COMPANY REGISTRATION NUMBER: CE010562
CHARITY REGISTRATION NUMBER: 1172035
AL-Ikhlas Culture and Education Centre
Unaudited Financial Statements
For the year ended
31 March 2025
SAK2020 LTD.
Chartered Certified Accountants
Broadway House
Broadway
Cardiff
CF24 1PU

AL-Ikhlas Culture and Education Centre
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account}
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
14
Notes to the detailed statement of financial activities
15

AL-Ikhlas Culture and Education Centre
Trustees, Annual Report
Year ended 31 March 2025
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 March 2025.
Reference and administrative detsils
Registered charity name
AL-Ikhlas Culture and Education Centre
Charity registration number
1172035
Company registratlon number CE010562
Principal office and registered 16 Bayside Road
offlce
Cardiff
CF24 SNA
UK
The trustees
Mr A Taha
Mr A A Jalal
Independent examiner
SAK2020 Ltd.
Chartered Certified Accountants
Broadway House
Broadway
Cardiff
CF24 1PU
Objectives and activities
To providing and support Islamic education through the study of the Quran anol Arabic language., To
providing facilities for regular prayer meetings for the Musllm community., To fosler interfaith
relationships and promoting religious harmony in Cardiff and the surrounding area by working in
partnership wilh other faiths. To provide assistsnce to those in need through Islamic counselling and
dispute resolution, To provide support to young people through means such as leisure time activities,
conducted with a religious elhos in order to develop their capabilities.
Aims
The ultimate aim of Al-lkhlas cent￿ is to bring about wider religious and social benefits. It is to
prevent any social, psychological or physical harm to our members, their community and wider
society. We strive to provide a moderate yet continuous Islamic environment for the Muslim
community, particularly in Adamsdown, We also aim to contribute towards portraying a peaceful image
of Islam in the city of Cardiff based on our guiding principles. We aim to ensure that our services are
delivered tc very high standards and with professionalism. Therefore, our weekly Glasses, regular
activities and after school Qur'an club for children are planned, prepared and delivered to a high
standard of teaching. We aim to expand and improve our newly established youth club. This will
encourage the youth to integrate and occupy themselves in an environment that will protect and guide
them.

AL-Ikhlas Culture and Education Centre
Trustees, Annual Report (continued)
Year ended 31 March 2025
Achlevements and perfonnance
Al-lkhlas Centre wa5 established to fijlfil the growing demand for education classes. a Friday and
Ramadhan activities space, and other culturallrelig ious activities in the area that lacks the presence of
such an Islamic community centre. We seek to create a God Almighty centric, spiritually balanced,
peaceful and prosperous Cardiff, where all communities respect each other and work together for the
common good. Al-lkhlas Centre is close to a burgeoning asylum seeker community and a recent
refugee comrnunity. The improvement work at 88 and 90 Broadway is completed.
Interfaith & Communit Connections
Al-lkhlas Centre arranged 12 visits from schools, neighbors and organizalions lo promote mulual
respect and cross-cultural leaning. Centre hosted inclusive events, attended by local officials, police
and faith leaders especially during community gathering s like Ramadan Iftar.
Dail Food Su
ort
Al-lkhlas Centre served nutritious meals to 2330 individuals, including refugees, low-incom8
households and people experiencing homelessness. During Ramadan, Alikhlas Centre shared over
7860 Iftar Meals, welcoming everyone to experience the spirit of togetherness. Centre provided 2640
food hampers 81ong with emotional and wellbeing support for indNidu8ls and families facing hardship.
Women's Em
owerment
Al-lkhlas Centre held 56 women-led sessions supporting education, wellbeing, spiritual growth and
community voice. Centre also delivered 106 educational sessions open to all interested in learning
about faith values and civic responsibility. Most importantly Centre provided help to children for
learning QARAN and Arabic language.
Celebrations & Life Events
It is worth mentioning that the Cenlre supported and allowed 8 weddings and 74 bereavement
gatherings, honoring life's milestone with care and compassion.
Imam & Teacher
Imam Ali Ahmed, who departed Al-lklas Centre early last year and joined an Islamic Centre in Leeds,
agreed to come back and joined Al-lkhlas Cenlre again in March 2025. The worships and Trustees are
pleased and thankful to him. His services to the Centre, when Centre was being built, are
acknowledged and appreciated. In this regard efforts of the Chairman Trustee Ahrned Taha have
played a curial role, and Board of Trustee appreciate his efforts.
Plans for future perlods
Trustees are planning, depending on the availability of funds, either to improve 92 Broadway by
renovating the existing building or to demolition and rebuild a new structure that merges with 88 and
90 Broadway. This will increase the prayer space and will allow us to add more classrooms and youth
zones.
Centre will start to organize youth leadership program for men and women and provide accessible
childcare during events. Truslees are considering hosting more open days, expanding school visits
and collaborative events with local organizations, expanding food bank operalion, refugee support and
mental health care support.

AL-Ikhlas Culture and Education Centre
Trustees. Annual Report (continued)
Year ended 31 March 2025
Digital Midia Policy is being drafted, and planning is underway to launch mobile-friendly website soon.
In the light of an unpleasant incident that occurred in the very near past, trustees are very mindful
enhancing bu ild ing security lo prevent similar incidents occurring in the future.
Srnall company provislons
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small cornpanies exemption.
trustees by:
MrA Taha
Trustee
Mr A A Jalal
Trustee

AL-Ikhlas Culture and Education Centre
Independent Examiner's Report to the Trustees of AL-Ikhlas Culture and
Education Centre
Year ended 31 March 2025
We report to the trustees on our examination of the financial statements of AL-Ikhlas Culture and
Education Centre {'the charity,) for the year ended 31 March 2025.
Responsibillties and basis of report
As the charity's trustees you are responsible for Ihe preparation of the accounts. The charity'5 trustees
consider an aud il is not required for this year (under s43 (31 of the Charities Acl 1993 (the Act).
It is our responsibility to..
1. Examine the accounts (under s43 (3) (al of the 1993 Act)
2. Follow the procedures laid down in the General Directions given by the Charity Commissioners
under section 43 {7) (b) of the Act, and 3. to state whether particular matters have come to our
attention.
Having satisfied ourselves that Ihe charity is not subject to audit under company law and is eligible for
inclependent examination, it is our responsibility to..
' examine the accounts under section 145 of the 2011 Act.,
to follow the procedures laid down in Ihe general Directions given by the Charity Commission under
section 14515){b) of the 2011 Act. and
to state whether particular matters have come to our attention.
Independent examiner's statement
We have completed our examination. We confirm that no matters have corne to our attention in
connection with the examination giving us cause to believe..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act., or
the fin8nclal statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that Ihe accounts give a 'true and fair, vlew which
is nol a matter considered as part of an independent examination., or
the financial slatements have not been prepared in accordance wilh the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with Ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)-
We hav8 no concerns and have come across no other matters in connection with the examination lo
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
r/4 Af 10 2&)2
ndependent Examiner
SAK2020 LTD.
Chartered Certified Accountsnts
Broadway House
Broadway
Cardiff
CF24 1PU

AL-Ikhlas Culture and Education Centre
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Unrestricted
funds Total funds Total funds
2024
Note
Income and endowments
Donations 8nd legacies
Totsl income
114,300
114,300
138,177
114,300
114,300
138,177
Expenditure
Expenditure on raising funds..
Costs of raising donations and legacie5
Expenditure on charitable activities
Total expenditure
10,136
67,080
10,136
67,080
77,216
58,310
58,310
77,216
Net income and net movement In funds
37,084
37,084
79,867
Reconclliation of funds
Total funds brought forward
Total funds Carried forward
1,209,587
1,246,671
1,209,587
1,246,671
1,129,720
1,209,587
The statement of flnancial activities includes all gains and losses recognised in the year.
All income and expendlture derive from continuing activities.
The notss on pages 7 to 12 forni part of these financial statements.

AL-Ikhlas Culture and Education Centre
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
10
1,146,508
1,154,161
Current assets
Cash at bank and in hand
121,163
77,231
Net current assets
121,163
1,267,671
77,231
Total assets less current liabilities
1,231,392
Creditors: amounts falling due after more than one year
Net assets
11
21,000
21,805
1,246,671
1,209,587
Funds of the charity
U nrestriGted funds
1,246,S71
1,209,587
Total charity funds
13 1,246,671
1,209,587
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating lo small companies.
Trustees, respDnsibilities'.
The members have not required the company to obtain an audit of Its financial statements for the
year in question in accordance with section 476-
The trustees acknowledge thelr responsibilities for complying with the requirements of the Act
with respect to accounting records and the prep8ralion of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statemenls were approved by the board of trustees and authorised for issue on
.os/.p.S./.>025.... .. , and are signed on behalf of the board by,,
Mr A Taha
Trustee
MrA AJalal
Trustee
The notes on pages 7 to 12 fomi part of these financial statements.

AL-Ikhlas Culture and Education Centre
Notes to the Financial Statements
Year ended 31 March 2025
ststement 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 to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (Charities
SORP {FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured al fair
value through income or expenditur8.
The financial statements are prepared in sterling, which is the functional currency of the enlity.
Going concern
There are no material uncertainties about the charity's ability to Gontinue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unreslricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of sub-classes., restricted income fijnds or
endowment funds.
Incoming resources
All incoming resour￿5 are included in the stalement of financial aclivities when entitlemenl has
passed lo the charity- il is probable that the economic benefits associated with the transaction
will ftow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from éonations or grants is recognised when there is evidence of enlitlement to the
gift, receipi is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is prob2ble and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No arnounts are included for
the contribution of general volunteers.
income from Contracts for the supply of serVi￿S is recognised with the delivery of the
contracted service. This Is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it May be regarded as restricted.

AL-Ikhlas Culture and Education Centre
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
Accounting policies fcontlnued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the ststement of
financial activities to which it relates..
expenditure on raising fijnds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charily in undertaking
activities that fvrther its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the Charity apportioned to charitable
activities.
other expendilure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities,
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to thal activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently staled at cosl less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the dale of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amounl of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless It reverses a charge for impairment that ha5 previously been
recognised as expendilure within the statement of financial activities. A decrease in the carrying
arnount of an asset as a result of revaluation, is recognised in olher recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on Ihe statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cosl or valualion of an asset, less its residual
value, over the useful economic life of that asset as follows:
Impalrment of flxed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting dale.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from cther assets or groups of assets.

AL-Ikhlas Culture and Education Centre
Notes to the Financial Statements (conlinued)
Year ended 31 March 2025
Accounting policies {contlnued)
Impalrment of f ixed assets (continued)
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of Ihe cash-generaling units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount ￿ceIvable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or roceived and not discounted.
Debt instruments are subsequently measured at amortised cost.
ere investments in shares are publicly traded or Iheir fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair valua
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impaiment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payrnent for an assel is deferred beyond normal business terms or financed al a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at 8 market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instrumenls in 8
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date, If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of Significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar cred it risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.

AL-Ikhlas Culture and Education Centre
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2025
Accounting policies (contlnued)
Defined contribution plans (continued)
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted presenl value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Limited by guarantee
Donations and legacies
Unrestricted Total Funds Unrestricled Total Funds
Funds
2025
Funds
2024
Donations
Donations
Fee ieceived
Gift Aid
Grant received
89,952
7,740
12,108
4,500
114,300
89,952
7.740
12,108
4,500
125,879
125,879
12,298
12,298
114,300
138,177
138,177
Costs of raising donatlons and legacles
Unrestrlcted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Costs of raising donations and
legacies- Donations
10,136
10,136
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Activity type 1
67,080
67,080
58,310
58,310
Expenditure on charitable activities by activity type
Activities
undertaken Total funds
directly
2025
Total fund
2024
Activity type 1
67,080
67,080
58,310
10

AL-Ikhlas Culture and Education Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Net income
Net income is stated after chargingl(crediting)'.
2025
2024
Depreciation of tsngible fixed assets
7,653
9,566
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2025
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
21,076
4,121
1,500
16,342
256
26,697
16,598
The average head count of employees during the year was Nil {2024'. Nil).
No employee received employee benefils of more than £60,000 during the year12024'. Nil).
10. Tangible fixed assets
Freehold Fixtures and
propety
fittings
Total
Cost
At 1 April 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
1,115,895
59,451
1,175,346
21,185
7,653
21,185
7,653
28,838
28,838
Carrying amount
At 31 March 2025
1,115,895
1,115,895
30,613
38,268
1,146,508
At 31 March 2024
1,154,161
11. Creditors: amounts falllng due after more than one year
2025
2024
Ka￿ e Hassana
21,000
21.805
12. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £1,500 (2024.. £Nil).
11

AL-Ikhlas Culture and Education Centre
Notes to the Financial Statements (conllnuedj
Year ended 31 March 2025
13. Analysis of charitable funds
Unrestricted funds
At
31 March 20
25
At
1 April 2024
Income Expenditure
General funds
1,209,587
114,300
(77.216) 1,246,671
At
31 March 20
24
At
1 April 2023
Income Expenditure
General funds
1,129,720
138,177
158,310) 1,209,587
12

AL-Ikhlas Culture and Education Centre
Management Information
Year ended 31 March 2025
The following pages do not form part of the flnanclal statements.
13

AL-Ikhlas Culture and Education Centre
Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Income and endowments
Donations and legacies
Donations
Fee received
Gift Aid
Grant received
89,952
7,740
12,108
4,500
125.879
12,298
114,300
138,177
Total income
114,300
138,177
Expenditure
Costs of raising donations and legacies
Wages and salaries
10,136
Expenditure on charltable actlvltles
Volunteer Expense
Bank Charges
Sub-contractors
Rates & Water
Lighl & Heat
Repairs & maintenance
Insurance
Food Expense (Feeding Refugees)
Service Charge
Donation I Zakat
Telephone & Internet
Depreciation
Ramadan Iftar
Printing, Stationery & Postage
Sundry Expenses
Cleaning and Refuse
10,940
4,121
1,500
2,443
2,681
10,753
1,413
6,494
480
3,033
696
7,653
13,122
164
715
872
16,342
256
2,641
{4.306)
931
1,213
5,816
189
9,932
600
9,566
13,553
125
737
715
67,080
58,310
Total expenditure
77,216
58,310
Net Income
37,084
79,867
14

AL-Ikhlas Culture and Education Centre
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Costs of raising donations and legacies
Costs of ralsing donations and legacies - Donations
Wages and salaries
10,136
Costs of raislng donatlons and legacies
10,136
Expenditure on charitable activities
Activity type 1
Activities und8rtaken directly
Volunteer Expense
Bank Charges
Sub-contractors
Rates & Water
Light & Heat
Repairs & maintenance
Insurance
Food Expense (Feeding Refugees)
Service Charge
Donation I Zakat
Telephone & Internet
Depreciation
Ramadan Iftar
Printing, Stationery & Postage
Sundry Expenses
Cleaning and RefiJ5e
10,940
4,121
1,500
2,443
2,681
10,753
1,413
6,4g4
480
3,033
696
7,653
13,122
164
715
872
16,342
256
2,641
(4,306)
931
1,213
5,816
189
9,932
600
9,566
13,553
125
737
715
67,080
58,310
Expenditure on charltable activities
67,080
58,310
15