CHARI REGISTIiATION NUMBER: 1155972 Madni Muslim Community Centre Trust Unaudited Financial Statements For the year ended 31 December 2025 SAK2020 LTD. Chartered Certified Accountants Broadway House Broadway Cardiff CF24 1PU
Madni Muslim Community Centre Trust Finanpia! R•J+tsm#n Year ended 31 December 2025 Page Trustees. annual report Independent examineffs report to the trustees statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial stalements The following pages do not fomi part of the financial statements Detailed statement of financial activities 11 Notes to the detailed statement of financial activities 12
Madni Muslim Comrnunity Centre Trust Trii¢ttsos' Annija! Report Year ended 31 December 2025 The trustees present their report and the unaudiied financtal statements of the charity for the year ended 31 December 2025. Reference and administraltve details Registered charity name mnI Muslim Communty Centre Trust Charity registration numbèr 1155972 Company registration number Principal office and registered 1-3 Dalcross Street office Roalh Cardiff CF24 4SE UK The trustees Mr H Zaman Mr I Zaman Mr F Qazi Mr N Qamar Independent examiner SAK2020 Lld. Chartered Certffied Accwntants Broadway House Broadway Cardiff CF24 1 PU Structure. governance anql rnanagement Ck>verning Document.. The Madni Muslim Community Centre Trust was registered with the charty commissioners on 28th February 2015, registration nurnber 1155972 and is govemed under the trust deed executed 26th February 2014 Objectives and activitie5 The object of the charity is". 1. To benefit the public by provKling socÉal. religious and wrealional facilities for the Muslirrb community in Cardiff and Wales. 2. To provide awareness of the Islamic faith to the general public and the Muslim community. 3. To encourage and facilitate communty and social cohesion among various faith and other communiliesllhe general public. 4. To assist in the elimination of povety among the mU1m community in Wales. 5. To develop and facilitate Interfaith dialogue between Muslims and those of other faiths or none. 6. To improve and encourage education and skills amng the Muslim community in Cardiff. 7. To organise ancl f8Th1itale youth activilies among the Muslim community, keeping our youth off the streets.
Madni Muslim Community Centre Trust TTLJSteeo' Aryniia! Raport / Year ended 31 December 2025 Achievements and performance During this year building work was undertaken, converttng the property into not just a community centre allowing local Muslims to gather for worship. bul also adding two new ftals above the premises providing an extra incorne for the eefttre. The ntre arranged various activities, including social galb.erings, religious events and Quran dasses. The number of children attending the Quran classes has inereased, thereby keeping our youth busy. The centre hopes to maximise ils full potential by being able to accommodate a large quantity of children in various classes as well as worshippers 5 times a day. A new Imam has been appointed, and on the trustee's reques( Mr. F. Qazi has taken on a position as supervisor of the centre. No expenses were in¢urre(I by the tru51ees. Financial review Reserves PoliGy'. The charity generated a positDie outcome for the year ending 315t December 2019 with a net increas6 in tunds of £32,099. The brought forward funds of £479.070 have increased lo £511.169. Small company provisions This report has been prepared in a(OrdanCe with the provisions appIlble to companie5 entitled to the small companies exemption_ The trustees, annual report was approved on ....... --... trustees by." 2•L 6 and signed on behalf of the board of Mr H Zaman Trustee Mr Oamar Twstee
Madni Muslim Community Centre Trust !p.A¢bnanrl#nt Fxaminer's Report to the Trustees of Madni Kquslim C.nmmJi nity Centre Trust Year ended 31 December 2025 We report to the trustees on our examination of the financial statements of Madni Muslim Community Centre Trust {'the charity'l for the year ended 31 De(Ember 2025. Responsibilities and basis of report The tru51ees are responsible for the preparation of the accounts. The Iruslees consider Ihat ?n audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 A¢tl and that and independent examination is needed. It is my responsibility to.. Exarnine the account5 under section 145 of the 2011 Acl," follow the procedures laid down in the general directions given by the Charity Commission {under seclitsn 14515llbl of the 2011 Act)", and State whether particulate matters have come to my attenb"on. Independent examinerfs statement We have completed our examination. We CDnfitm that no matters have come to our attention in o)nneclion with the examination giving us cause to believe- accounting records were not kept in respecl of the charity as required by section 386 of the 2006 Act., or the financial statements do not a¢¢ord with those records". or the financial statements do not eompty wtih the accounting requirements of section 396 of the 2006 Act other than any requirernenl that the accounts give a 'true and fairf view which is not a matter considered as part of an independenl examination,. or the financial statements have not been prepared in a¢¢ordanee with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable lo charities preparing their acttounls in accordance wslh the Financial Reporting Standard applicable in the UK and Republic of Irèland IFRS 1021. We have no concerns and have across no other mattets in connection wrth the examinab'on to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 292 ZOL6 ependenl Examiner SAK2020 Ltd Chartered Certified Accountsnts Broadway House Broadway Cardiff CF24 1PU
Madni Muslim Community Centre Trust Statement of Finanpjal Aptivities (including income and expenditure account) Year ended 31 December 2025 2025 Unrestricted funds Total funds Tolal funds 2024 Note Income and endowments Donations and legacies Investment income 105.707 56,339 105,707 58,339 90,291 47,687 Total income 162,046 162,046 137.978 Expenditure Expenditure on charitsble activibes Total expenditure 57,861 57,861 50.685 57.861 57,861 50,685 Net income and net movement in lunds 104.185 104,185 87.293 Reconeillation of funds Total funds brought forward Total funds carried forward 1,0,981 1,060 981 1,165.166 973,688 1,165,166 920,981 The statement of financial actNities includes all gains and losses recognised in the year. All income and expenditure detive from continuing activities. The notes on pages 6 to 9 forrn part of these financial Statements.
Madni Muslim Community Centre Trust -qt?+tsmop.t of Finan*ia! Pn<itinn 31 December 2025 2025 2Q24 Fixed assets Tangible fixed assets 10 1.088,748 1,05Q,427 Current assets 11 7.60D 114,339 7,600 48.381 Cash at bank and in hand 121.939 55,981 Credltors: amounts falllng due within one year Net curnt assets 12 521 427 121,418 55,554 Total assets less current liabilities 1,210,166 1,105.981 Creilitors: amounts falling due after more than one year Net assets 13 45,000 1,165,166 45,000 1,060.981 Funds of the charfrty Unrestricted funds 1.165,166 920,981 Total charity funds 14 1,165.166 920,981 For the year ending 31 December 2025 the Charity was enhlled lo exerllptton from audit under section 477 of the Companies Act 2006 relating to small companies. Trustees. responsibllities". The members have not required the company lo obtain an audit of its financial statements for the year in question in accordance with section 476.. The Iruslees acknowledge their respoftsibilTiies for complying with the requirements of Ihe Act with respect lo accounting re¢ords and tne preparab.on of financwl statements. These financi?1 statements have been p¥epared in accordanee with the provisions applicable to companies subject to the small companies. regime. These financial stslements were approved by the board of wustees and authorised for issue on , and are sned on behalf of the board by." Mr H Zaman Trustee amar The notss on pages 6 to 9 fom part of these firancial statsmenls.
Madni Muslim Community Centre Trust the Finanvia! SL2•¢*ffjents Year ended 31 December 2025 Statement of compliance These financial statements have been prepared in Complian with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of Recommended Practice applicable lo charities preparing their accounts In acxordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (Charities SORP IFRS 10211 and the Companies Acl 2006 Accounting policies Basls of preparation The financial statements have been p pared on the historical cost basis, as ndified by the revaluation ol certain ffinaneial assets and liabilities and investment properties measured al fair value through income or expenditure_ The financial stalerrEnts are prepated in sletling, which is Ihe functional currency of the enb'ty. Going concern There are no material uncertainlies about the charity's ability lo continue_ Fund accounting Unreslricled funds are available for use at the discretion ol the trustees to further any of the charity's purposes. Designated fund5 a nStrided fund5 eamrked by the trustees lor particular future project or commitment Restricted funds are subjected lo re5tn"cttons on their expenditure declared by ihe donor or through the terms of an appeal, and fall into one of two sub-Glasse5." restricted income funds or endowment funds. Incoming reSoue$ All incoming resources are included in the statement of financial acts'vilies when entitlement ha5 passed to the charity., rt is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following specific policies are applied to particuL4r categories of income- income from donations or giants is recognised when there is evidence of entitlement lo lh8 gift, receipt is probable and ts amount can be measured reliabty. legacy income is recognised when reIpl is probable and entiuement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to rneasure reliably, in which case the value is derived from the cost to the donor or tre estimated resale value. Donated facilrf(ies and services are recognised in the accoun15 when recewed if the value can be reliably tneasured. No amounts are Included for the conlribubon of general volunteets. income from contracts for the supply of Services is recogniseé with the delivery of the contracted service. This is classified as unre51ricled funds unless there is a eonlractual requirement for Il lo be spent on a particular purpose and relumed if unspent. in which case It may be regarded as restricted.
Madni Muslim Community Centre Trust Notes to the Finanei?I Statr¢¥mtsnts 1_-L.-* Year ended 31 December 2025 Accounting policies iconllneRd) Resources expended Expendrture is recognised on an accruals basis as a liabilty is itKUfred. Expenditu Includes any VAT which cannot be fully recovered, and is classified Und headings of the stslemenl of financial activities to which il relates". expenditure on raising fvnds indudes the cost5 of all fundraising activities, events. non-charilable ITading acb"vities, and the sale of donaled g¢xNJs. expenditure on charitable activities includes all cosls inCurd by a ¢harity in undertaking activities that ftjrther ils charitable aims for the nefit of ils benefieiaries, including those SUPPK)rt Costs and cosls relab'ng to the govemance of the charity apportioned lo charitable activities. other expenditure includes all expenditure that is netther related lo raising fvjnds for the charity nor part of its exFendilure on charitable a¢tivttEs. All costs are allocated lo expenditure categories rellecling the use of the resource. Direct costs allribulable to a single acbvity are allocated directly lo thal aciivity. Shared costs are apportioned beeen the acb'vilies they contribute to on a reasonable. juslifiable and consislerkl basis. Tangible assets Tangible assets are inilialty recorded at cost. and subsequenty stated al cost less any accumulated depreciation and impairment losses. Any tsngible assets carried at revalued amounts are recorded at the fair value at the dale ol revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset a5 a result of a revaluats"on, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activitses. A decrease in the carrying amount of an asset as a result of revaluation. is recognised in othei recognised gains ané losses. except to which it offsets any previous revaluation gain, in which case the loss is shown within other rec(niSed gains and losses on the stslement of financial tIv"e5. Limited by guarantee Donations and legacles untestn.cted Total Funds Unrestricted Total FuncFs Funds 2025 Funds 2024 Donations Donation 67.386 67.386 90,291 90,291 Grants Grants r1Ved 38.321 38.321 105.707 105.707 90,291 90,291
Madni Muslim Community Centre Trust Notes to thts Finanpial Ststemrbnts (eontiny Year ended 31 December 2025 Investment income unrestn.cled Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Rent Received 56.339 56,339 47,687 47,687 Expenditure charitable activities by fund type Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Activity type 1 57.861 57.861 190,685 50,685 Expendtture on charitable a[VItIeS by activity type Activities undertaken Total funds directly 2025 Total fund 2024 Activity type 1 57,861 57,861 50,685 Staff costs The total staff costs and employee benefits for the resxjrbng perd are analysed as follows". 2025 2024 Wages and salaries 28,400 25.980 The average head count of employees during the year was Nil12024.' Nill. No employee received employee beneffils of more than £60,000 during the year12024." Nill. Trustee remunerallon and expenses Mr Ferozuddin Qazilwho also a trusleel has taken on a position as supervisor of the cenlre. Mr Qazi Ferozuddin 15 being paid £800 per month for that position according lo governing documents of tru5t.The charity did not pay any pension contributions or any other benefits for Mr Ferozuddin Qazi for the reporting peritxJ.Further, no benefits were provided as Trustee. 10. Tangible fixed assets The Charity only has freehold property as langible fixed asset which dose not depreGiates. however, improvementt has been made lo the property. 11. Debtors 2025 2024 Other debtors 7,600 7,600
Madni Muslim Community Centre Trust blota¢k tn Finanpial Statemants :_ Year ended 31 December 2025 12. Creditors: amounts falling due within one year 2025 2D24 Social security and other taxes 521 427 13. Creditors: amounts lalling due after more than one year 2025 2024 Bank loans and overdrafts 45.000 45,000 14. Anatysis of charitable funds Unrestricted funds At 1 January 20 25 At 31 Decembe r 2025 Income Expendilure General funds 1,060,981 162.046 (57,8611 1,165.166 At 1 January 20 24 At 31 December 2024 Income Expenditure General funds 973,688 137.978 1190.685} 920,981 15. Related parties There were no related party transaction during the reporting period.
Madni Muslim Community Centre Trust Managem¥*ntr Information Year ended 31 December 2025 The following pages do not fomi part of the financial ststements. 10
Madni Muslim Community Centre Trust n<th+#i!tsA qtatamtsn+ rt! F jn#nri#1 .4ctivities Year ended 31 December 2025 2025 2024 Income and endowments Donations and legacies Donation GTanls weived 67,386 38,321 105.707 90.291 90.291 Investment income Rent Received 56.339 47,687 Total income 162,046 137,978 Expenditure Expenditure on charitsble aellvlties WageslsalarEs Rates & water Light & heal Repairs & maintenance Insurance Motor expenses Donation paid Telephone Sundry expense caning & refuse 28,400 5,850 8.995 12.573 1,632 25,980 6,852 12,268 1.487 761 2,670 65 177 425 62 6D 289 57,861 50,685 Total expenditure 57.861 50.685 Net income 1D4.185 87,293 11
Madni Muslim Community Centre Trust Note¢ tn tho natailarl Rta•Am<bnt n! Financial Activjtitso Year ended 31 December 2025 2025 2024 Expenditure on charitable activities Activity type 1 Activities undertaken directty Wageslsalaries Rates & water Light & heal Repairs & maintenan Insurance Motor expense5 Donation paid Telephone Sundry expense Cleaning & refuse 28,400 5,850 8.995 12.573 1.632 25,980 6,852 12,268 1,487 761 2.670 65 177 425 62 60 289 57,861 50,685 Expenditure on eharitsble activilies 57,861 50.685 12