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7
ee 7 hott s] ow
ji ii fe i ; Registered Charity in England and Walé&(1105355)
p~g |1 a hs leeHa
SWANSEA MOSQUE | MOSG ABER TAWE H : ro\
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ber bi Vine Ben i,
| + ae tgs |
] -_ 1 © Beha
{ ‘a Lo —— — Y
| 2 ee , = ; \ ot th . Sap
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r U
of Tru ll res he st ship, governance and app controls fo
temb
M d Eq in
Yo le Y
a m
Yo emen eres ainta and th aym ll serv ma
El mbe
F s
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Our Masjid and community needs have grown since we registered as
an unincorporated charity trust in 2004
The Charity Commission have directed that the Board of Trustees
(BoT) review our existing Trust Deeds to ensure our structure is
legally compliant and allows effective governance of the charity
The BoT have taken the guidance in reviewing our existing structure
and governance and how we can better safeguard our Masjid, the
charity, our legal obligations and the best interest of our donors
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Seeking provisional and legal adv en analysed that transitioning to
the Charity Commission’s Cha rporated Organisation (CIO) -
association model stru be the most sensible
The purpose, management s d legal regulator will not change
i ition
- Once completed the charity a ave a new charity registration
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Members Transfer
I assets and
liabilities to
the new ClO
Operate all
services
under new
CIO, fully
replacing the
charity trust
are
M
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CORE LITIES Weneeds cona esd andour growingfacilities community to ensure it continually meets the
° system rnised, teachers equipped with advanced training
and pro d digital learning tools introduced for our students
YO NT ¢ We incr gh structured classes, games, activities and trips
SIS NT e We orga tivities in line with the needs of our sisters
R S © 9in flats thecc issionremain), the Staircaseflats for Buildings now complete,RegulationsFinish Approvalall works
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(A) FACIL PGRA
DEV ENT
Ow, | — M
Solar Panels and Batteries Hea ater Air I
ke ees Ee
oe Di.=——A as3 ~. ties ay: i
Garden Fountain
) FACIL PGRA
DEV ENT
Stor the Storag t Floor M
=ajni™
Itika ace A m
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(A) WORK ROG **----- Start of picture text -----**
Air Cooler A g
System — Sisters Syst orts
Prayer Hall
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A) PLAN WOR
Additional External HeYeIa MLSE
Battery : Sisters
Solar Panelfor theCleaningBuilding of Wuduer &
Toilet Area
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(B) RESIDENTIAL **----- Start of picture text -----**
PMENT PROJECT
Con top
3 st mer
bui me
gen tial
de ect
co WwW
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W C T D **----- Start of picture text -----**
Cc e New internal A ’
Re We pvall Structure & E f
the 4 storey ’
development
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.
wae i oe : is
e | z bee i | coos Pi
Yj * .
ANS
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Bathroom Living Space/Kitchen Bedroom with balcony **----- Start of picture text -----**
Such c tothe |
Our ; ; installa doors,
spending since we wind ding,
started the rende ering,
commercial, demol olding, ah, to date,
residential and funeral electr tions, ave been
service project is water s inklers, some minor
approximately a fixt gs, —_ ms remain)
£591,790 mate ning/ he staircase
(as per the Accounts ule wlelt ber 2025)
reported in 2020, 2021, Geshe oring,
2022, 2023, 2024 & 2025) joist ks &
plum ngst
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1. Complete all 2 3. Once: approvalPP
works in the fla g is obtained,
communal prepare the flats
areas for rental
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e “And they g spit ve e needy....”
6
i [ A Our foodbank rvi p oxes/bags of
\ necessary fo re S two weeks
00)
"Tt oe
‘ ees! : This would n p ut t from our key
= ACK partners, Loc ,F S al community
y ps = Welsh te ac ditation
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ChanN' reg15traDon numkt." 1105355 Swansea Mosque and Islamic Community Centre AnTh￿l Rep￿ FirwKial for the lear F.rKled Jl Match *0•5 Swansea Mosque and Islamif Cofflmv￿ity Cenlre Contents Icontinued Referer￿e and Administs3tJv¢ t￿￿1$ Trus*¢s' Rer Sthkmeni of Trusiee5' Re51￿5]bIllI1¢S lThkttndeM Examinerf5 R¢wrt Balatxe Sheet NO￿ ￿ ihe Fin￿￿181 Stst¢rwkts 6t013 1 Swanse* M05que Islamic Community Centre Reference And Administrative Detsils ChaIrn￿n Mr Shahab Ali Chxrlty Rtgk%trxlwn Iyrnber 1105355 Prfncipxl Of 159a Si Helen's RIAd SwarLsea SAI 4t IndependeDI Exathitttr K B Fergwn Lid T.'A Fergwns & Pders (I￿rter¢d Ac￿U￿18nts 4 High SITeei Ponianjawe Swansea SA8 4HU Swansea Mosque and Islamic Community Centre Trustees. Report The trustees presem the annual rerx>rt iogeiher with fir0￿1￿ swen*nts of chan"N %C4T eTrJL¥J 31 March W25. ObjeciiTr'es *nd *rtiwitits hiblie benÉJ71 The iru51tts confirm tkn ha￿¢ complied 7Aith th¢ T￿￿[¢T[￿n￿ of 5eaion 17 of the Clwiie5 Ari l io haTre due Tegard ￿ ihe public rkfii guidance pub115kd by cha￿"ty Commissi￿ for En￿ aTHJ Wa]es. Strn¢tur¢ governance ind FinAncial instruments Objecrtves antlwllcies The clwiTh's aciiviii¢s il to a numkn of fin￿la1 n5ks incI￿ling Credit tisi rash flow tt5k aro liquiditv tjsk. Tr use of financial denialiv¢s 15 80trett￿ ￿ th2 chat]t) s rK)Iicies apwos'ed ITr the uf trustees. whLth t¥vtride wiitten pntKiples on the use of finarKial deniatlV¢s lo tJthnag£ these n5ks 1.he chLnh doe5 denvaii%e fin*Kial Instruments 5￿cUlatINe purkI￿5 C45hJlow ns* The chanty 5 actiTriiies 11 pnmanlv ffb finarKwl nsks of chArtge5 in foteign ¢.¥chang¢ ra¢¢5 and Ente￿51 ra1￿ Th¢ rhantv U5¢S Its￿1gn exchange forward coniracts aThJ Jnieresi rnt s￿7p contrxts 10 hedge Ilr5e exF￿5￿£s. Inieresl ￿aring and liabiliiies are held ai fixed rdk lOtrL8ure cenaints of ca5b IIows. Credii rlsk The chanry 5 p￿TKEp￿ finarKial a55¢ts aT¢ t￿. hlarw tr* atKI otl*t ￿e]1'able& atml inTr¢strt*nts The chariN s credit n5k Is rrfimanli allnbutsbl¢ io trwje r￿ClIabl¢S presentd in bala￿¢ 51K¢i ar¢ nel of allowarK¢s for doubiful rcc¢Jv3bl¢s An alloWw￿¢ for ImP3JTTtrnt Is rnxl¢ th¢te is an Jdeniified 1055 eieni w'hich. based on rKes'ious eMknen¢e. Js evidence of a reduciion in the Tec0>e￿bi1]tV ofthe cash flow5. 'I'he CTedil nsk ott liquid fu]¥b and denialiye fitwKiiI I￿1)ts 15 limited the ctyJnieTparties are tAnks Véiih high CTedii-rai¢n¥s assigned by inlerrLTrlI(ynal credit-raling agerKie5. 'Fh¢ chanty has no 518nilirani ofri¢dil M'tth 5PTd overa nunbEr of counierpthies at¥J ¢usith)Jers. Liquidin. risk In OTder 10 maintsin liquidity to ert8ure tkn sufficieffl fLmd4 are ￿alIable for ongoing arvj fJiure devciopnKnis. the chan"Tr uses a mixture ofiong-ILrm at¥J short-iemi de￿ r$na￿e. Further deLqils regardLng liqujdity nsk can In the of rA)licies kn finar￿10[ sthiements. The ann purt apwvved by the tnLStL*S ofthe ¢hanTy O 111,IzoZ5 J on lis ￿hairby. MTS Chairtnan Swansea Mosque Islamie Commuoity Centre Si*temenl of Tru51tt5' Responsibilities 'I'he trustees are resp)nsibTre for pyepanng tk tr￿Stee$, rep)rt finartial SLgtertkmts in Xc0rdar￿e wilh Ihe Unitr41 Kingdoffl Ar￿UntIng -Siandards (United Kingdom Generalli A£cepiedA£touniing Ptatljcei aNI applicable la￿. aTrJ Tegulaiioms. The law appliLable 10 charities requires ihe i[￿￿eS 10 pterAre (In?￿la] 5thie￿nts for tach finarKial i&ir ￿.hICh gi￿¢ a aJKI fair iiew of tl SLqte of ofthe ehanrj and of I￿1￿))1￿8 resour¢ts 8￿j am)licali4￿ 4)freswces of ihe chariij Cor lh￿ WI￿]. In preroring ih¢s¢ financia stsiemeffls. the In￿ll￿ are required 10 select suithble accouffling wlicies aThl ilKn apply i1￿consIS￿lI)., ob5¢rve th¢ and pnrKiples in ilK Chaniies S(XiP: Tr￿¢ jUd￿r*￿t5 and esiimam Th￿ awr rea%)nthle ar¥J Siaie ￿.he1her applicable accouNir¥x ￿aThjaTd$ I￿en followe& subjeci lo anv m3lenal d¢￿rtWE5 dig10s￿ and explained Jn the rina￿la1 siaitmcnis. aTrJ prepHr¢ ihe finarKial swen￿￿15 on ihe going co￿trn unless li is Ir￿[0￿19* io pT¢sw￿ that WEII thniinL* in bu51tkss The IrLLsiees are resrx)tLsible for keepit)g prO￿r accounti￿ Tecords discliw with r￿a￿￿ble accurdth ai ani lime the firwrKial r￿SSit1¢)￿ ofih¢ charity and enable Ihem io ensure Ihai lina￿1￿ $th￿￿nis compli ￿1th the Ckniiies Ao ?01 l. Chantie5 IAccoun15 and ￿e￿rts} Regulaiions ?(K>8, ar¥] ihe provisions of ihe consiiiuiion The in￿ee$ are alw resFonsibl¢ for safegwding ijr a5￿t5 of chanty and heEKe for taking ￿a￿nable sieps for prewefflion aThJ (kieciLon ollrdLwJ aThJ thher Irregulaniies In￿lee5 drv Te4M>nsibl¢ for the main*nat*e aT￿ Iniegnts, of c￿[￿>￿e and find￿la] Inforn￿l10n I￿]Uth1 on the chanthbl¢ comwy's webssie Le¥K51ation gov¢ming the wep8Mion and dJs5¢minAiion of fina￿181 S￿￿en￿￿￿ nmi differ from lews1￿10n In oiher JunsdiclioT￿. Approved bb IIK iru5kes ofthe eharity on si0￿j ￿ its tthlfby". MT ShahabAII Qhairrnan Swans¢4 Mosque *nd 151*fflic Community Cenlre Independent ExAThiner's Report ¢0 the trnsiee5 oISw*n5ea Mosque and Islamic Communitv Centre I rEWrt to the tr￿slets on my extymitwon of ts XC4YJrts of Swansea M(wu¢ aro lslamir Ci)TnrnwJity Centre for v¢ar¢]thd 31 Maffh 2025. Responslbllitits 4nd b￿￿5 of re￿rI As the Chan.￿ tnkn of Swan5¢a mosq￿ aTrJ Isla￿¢ CommLthity c¢[￿ YQU •E r¢5Fw6ible of¢k irt a¢wrda]K¢ with ihe requirements of the Chanties 4c1 2011 i-the Att'l. l Te￿¢ in re5w of my ex*ninatson of Swansea m(￿￿ #YMI Islami¢ CornrnuTrity C¢ntsE'5 XC¢)Um5 urrid UTthrgcrion 145 of the 2011 Act and In carrving out tnv ¢xarniMJon I ha¥e followtd applicable t*Efai¢NS giien ￿. IIK ChanD' Commission urKkr 14515Xblof the Aci Indtpcttdrnl ¢x¥miwer's Since s5¥an￿ M05qU¢ 3nd 151amic Com[m￿l￿. CthtyE'5 i￿orne exceeded £250.(KK) examirkr must ir a mernEeT of a bLxJv li51ed i seaion 145 of 2011 Aci. I confirm that l am q￿lIf￿d to urwjenake ihe eXaMi￿1￿n l am a memt*r of ICAEW, which is ork of ihe lisied Lwli¢5. I have compl¢t¢d rn) eyaminaiion. l ¢ot)firm no rnat*￿ have come ￿ mv attemion in CrA￿li0n wth the twmirwion ￿VIng me cause to believe tlw In anv makTLal ￿￿1". g￿ntIng Tvcord5 were Th)1 keN res￿1 ofswwwa MO¥￿ a￿] Is1￿¢ cO￿￿U￿11Y Centre TequiTed by $￿tion 130 of tl* A¢1. accounts rn)t XCOTd wilh reco￿ OT counts do rrf)I compl). with ¥Co￿Ting TCqUiTeTr*nts corK¢rnin8 the forni aNI coThieni of xcounts Set oui in Clwiti¢s IAc£oum5 ar￿ R¢p)rtsl Regulaiithts than am requiremem ihat x£ounts gike a'ir￿ aT¥J fa]r vic￿ Is a matter .' con8ider¢d as￿rt oran l￿_ I ha￿e tN> ¢oficeTns and IkiTre con* xross other rnauer5 in conr*thion with the exanuwion ￿ which allerri{￿ should be d1￿￿￿ ]* this T¢WI in order to er￿ble a understaThling of the a￿)￿￿￿ io ￿ reached D BertiartK>U5 Cknrt¢rd Accounthnts ICAEW 4 High Strttt Swansea SA84HU swa￿Se9 Mosque and Islgmic Cotnmunity Cetttre (Regislrgtion number: l 1053551 Bal*nce She¢¢ as at JI M*r¢h 2025 2015 2024 Fixed xuets Ta￿t) ible &ssets 667262 668,043 Currtnt *sscts Cash at bjtth aThJ in harKI 95.126 25.3071 Cmlitors: filliDg due V*4thiTr o•tyttr 10 Ll.199)J_ 112401 Nd ¢urr¢nt a$5ets Tot•1 IE55 cyrrtnt liabili¢ies 761.189 697 IIQ Crrditor5: Amou•ts fxlliog dye after n¥)re than ODe }'tar 68.5(K>l (78,51X>) as5¢t5 692.689 613610 Fu#ds of tht thar1￿. l."Drts¢ricttd inrome fvnds Unre5tncied fuTKts 69?,689 013,010 Totsl fuBd5 12 692.689 613.610 Th¢ finan aiem¢nts on rAges 5 10 13 *ere apwoved b¥. the tntstees. and autknrised for iss￿ on sign¢d on th¢JT b¢half by. Mr %hahab..Ili Swansea Mosque and Islami¢ Community Centre Notes to the Finanei*l Statements for ihe l'ear Ended 31 M¥4rch 2025 Ststerntnt of oornpliin¢Y The financTral ststeTnent5 hav¢ IK¢n pTE￿￿d in with Ihe 5ecL¥¥J ediiion of chan.iies ststen￿￿1 of Rtt4)mmeryJed Praciice issued in (ktob¢r ?Q19. th¢ FinarKiaJ Repotting S¢aryJard applicable in Ihe United Kingikn arml Republic ofireland IFRS 1021 and t￿ ChartiiesAci 2011. B%815 ofprpr¥tion s￿ansea arKI lslamit Comm￿]1). C¢ntre dcfiniiion of a public tKrrfii eniiTh ur¥Jer FRS 102. The accounts Ifirsancial st&mEntsi ha*e been PTepar¢d h1*onc￿ COA convemion wilh im recognised at CO￿ or iratwtion value unless oiherwise stated in the Tel¢vJnl T￿¢￿5)10 thc* 4ccounls. Going concern The t￿1¢¢5 con51d¢r1h￿ there are no M￿erial urKertain1iesabo￿ ￿ chan"ty's th.litv to as a going cortern. InLYbmt •nd endowmtnts VDlunlaTh incorne including donal10￿ wft5. legxits grants that provide c￿e furvJin8 OT are of a ￿ra1 nature Is rLY1)gni￿ when i chariry has ¢niiilerrKni io irK4)rne. it is rKoFAble that ￿ i￿ome will be received anx)wll can n￿ured with suifieieni Teltability. tk>nations and legacie5 are rtc¢)grbised on a r￿Cl￿ab￿ b&sis when Te£eiN is prithlAe aThl reliablv m￿ure Gronts receivable Grdnis are reLOBnised kn the chanh. ha% an entitlert*Jrt to th¢ 3tKI 3rn' rondityoT￿ linkd grant4 hai'c bE¢n rn¢t. WI*T¢ r*rfoTr￿￿C coThJiiions are allaL￿d 10 the glani artd are l'ei 10 is r¢wirrting dale The resuliing gain or Ioss LS recogni￿ In stsiemthi of fiJJan¢ial Xii>iiies imn*didleli unles5 the detti'aiitre its dtsi¥]kiled and effeaibe as a t%dging I￿nN￿enL in which e¥eTri the liming ofthe reuigrtiiiot) In ststemeni 0rrinatKl￿ &iiviliesde￿TrIs thi the naitsre of Ihe dge relaiionship Fwr valmemeowremthr The b¢5t ¢vid¢nr¢ of fwr y￿￿¢ t5 a qw)*d pnc¢ for an i(knii(a] a55d in an W￿n q￿trd ￿C£S are unavwlable. Ihe rfftce of a ¢nl Iranwtion 3ll i(krrtid a55a pro%id¢5 o'iderKe of fwr Tralue a5 I(￿g as has rK)i iK¢n a signifi&ini cFange in economlc ITrurrstsnc¢5 QT a 51gnifirani lap5¢ of li￿ 51fK¢ the iix* pl￿¢ If the rnarkei is Th)1 xiive aTrJ rec£M tran&￿10n5 of an ideniical ass on theii owrt are TMA a 8TrxI ¢5tsrn* offa]r val￿. th¢ fwrialw 15 e*imatrd b)" using a wal￿0￿ ￿knIque. I"mTeMiicted Total General ()ih¢r Commun]t Centse Iknwi( 331.986 331.986 Gift Aid Tax 13.756 Grdnts 166.214 166.214 Rental incotr 20,(KKJ F(¥NJ Bank Ihtklioy 451 451 Faciliry Hire & Chhers 6.413 6,413 511.956 26.861 538,820 I"nrrstrKt¢d fvmds Cientral Totsl Otjber 2024 M&lr&8ah t￿￿tIOnS 88.(X>8 88.(K)8 C¢mTnunitv Centre [Al￿10nS 2Ql.f04 201,664 Gift Aid Tax reclaim>J 12288 Renwl irthme 24.IKK) FIKNJ Bank Ihnatio 5,033 4,333 4.333 489,326 Net incomFng TE50urc¢s for Ihe year It￿]1￿. Swansea Mosque *nd Isl*mie Community Centre Notes lo the Financial Statements for the Year Ended 31 March 202$ {continued) 2025 2024 Lkp.reciatson of fixed assets 4243 4 Tr&*tets #ttd No thtstees. JM)ranv ￿[sOr6 COn￿￿ed hal'e ￿￿¢&%.ed any tonYrrrati￿ tk rharÈty dunngtl¢ vear. No tr￿St¢<$ hav¢ r￿tive￿ any reimbjtsed exT*nses or*ny other from the d￿.￿8 y¢ar. 5 S¢¥ff wsts Th¢ awegate rwroll costs weye a8 follows". The monthly av¢tw nLmiber of r*rsorts littl￿]Ma Wiot n•r4g¢nKnt.. l¢thT5knp ¢mplo¥¢d by the chan.ty d￿rit￿ the )eaT expTe5%d as full eq￿V￿¢￿ts was a5 follo*5". 20L4 2024 Chantable xtivities 22 23 No employee receivtsl enK)IthM)ts of Trw than £tA),(KKI dunng vear I*de￿dtmt tx*mittrfs rtmulleAt￿n 21125 2024 EXamin￿10n of the finaiKt81 ststeTr*ntS Swansea Mosque *nd Isl*mie Communi¢v Centre Notes ¢0 the Fin*neial St*tements for the lear Ended 31 Mgrrh 2025 (continued) 7 .' T*xaliw The chanlv is a rEgysl¢red chanlv ar¥] is I￿refore exemrA from 8 Taugiblt Ilxed assets Furnitu re and ia*d *nd bwihlin Totxl Cost At l AJ)nl 20ti4 6)5.311 64.741 720,052 Addiiions 3.203 3.703 Al 31 M￿h 20?5 655.311 07.944 723 !55 Ai l Apnl 2074 52 (M)9 5? (l(N Char8e for the year 3.984 3.984 LAI 31 March 2025 55.993 55.wj Id IKKbk val Ai 31 March 2025 055.311 607262 9 CL*h **d tssh t4•11￿*￿ ZOLS 2024 C&sh at bank 89.419 Other ¢ash and tash ¢quivJl¢rt5 5,707 2.957 95,126 25.307 IO Creditowy: amou*ts falli*g due V•iihiD ODe)ear 20L4 2024 Trade crtdiiors i.?(M) (hher¢rediiors 1240 11 Crtdi¢ot3: falliog due afterone ye*r 2024 Q&rde Hasana 68.5￿ , 78.SIMI Swansta Mosqut ind Islamic Community Centre Notes to the Finaneial Si*temtnts for the le*T Ended 31 March 2025 IcontiTruedl 12 F¥Dds RtSOUrt B*&iKt *tJl B*kn*te it 1.4prii 2024 Gtnerol Unresirieied Fur￿$ 613610 538.820 1459 741). 692.689 Rtsoll￿ , Bxlxntt t31 B*l*ttte #i l April 2023 Géner UtkffstrJC￿d FUTh 458 582 045 1 489 3*0￿61 613610 IJ ADatysi5 of•tt assets brtwettt I"ll￿￿trICted fund5 funds at GeDeral Tangble fixed 18sets 667262 667262 Current assets 95.126 I Cuttent liabj'lilies CredEiors over I￿tar 68.5(M)).I68.%JM) :. 09?.689 Ilmrrstriclryl funds Gtneral 2024 Tanwble fixed ass¢ 668,(M3 Curreni &sse¢s 25J07 1 25J07 Curreni l￿bIlItieS 1,240) 1.2401 Creditor5 over I 78.5(K 78.5 net assets 613 610 013610 Swansea Mosque and Islamic Community Centre Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2024 2025 Inconje and Endowments from: Donattons and legacies (analysed belowL Other income Lanalysed below) Total income 511.956 455,960 26.864 33.366 5)8.820 489,326 Expenditure on: Charitable activities (anal).'sed below) Total exFnditure (459.742) , (458,361) (459,742LL458:361 N¢t income 79,078 Net movemenl in funds 79.078 30.965 Reeoncilialion of funds Total funds brought forward Total funds carried forward 61i.611 582.645 692.689 613,610 Swansea M￿que and Islamic Communsty Centre Detailed Statement of Financial Activities for the lear Ended 31 March 2025 (¢ODtinued) Total 2025 Total 2024 Donations andlegacies Madrasah Income 104.841 88.008 Community. Centr¢ Donations 227.145 201.664 GiftAid 13.756 12.288 1 (ifdnis reccivcd 166.214 154.000 511.956 455.960 Other income Rental income 20.0 24.000 Food Bank Donalion 451 5.033 Facility Hirc & Oth¢rs 6.413 4.333 26.864 33,366 Chariloble acliiyiies 17 HMRC inin Insurance 74 in 457 rintin and stationcr%" 643 io Charitabl ions- CAP Foundati din hin hin 97 Sund nses 127 anin ward from bank 32 ffix 47 fessional fees 14.625) -1459:742)_ (458.361)