REGISTERED CHARITY NUMBER: 1083080 SALAFI BOOKSTORE AND ISLAMIC CENTRE REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 SALAFI BOOKSTORE AND ISLAMIC CENTRE coNrENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED30 SEPTEMBER2025 Pgge Trustee's Report Independent Auditor's Report Statement Of Financial Attivities 12 Balanee Sheet 13 Staternent of Cash Flows 14 Notes To The Flnahelal StAtemenls 14 Income & Expenditure Stat¢mellt 21 5ALAFI BOOKSTORE AND ISL*MIC CENTRE REPORT OFTFIETRUSTEEg FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Tn]Mees preseni Iheirre￿ft and allditrd fIna￿la1 statementsof ihe charity forth¥)w¢nded 30 SeptemEer 2025 REFERENCE AND ADMIN15TK4TIVE DETAI CHARITY NUMBER.. 1083080 REGISTERED ADDKESS 4T2 Cov¢Dlry Ro￿j Small Heal BinninghgT BIO OUG EXEeirrivE COMMIThEE C7L41RMAN MrNi8cl AndiewFrdncis EXECUI'IVE cOMMI￿￿E SECREfARY MT ATnjad Rafiq TRUSTEES Mi Amjad Rafiq Mr Arnjad Hu55ain Mr Ni8el Amdt¢w Ft8n¢i$ ACCOUNTANTSIAUDITORS MAT Gk)bal Limited 5 HiBhBate Busine$5 Cenlrc Hi8h8aie Road Bimiin8h2m B12 8EA BANKERS Lloyd5 Bunk Ppgc l of21 SALAFI BOOKsfoRE AND ISLAMIC CENTRE REPORT OFTIIE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Thp TTUS*e5 present Iheiranrtu￿ report audil¢d financial statements for thc ycBt cnd¢d 30 September 2025 ￿ confitm thai Ihcyromplywith Il Charlties Act 2011, IhE Trusi Deedand the Charit￿& soRPa￿leabI¢ to ¢haritie5 preparin8 1heiracc￿nts in a¢¢oidatK¢ t Fiwn¢ial Re￿nir￿stand0Id0wa1t8b1e Ih the UK aT¥J Republicof 1rd￿d IFRS 1021. Adthitlislraiivt I￿rOr￿￿tIO Ttustecs have Served fort￿yearCnded 30 September2025 were as fo1j0￿. Mr ATnJad Rafiq MrAmjad Hussain MrNig¢l Andrew Frnnc .T[￿ - TFusiee - Tithe l. Gtsveru*nc¢. Str￿cl￿re MAnRgtmtni G•v¢rning D•cumtDI s￿ar] knk5tore and Islamiecentre Wds consiituled a5 aCharL￿NeTrus1 re8isieiedwJth ChaittyComm15510n on 30 October20￿ under thc chaitty nurnbvr 1083080. 1115 8ovemed by a Trust Deed. dated 23rd July 1999, aTnended on 1st July 2019 Orgxllisxtiynal Stru¢ture The trus￿$1[¢ appoinied bya resolution ofthe trustees Kwed at i $peciai meeiing called urMlerclAUS¢"tY' ofthE Dxd of T￿￿1. Tr tr￿ttsart rcspDllsibl¢ for Ihc lollowin8." - The daykn day runniDgvfihv bookstore onlir* bookstore. - Or8Enising futtdtaising activiti¢5." - Or8Ellisill8events fty p[O￿lo￿of Ih¢goalsof ihe chanty, - All *lminiskntiveAffairs c¢nncctd kn tF¢tharity 2. Objtcllves and Attivititr 0￿r Al￿5 The obj¢ciiv¢5 ofthe charitytte Set out in the Chariws t>eed alld can be exwed ￿ follo￿￿ in slighily dthil. -To publith books and loafleL% toadYdnf¢ the uTrJerslaThJin8ofthe Salari kliefs andr￿tice￿. -To prnV￿c8 bookstore in a sth 8ndthrningcnvlr0nmentor￿ lo dl reliwons and p¢owion5 to cvm¢and learn ￿￿rI beliefs pwli¢e5, - To advan¢e ¢P￿edUcatIon ofthe community, in p&rticulat tFYou8hthe rna1nlen7nceofed￿a¢Icn￿l establishT￿ts and Pa8e 2 of21 -To adVa￿¢the nwd¢ra* pi¢list 5alafi beliefs and practices thai¢•ll ￿ livi￿alOngSIde all ￿[￿r￿lly￿￿115I rnairtaini 0￿¥ faith-. -To erKOLra8e 8ood behavh7r artd kirtd conduGiiKtwe¢n Muslims and non.m￿S11￿s' -To leach ihat following different rtligiffis should rKTri lead io extremism orintoltt*È¢ WilhiD communiiie4 -workin8 Wlth schools. collegesand Univ￿5]lieS to advance the undetstandin8ofSalafi beliefs￿d prllct￿￿.' - En￿nce a sense of klongin8 artd Str¢nwhenwmmiirnenE E0sQC￿ty and its b2Ltetrnenl", -Toeducate m￿lI1￿sand tton-MwliTnS aLwyJl ihe dan8ersofextremism ahd in parti¢ularviolentherrQrisi￿lremL￿￿ thal Is nDI 5an¢iiotKd in Islam in anyiway. fom tr manrer. In this regard we eontirtuouslyprody¢v IcaflEts. {￿j10 lecwres llnd books thataim ic cductttt play a rolE In de-radic￿l3aIIOn'. - To coopetate with lotal ￿lIc¢ ICounlerTerrorism UniLI and ihe"Pieveth T2aTn to hdp in counkEing extrernist ideologies. In this regwd one ofourttustees delivered alectLJreAtth¢ P¢41¢¢ headquarters In Birminsham". - Empowerlhe ¢ommuNityio iYcome ￿pirI1￿.tffeel1VÈgnd produciive m￿)be[S ofthe British so¢i¢ty Our objeeiives are setto reflert ihe Islamic SalBfi faith4nd commumity E*h yearourtrustee5 review our obJ¢¢t1￿5 and￿￿Ville$tO ¢n5ure ihey continue to reflttt our aim$. Inc￿rying0Ul this reviewihe iru5kes haveeijnsidered th¢Chirity Commis5iorfs gener￿ guMIAnre on public benefit Our aim remAins to wovide the cotnmunity, Mu51irns and non-Muslimsalik< the 0p￿rtu￿1ty lo learn about s￿ar1 Isl•ni¢ tEN¢ts. practice5 and worship. Our ambition is to bu1￿ the sdfconfidenceofthc Mu5]irns in ihcir failhand ihrou8hourefforts and activi11¢5hclprnakeoursociety r￿ce(￿l. vibraniAnd hannOrtio￿1. Str4trgie5 An }M￿rtant ofoLf5%rategy Is community spirElv81 wdf8r¢ and tduralm. All ourcomm￿lty aciivigies irt¢lud￿E ¢lu55¢5and 5eminarsare Jv£rtised and wewelcomt ihe p3rtieipation ofall in our local cornrnunity. m￿lI￿S ￿ nort-Mwlim$ alike. All of our &tiYiiics Ért fre¢ Ind supportel by public donations. 3. RtlTUltmeAt A Trd AppolDtmtthi •fTttsstEtI exisiin8 tru$tt¢s are r¢spott51ble forlhe recruitrneni ofnewtswstee5 bllt In doinBsothe ITwte¢s5eek t1￿ recornmendation$ ¢[t￿th vldersand young represen￿lICn. The trustees btliEve this appro*h en5uie5 ihe new irusteesare respected Trwrtb¢tsof the faithand comtnunityAnd to eTwre th)Ig0￿ relation5 are fofftred betweenthe cktityand the PEopl¢ofthc Comm￿lty ihat we ser¥e In selecting ￿￿wt￿$t¢ts. * seekto iLknlifypeopie who regularly aitrndevents and ￿￿tio￿ organ15ed by ihc charity and are willing lo volunteer lo ￿1P In our broader eThKmunity work Poienlial itusle# arp Inviied ￿ attend iru5tees ￿tly$S 8sobser¥ets and are 81ven more details oftht tharity$a1rn5and amiviiies and. Ifall agree. tw are then prO￿5Cd￿5 nrwlru5tees ac Ihe subsequtni tsustte3' Tnttling. This wocess allow5 dueconsiderntian ofthÈ WSOriS eligibility. cornpelence, 4ieeialistkrk7wledBe aNJ $kill$. IDduc¢loD TraihiuE ofTTW5t¢e5 Followingon)oinbn¢rtL NewttWle¢5ar¢ Introduced to t￿1r new roleAnd 8ivertcopie$of th¢ Deed and a su￿t￿ Ikpol￿1c5￿d prowduie5 adopted by our¢harity A numberofpllblicaiions frQrn thÈ charitie5 ¢QmmlS510n are Iso provided including the guith¢eon charities 2nd publie bertefit and on adva￿e￿CniofrcLigioll forthe wblic knefit This ¢n5urcs that r￿VIrUS1t¢s￿rCJWarc of Lhc 5topr Trftheir 5ponsibilile5 underihe Charisies Act. lrtitially. ntwtr￿ttts wtsrkwith ￿ ¢xisiin8irustee assisiing on partlCul8t attivilie5 and projects run by the charity After satk%fa¢tory feedback from exisiingtnfftees. they8rethcn givcn of l¢ading a particular activity or project. ieportingprogr¢ al Iw51ecs' meetin8S. Pagt 3 of21 W¢41e pleased w report on thes￿bS￿￿tl￿ completion ofthe ￿1strUC110n ond reh￿bIshmertWO￿k*the Asion Mosque in BiTtniDghaTh. 111snow furtciional and rcgulyr praye15 are heid alld communiiy servicc5 dcliv¢i¢d Duiins thisyear. we have Cornpleted major renoN71irks ai Wrishi Streei Mosque. The work was ta[rI￿oUt lo ITnptove ihe fAcilities. We are grateful forthe on80ing wpport of the ltral wmmunity In sup￿rtIn8th$ imptrtanl endeavour. Oversea5 Aid We have raised funds tohelp poorathl needy people throusknui ihe year irt Bangl￿¢sh. Pakistan, Indonesia and &cr¢ss Afrira. We have Includvj some irnagr5 ofwork done overseas We w)uld like tothank cv¢ryoN¢ for panicipating in ihese efforts both hL're in thp UK and loc￿lY 0￿1$*￿t Chtriry tyork -PakIs￿￿, Bangladesh. IhdoAe3iu. Page4 of21 Hundreds and ihouwds of free leaflets have been produced by theeharity and disfributed Here is a solection ofthem.. SEVEtI FuNDAr￿E SALAFISM J-rlj rnUE"S"T-I ONSY4 SIMpie GiJIDE TO THE *w￿T￿E￿IlL4Trl{mP TAWHID lJLnTh11C MONOTHEIS,:, MUHAMMA Haji fjuide ISIS STANiiiNG ,. BISM JESUS 50N OF trIARY YItE MESSI*H )[L/il[,K¢,j I, IL FUNERAL ON-MUSLIMS HOW TO INTERACT WITH NON-MUSLIMS . A"h-.AUTHL . STEP Suppll as well as In store. 5. FiTrgDriwl Review The ttU51ees regularly review reserves Oft￿ tharity Th?1r￿lICry i5 to hold enough fvndst¢ rnccl u minirnurn ofthrce months OKthtinE Utsts ofthtcharity cx01￿l￿g Ihc d¢preciaiion a￿j one off cost of major rCfurb15hment￿aCqU1silIons. The net 0￿rtting co5￿. forihecharity in ihe Year¢[￿ed 30 Sepiernber2025 after eXcI￿1n8 deptr¢iation prov1510nof£69.925 (2024. £24.365Iwas £31.01412024.. £32.8771 ￿ONth. Thecharityh¥ acotDbincd bank andcash in hand resetvcs amounting lo £606,98112024.. £765.4471. The reseT￿5 Oicy relalingto its thopand publieaiior* o￿lating(05￿ Is Mionly bL%ed Qn bank orcash i￿r[￿s. li i5 aL%o ￿ensurelI￿t th¢ marsin bemttn shopsales and eosiof sales Is sulTi¢ientio provi&ernough surpltssty k¢ry upwilh itsoperaiin8COSts. PrtncipAI F4ndI￿g Sout¢ts The charitys ma1n sourttofiMome is throuÈh shop sale5 I￿oksand oiher prthluttsl lo a(￿lI10n ita150 receive5 public donaiiork% whiEh IO¥Wards fulfillingihe aim5 and goals oftheeharity Durin8 th¢yThw loial ￿0ks￿rC & publicaliortS Irtcomc was £481.72612024. £834,996). Toial donatiorts rnised duting tlryear rie £680.24812W24 £365.5291. ihese wtre general public donaiions. The charityalso rc¢eived tentsl inriJmeof£31,596 (2024. £31,596) fromsharin8exc¢ssp8rtofthe prem15e5. rented outtO8nothtr nw-profit or8anTsaiionwlh 5imilarobixtiyes. Risk TrAgeme•t Thp Iwsieesaciively reviewthe major risks whi¢hthe ¢haEIty face5 on a re8ularbastS 2nd believe thatmairtaining reserves atcurrcnt Itvel& ecrfnbirtcd with Dnnual reviewof ihc contmls over key fillanci813y5tctlls. will provide sufficient resoufL'es In ihe tveni ofadver5¢ rondilio]I The Irusiees havelllso ex&nined0therOK*tation￿ bu51lless n5￿ faced by ihecharity artd conlirm thai hav¢esMb115hed sy5taN% to miii8Dtr th¢ signifiuntrisks. 7. Try¥leH' Responsibilities l• relitiokn io the FjnHlltiAIStgte￿eRts Thceharity'5 ITuslees are responsible for prepaiitÉan anrtual reponand fiTk3ncial sraiements in BccordEnee M4thAppli¢abl¢ lawof United Kingdom AccountinE Stsndgrds (United KingdomGenerally Aeccpttd Ptacticcl. The lawaFplicable to eharitits irt EngiJnd and Wale5 Tequire the charitys trustees to trtparc financial *al¢Tnents foreach peri￿ ￿hich 8ive a truc 2nd fpiw viewof Ihe siale ofaffairs ofiheeharity ￿ ofthe ineornin8 re$owtt$and applicaiion ofresoureos olthe chartty fortlot period In prep3ring financi￿ stattrnents. ttKmLs*e5are required lo.. Selectsuitable accotsniingpoli¢l¢sw￿ th¢n apptythem Consi￿e￿￿' Observe the metknd pnnciples in Ihetharilie5 SORPIFRS 1021.. Make judgments ahdestimat¢s thii we r¢tsonALlp and prud¢nl." Stale whether applicable acc¢untinB*8T¥J8rd5 hav¢ iK¢n followed, subjectto material deFthtf5 di%105ed and eX￿ain￿ in Ihv financial Sta￿ents. Preparc Ihe fina￿la1 $4temen15 on the Boing concem b&Eis unlts% it i% iwproprilleto pre5umB ihai ihecharity will coniinue Pagc 7 of21 The ￿Sir¢s u¢ r¢SPOn51Fd¢ forkeepwg propEraccouniillgrpxrds ikntdiscloscwth i AppOlnhBeAi•fA￿rtlt￿s MATG]obdlLi￿itd bten wpoirtted &%Audiior iniccDrdth*ew#bScctsoTr144 o£thEChnri¢ies Ath lfjll. Apprfyvcé 14July2Q26 by ihe tru5tV5 4ndsig￿Ed ihtirbthAllby.' Ttr Pw8ofil INDEPENDENT AVDITORS, REPORT TO THE 7RusfEES OF SAI.AFI BOOKSTORE ANI D ISLA￿17¢. CKNTRE FOR THE YEAR ENDED 30 SEPTkMBER 2025 Oplnlo We have audited ihe fill2n¢ial $iaiernents of Salari Bookstorc and Islamic Cenir¢ I'lhe charity'l for thc ycarcnded 30 5¢ptrmber2D25 ￿1¢h(oM￿lSe stalerneniofFin￿c1al AetivitlC5. Bplunw Shcel. c￿17 Fl0M's￿ternr￿ATha tKTrt￿ to ihe financial 5taiemeiit4 Including Signif￿￿t awounting pTrlicies. The financial ieportlll8 fvamework that has been applied in theirpreparaiion 15 applicable laW￿d Umited Kingdom Accouniing str￿d￿[ds. includift8 FRS 10? The Financial Reporting Sta￿ard applicable In ihe UK and Rcpublit ol'lrelaT¥J Iuniied Kingdom Gett￿lY Aecepled AccounlinsPrdcli¢¢l In ouropinion. the firJBnci81 staierntn ' giv¢atr￿ and fairviewofth¢ SL91¢ ofihE¢harity'5 affaits 30 Sepiember2025 ond of its itKomin8ffsource5 and appjieation ofreSWCts rot the y¢ar then ended," . havebeen woperly pr¢parwJ in acwrdance with Untted Kin8dc¥nG¢nETrllyA(£cwed Accounting PrACtice.' and . havebeenwtpJred in￿(01￿ce with requirements ofthe c￿[111¢5 A¢t2011. B*gjs Igr opinio Wt¢onau¢t¢d ourau611 in aeeordantt with 1ntemaii0￿ SL4nd¥rd$ onAudiiing IUKI IISAs{UKII #ppl￿&ble bw. ourre5por6ibi1iiiesu￿erthO5e str￿ards ar¢ fUrt￿T described in thcAidiiof 5 re4ppnsibilii1￿forIlie al￿11 rfilrtfiiranciu151aleiJigJTIs 5¢Qtion olvur rewrt We are independent of theehÈrity in a¢￿rdance with the eihical requirements Ihal are [¢￿vanI to ouraudii ofthe financial statements in the UK. Including the FIiC's Ethical StandaTd¥nd hav¢ fvlfilled ourother ethicol responsibilit1cs inarcordance with these requirements We believe thatll¢ awjii evidÈnt¢ w¢ have obtained Is sufficient and3ppr0pi￿￿to provklea basis lorouropinion. In audiiiM8 the finantil stsl¢Try¢n15, we Fove concluded ihaE theTr￿£[ee￿ ￿staff the 8oiNg ¢on¢trn b3Si50f llccounEing In the prtP3rnlionofth¢ fitkancial siaiements is &ppropnate. B2Std on wotk we haye perfornicl we hav¢ rK>t i&ni¢fi¢d anyrnatrrial unc¢rtainties relaiing toevehts or¢ondilions thai, i￿1vidUally0rc￿lC¢t1VeIy, may ¢3&t Sistsifi¢antd¢ubl on the CTharity's ability Eocontinlle as aBoihBconcem f¢r a p¢nod olai least 12 months froMwl￿thè finan¢io1 y)tsmeDts art authon5•J for issue. OurIespDnsibiliii¢s and the respon51biliiies ofthe mL%iCCSWithr¢sw¢i ID going ¢orKcrn are de5cribcd in the relevartsection5 ofih15 [c￿rt. Qtber IDfor]D*tio Theother inform￿10￿ ¢ompiises ihe infoFrnation irKl￿jed inthc artrtual In¢luding the In￿lets. T¢POrt. oihcrthan the fin&lcial and ourauditor'5 report tF*rcon Thc tru3tC¢5 4r¢ FV5PUn51ble for Ihe oiher Infomia110n contained wiihin the￿n￿al ￿[oPInion onihe rmancil ststhments d*s not covertheother inf0m￿tion an¢ excepi toth¢txtrntOlh¢rw5e expliciilysmed in OLY retArt wcdo ￿1 cxpre55 forrn ofa55urance corKI￿10Th ihereon Ouiro5pon51bility IstOTead thethher Infomiation in doiDg so, ¢on51d¢rwhplher Ihpother infonnaiion is ma￿ri211Y inton$i$teni wilh Ihe rinartcial stAthmenL% orourknowledge obtai￿d In eoursc ofthc audit. Or¢then￿Se )ppcar5to be maierially mi5518ted If￿￿ idcntify 5u¢h incon5i51enc1es orappareni material rn1551at¢m¢rt5. l￿Z{C 1¢guired lodeiemiirK thther ihis 8ives rise to a mater131 m1551atement in the rinancial ststemenL% th¢Tnselve5 If, b￿j on ihe work we hdvc perfornit¢ wt¢on¢lud¢ IIHI there Is a rnaten&l mi&staterneni 0fthis0t￿r inl(KrTh*ioll. w¢are twuiied to report th&t fa¢t W¢ hve nothing to re￿rt in this regard Maltsrs wbich wè art repDTI by eAceptio In the light of the knDwlcd8e And un&r5tanding ofthB charityand its enyironmentobkincd In theCo￿t ofth¢8ydil, we have ￿ thiifiedrnaterial misstatÈm¢nts in th¢tsustee5' report Wehave llolhing to rewrt in respectof the following matters in ￿lati￿ to which Ihv Charities (Accounts ond Rewi ReEulation5 I￿8 rtyjuire us lo rer￿t0 you If. inovropinion. •the information 8i¥en ty lh¢ tntsle¢5' r¢port 15 Inww15*nl inany maleri￿ respect with the financial staiemrrts, or sufficient atcwnting rKords have not kept" or . the financial stA*rn¢nls ￿ nDt in agreBmBnl wlh IhezKcounling records,. ar ' w¢ haY¢Hol rcccivedall lljc infomialion and cxplanatians we reqllire foi Our alldit P¥g¢9 of21 ReSpOn￿bIlItIeS of tNsiees A$exp1aT[￿ rnor¢ fully in the irustres, rcsponsibilili¢5 5tal¢m¢nt5eioui on pa8es 7.8. the irusi¢¢$ are 1¢5PDD51ble forthe preparaiion oft financial siatefft¢nt5 an6 for bcins ￿tISfIed ihai they give a trne artd fail view, a￿j for such intemal corttrol ¥ the trustre5 d¢tenKine LS neeewrylo enable prepatation of f1n8nci81 stathrnts Ilmtare free from maierial missta￿¢n1, Whet￿ Ouc lo fraud or error. In preparingthe finoncial stAtcm¢nts. the trustr¢5 rc5POllsiblc for assessins ihe chaiity'$abilitylo CDnlinueas a goingco1￿¢rn. disclogirt8. Applicable. tnatler5 related to 8oingcotKern and using t￿gOing¢¢nEg￿l iMsi50f ￿cOUntIn8 unl&%$ the t[￿¢S¢1¢her Intend io liquidatc thccFArity or ￿CeaSe optrAIIOns. orhavc no re￿1￿1¢ ali¢rnaiive bui to doso Auditor's respory¥ÈbililTeS fvrthe aidit ofihc finanI3 SYJ 23223 23.642 6283 9Y6 999Jg9 ENr StoEk DEi¥oNJ Cuh&bthkAcctyrtBdar 12 IJ 279.10? 67.313 606.911 142J16 765.147 953,401 975.126 LESS CREDITORS.. Amounts fallinE Ducwiihin thpytat 14 19.1221 12.9531 NET CURRENT ILIABILITIES)LSSKTS 9]4 873 I￿472 Athounb Psllin8DueAlits-moretkJn QnF Y¢4r IJ TOTALASSETSLWTOTAL I.TABILITIX5 IJ72m DS OFTHE RITY: Unr tricted Fu GEQ¢TaV Dr5i8nated PwpDseFwRthPffiwJ Genrral PuftPD5pFunds FnrTr DcsiBnaied Purposc Funth TrOrT￿ Year 1.9YZ.872 1.962.786 lJ31.121 J.971 Spccifie Fund5 Blfvd pE￿riC FuthForthtPCr￿d TOTALCHARITY FUNDS 193L12A l.W72 Ihnth8atFABfS 15b)20kn r•tof IhHtBrrown5. 5w*mETrtlY￿￿P￿bTdbY¢hEBQUd ￿7n￿#JOnl4 Juty2fj26￿aM*rn P4e 13vf21 SALAFI BOOKSTORE AND ]SLA￿VIc CENTRE STATEhlENT OF CASII TrLOWS FOR THE YEAR ENDEDJO SEpfEMBER 21125 Notts 2025 2O24 1123,2941 116,2891 Cash tlows (tr1￿ *ctr¥ilies-. Rental Income PurchJs¢ Trfiangible a55cts 31,596 166.7681 12(K).7921 iyrt cish provldtd by I￿vesti￿8 *¢tivjlies C¥kn IIow5 from finan¢intactiviliQ$'. Recei￿1{Fay[￿l)of finDnce Nel prov5dod by Is￿&￿tIll@ Itlivities cha￿8t In ¢85h ADd CAsh tqthiv*ltTrts ill th¢ ytir 11514661 1185,4851 C4sh apd cash ¢quivAle*is broughtftsrw4rd 765,447 950,932 CAsh cish eqlllvAl¢Dts ¢*rried foDvArd 606.981 76S447 Page 14 of21 SALAFI BOOKSTORE AND IsLA1￿lIc CENTRE NOTES TO THE FINANCIAL STATEME ENTS FOR THE YL4R EIYDED 30 SEPTELMBER 2025 l. A<¢ounling Pfjlifits lal BA515 of Preparatio The aCco￿nL* Ilina[Ki￿ swtementsl have prepared underthe historie Cty$t¢onv¢ntion with Item5 recogniscd at￿$t orttansa¢tion valur unlc5SOtherwise ststed In tht rclcvant notc(sl to thr3e arcouN15. T￿ financi￿ ststemenLS hAve bttn prÈP2red in￿Or￿Ce wilh ihe SkttmÈrtLof Rpo)mtNended PrJ¢tice Accouniingand Re￿rting bycharities prepuringtheiraccounts In acCordance￿ryth t Financial Reporting sta￿ard ￿pliCab]r in thr VK ond Republic oflreland IFRS 1021 artd the Charities Act 2011. The trust constiilltes awblic IKncfitentity a5 d¢finrd by FRS 102. The trusteesconsidet thatthETr art no mai¢rial unrthainiK5 abDuI the Trus1¥ abilityio eontinue &% aBoingon¢¢rn. Ibl RecDnciliAtion Wilh previous GtnErnlly Arceptcd Aifounling Prac¢ict In prep2Fing Ih¢ac¢ounts, the itU51tts havecon51dered in applyinÈ the a¢¢ouming ￿liCit5 required byFRS 102 and the Charities SORP FRS 102 ar¢s￿lement¢f¢tynp3[at1ve it¢rns w¢ded. NOFES￿lementSWere requi￿d. (fl FuTrd5 Slrutilltt u￿r￿ricted In¢om¢ fund5 ¢0mpri5e Ih05eknd5 which the trustres are free to us¢ loranypuTp05e in furtherance ofihccharitablt¢bjt¢ts. Unreslricied Mnds include dtsignaicd fund5 Wh¢￿ the Iru51ee5, al I￿1r discretion. have set aside resources foraspetifit PUW. Idl In¢DrniTrg Rosfjur more than three months from the 62t¢ ofacqui5iiionand whKh are re￿IlY Convertible Inio arnountsofcrtsh with insignificant iisk of ohanBC In value In the statement ofcash flo￿4 c8sh andc&th cquivolentsar¢5lwJ￿ ol bankoverdiaftswhiehar¢ r¢payabl¢on demand a￿j fotm an inte8fdl partof the TnLSL'S cash tha￿¢￿ent. lknl Cit41itOrs Short-*Th creditors aro rncasured ai ttanmclion priR. ￿her financial Iiabililie5. Ir￿1￿Ingbank loBns. arc ￿￿vred initially al fairvalu?, neloftransaclion 2nd art Su65¢9uently measwed at arnort15ed cosi usingthe effective interest method Pa8e 16of21 SALAFI BOOKSTORE AND ]sLA￿lIe CENTRE NOTES TO THE FINANJ CIAL sTATE￿IENTs R THE YEAR EIYDBD 30 SEPI'LMBIR 2025 2. Ittt•m1￿g Re5ourc¢3 v91¥￿tary Income Re5trirt¢d UTrrtslrl