllly at fair value. nel of ttat>s•Glion
and are subsequently me8SUfed at amortised cost using the effective Intere￿ method.
Page 16 of 21

SALAFI BOOKSTORE AND ISLAMIC CEI PmiE,
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JO SEPTEMBER 2024
2. lllcomitkg Resourtt5 from VolU￿1￿ry Intome
Rutrldtd
UDre8tritted
FvDd5
TOTAL
2024
TOTAL
2023
Dondlion5- Geueral
Donations- RestrL¢led
365.529
365,S29
427,058
365.529
36S,$29
427,B58
3. Ineomliig Rtiowttes from ehhrltAblt Attlvllles
Restritted
FuDd*
U•rt6¢ri¢ttd
Funds
TOTAL
2024
TOTAL
2023
F ndsfr
rnsho
Shop Sales & Publicalirths
834.996
834,996
826,148
834.996
834 996
826,148
Rtttrkitd
Fund#
UDrestriti¢d
TOTAL
21124
TOTAL
2023
Rental Inconie
Governitteni Grnni
3l.S%
31.396
31.596
31.596
31.596
U*tt$¢rltted
ReJtri¢t¢•J Uprtstritled
Funds
F￿ndS
Tolal
2024
Tolil
2023
Costs
4. Cojt of Gener8liiig
Sypport Costs
177.557
177 157
143,142
5. Chmritiblt a¢¢lvlllei
Shop (Fallh wnd wor5hlpl:
Shop & Mos9ue
689,368
689.36N
413.893
Commuulty Actlvltles:
Don81ions & C(Kbf¢r¢nc¢ C05ts
333J82
333 382
Ttrl*l ¢hArilAbl¢ iclivititS
1.022.750
,022,750
696 47(
6. Governguce costs
21,728
Page 17 of 21

SALAFI BOOKSTORE AND ISLAMIC C.ENTRE
NOTES TO THE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 30 SEPTEMBER 2024
7. Support Cos1$
Cfyst of
Gtntrgting
Total
2024
Tolftl
2023
Premises
Sundry
Governanct
Rent. Rates & Utilities
133.246
133,246
109.288
w&S￿ Coll¢¢lion
3.121
3,121
3.154
Offite Costs
7258
7,258
12,086
Bank ChaT8CS
6.773
6.773
6.636
Travel
2,794
3,071
tkprcciation
24.365
24,365
8,907
41.190
136
67
177,557
143,142
8. Corporitlon IAX
The charity is exenipt from c(w*ion on its chgrilable a¢liviu¢s.
9. Ne¢ inconiÉngl{outgoiLg) rtstsuttts for the ptrlod •re sli¢¢d gtl¢r
¢h4rglng Icrtdi(in%) the followlng:
2024
2023
Auditors rernuneratlOD
Deprecialion
12.(KX]
24.365
36J65
7.OtKI
10. SIAff eo$ts
1024
2023
Wa8es and salarie4 I￿. pensiort
S￿1&1 seeurity Cos18
188.S93
171.506
IB3,322
Av¢rAge n(ts￿ber of ¢mploy¢¢5 for Ik peri
10
14
14
No employe¢s ￿tlE paid mor¢ Ihan £60.(X)O_
Page 18of21

SALAFI BOOKSTORE AND ISLAi¥IIC CENTRC
NOTESTO THE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 30 SEPTEMBER 2024
11. blXED ASSETS
Building
Improvtme•ts
Pl*￿1 &
M*ihiD¢ry
Equipment
Fixturti &
Flttlngs
Mildirtg
T•lAI
As At l Oclober2023
Additions
RevaJuaiii)n
862.882
19.753
4299
22,297
915,932
200.792
177,102
19.391
As At30 Seplernber 2024
177,102
862,882
JOJ91
24,052
22,297
1.116.724
DEPRE
tATI
As At l October 2023
51,355
4.813
15,572
20,620
92,360
char￿ FoiThe Yeor
14,759
4,891
2J55
1,941
419
24,365
AI At 30 Stpitmbtr 2024
14.759
56,246
7.168
17.513
21.039
116725
NET BOO
AS A'I. JO Stpttniber 2024
806,636
1,238
999.999
AS AT 30 S¢pt¢mb¢r 2023
811,527
6,187
4,181
1,677
823,572
12. STOCK
2024
2023
Goods for r¢iil¢
142J16
161.430
2fj24
2023
13. DEBTORS
TTgd¢ Debtor5 & Prcpaym¢nts
Oth¢r D¢bfor8
68.063
68,063
50.063
$0,063
Other De￿Or5 irKlwl¢ paym¢nts lo non for profit or￿1￿1[￿ with Simil￿ obje¢tiv¢s.
14, CREDITORS., Amounts fgllljg
due Jyilhin yeir
2024
2Q23
Trade C￿ditorS
Taxation & Social Se¢wity Cosis
Othercrediton
371
1,894
688
S,028
17.516
667
IS CREDITORS., AmoMAi$ f#lllHg
due &fter oiie ytar
2024
2123
Oth¢rC￿d1tOrs
16. Conilngent LINbSlltles
Ex¢ept as retle¢led in the Finan¢iai Statements. tI￿re ivere ￿ ConiinBent Lmbilities ￿ 30 Septernt*r 202412023." £NIL)
Pa8e 19 of 21

SALAfi BOOKSTORE AND ISLAMIC CENTRE
NOTES TO THE FINANCIAL STATF.MF.NTS
FOR THE YEAR ENDED 30 SEvfEMBER 2024
17. Reserves
21124
2023
A5 At 10¢10ber 2023
Net S¢irplus for t1￿ PEiiod
As Ai 30 Septeinber 2024
1.962.786
10.086
.972,872
1.534,862
427,924
1.962,786
Jncluded within the Te5crvcs of £1,972,87212023". £1.962,786) 15 an a￿th￿l0f £999.999{2023" £823.572) relalinB to fixed ￿Se(s.
18. R¢eonfili8tion of oet rnoverntnt In lo net tlih Ilow operwjtlon Klivitlei
2024
2023
Nct rnovcmEnt in fibrtd5
10.086
427.924
Add bock dcpreclolion char8¢
D¢ducl depreciotion on di5pos¢d off
Add b8£k1055 on di5pos81 of oss¢ts
D¢cTeas¢l (ln¢￿as¢) in stock
Deduct in¢om¢ sho￿￿ in inv¢31in8 xlivili
Add loss on revglualion of ass¢ts
De¢ieaseJ Iln¢r¢as¢l in delAors
IIKreose/ ID¢¢r¢asel ITh ¢r¢diloTS
Dedu¢l short-lerni10on shown in fiw¢in8 ￿tIVitIeS
24 J65
8,907
19.114
(31.5961
{134.682)
{31.596)
(18.OlXJ)
120258)
9.092
9.793
Ne¢ ¢Ash ujtd in operh(In¥ i¢tlvlli¢s
16.289
289,438
19. RtlAted pfirty Ir#nsAttiott•
Durin8 year, Mr Ainjad Rafiq woj PAid £588 out of pc¢kd expenyes.
Page 20 of 21

SALAFI BOOKSFORE AND ISLAMIC CKNTRE
INCOME & EXPENDITURE STATEMENT
FOR TFIE YEAR ENDED 30 SEPTEMBF.R 2024
Rtstrirttd
Fllnds
Uoreslrkled
Fuud$
TotAI
2024
2023
INCOME
Bookstore & Publications
Donution3- G¢n¢ral
R¢ntal Income
Government Gran(
834.990
365.529
31.596
834,996
365,529
31,596
826,148
427,018
31,S96
232.121
.284,802
endllure
B￿￿k￿lorf & PublitAti
OpeniN8 Stock
Purchas¢51 Direffl Costs
C105in8 Sto¢k
161.430
450.653
{142.316)
161.430
450.653
{142.316}
26,748
347,7J6
{161,4301
469 767
469.767
213 OS4
Oversens Aid Projeeis
F￿U¢ll110￿al Confereneesl Projeeis
217,364
116.018
217.364
116.018
183,545
99,038
333.382
333 382
281,583
érRltn
& Adrninis
Wa8es. Social Security & P¢nsion
Rent, Rates, Water & InsuTatKY
Heat & Li8ht
Telephone & Internet
Stationery, Posta8e & I'r Costs
TrAv¢l Costs
W8$le Colleeiion
OIYi£¢ Costs
Advertisin8
Bank Cherges
Depreeiation
201.811
91.772
41,474
1,705
14,665
2,794
J,121
5,553
3.125
6.773
201,811
91,772
41,474
1,705
14,665
183,322
77,564
31,724
1,827
14.812
3,071
3,154
10,259
2,705
6,636
3,121
5553
3,125
6.773
24,365
397,I5B
397 158
343,981
Book-Keepii)8, Aecounlancy & Audit
Lc8al & PrDfe5sion8] Fees
Trusl¢¢g Trav¢1 Expeiis¢s
18.6(Kl
2.540
588
21.T28
18,600
2,540
S88
13,600
3,385
275
17,260
TOTAL EXPENDITURE
1222 035
1222 035
856,878
EXCESS INCOME OVER EXPENDrruRE
10,086
427,924
Page 21 of 21