Regi tered number 1129393 THE ISLAMIC EDUCATION CENTRE Report and Accounts 31 March 2025 THE ISLAMIC EDUCATION CENTRE Cahrity Information Trustge Zubair Badat Cahrity Reglstered number 1129393 Accountnats Manchester Accountancy Services 182 Stock Street Manchester M8 8QH Charity Address 315 Milner Street Old Trafford Manchester M16 9WF Bank Na￿e$l 438 Barlow Moor Road Manchester M21 OBR THE ISLAMIC EDUCATION CENTRE Report and accounts Contents P•90 Charity information Trustees Report Independent examiner Report Profit and loss account Balance sheet Notes lo the accounts THE ISLAMIC EDUCATION CENTRE Registered number: 1129393 Trustees Report The trustees present their report and accounts for the year ended 31 March 2024. Legal and admlnlstration The Islamic Education Centreis a registered chanty number 1129393 and subject to the regulation of the charity commission Structure, Governance and M•nagom¢nt The Chanty is governed by ils constitution The charity is consti￿ted as an association consisting of members. The trustees are appointed re appointed at the annual general meeting Objèctive & Vlslon 11 The advancement in education with a view lo helping people development to meet their own needs in SOc￿ety 2} The leaching of Muslim farth 31 Help lo relief of povety 41 The promotion of peace and hannony 5) Promoting infomiation and mutual understanding and respect of the belief and Practice of different faiths Flnanclal review of the year Donation and lee received during the year were £ 36010 and £9679 was spent on teacher wages and £28497 was spent on p￿MiSeS and £3899 Management & Administration costs Summary of main actlvities 11 improvement of existing prayer services 21 expansion of after school education 31 extension of prayers facalities 41 improved the funeral and burial services for wider area Achlevoment and perforniances improving quality education for children's and women 21 Regular meetings and gathering on faiths lopi¢s 31 helping needy people in covid19 pendam Plans for futurg 11 continue holding faiths and religions meetings 21 Oelivereing religious courses 31 expanding Education facilities for all age women 4} ¢ontinue expanding Evening and weekend classes for adult commUn￿Y This report was approved by the l>oard on 18.12.2025 and signed on ts behall. Trustee Zubair Badat THE ISLAMIC EDUCATION CENTRE Independent Examlner report to the Trusleos of THE ISLAMIC EDUCATION CENTRE I report on the accounts of the Islamic Educatron Centre for Ihe year ended 31 March 25 Respective responsaballty of trustees and oxamlner The charity,s trustees are responsible for the preparation of the accounts. The chari that an audit is not required for this year under section 144121 of the charities Act 2011 that an Independent examination is needed Il is my responsibility to to follow the procedures laid down in general directions given by charity commission u 14515llbl of the 2011acl and to slate whether particular matters have come to my attent￿n Iruslees consider the 2011 Act land der section Ba81$ of independent examlngr,s report My examination was carried out in accordance with the general directions given by the eommssion an examination includes a review of the accounting records kept by the c and comparision of the accounts presented wrth those T￿OrdS it also includes consid of any unusual items or disclosufes In accounts and seeking of expaln8tion$ trom you trustee concering any such matters The procedures undertaken do not provide all the evidence that would be rquire in an and consequently no opinion is given as lo whether the accounts present a true and f and report is limited to those matters set out the statement below Independent examiner,5 stslement in connection with my examination no matter has come to my attention 11 which gives me reasonable Cause to believe that in any material respect the requir to keep a¢counling records and in accoradance with section 130 of the 2011 to prepare aceounls which accord with the accounling records and to comply accounting requiremenmls of the 2011 act have not been mel or 2 to which irs my opinion attention should be drawn in order to enable a proper unders of the accounts lo be reached charity ation udit r view ent cl and ith the nding Man Step￿CcOuntaneY Services 182 Stock Street Manehesler M8 8QH THE ISLAMIC EDUCATION CENTRE Profit and Loss Account for the year ended 31 March 2025 2025 Ik)n•tlon 36,010 Administrative expenses 143,5831 not surplus 17.573) 17.5731 not surplus 7.573 THE ISLAMIC EDUCATION CENTRE Reglstered number: 1129393 Balance Sheet as at 31 March 2025 Note• 2025 Flxed a8sets Tangible assets Current assot8 Cash al bank and in hand 73,761 Credltorn: amounts falllng due wlthln one year 13501 N•t currnnt as•eti 73,411 Not a••8ti 73,411 Caplt•l and r01orv•8 Balance Bl￿d Profil and105s account Shar•hold•r•' fund• 80.984 (7,5731 73,411 The directors are salished that the company is entslled to exemptlon from the requi an audit under section 477 of the Companles Act 2006. The members have not required the company to obtain an audit in occordance wlh the Act The directors acknowledge thèir responsibilities for complying with the requir Compani6$ Act 2006 with respect lo accounting re¢ords and the preparation of accou The accounts have been prepared and delivered in accordance with the spe applicable to Companies subie¢l lo the small companies regime. The profit and loss been delivered lo the Registrar of CoMpan￿s. ent to obtain ection 476 of monts of the ial provisions count has not Trustee Zubair Badal Approved by the Trustee on 18.12 2025 THE ISLAMIC EDUCATION CENTRE Notes to the Accounts for the yoar ended 31 March 2025 1 Accountlng pollcles Basls of preparatlon The accounts have been prepared under the historical cost convention and in ac FRS 102, The Financial Reporting Standard applicable in the UK and Republic applied to small entslies by section 1A of the standardl- rdance with f Ireland las Turnover Turnover is measured at the fair value ol the consideration received or receivable, n and value added taxes. Turnover includes revenue earned from the sale of goods rendering of seNices. Tumover from the sale of goods is recognised when the signifi rewards of ownership of the goods have transferred to the buyer. Turnover from th services is recognised by reference lo the stsge of ¢ompletson of the contract. ¢ompletion of a contract is measured by comparing the costs incurred for work perf to the total estsmated contract costs. of dis¢ounts nd from the ant risks and rendering of he stsge of med to date Intanglble Ilxed assets Intangible fixed assets are meaSU￿d at cost less accumulative amortisation and an impairment losses. accumulats've T•nglble flxed assets Tangible fixed assets are measured at cost less accumulative depreciation and ars impairment losses. Depreciatign is provided on all tsngible fixed assets, other than at rates calculated to write off the cost, less estimated residual value, of ea¢h asset expected useful life, as follows. accumulatwe reehold land, venly over its Freehold buildings Leasehold land and buildirbgs Plant and machinery Fixtures, fittings, tools and equipment over 50 years over the lease lem over S years over S years Investments Investments in subsidiaries. associates and joint ventures are measured at accumulated impairment losses. Listed Investments are measured at fair v investment$ are measured at fair value unless the value cannot be measured rel case they are measured al cost les5 any accumulated impaimient losses. Chang are included in the profil and loss account. osl less any lue. Unlisted bly. in which in fair value Stocks Stocks are measured at the lower of cost and estimated selling price less costs to sell. Cost is determined using the first in first out method. The carying amount re¢ognised as an expense in the period in which the related revenue ￿ recognised. complete and stock sold 1$ Debto Short temi debtors a￿ measured al transacbon Pfice (which 1$ usually the invoice impairment losses for bad and doubtful debts. Loans and other financial ass recognised at transaction price ineluding any transaction costs and subsequen amortised cost determined using the effects.ve interest method, less any impaimient and doubtful debl$. ri¢e}, less any s are initially measured at losses for bad Credftors THE ISLAMIC EDUCATION CENTRE Notes to the Accounts for the year ènded 31 March 2025 Short term creditors are measured at transaction price (which is usually the invoice and other financial Iiabililies are initially recognised al transaction price net of any Ira and subsequently measured al amortised cost determined using the effective interest pricel. Loans saclion costs method. Taxation A current lax liability is recognised for the tax payable on the tsxable profil of the cu periods. A cuffenl tax asset is recognised in respect of a tax loss that can be recover tax paid in a previous period. Deferred lax is recognised in respect of all timi be￿een the recognition of income and expenses in the financial statements and th lax assessments. Unrelieved lax losses arsd other defe￿ed tax assets are recognis extent that it is probable that they will be recovered against the reversal of deferred I other luture taxable profits. Deferred lax 15 measured using the tsx rates and laws enacted or subslanlively enacted by the reporting dale and that are expected t reversal of the liming difference, except for revalued land and investment property rale that applies to the sale of the asset i8 used. Cuffent and defeffed tax assets an not discounted. rent and past rried back lo g differen¢es ir inclusion in only lo the x liabilities or at have been apply to the here the tax liabilities are Provislons Provisions {ie liabilities of uncertain timing or amount) are recognised when the￿ is the reporb.ng dale as a result of a past event, it is probable that economic benefit will lo settle the obligatson and the amo*Jnl of the obligation can be e5bmated reliably. obl￿allOn at trarb$ferred Forelgn currèncy translatlon Transactions in foreign currencies are initially recognised al the rate of exchange rul of the transaction. At the end of each reporting period foreign currency mone translated al the closing rale of exchange. Non-monelary items that are measured a are translated al the rale ruling al the date ol the transactson. Al differences are c or loss. ng al the date items are historical c05t rged to profit Leased assets A lease is classified as a finance lease if il transfers subslanlialty all the risk incidentsl lo ownership. All olhef leases are classified as operating leases. The rig obligations under finance leases are inrtially recognised as assets and liabilities at lo the fair value of the leased assets or, rf lower, the present value of the payments. Minimum lease payments are apportioned betsveen the finance c reduction in the outstanding liability using the effecb've interest rale method. The fi'n allocated lo ea¢h period during the lease so as lo produce a constant penodic ral the remaining balance of the liability. Leased assets are depreciated in acco company's policy for tangible fixed assets. If there is no reasonable certainty that o obtained at the end of the lease term. the asset is depreciated over the lower of the its useful life. Operatin9 lease payments are recognised as an expense on a st over the lease term. and reward$ ts of use and moLbnts equal inimum lease rge and the nce eharge is of Inte￿$t on nce with the efship will be ase term and ight line basis Penslons Contributions lo defined contributson plans are expensed in the period to which they late. 2 Tanglble fixed assets Plant and mochlnory et¢ THE ISLAMIC EDUCATION CENTRE Notes to the Accounts for the year ended 31 March 2025 Cost Additions At 31 March 2025 Depre¢latlon At 31 Mafch 2025 Net book value Al 31 March 2025 3 Credltors: amounts falling due wlthln one year 2025 Trade creditors 350 4 Other infomiatlon THE ISLAMIC EDUCATION CENTRE is a Charity registered with Charity Commiss And Wales n in England THE ISLAMIC EDUCATION CENTRE Detsiled Financial Ststement for the year ended 31 March 2025 rhis sch8dule does not fomi part of the slatulory accounts 2025 Donatlon 36,010 Administrative expenses (43,5831 Net Surplus (7,573) Net Surplus 7.573 THE ISLAMIC EDUCATION CENTRE Detsiled Financlal slatemnl for the year ended 31 March 2025 This schedule does not fom7 Part of the statutory accounts 2026 INCOME DONATION 36,010 Admlnl•tr•tlve expens Employee costs. Wages and salaries 9.679 9,679 ri¥1 Iiiov) knU>L>. Rent rtaies Repairs and maintenance Light and heal 4YO 26,509 1,490 28,497 Gener81 adminislralive expenses.. Telephone and fax Stationery and printing Survey lee Insurance Sundry expenses 245 425 2,595 315 1,477 6,057 Legal and professional costs.. A¢¢ounlancy lee8 Other legal and professional 350 350 43,583