Company Registr81b)n Numter- 4LW605 The Charity RegistratK)n Numlm is:_ 1098748 AL GHAZALI MULTI-CULTURAL CENTRE Report and Accounts 31 March 2025 AL GHAZALI MULTI4ULTURAL CENTRE Report and accounts for the year ended 31 March 2025 Cont8nts Charfty Infomiatlon Trusteos, Annu41 Roport Statsrnènt of dlre¢torfs re8pon8lbllltle3 Independgnt ExamlneVs Raport Funds Stat8monts.'. Slalem8nl ol Flnandal ActlvTtle8 Movofflents In funds 11 14 18 In¢omfj ond Expendltur8 O¢tXX4nl 19 Balance Bhg•t Cash flow slatèmont Notss to thq accounts AL GHAZALI MULTI-CULTURAL CENTRE Cc4npany Regi8tr¥tth Number- 4LW05 Trustses. Annual Report for tho year ended 31 March 2025 The Tru81eg8 preserts his Report and Aw)unt8 lor yearerthd 31 March 2￿25, wtiich also ¢wpr4ses the Diraetors, Report r￿UIr0d by the Corrwnks Act 20(￿. Reference and administratlve detalls The charftyname. The legal name of the tharfty k8:_AL GHAW MULTI-CULTUK4L CEKfR Tre charity b also known by its wrating name. AL GHAZAU MULII£ULTVRAL CE￿ftE. 7ho ehaAty& Areas ow*lon and UK clwitabl• rylstraoo The charity is registered In England & W*8 ￿ the Charity comrriw1￿ in Eftg1￿ & Wales ICCEW) charity rn￿ber 1098748. Thg ¢harity does not operate in any ¢wefseas jurk8dlthons. Loqa1¥fn￿r8 of th8 clwlty The charlty 19 consltuted as a conyany liTr.ited by guarantee. register>Y uTrJerlhe Comp8nles Acts . The govemlng docurnenl ofth8 charlty 15 tha m￿rand￿m and ArbJo¥ olA55￿￿?￿on estsblishing th8 company under c(ryany legislaticffi. The guvemlng document Is dated 04 September 2000 There are no resth¢tion8 in the governing do¢umenls on the operatlon of the Charlty or on its Investment powers other than those imwsed by Charity W. By operatK)n of law all, tN$tse8 direc10￿ urthr the Gompanie8 Act 2W6 and all directors are tsu81ees urKler Charities legtslation aTrJ have ￿$￿sts1￿98. a5 suth. uThYer both ccryany and tharEty kgislatiDn. Tr¢ trLL8tees Are all Indivk1¢Jds. AL GHAZALI MULTI-CULTURAL CEKfRE Company RgJistrabon Numb*- 4C64605 Trustees. Annual Report for the year ended 31 March 2025 The prlnclpal operdtFng addre88, tel•phon# number. emall and web addresaes ofthe charfty are:_ 35 Earfé road L1vwp￿1, England L7 6HA Tdgphone 0151734 3843 Email Address info@al9hazalicentr¢.co.Id( Web athJres6 http8JI￿ghaza1lCantr0.ts).￿k1 The reglstered offlce of th& charity for Companles Act purF()8es is the same as the operdtlng address shown above. The Tru8toes In office on Ihg datè the report w*s appr￿ed ￿Te:. MrAb(Jl-R8hrnan Ahrned, M8 Shadia Abjullah Klr Sam Alsalwt, Mlss Anf81 Sail, Kamal Mashjari The follovAng porsons ￿r¥ed as Tnwtee8 during the ypgr ended 31 P&rch 2025 :_ The trustees who seNed a6 a tW8tee in the rtrp)rting ￿rknd We￿ as Sh￿ atr￿e. and IheTr w8re Th) changes during th8 yaar, or In ts peri￿ between the year eThJ and apprtsval ofthe acrxAJnts. All the trustees are also members of the charity. AL GHAZALI Pd1ULTI£ULTURAL CEFrrRE Company Registration Numb8r- 4C64605 Trusts8s' Annual Report for the year ended 31 March 2025 Objects and a¢￿vitIeS of the charity The purposes of the charity as set out in Its govemlng documen£ .The advancement of educati¢￿ in acwrdance ￿th the prinrApfes of the faith of Islam, particularty through the estsblishment and fomiation of a sthod. .The advancement of education in Islamic Cults￿e, r￿1g￿n. and tradrtion. .The promollon of the ben8frt of the inhabitants of Uverpoot-especially members of the Musllm community-withoul dlslindon of sex. age, sexud orientsuon. race, p)Irtical, or rellglous oplnlons. .The promotion of Inlegration and culbjrydl understanding and the provlslon of Islamic edu¢allonat s8￿CeS for the Muslim communtty. The maln a¢tlvities undertaken in rnlation to those puryjoses durlng the year. .Delivery of youth programmes, educational projects. and culhjral awareness activiiies. .Running an ￿￿biC and1slamlG supplementary scho(A. .Organlsing women's health and frtness sessions and ESOL ciasses. .Providlng 8UPPOrt for asylum seekers aTKI refwees. .Hosting interfalth and communty engagement events to foster inclusion and urKlerstandlrKJ. .RefU￿1ShM8nI of the building to exparKI fadlitses for ywth and community actlwties. The maln acttvltles undortaken duiing the year to further the chaAYty'S purpose for tho publlc benefiL •Completlng the refurbishment project to enhance community and youth facilities. .Expanding edUca￿ana1 and recreational programmes to reach more beneficl8ries. .Strenglhenlng partnerships wrth Ic￿1 autlio1it￿. schools, and voluntsry organisalions. •ln¢reasing fundraising efforts to 8USt8in and 8xpand chadtable actlvities. •Contlnulng lo provide culturally sensthve servlces that promote integration and education. Tl* truste88 have had regard to the Chanty Commi¥sK)D'¥ gUkla￿ on IX￿1¢ bengrrt In managlng I act1￿1￿$ of the ch8riiy. AL GHAZALI MULTI-CULTURAL CENTRE C(Nwany R8gi8tration Nwnber-4(646(Ll Trustees, Annual Report for the year ended 31 March 2025 The contrlbullon of volunteers during the year. .Volunteers supported the youth dub arml 8UPPtementary School activities. .Slx volunteers assisted in t&aching at the supplementary Scho￿. •Vclunte8rs maintained the communlty allotment and supported events and health prolects. .Youth club Volunteers gained valuable experience and Ilfe skllls through the volunteering scheme. Thè main achlevements and pfrrforrnance of the charlty durlng the year. .Securfng major fiJndirrfJ from the Youth Investrnent Fund and beginning iwlldlng refurtjlshment. .R￿1VIng a five-year grant from Liverpool Cty Council's Youth and Community GranL .Delivering suceesshjl youth programms, play schem8s, and ESOL dasse8. .Launching new actlvities for asylum seekers. refvoees, and vffjmèn. •Fundraising from mulb.ple sources for furni￿re and equipment for the new youth area. Fundraising acdvltles during the year. .Fundralsing for equipment and fiJrnTture for th¢ refurbithd Y￿JIh club area. IReeeived sm811 grant8 from Rathbone TJusL Sp(Ki Er¥J￿TrI. Garf*Jd Wesion Foundatlon, and Thè clothw0￿ers Foundati￿. •cOndnu￿ efforts to furKlfai%e foT refv￿LSh￿tht ￿ not ￿Vered by the Youth Investsrthl Fund. The difference the charity s perforniance during the Jffjar has made to the beneficlaries of the charity. AL GHAZAU MULTKULTURAL CEPrniE Company Registration Nuftkn8r. 4C64EA)5 Trustees. Annual Report for the year ended 31 March 2025 •lmpToved acce88 to edu¢atiw. youth ervJagemenl, a￿1 cumurd awar￿$s. .Increased parb¢ipation in ￿81th a￿1 fftness actmties for women and YOLWW girts. thPr￿ded indusive play arKI leamirrfJ opp(thities for children from Iow-income f8milies. .SupFQrted asylum seekers, refv￿ees, arnl BME families with laNJuage and advocacy services. .Strengththd ccrfnmunty cohesK)n arKI Int￿ understanding. The degrge to which the achlevements andpwfomiancé durfng the year have benefited widersociety. I he chanty's acniev￿ents swmcantty benemed tne scaety by. Pr(￿￿lIng sc¢id Indusion and c￿Tal U￿leTsIandIng through interfaith events, cultural festivals, and collaboration wrth local aulhoritles. th1¥, and wnmunty ryganisations. Improwng educational outcomes for thldren arKI young pèople from diverse bxkgrouTrJs through SuppleM￿tsry sch¢N￿lng, ESOL classes. WKI parent thc¢acy tryrammes. The &gnificant charftable activities undortakon In the year. .Youth Club.. Sp￿ts, leisure. edueaffjonal actswtses forjwry people. .EducationlParents Advcw Proprt cultrnl awar￿￿89 worf(slw8 and sche￿1 awAicati support .Cultural Project tran8laticn, inlerpreung, interfaith events. culturai fest￿al$. .Supplementary SBhool'. and l*mlc sludles for over 200 chil(tren. .Hedth Project.. yoga sessi¢M and communty ￿10t￿nt prr)Jrammes. Structure, governance and management of the charfty The n￿OdS used to recruit and appolntnew charity truslaes. AL GHAZALI MULTrCULTURAL CEpifRE npany Reg15t￿on NuThthr- 4IW05 Trustee5' Annual Report for the year ended 31 March 2025 .New trustees are apwinted at Ihe ar￿Ual gwal meeting {AGM). .The board oversees T￿litment ba￿1 on comnNbrEnl to the chariVs aims and rdevant experience. The charftys oryanisational stmctu Managed and govemed byTrustees. Trustees meet quarterty,. Sen1￿ manwent te￿n meets •. Chaimian.. Mr Kamal Mashiari Other trusloes.. Mr Sam Elselwi, Mr AMFRahman Ahmed, Ms Shadia AtKlullah. Mi88 Anfal Salf, and Ms Leyla Nasser Mashiari (Company S￿ryI. Setting pay and remuneration of key managwnentpersonnel Financlal review The charitys financlalposition at Ihe endof tho year ended 31 March 2025 The financial positic￿ of the charity at 31 March 2025 atKI comparatives for the prior perfod. as more fijlly detaI￿d In the xccwnts, can be SUMM￿Se￿ as foll(yHs:_ 2024 Net Incom• 1,324.265 2,923 Uwestrfckd Revenue Furvjs 371,461 Restricted Rèvenue Funds Restricled Ftr￿ A88et Funds 45.072 1,264,958 1,310.030 Totsl Fund• 1.695,726 371,461 AL GHAZALI MULTI-CULTURAL CENTRE Company Registration Number- 4W605 Trusteos, Annlial Report for the year endod 31 March 2025 Flnancial review of the positlon at the repo￿ng date, 31 March 2025. The ¢harily'3 financial pogllion as al 31 March 2025 shows a subsEantial increase in total funds from £371,461 in 202410 £1.645,476 in 2025, wimadly due lo the receipt of a signifiGant capital grant of £1,264,957.88 for the refu￿lshment and expansion of charl￿S building. Thi$ capital fijndlng, provlded through the Youth Investm8nl Fund. was a one.off grant spscifically reslrtclpd for building improvement and development purppses. The full amount ot this grant was spent durlng the year on refurbishment works and therefore does not represent recutting income. Exduding the capital grani. the chatity's underlying income and expendllure remain consislenl with prlor years. supported mainly by local authoity grants and other charitablè lunding. Al the year-snd, unreslricled revenue ftinds available for general charitable purposes stood sl £380,518.12. woviding a stable base fof conlir..ued community and educaliohal programmes. The Twslees *e satisfied IbAI the Charity remalns in a sound financial posillon. Pnjdenl financial management continues lo be exercised lo ensure sJslainability. with sutficienl reserves lo meet ongoing op8raliong1 needs while maintaining the enhanGed fadlilies resulting from the capital project. Policles on reserves. The charity rely on grant funding and fundfalslng, has limited reserves policy fr￿Us￿d on suslainabilily and covering core operadonal costs. Goiiig Concern The charity is a going concèrn, as it conunues lo operate actively. semce Ils Bounce Back Loan Irepaymenls ongoing since April 20221. and maintain mu.:lipe streams of grant a?d communlty funding. AL GHAZALI MULTI-CULTURAL CENTRE Cornpa4by Re£aslratlon Number- 4￿6￿5 Trustees, Annual Report for the year ended 31 March 2025 Availability and adequacy of assets of e4¢h of Ihe funds The board OF Irusloes 18 satisfied that the Chari￿3 assets in each fund are available and adequate to fulfil ils obligations In respect of each fund. Tha major rlsks to which the Charity is exposed and rgvl¢ws and systems to mitigate them. .Funding rfsk., MI￿g31ed by diversifyirKJ fvnding sources. .Op•ralional rlsk dudng buildiThJ refurblshmenl: mitigated by rdoca￿ng staff and progr8mmes 10 temporary local venues. .C¢mmunlty engagement risk.. managed through partnership and collaboration wtlh local authorill6s and organisation8. Princlpal fundlng sources in the year and how these support tho key objectives of the charlty. .Youlh Investment Fund- refuthshmenl and eXP&￿s1o￿ of youth fa¢ilitigs. .Liverpool Cily Council Youth and Communily Grdnl- supports youth and community programm8S. .Liverpool HAF Programme- funds holiday play and iood schèmes. .Our Livgrpool Grant Scheme- supports asylum seekets and refugees. .Lollery Youth Make11 Happen Grant- women's neallh anA fitness Sesslons. .LCVS Community Impact Fund & Skellon Fund - ESOL and yotjth club resourcas. .UK Prosperlty Fund- IT occess Improvemen18. .Srn&ll funders {Ralhbone Tru8.. Sport England. Gatheld Weston. Clothworkersl- equipment and youth club furnishingg. AL GHA2ALI MULTI-CULTURAL CENTRE Company Regi8tration Numbw- 4064￿5 Truste85' Annual Report for the year ended 31 March 2025 Detalls of The Independent Examiner K8mran Mukhtlar M8mbor ofAahll & Co Acwuntants Ltd 4a Srnilhdob￿ road L￿erp(￿)I Merseyside. England L7 4JG ststement of the Dlrectors. and Trustees, Responslbllltles Tre charftls trustees are reswnsible for the preparation of the accounts In accordance wth the temis of the Companies AGt 2006, the Charities Act 2011 and the Charities (Accounts and Re￿rts) Regul8tlons 2008. Noiwithslanding the expliat requirement in the extant slalutory regulations,Ih8 Charities (Accounts and Reports) Regulations 2008, to prepare the financlal statement8 in accordance with the SORP 2005, In vrew of Ihe fact th8t tho SORP 2005 ha5 bèen Ihdrawn, the Trustees detemined to Interyxet this respDnsitylity as requiring Ihetn lo follow current best practice and prepare the accounts aC￿rdIng to the FRS 102 SORP (Slalement of Recommended Practice for Accounting arKI Reporting by Charilies) 2019, applicatle to all accountlng periods beginnlng on or after 1st January 20191, lThe SORP), . In particular, the Companies Act 20C6 and chanty law require the Board of Trustees lo prepare financial statements for e8ch financial yoar whith glve a true and falr ￿eW of the state of affalrs of the Gharity as at thé end ot the fina[KI￿ year and of the surFAus or deficit of the charity. In prepa￿ng those flnancid statements the Board is rwjired to :. - to P￿pare the a¢¢coJnts In awdants ￿th Unlled Klngdom Generally Accepl8d AccounUng Practice lun1￿j lQngdom Accounling Standards and appliGablt law}. - select sullable accounting pdlcios arKI apFAy them consistently,. - make judgements and estimates that are reasonable and PnKl8nl,' - prepare the financial statements on tt* concem basss unless il is Inappropriate to presume fhat Ihe tharity wll Gorrtinue in t￿IneSS. state whother applicable accounting standards and statements of recommend￿ praC￿Ce havè been followed, subject lo any material departures disclosed and explained in the financial stalewnents. The law requires that the trustees musl not approve the accounts unless Ihey are satisfied that they give a true and lalr view of the stale of affars of the charity arKI of the surplus or d6ficlt of the chadty for the year. AL GHAZALI MULTI-CULTURAL CENTRE Company R&Jistrallon Number- 41WOS Trustees, Annual Report for the year ended 31 March 2025 The Trustees ar@ also responsible f(Y malnlaining adequate accounting records which dlsdose with reasonable accuracy at any lime the financial wstbon of the charity and which are sufficient lo show ar￿ explain the charittys transactions and enable them to ensure that the flnanci81 statements comply wlh tre Companies Act 2006 and compty with regulations made under the Charities Act. They are 8150 resp￿SIble safeguardlng th& assets of the charfty and henGe for ng reasonable steps for the we¥enlion 8nd detection of fraud 8TrJ othw irregularitses. The Trustees are 8Lso r88ponsble for the Trustee5' report. the ststutory responsibility of the IrvJEperthnt Examiner in rdation to the Trustees, reKw)rt is fimited to examlning the report and ensuring that, on the face of the reFM)rt there are rKJ m8tgrid irtonsisteThies the figures disck)sgd In the firsancial Ststements. Method of preparatlon of accounts - Small company prov151ons The financial statements are set out on p8ge14 to page 24 The finandal statements have been prewed im[l￿nentirrfJ the FRS 102 SORP Islalemenl of Recommended Practice for Accounljng and Reporbng by Chatitlesl 2019, applicable to all accounting p8ri0ds beginning on or after 1st January 2019). (rhe SORP), and in accordance with the Financlal Repc*ting Stsndard 102, l&ff8Cttve 1st January 2016) These f nancial slatemerrts have b￿n prepared in acc(Kdance with the pmwslons In Part 15 of tha Companies Act 2006. applicabl& lo companies SUb￿t to the small companies rtgime. Inde en(knt E Instaad of Audlt Thè trustees obtained a direction from the Charity Commission for a￿land and Wa￿5 und8T section 152151 of the Charil es Act 2011 pèrmitting charity's a￿)Unts for She year ended 31 March 2D25 to be s￿4￿ct lo an Independent examination rather thon o StetLrtory audit the year, the charity's gross I￿rne lerr¥)9*rity £1.0￿,000 due Solely lo the r8rEipt of a one- off restricted Capital grant of £1,264.9S7.88 for the exte￿0￿ ol Il* tharlty's building. ExcludirrfJ thls excepllonal grant, the Ghatity's normal Incw.e forthe year was £422.16& Tr charity's gross a&88ts 818Q remained bdow the 8taLrtory aLKIit thre5hokl of £3.26 million. The Iruslees ¥Jplied to the Charity C[¥￿￿158(0n aThJ L*)tslr*d F￿n[$s1on for the accDunt8 to IndeP￿dentlY examlned for thk% finanoal year. This r6POrtwas aFyoved ty the tM)ard oftnBtees on 9 March 2028. Signed.. KAMAL MASHJARI Dlr8ctor and Twste8 10 AL GHAZALI MULTI4ULTURAL CENTRE Report of the Independent Examlner to the TTUSt8es of the charitable company on the accounts for the year ended 31 March 2025 I r8port to the Trust￿ on my examwwb(m of Ihe ￿n￿l81 ststements oflhe cknaritable company on pages 14 to 24 for the year eThJed 31 March 2025whK* have been prepar￿1 in aC￿[danCe wilh the Chariti'es Act 2011 (the Act) and wlh the Reports￿ SlandaTd 102. lelleL*ive 1st January 2016) as modtfied by FRS 102 SORP (Statèment of Re(yxnmended for Accounlng and Repotbng by Chartbesl 2019, applKable to all ac¢x)unting pèriods b8ginring on or after 1st January 201DI, (rhe SORP), publlshed by the Charity in EngLyKI & Wales {CCEW) , and uThJer the historical cost CC￿Venh.tsn and the acc4Junbng ￿l[leS Set (Krt on pag9 25. Respecti￿ rn8pon8ibilities of the TnMtee8 and tho lnthp8n￿ Examlner and thè basis ofthe rpport As describod M p8ge 9, you, the chaiilat4e c(rnpanYs Tnjstees. are also the Directors of the Company for the purposes of Company law. are resportsible forthe preparation ofthe firAncial slaterllents in ￿A)Idance ￿th th6 compan￿ Act 2(￿, the Charities Ad 2011 and all other 8ppk*le law and WTth Uniled ￿ngdoM Gener￿[Y Acctxmting Pr￿41C￿and for beiNJ sati8fied that Ihe financi4 st8tèments give a ttue and fdr view. The Trustees tx)n8tder that the authl requirement of S￿tion 14411) of the ChaTilies Acl 2011 (the Act) does not awly, and that there is no rwiramènt in the memorandum and artKles of the ¢hadty ft)r the conductiThJ of an audit, and that the accol￿ts do r4uirè an audit in a￿rdar￿ wth Part 16 ofthe Companies Ael 201￿ and that no nHnber or [￿nbel¥ have requested an audit pursuant lo Section 476 ofthe Companiès Act 2006. As a consequerKe. the Ttustses have el￿d the fin￿(￿31 stBtemonls be subject to IrK1epe￿Ient examination. Having satisfEd my3elfthat the financkal stateM￿ts are not required to be audited under any legal provision, or otherwi8e, ￿ are eligible kn ind8p8ndènt 0xam￿lI0￿, it is my responsltlliy lo:_ a) exa￿ne the financi￿ slatemerts ofthe charity under ￿lOn 145 ofth& Act., b) follow the appl￿bE8 &yO￿UreS in Ihe DI￿10n$ given by th& Chaiity Commission under sedion 145151(bl of the Act. Ba¥l8 of IndoperpJ•n¢ Examlnorfs Statement and SCO￿ of Twork undertaken Since the CharIt￿e companys gross kne0￿ eX￿ded £250,000. the charilabfe Comp￿￿8 examiner must be a membÈr of a b￿Y listed in ￿tion of the Acl. I confimi that l 8m quafffied lo undertake t aX8mination becau8e18m an aut￿11￿￿ n*rnlxr ofAahil & Co Ac0X￿￿nts Ltd, %*uch Ig on& ofthe listed ￿dieS. I r¢port in respecj ol my eXamnaU￿ of the c*aiity's financi818talam8r￿ ￿￿rIBd under $145 ofthe ACL In carrying out my examination. I have fc41owed all the wlic8blè DirÈctions given by the Charity Commission under 3eclion 14515)(bl of the ALa seltsng ￿Ji Ihe of an ind8pendenl examiner in relation to th6 condu(#ing of Sn independent examinakn. AJ) in(lepend8nt exawlnation 8 rewew of the accounting re￿r￿S kept by the charitatAe cory)any 8nd of the ￿>￿ntiTrJ systems emFAoyed by thg charitable company 8r¥J a compariscm of thè fin8ndal statements presented with thos8 records. tt aLso indudes conskl&ralon of any unusual items or discloswes in the financial statemnts, and seeklThJ explanakn'ons from you, as Trustees. conwThn9 such rnatter8. The purpose of thè examinaticl) 1$ lo establish as far 88 p0s￿ble Ihatthere hwe no breaches of charity18ul818Uon and that, on 8 tast basis of evide￿¢ lo the anKJunts and (Ils¢losures made. the finarKi4 81atsln￿ts comply with th& SORP. 11 AL GHAZALI PAULTIIULTURAL CENTRE The prowlvres vndert*en (kj not pro￿de all the fhal wo￿￿ ￿ raquired in 8n al￿rt, and inf0m1at￿n suWied by the Trustees ￿ Ihe course oflhe exam￿st￿)n is not Subl￿ted tr) audit tests enquiries and d(*8 not cDver all the matter5 that an a￿rtOr wnsoder in arriving al an C￿1n￿on. The FAanning and conduct ot an 8u(*t gces beyond Ihe Iwnrbj assuran(£ Ihat an #Klependent examinatK)n can provld Consequently. I do not expr8ss an audrt Ol￿n￿mI on the view gNen by the finan￿al stat￿entS. in particular. l exp￿$& no opinion as to whether the financial sialemenis gNe a true and fair view of the 8ffairs of the charity. atKI my rep￿t is Imrted to the matlers set wt in the slatement bel￿￿. I planned and porfomw my examinalion so as to sattsfy myselflh*the obkdves ofthe WKlepend¢nl exarnination are aGhigved and before finalisro rep)rt l obtan&l wiiiten assurances from the Trustees ofall materfal matters. Independent Examin¥¢¥ Statemen( ReportaThl Opirnon Subject to the limit8lfion$ upon the SCO￿ of my as detaled otrthe. I hgve cOm￿e￿ my examinatic￿.. a￿1 (xn Ixjnfim thal:_ Th& 8¢¢ourrts of this charltsble company r6ryiraY to be audiled uThJer Part 16 of the Companie8 Act 2CI]6'. The gross income ollhe charitable CoMp￿Y in the 31 March 2￿25 appew51o exceed th8 sum spe¢rfied in Secknn 145131 of th8Act. n8mbty £25¢Th), and that l am qualrfied lo act as Ind8pend8nt Examiner in accordan￿ with that seclion try wrhje ol my being a qualTfied member ofAahil & Co Aa￿un￿nIS Lttl. The a(￿UnIS are being exanwned in rircumslarw 3peCi￿ ￿ Reguwion 34(3llb. aNJ tha dat& whan the Charity Commlssk>n diSK*n￿l Ihe Tequiremenis a￿tht uThJer Section Section 144(1} of the CharTbes Aci 2011 (the Act) ofthe Act vtas :_ 31 March 21y25 This is a report in respectof w examith carried cyjt under 145 of the A(* and in a¢cordanL¥ with tNre¢tions by the Charity comn¥85￿ sec11c￿ 145(5)(tJ> ofthe Act may applicable., and that no mat8ri81 rnatters have C¢￿ to my attentN)n in (X￿￿e(th￿ vath the examinalKJn giving me cau6e to beIlv4e that kn any matsrid rnSFrtL_ a￿￿Unting records were ￿t kept ￿ [9W￿t of the charTty as requKed by Section 386 of the Companigs Act 2C*36 and Section 130 of The Chwilie5 Act 2011: th6 fina￿al statements %t In othrb eThgble a uThJerstaThllrvJ ofthe finwKI s1atgrll￿ts to be rea(*th. SIg￿l. Kanyan Mukhl8r- Independent ExamNRr Aahl & Co Accountants Ltd 4a SmttIKl￿*n Juad Mgt8ey8id8, England L7 4klG This was signed on 9 March 2026 13 AL GHAZALI MULTI-CULTURAL CEKfRE - Slatemgnt of Financial Activities for the year ended 31 March 2025 Statement of FlnanclalActivities (including the Incon￿ and ExpendituTr Account for the year ended 31 March 2025. as required by the Companies Act2006) CuYr•hrt y Tthal FurK Prbor Y•8r fatal FundÈ Pun 2026 2025 2024 Income & ENlOwm￿ts from. tk)naUons & L￿8 Charitable actiwts6s Al 10.OlXJ 105.548 1,571,578 1￿81,678 106,648 199,455 85,397 Total In¢tYn• 116 I.571￿78 1,687,128 284,882 Exp•ndl(ure on: Chari18ble ￿tI¥￿e$ 101.313 281.548 362161 281.929 Total &xpen(hiu 101,313 281.518 362,861 281,929 Net In¢om• fr*r the year 14 1.31OM30 1A24,286 2.923 Transfor¥ bglween fund• Nèt Incorne aftertran8f•E¥ 14235 1,310,030 1.324.266 2.923 NBt movement In fund8 14236 1.310.030 1,324286 2,923 Reco￿11[atIon of fvnd8:. Totsl fund8 brouoht forvA 371.461 371N61 386,540 Total funds carrfed 10Th￿rd 384696 1.310.030 1.696 726 371M63 Th9'8ORP Rèf iNJl¢ated at￿e is ts ¢L4s5ffiCati￿ ofint)yne set in Ihe fom*l SORP d￿urne￿ts. As requirwj by paragr4)h 4.60 01 ¢he SORP, th8 brwJhtfm¥ard carried foThYard fvnd8 above have be￿ agreed to the Balance Sheet A Statement ofTotal Rwni*Y Gal￿ and L08585 is a5 a pinary stst￿t in Ihe8e a(x))unis. AJI thè prior year Iransaction$ ￿Te unrestrithj itm. rrt) fiJrfheraroty%is is required JI a¢tivilies derive from continuing operati¢ 14 AL GHAZALI MULTI4ULTURAL CENTRE - Statsmont of Flnanclal A¢tlvltles for the year ended 31 March 2025 All aclfvltles derfve from eontlnulng operatlons 15 AL GHAZALI MULTI-CULTURAL CENTRE - Statement of Financial Activlties for the year endod 31 March 2025 AL GHAZALI MULTI-CULTURAL CENTRE - Slatsmènt of Financial Activities for the year ended 31 March 2025 17 AL GHAZALI MULTI¢ULTURAL CENTRE - Statement of Flnancial Activittes for the year ended 31 March 2025 Movements In revenue and capital funds for the year ended 31 March 2026 Revenue accumulated funds La8ty8ar Total FuThdB Fund 25 2S umulat&J lur¥Js brought foThvard 371,461 371.461 Rècognk88d gains and1055e8 LEfo transfers 14235 1,310,030 1,324.265 2,923 1.310,030 1.696.726 371A63 Closlng r•¥•nu• fund• 1,310,030 1.695.726 371A63 Sumary of funds and Ttytsl F￿[bdI 2026 Revenue accurnulated fvnd8 Fixed asset f￿￿J8 385.6 45.072 1,264, 430,768 1,264,968 371,463 Total funds 1.310.030 1.695,726 37qM63 18 AL GHAZALI MULTICULTURAL CENTRE - Statement of Financial Actlvitles for the year ended 31 March 2026 AL GHAZALI MULTI£ULTURAL CEKfRE Income and Expenditure Account for the year ended 31 March 2025 as requlred by the Companlos Act 2006 2026 2024 In¢¢m• rwaliws 422,168 284,852 InYes(ment iro)mè aml [nte￿St 422,168 284.862 Gros8 InC{K￿ In Ihe year Includlng èxe•ptlonal liem 421188 284.862 Charlkn*)lè éyndihjre, eXcI￿j1r￿d d¥Jreoalion and *nortiyation GOverna￿e costs Intérest payable Realised losses on disposals ofscoal in¥estrn8nls whlch arn pr￿JAM￿8 rd8tsJ 360.205 281.323 500 106 655 Totsl exp8ndliur• In the year Ngt income beforo tax In thè flnanclal year 59,308 2.923 Tax ￿ surplLB on ordlnary acli Nèt Income aftertax In th• fina￿1*[ >wr 59.308 2.923 Retalned surplus for the Ilnanclal yoar Al ¥tivities derive continuln9 operatirms In accc¥dan(e hrfth prO￿s10nB of the Ccfflpa￿￿s Ad 20C6. th8 h8•dirqs and Subhead￿￿8 u￿1 in the In(Jyne and Eypendltur• 8ecount have teen adap￿1 tts tefiect nature of the tharitys acti¥￿e$. 19 AL GHAZALI MULTI-CULTURAL CENTRE - Balancg Sheot as at 31 March SORP Ref 2025 2024 Flxed assets Tanglble assets 1,541,718 274.300 Current assets Cash at bank antl ￿] hand 214.528 127,912 Credltors: amounts falllng due withln one ygar C1 {39.7631 Net Cuffent assets 174.765 127.912 1,716.483 4￿2,212 Not ass•ts cred￿.. amount8 falling due aft￿ mo than one year C2 120,757) 130,751) Th• total nèt assets of thè charlty 1,694726 371,461 The total ￿t assets of the charity arn lunded by the funds of th• charlty, as follow%:. Rostrlctèd funds Rèstrlcted Revenue Funds 45.on Restricted F￿ad A88et Funds 1.264,958 1.310.OX) Unre5tr1cted FU￿1¥ Unreslrldgd Revenue Funds D3 371.461 385.696 371.461 t*9Ignat￿ Funds T4)tsl charltyfunds 1.895.726 371A61 Thè'SORP Ref indlcatsd 8bove is the classificatth of Balance Sheet items as $8t out In the formal SORP documents. As r8quired by paragraph 4.60 of the SORP. tho tx0￿htfOTr¥ard and carried fojward fuThls above have been agre8d lo the SOFA.. The dlrector is saU8lled that the compary is entiued to exemtrtkn from thg TBquiremerrt to obtain an audii under sectSon 477 of the Companies Act 2(K)6. 20 AL GHAZALI MULTI-CULTURAL CENTRE - Balance Sheet as at 31 March The member has requir&J the company to obtan ￿ autht in seclion 476 oflhe Ad. The director athwJvAedges hi5 responsi￿lI￿eS for (￿nplyIng Vlilh the requirements of the CompanIes Act 2(M)6 wih r08pect to accountiThJ rec￿dS 8rKI the iyeparation Of￿)Urts. The ¢harty is subied to Independent Examinalion uThJercharity legL%latW￿. and ts rem of the Independent Examiner is on page 11. Signed.. KAMAL MASHJARI Truste6 Approved by the t*Jard of trustees on 9 March 2026 21 AL GHAZALI MULTI£ULTURAL CENTRE Cash Flow Statement for the year ended 31 March 2025 2025 2024 Cash flows from operating actlvltles Net cash provided by operaliNJ *ltvittes 88 8hMI belrmf 1.364,029 2,923 Cash Ilows from Investlng 8CtlvRI Pur¢hawExtension ofpropety, KAant eq￿p￿ent (1.267.418) Cash flows fmm flnanclng a¢dvldes RepayN￿t of amounts tK)Jro**d Cash inflc1￿ from new borrowng$ (9,995> 110,5421 Net cash provlded by financlng actlvlties 9,99S 10.542 Overall cash provlded by all actlvlUe8 A+B+C 86.616 ,619 Cash movements Change in cash and cash èqufv8lent8 from activrtses in the year end￿1 31 Mar(* 2025 86.616 (1.619} C8sh Bnd equwalents at 1 Awil 2￿4 127,912 135.533 Cash at bank and In hand less ovordrafts at 31 March 21 127.914 AL GHAZALI MULTI-CULTURAL CENTRE Cash Flow Statement for the year end￿ 31 March 2025 AL GHAZALI MULTI-CULTURAL CENTRE Cash Flow Statement for the year ended 31 March 2025 - Continued Reconclliation of net income to net l]ow from oixrating activities Net irwxme as $hown in the Statement of Financial A(aNities 1,324.265 2,923 Adlustments for:. Writ8 dt)wn8 of inveslments Nel unrea￿d losses on investmerrt assets Inueasa In ¢￿dItorS. excknllng loan 39.764 Net cash provlded by operatlng activftles Anatysls of cash and cash 0qui￿ents 2025 2024 Cash In hand at for the Y￿ 8￿1•d 31 2025 Notke depDsils- Oes5 Ihan 3 I￿nIh$) 214,$28 127,912 Total cash and cash equlvalpnts 214.528 127.912 23 AL GHAZALI MULTI-CULTURAL CENTRE Cash Flow Statement for tho year ended 31 March 2025 AL GHAZALI MULTI£ULTURAL CEKfRE Cash Flow SLqtsment for the year ended 31 March 2025 - Continued Analysis of change in net debt Atstart Cash Atend olye•r 127.912 Flows and 86.616 86.816 olY￿r 214,528 86,616 130.7511 Cash Loans falling due after more than one year (30,751) Total 97.161 86,616 55,865 24 AL GHAZALI MULTI-CULTURAL CENTRE Notes to the Accounts for the year ended 31 March 2026 1 Accountlng pollcles Pollcles relarfng to the produetlon oltho accounts. 8asls of prepar4tl?n and accountlng ¢onvgntlon The accwnls h8ve been Prep￿ on the accru* baskn. wt8r C￿1 cOrwen￿on, and in &¢¢oftlancewl Firtartial Reportin9 SlaftdÈrd 102. leffectÈ¥e 1st January 20161 and'FRS f02 SORP IS181emenl of Rec(*nmendod Pracll¢È forAccounling and ReporbrvJ tiyCh3rillesl 2019. appliaole lo arf acc0th1￿￿ periods beginnlng on or after 1st janu￿ 20191, (the SORPI, published by ts ChaD.ty CoFwni55ion ￿ ErvJland & W8k8s {-- , aod In acthxdarKe wilh 311 applicable Igw vi the chafivs pri8dlclion of ftwstrabon. excepli*thg1 Ihe chafily has pwar8d Ihe firb#rKlal slatetnenls in acco(d*Ntrh*h the FRS 102 SORP IslaletDenl of Re￿￿r>￿ed Pracllce AcccAJnllng ar.d Rep(xtiw hy Cha'ilEsl 2019. appWbk lo ag accoun￿ pwknds or oftet 1slJ8nu8ry 2D191. tTh8 SQRPI, in prEl4Hnce lo Ihe SORP. iPE SORP 2tY)5. W. bas b88n witlKJrawn, nofvwl￿sland1Lq th& lad Ih8t the exianl sialuiw regulalion¥. Ihe Char￿[85 (A¢¢txry￿8 8tKt Reptyisl Re9￿￿on$ 21h%￿I￿rEXr*.ry1ty lo Ihe SORP 2fYJ5. Thi5 h89 been done io J¢ctrd wlh c￿en1 ￿9(￿a¢J￿. The 3CCOitrIts have b8en weparett ur¥Jerth Nstcrflcal tyjsl t%n¥erllon. fjx• forlho revaljauon ol f*rt8ln Ixed a$$el8 which •r• measured al fairv4ue *thre Is cons￿1 8pprcpdai8. Th& prÈparaiion of lknancial ststem8nls r￿￿re¥ the ofeslrnaffjs and a8sM)pthin5 tha& affect ts roporied amoun1$ ol 8SSÈls ar￿ liabilltiès al tha ii*rKe sheet date aryj Ihe arn￿1￿8 of thome and recogrK5ed durfrvJ the reporuw pedLxJ. The k6y areag ofe5thnakni atxl hmjge￿l Inth.. The Usel￿ econ(Mn￿ lfves and ￿$￿1￿41 values oftgwibk tjxed assels ￿ed lo delemiwp ann￿1 depreCLqti￿ charg89. TIE rec0will(￿ deferral olgrsnl ￿CoMe. based on wl*thÈr porfonnan(* ¢rrfkfttrons have ba8n m61. The rtcoverJbilty ol debl(n *KI Ihe odeqLLgry olpro￿8￿ns for doub1ft￿ debLg. The alk)GaI￿ of wsls beh¥een re51rfct¢d &Yl uty85trfcted fiJvJs wthere i% fiot pogsbi ￿. Estitnales ants uMderl￿¥j as$umpikn% are re¥1￿￿￿ reguknty and a5 ￿ceSS￿r, ayra￿s1O￿$ are rttLynlsed in lh2 De￿0￿ kn wk¥ch It￿ wris8. Golng Co•¢trrn The charitable 8d1vil￿3 are cotthrtng grant akj and ¥0￿￿1￿ry dthidons as ¥*118s tradln9 rBvenue5. A5 a consequence, Con￿ basia is da￿.￿dent ¢MI IJE of i*￿ wn¢ert8in fundlng $treaivs. ACCO￿l￿rY. the T..uBl8es ha￿ obialned forttast3 *k1, afer the fir.8n¢ial forecagls for hrfure P6ri0ds lo 31 March 2020, the TIU8le88 are $8Usffe¢J at ihe INrE ofapprDvhg Th Qnandal 8lalements, il fs appropr18￿ 10 a(Iopi the 90ing contsm basF In ￿.parIng Itki llnarthl Jlalemenis. (kner Ihan t￿$& tha Truslges aiE nol aware ofsny m8lerL81 unc8rtaU￿1¢S thut Lhg lo a$ 8 ¢onwn. Tha th8rft¥ 1$ È puknltc tenenieniriy. The AJ.Ghat¥i Cenlre meet5 the del.￿11 of a p￿1￿ beneffl 8nlliy mJerFRS 102 & underSORP 1.3￿1.41. Thè chJriiy'8 £clivi￿&S &re undertaken lo ￿rther it5 thaiiiabb pwpos88 fLY pubk bEllBfrt through it5 core pr¢iecis w¢ youth de￿lopment, ed￿d￿0￿. CLdLure, ￿811h, ¥rKI coh8810n. Pollcles relatlng to catsgorles ollneome and incom¢ recognltlon. Ila£ur• of InGoiD? Gross kncon]6 ￿￿Esen18 vaAJe. net ofvthe adthd lax and fr￿¢￿￿ts. Jlgthyjs s￿ded to ￿tc￿org aL¥l work carried oul in re8ped olseThlces provIded 1¢ GU?tomeru. Categorl89 of In¢¥im# Incoffle ￿ calegorK8ed as kncome from exd￿ffje iransackn Icontsad rK)Nnel and kn(#ime trom Th)n•xthwoe iran5aclions Igitsl. In¥e$lmeni irKsls ofgoojs don8ted lorrfislrP)ulk)n lo b**ftlarl8s deemed 10 be falr ¥81u& of good8 ukxjn iec*pl. Whan Iha good5 ￿ distriixrted or for 2 nominal thÈfi the cafty￿g a￿l￿1 is adlu51ed al the time of sale. lo Ihe v81ue ai Ihe pthnl of Ilsldbullon arHI Ihe 3djustsMÈnt is Sho￿ as a ofdOna￿)￿F made. Thè tarrfvy ar￿￿1 of arry $to(* hekl furrfi5"￿￿Y)n kq assessed for ifflpavm6rl ai the reporbng dale. AJI IlonalBd goc¥l8 are recognlged ts donaiion wKome, a￿1 delmted lo ttadwy stock.￿￿ tradi￿ slock is sub8e4ueiilW sow. or awropriBl8d to n)8el an expenye. then the C￿r[￿ng value oflh8 slock is rerA4rysed as an expense. In accordance Y4ith Ih8 SORP. goods donated foi (lislttbutN￿ lo beneficia(ies, or fv ConsWnpt￿￿ by tho chgdly aro knduded 8nddon&fions'. Goods donoiEd for res8￿ 8re kK4LvI8d kn 'lncomtr fron otrwtr8dHw 8cIknlis' The cost of4ny g1oi* ofgoodg donated fordL8trbJt•Jl lo bfjnelbgr*£18 d8￿F￿d lo ba h fatr value ulthose ¥ft$ 81 the lime Dfttpir rEcetpl. M Ihe goods held ¥e lo ie dL8tvbuiBd freety ar icrf a rThNnal consideration, th8n the car￿ mount l& subs￿Uenty adjusted lo ￿fIec1 ihe I￿￿r01 deep￿1 cosi adlustgj any10s8 ofs•rvKe polenlial and repltcemenl £091. Replacement tosl 1$ th8 8conomK cost iyysred il tharity was lo repLqce Ihe ￿L* Potenlialof Ihe donated 9w15 al Is own expen88 (nD81 erthhNr.io ff drd*r. on¥tod $er¥lG88 end fa¢111￿95 (kntrJl￿¥1Q $èCth￿ed staflaTrJ use 015wwettyl ore In Ihe aLwunts on tt bo$ls ol the vakn olihe girt to tha charity. AN donaied ser¥ices and fadllks 8ffj recognised as dtsnabon income thth8n recefved,(prov¥W Ihe valu8 oflhe gift c bE mea$ur8d rolla￿y) and recogrmsed 95 ￿ eXp￿sE￿i￿ an eqthvakDt vdue. Pollcies relating to expendlture on goods 8nd servlces pmvld•d to the chaiity. Voluntoert 28 AL GHAZALI MULTI-CULTURAL CENTRE Notes to the Accounts lor the year ended 31 March 2025 la acme of thp lowever truslees value the signffjcant Contri￿1￿ lo th8 ac(￿Al?$ ol %*arftyby ¥Ol￿teerS and Ihls is de8criled more futy ￿ Note6. Pollcles relatlng to ass•ts. Ilabllltl•s èndpmvl$lon$ 4nd othgrmattern. rangible tF¥6d8ssets T3ngihle fix￿ 855plS are measure(S Ihew otigkngt costvalue, or s￿￿eqUBnlTr¥ah1afIon, or if th)nated, a8 d8scthd above. C051 value in¢ludes 81 costs expended in bri￿h¥ Ihe 8sseltt#o Os iKeTrJed work&ryJ coTrJliloD. There m￿l￿v￿ Otnounl ofE250 below wlkh Ètem5 are nolCap*aIk￿d Depreci811on has been prO￿•d al the foth7*irKJ tNdef lo off Ihe aisats anuopaled resl(hJal ¥8hJÈ over their e$lirnalgd u5elul lives. Fréeh(Ad pren*es %sMMIw % 51ratyt I￿ % Stra￿￿A b.ne 25 year5 Strahjhl I Offit& Équiprt*nl F￿￿￿01￿ 8iJlding Arswlar annu81 r6wew of likelih¢)od of assei &npawrwii wmlertoken. Ac¢ountlng for ¢apltal grants #nd fIX￿ a¥sSetfvnd8. Gills of 1gn9fole fixed 8$$e18 or grant8 of8 ¢apN81 ndliire. gpth fwthe pLYpo$e5 ofacwvtrvd ipe¢iff¢ 4sget8 lo b¢ fu uh'li8ed in thE lurther8n￿ of Ihe objects OF the charty. 8re &*(llled io ffxed asse( funds afier Ihe dMal8d asset ha8 eel) received or 5um$ have bepn property exoended on the resirklod pu￿￿8. Where Ihe l¢fms of Lheglft requlre Ihe cthatity to Bss81 on an b8sB fora 8pedflc purwse. then fixed a99et fund $0 ¢reafrd 15 catogori5ed as a re8tricteLI Ixed asset fwd. ￿ ¢he rele¥antreslrfctlo￿ 8re noiad In the xad asstl no18 13. Where the tetrns of Ihe glft arÈ m81 once ts asset k% a￿￿r•I. ¥0 ihp rjwriiy to the as5el on an resiricled basis, i￿lU(jit¥j Ihe righl 10 recefve NDceeds ofar,y fulur8 ol ihe assei ¢)n an unr8SSrfded bas￿. then Ihe fixBd as9el fuThl so created Ig categorl88d as a ts$kdn0ld.￿d a8$81 lund. When asse18 are a¢4ulred for orth8 chariVF gbiecls, uMi51ry the thartvs wYe6trfG￿ IutNY8. a transfer Is rnade from unre$lrf¢ted lunds lo a dpslgnaied fixEd Issel hjnd. Whelh£r aryuired iinr8slr￿Ied or restridad f￿￿8. the asset Is hytsty li ts b8￿nCe S￿81 al the lull o)51 of acqui51t￿Tr or subseqwnt revaluaiion. A5 the related a5861s arn d8pretialed, kn atGorfawKe the dep￿adI￿ poky.in otdtt to JEfl?Gl thod.'muthn h) 5sel.a Iransler15 made Iroin ihe ￿￿VanI rwl 8S681 fwNfs io thrweSl￿led restrkaed re¥enus fu￿&, as appropr￿le 10 Ibe lerms af Ihe ￿19￿81 gifi, If The èlfÈct ol ihal the aggregate ol ai fL￿ ass81 funds $hal w4uate lo IKX)k vakffj of fjx8d as$618. In Ihp flr$i thal this was adopled. a I￿r￿10 asso1 funds wo$ made eq￿Va￿nt to IhÈ ￿1 book ¥alub ol Ihe assets_ Any ￿8￿Val *aDility to ihe dotK)r fr￿. for e￿n￿8. Ihe assefs fubse sak. * dtsdosed a8 i Cont￿gent ￿bIllY unlegs Ihe evenl that wDukl ￿￿r￿paYMEnt ofLhe grarl tttomes WObab￿ In wtiich we a liaw far r6payTnenl is fecognised. 27 AL GHAZALI MULTI4ULTURAL CENTRE Notes to tha Accounts forthe year ended 31 March 2025 Insofar as this pofjcy relate5 to GovBtntnenl grJnl8 and to LIE extWll thai il May￿ a departure frorn FR8 102 SORP Istslemenl of ReC0tnrr￿nded Pr&¢kne for A¢¢oun1￿4 arKI RepNt*vJ by Charl￿eS) 2019, applcatAe lo 811 aewuo￿ng peri¢d8 beginni￿ ot) or anar 1st J&wary 201ei. Tr SCRDI. deparfurels luslified cn Ihe basls thal Is kn order to ¢omply wlh the SORP. Flnsnclal Injtrumonts Includlnq ¢a8h and bank balancos Cash held by the ¢harfty Is induded 81 arnounl actuafy he￿ and rAynted al Ihe yÈar e*F. Bank batances, whelker in crédlt orowerdra%4n, sre ol the am0￿15 pmpaty wotrted lo ts l)an* sklBments. Fund Accountlng Un￿$￿e1$d tund5 8r8 a¥aM8ble for use 8llhoo15uelknn of itE truslett ofts genernl obieGtwe$ olu chadty. Reslricled fu￿18 are SUb￿Cted to resi[1¢b￿ on Ih8lrexpeThlli w8 wnposed byt1* don¢r¢y ￿uGh fern￿ olan appeal or &$ implled by18W. There aro no endo¥vn*nl ftjndg. 2 Llablllty to tax4tlon The TtU81¢es CDnslder that the charlty salk8fies Ihe lesl¥ set wt ￿ P*agrdph 1 SrJ*dLI8 6 01 l* Fwnce Ac(2010 lor UK corporallon lax purDQ5es. Accordiryly. ilE Chaw F uoienttahlT 8xempl Irom taxabw in rBspecl of Inwmp or capllal g8ln8 recewed ￿?%nE17 categotÈS Govered byrth&pler 3 part 11 of lh8 c￿pOra50￿ T￿ Aci 2010 or Se¢iton 256 01 Ihe Taxaliw of chargeab￿ Gai.ns Atl 1992. lo oxlenl trat sknch rcorn- w gekns are #ppknod e*dL￿1¥ety on the gpeclfi¢ chariiabie objÉcls ol Ihe chgrdy and fty no (Ilw purJ05e. Vdtse Tax i8 not recoverable by the tr.ar..ly, and ig ihereforo In Ihe ¢45ts in sta1￿￿8￿1 Acrfth. 3 Wlndlng up or dlqsolutlon ol the Gharfty Ir UPDn wirxllng up or dissoluthn of the thavly th8r8 re[na￿ Bny 455eis. after the 3abslacllon of ell debts and liaèiliii&s, the 9gset¥ rEpresent8d by the accurnulaled furyj 5hafi be Iran5Èrrtd lo some other charilEb￿ bjty or bodk5 ha￿n9 slrnilqr obie¢E4 lo the charity. 4 Slgnlflcancè of Ilnanclal In8trumet)ts to th& Gharltys posltlon rhei¥ S￿ no 9ynffjcanl hAp￿EllOnS of8uch tThallets. 5 Interest payabl• 2025 2024 Loan Inleresl 655 106 $8e Dole o for the movernenl ￿ Ibe ftmds defff￿￿ b￿efit pension 8d*me 6 The contrlbution of volunteers The charty dÈp8nd$ on the supporf oflls ¥dmleers. fflwh app￿al￿d. ch8rPy 12 v0turtw￿ %tho donated 1.147 lour8 ol Ihelr ￿rne sleY4ar(It¥J evenls. Other Y￿J[￿er$ ts￿00k 40 ofrn&lTrJg and dl8irlbthlon¥ and h¥0 Speualisl v0kn￿eerS vrilh ￿ ¢tsck5. spwv. 475 weekty children'5 and youny peop￿,3 wrmng gro￿$, 11 li e5Dmaled Ih81*7lho￿I ofYc4unlaars, Ihe Fesb¥81 WOU￿ rwl lo find ihe equrlalenl ol over£20,0(M) Ig ¢blain $lm&ar)ervKe$. Mie arrawementswlh v¥)thleers are lo vakne pred$ety In mllne￿ry 18¢ms at* ha¥e not be6p. 18c0￿ed kn the S18te[ne￿ of ￿￿￿•(¥81 Aehvths. The ¥o￿Tr1eerS and e charly accapt and a9ree Ihai no 01&n￿en1 ts trnal8d ty the88 arr8NJemonl5. 28 AL GHAZALI MULTI-CULTURAL CENTRE Notos to thè Accounts lor the year endod 31 March 2025 7 Staff co¥ts ond omoluments Safèryeosts 2025 2024 Gros8 S8krES excJu(Ilry tnL8tee8 at)J k8y E[￿￿0￿8 N&tfonal Insuran* for al ¥taff 40,676 0.363 132.008 rotal salaYk8, waga8 and r8lat•d eost8 131( The average nurn￿r of￿8rtt1mÈ staff emKA(ryed i) the The avernue niJmi*r offull Urne staff emplostd ￿ lhe￿ar￿a5 Th8 eslthat&J fLI Ilme eqLiYaknt numberolal staff &npWd kn ￿Ye￿￿5 Engaged on thatlabk a(*¥SUes Engag￿ publrcity activths Engaged on fvndraising aLar4iiES Engaged on Management and adnlrlstralkn rh085Imatedlutt 11rn08qulvalqntnumhwol￿8I8ff empbyod8s•lJov• Nether the trustees Mr any Fefsons cOnTre￿￿￿ ikn rerAved from U* thar#y or any Tel&t￿j entity. eilhw w the CWTent or w￿￿Ear. No employees receNed emduments lexcmyjiw won (x*tsl ui ex£*ss or£eo.000 per 8rnum. 8 Defined contrlbutton pen8lon 6cheme¥ r*￿r￿ operalos a defir￿d cOnth￿￿On scheme, *ith Nesl Pen5w. Imrt ￿0y88$ waro 6llJlLYe for auWenrolm￿I (hjrng Ihe year and tI￿ef£￿e coDthbulK￿5 Yrfe m8d8. ATry l￿bIllIe8 atKJ a55Ets assodatal wlth the schemè are8hrMn det{￿ aThY L¥eoliCTr. 9 Dgfingd b8nofflt p￿￿10￿ Jcherne The chasity dtJes nat operate a d$fi￿d benefft p￿Sknn st*em6. A defined Cothbutsc￿ p8nslon 8cheme'.s In place Isa8 Note 8). 10 R¢mun8rndon and paynwnts to Tn￿te08 and pèrnons eonn•et8d wlth them No trnslees or per8ons connecla wilh Ihem recefved any runu[￿ratsDn IIE chatity, ot3ny tekiEd ￿mY. 29 AL GHP2ALI MULTI-CULTURAL CENTRE Nots8 to the Accounts for the year ended 31 March 2025 11 Tru8tsos' expenses No tnjsteo eJ¥on8es ￿re eilher the orworyear. 2024 The amount pabj directty lo Ily'rd parkn (x) bÉhalfof ￿￿188¥ The amount reimbursed lo tru$te6s 11.2801 1280 The nalure ofth& lThJ8lae8' èxp8nses wa8 purcha¥es ryf materlaL% Tbe nth￿ber ofltU81oes' to 7Aknm 8￿n￿os reimbjrsed wa& l. 12 Deferred Income- R99trfthd fvnds Cutrent Y IBBS r018a8ed ¥tyear eThd atyDarenrJ In ￿•r ESC Loitery Fwd. Youlh aub Equ¥rn Garfied Wp$ton FWMJa￿0n SLrtlon Croft Ltd R8thborrE In¥ MGNT Cotntnunity ImpaEt Fund 15,CO) 10,[￿0 7,904 2,000 1,064 Total 35,968 2025 2024 Th0&8 dthrajs qre In ¢rgdho The defrrra* in tyedfitor$ r4ale lo tundlng by ftJr¥kn a$ rdatirv to spe¢ffL ￿rK)dS Sr r8pr88enl Ihose parts of reslrlcted fvnds rdgle Iv perwxls $utiseqLenl to Ihe accounting end arvj are ￿ale 88 grants 8dv8nce, w, atternglNely.wlE* il*ty rA)t￿[.kn rn￿1 be luh11￿ W￿￿t0 £￿￿e[ne￿I orus& of Ihe restrided funds bytho ch8rly. 13 fanglble fixed a68ets Land an B¥Udlr Ilotor VohlcloB P￿ntI MaGNrnry Total o¥1 Al 1 Aprl 2024 Addillon6 274.3kn0 1,264,958 274,3￿ 274,3QO 1,267,418 1.267.418 At 31 IAarch 2025 1.639.251 1460 1 $41718 1.541,718 D•prÉ¢laflon AL GHAZALI MULTI-CULTURAL CENTRE Notss to the Aceounts for the year ended 31 March 2025 At 31 March 2025 NBt lJookvalu8 At31 M￿Ch 2025 2A60 $417f8 1541718 At31 MorGh 2024 274.300 274.300 14 In￿$t￿ent pooling geh•m•s and arrdngefflents The charfly does Th)t any Inve51rThBnls a￿1 doe8 notparfKydte Inv68tr1)ert poo￿ sdHNes or $lmfl affongements. 15 Cr•dltors: amounts falling dutr wlthin on• y 2025 2Q24 Trdde credltor8 Deferred I￿￿Me. Re8trkted ftwKIs PAYE, NIC VAT and other taxe¥ Other rndllors 35,968 1,603 192 39.763 16 Credltors: amounts falllnq duo after one year 2025 2024 Bank ban6 8rwJ ov¥dr4f 20,757 30,751 17 In¢orno and Expgndlturo account summary 2025 2024 At 1 Aprll 2024 Surplus after lax fcf the ye 371,463 59,308 368,540 2,923 At 31 Mdrch 2Q25 430.771 371463 18 Partlculars of how partlcular funds are rgprg8ontsd by assets and IlabllltlgB Al 31 Ma￿h 2026 R•8b*l8d ro Fwd5 Fund F￿ed A8sel¥ Culrenl Assel$ Cuirent Lkqtrlltt￿S Long Tem) LiabIrt￿$ 1.541,718 11,095.9)31 139,7631 0.75n 1,541.718 214,528 139,7631 120.7S7) 1,541,71 214,528 139,7631 120,7571 1.3fO.031 385,695 1310 031 1695 728 1.695,726 31 AL GHAZALI MULTI-CULTURAL CENTRE Notes to the Accounts for thè year ended 31 March 2025 At 1 Aprfl 2024 Reslrfded Tthl Totsl Fund Y8ryible Fixed knets Currant Assets Lorg Tem ￿aN1￿$ 274.3(K> 127,912 130.7511 274300 127,912 130,7611 274,300 127.912 130.7511 371,461 371A61 19 Change In totsl lund$ ¢)vor the year. analyBed by Indfvidual lunds FthJ8 In 20X T￿Bf•[S Fwnd$ funds 2028 2Q26 2026 Utwests￿c1fj￿a￿drfes1sTrated funds.". Lknra8lrfcl&Y Rthynue Fur¥J5 371.461 14,235 384698 385,fj9fj Total unro8trfctgd and do519r￿l•d fi4KIs 371.461 14.235 C8plO1 Yoithkn¥esthfftè17tFwid I,ZH951 1.264,95B 12U,058 REvenue Y(Kth Ivve5trDent FutKI ESC Lottw Fund Cllyofuverpoot & &Jtton Crofrt Lld 182 15,(NXI 11,816 18,266 15.900 11,B16 14258 15000 11,816 Total fvstsfj¢tod 1.310.030 1310 030 1,310,030 Total ¢harSty fund• 371.461 1.695 726 1 695 726 AL GHAZALI MULTI4ULTURAL CENTRE Notss to tho Accounts forthe year ended 31 Ma￿h 2026 20 Anatysls of mov¢monts In funds ovorthè y￿r IN knds 2026 X¢25 Unrostr(cled Revewe FL¥vJ8 115.548 (101,313) 14235 14,236 ca￿(81 (*8nby Toxteth De￿I0[￿￿ent TnJ5t Sutton Cmfi LTD &Jrnmer 14AF Progrtrn May HdfTe Community Gr8rt 1284.958 19.¢J20 1.264.958 1.2W958 119,(1201 t9.WDI 5.1(1) (S,1￿) (5,LWI {5.tx))I 15001 (183,428) CtyOfLnierwl Pol* & CrTh Com Raven￿y￿Ah In%*nl FWKI ESC Loliery FLUKI CtLy Of Lwerpool & Sutlon Croft Ltd 201,684 15,IlXI 11,816 18.256 15,000 11,818 18.256 1S,OOQ 11,816 1361861 1,324265 22 Th• purn08e8 lorwhl¢h th• funds Tlwe fvJvJs are hekl objs¢ti%*s ofttE charity, to FYti¥Kle rpserves frJrfiAwE act1￿￿8, 8TrJ. to ¢hafjty *L•slat￿n. are free from on thew use. INS represerts Ihe uY88tr1raed 8ri5in9 un VE reVaI￿ti￿ of Unr8sbl¢i8d ReV8r￿ Unrestrcted RoV8hJ8tknn Rogerve The rjwity had ￿ de5￿￿at8d kn1$ durfrvJ the year. hl lurnl$ Desrynated R8venue Funds Desiunoted FI￿1￿ A8sel Fur￿8 The purpjse ofllwe fwKts L￿￿r￿aCeO￿1thg poky Restr￿ FI￿ A88et Fu￿J$ 'AcUUr￿￿ arKI ffxed assel fijnds.. Re5tdct8d R8¥8Won R￿e AL GHAZALI MULTI-CULTURAL CENTRE Notes to the Accounts for the year endod 31 March 2026 23 Ulttmate controlNN4 pa Th8 c*arity 18 a exjmpony limibj by guwarrtee, ew ￿berofthe to ca)ntnlMrte wch 88 may be requ*ed nolexcttffj 210to qss* ofts ebtnl ofit8 wouTrl w) ars￿ Is membar. or%vithin oneye¥ aftèr he w she Lwsey to be a membEr. AL GHAZAU MULTI-CULTURAL CENTRE Dgtslled analysis of Income and expgndlture for the year ended 31 March 2025 85 required by the SORP 2015 This 8n8lysls Is ¢lasssilledby ct￿ventiOnal nomlnal descnptsons and not by activity. 24 Donations, Grants and L8gacles CuNent ￿ Cwrw*year Cuwrentyear Prfor Year Unwstrfcfed Totsl Funds Total Fun Funds Fun 2026 21125 2024 Donatlorn and glfts from Ind1Vk￿41$ Small donations IndI￿dual￿ less than £1000 10,1 10,0fj0 Total donatitins and glfts from Individuals 10.01)0 10.000 39,980 rrBntyear Cuffertyear CurY8nty•ar Prforyear Totsl F￿115 Total Funds Fund8 2026 2025 24 Revenue grants from government and publlc bodies &Jtton Croft Ltd- Summer HAF Program eld Weston Foundali 34500 lo.￿0 10,000 Rathbome In¥ MGNT 2.000 Granby Toxleth Devekpmenl Tnjst 19.￿20 19.020 City of Llverwhg1- Youth & Play Community Imp&t Fund 1.830 1.830 ESC Lottery FwKI- Youth Cjub 15,(X)) 15.000 Po&¢é & Crime 500 R￿en￿e Y￿Jth Inv88trnent FuThl 201.884 201.684 Sutton Croft Ltd- May IW Progr8m 5.1 5.100 Communty R88our¢e Grant Sutton Croft Ltd 6.986 109,133 YIF 50,342 AL GHAZAU MULTI-CULTURAL CENTRE Deta11￿ anatysls of income and exwndltuye for the year ended 31 March 2025 as required by the SORP 2015 Total publi¢ ¥Ktor revonu• grants 304620 306.620 159,475 Cwr•niyow Cwr0nt￿r ¢unwtyear Prlor Year Tcknl FundB Totsl FuThl$ Funds Fun 2025 Capital Youth Inveslment FuThJ 1264,958 1.264.958 Total pu￿1¢ soctor rAPital grgnt# 1,2fj4.958 1.284,9S8 Total Donations, Grants and Legacies Total Donatlons, Grants and Legacies A1 10,IXIO 1.5T1.57B 1A81.578 199A55 25 Income from Charitable actlvltles - Tradlng Activitie5 Currentyear C￿r￿rtY￿ Cwr•ntywr Currentyear Prlor YèAr ￿[￿Str￿ RastrlGt￿ Total Funds Total funtts Funds Funds 2025 2025 2026 2024 Prfmary purpos• and ancllhry tradlng Sale of goodg and services i a￿￿r{lanCe vnth the charityB obi Ofher income 105.479 105,479 85,397 69 Total Prlmary purp08e and ancillary trading 105.548 105.548 85.397 26 Totsl Income from charitable a¢ti¥lile¥ Curr•nt ￿￿1 CuThnt year Cuff•nty•ar Unrestrlcted Total Fund8 Funds Prforyèar Currentygar Fun TO1￿ Fund6 2026 2025 2024 Totsl incom8 from charlt*e tra(Sng 105,548 105.548 85,397 AL GHAZALI MULTI£ULTURAL CENTrE Detailed analysls of income and UpendI￿re for the year ended 31 March 2025 as requlrod by the SORP 2015 Totsl from ¢haritable actlvmle A2 105.548 105,548 85,397 27 Expendlture on charAtable activltles - Dlrect spending CurrBrt>Fw Currpnt)war Current year Prjor Y￿r Unreslrkted Réstri¢t•d Total Funds Tolal FurTrds cu￿ant Y8trr 2025 21r25 Gross wages and salaries- charitable actiwties Purchases Purcha8es 13.324 4,173 17.496 132,008 13.703 120.3 134.037 Total dlrect spendlng 31W3 178.211 209.563 134008 28 Expendliure on charltable a¢liviii0s- Gharltable tradlng unr8Strk￿ Res￿ra0d fotsl Fund$ Total Funds FuwK15 Currnnt Year 2025 2026 Cost of g￿dS for primary purpose trading - Including movement in 121,445 Total charttabh tradlng costs B2b 121,445 29 Support costs for charitable a¢tlviti8s Currontyear CuhY** ￿ Current y•ar Prioryoar Restricted Tot41 Funds Total Funds Funds Current Year F￿d8 2026 2025 2026 2024 Employee costs not Included In direct costs Cost of salaries wharged to other organisalions Employers, Nl - Recharged salaries 23,180 24180 Travel and subsistence- staff 1,200 Volunt8er¢osts Training and welfare - volunteers Travel and subsIstsn￿- 2,375 1375 2.396 37 AL GHAZALI MULTI-CULTURAL CEKfRE Detailed analysb of income and expendithre forthe year ended 31 March 2025 as requlrad by th¢ SORP 2015 SeNice charges payable Rates and water charges Light heat and power Cleaning and waste management Premlses repairs. renewals and maintenan Propety insurance 482 277 3,022 786 659 7.679 7,679 8.118 7.6S) 15,768 16,402 3,514 Admlnlstratlve overtjeads Tdephone. fax and internel stationery and printing Subscriptions to FericKlicals Equipment expenses Software licences and expense$ Advertising and marketirvJ Sundry expenses EquipmenLrepairs,expenses and malntenance storage cost Other employee expenses Rent 1,297 1,297 1221 140 1,226 237 140 205 700 1.632 7LKJ 1.832 614 9.7e 10.374 72 1.236 Pro1￿lonal fees paidto advisors other dwi the auditororexamlner Legal fees Consultancy fees 8,593 51.491 56.136 Flnancial costs Bank charges Loan interest 220 195 106 8SS Support ¢￿ts before rnallocation 87,960 83.337 151.297 27,976 Totsl support costs- Curront Year 67.960 81337 151,297 27,976 The basis of all￿AllOn of costs is desuibed uThJer a￿1nti￿j F*Jlicies All th8 8XP8ndFture in the prioryeai was unrestii