COMPANY REGISTRATION NUMBER: CE010562
CHARITY REGISTRATION NUMBER: 1172035
AL-Ikhlas Culture and Education Centre
Unaudited Financial Statements
For the year ended
31 March 2026
SAK2020 LTD.
Chartered Certrfied Accountant5
Broadway House
Broadway
Cardiff
CF24 1PU

AL-Ikhlas Culture and Education Centre
Financia! .QtJtements
Year ended 31 March 2026
Page
Trustees, annual report
Independent examinerfs 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
13
Notes to the detailed statement of financial activities
14

AL-Ikhlas Culture and Education Centre
TrLl4?toao' la.4nual R-port
Year ended 31 March 2026
The Iruslees present their report and the unaudited finanaal statements ol the charity for the year
ended 31 March 2026.
Referencè and administrative detail$
Registered charity name
AL-Ikhlas Cu￿lre and Education Centre
Charity registration number
1172035
Company registration number CE010562
Principal office and reglstered 16 Bayside Road
office
Cardtff
CF24 SNA
UK
The trustees
MrA Taha
Mr A A Jalal
Independent examiner
SAK2020 Ltd.
Chartered Certified Accountants
Broadway House
Broadway
Cardiff
CF24 1 PU
Objectives and activities
. To providing and support Islamic education through the study of the Quran and Arabic language." To
providing facilities for regular prayer meetings for the Muslim community.. Tts foster inlerfailh
relalionships and promoling religious harrnony in Cardrff and the surrounding area by working in
partnefship with other faiths. ' To prDvide assistance to those In need Ihrough Islamic counselling and
dispute resolution. ' To provide support to young people through mean5 such as leisure b.me activitie5,
conducted with a religious ethos in ordw to develop their Capabilit￿5.
Aims
The ultimate aim of Al-lkhlas Centre is to bring atx)ut wider religious and Social benefits. 11 is to
prevent any social, psychological or physical harm to our members, their comtnunity and wider
society. We strive to provide a moderate yel coniinuous IslaTnic environrnenl for the Muslirn
community, particular￿ In Adamsdown. We also aim lo 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 lo very high standards and with professionalism. Therefore, our weekly classes, regular
activities and after school Qurfan club for children are planned, prepared and delivered lo a high
Standard of leaching. We aim to expand and impmve our ne￿Y e5tab5ished youth club. This will
encourage the youth to integrate and occupy Ihemselves in an environment that will protect and guide
them.

AL-Ikhlas Culture and Education Centre
Trustees. Annual R#nrtrt Ixnlinuedj
Year ended 31 March 2026
Achievements and performance
Al-lkhlas Centre was e5tabli5hed lo fvlfil the growing demand for education classès. a Friday and
Ramadhan activities space. and other cutturallreligKJus aclwilies in the arèa that lacks the presence of
such an Islamic community cenlre. We seek lo create a God Amighty centric, spiritually balanced,
peaceful and prosperous Cardiff. where all communib'es 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 community.
Therefore, by default. Al-lkhlas Centre quietly assis15 wrih the integr*ion of asylum seekers and
refugees. helps them build new fulures in Wa￿S and creates a harmonious society. This is achieved
by providing them with a safe environment where they can find shelter and sanctuary, both socially
and religiously_ Furthemiore, Al-lkhlas Cenlre is the onty mosque in this ￿ntral and densely p)puLar
area in which Muslims are considered a large majority.
Al-lkhlas Centre rnanaged lo purchase 92 Broadway during the year. This building will be used for
ladies, aclivilies. The main centre lie 88 and 90 Broadway} is 95% completed and may open for thè
worshipper in Juty 2022_
Plans for future periods
Centre is planning to improve 92 Broadway so that Ét is merged with the new building. Facilities al 92
Broadway need immediate improvement and centre will start improvement work once 88 and 90
Broadway is completed.
Restricted fund
This represents funds raised by the Libyan community for the Trustee Hassan Hamouda who died In
121091202110 set up a "Sadka Janah- project for his swab"
Small company provisions
This report ha5 been prepared in accordance wth the provisions applicable lo companies entitled lo
the small cornpanies exemption.
The Iruslees, annual report was approved on .-.....-
Iruslees by..
Mr A Taha
Trustee
Jalal
wslee

AL-Ikhlas Culture and Education Centre
InA<&n•nd•nt E.Y?miner's P.tsnort to tho Truottstse o! kll .Ikhlas Culture ap.tl
Éducation Centre
Year ended 31 March 2026
We report lo the trustees on our examinab.on of the financial statefflents of AL-Ikhlas Culture and
Edijcation Centre {'the ¢harity'l for the year ended 31 March 2026.
Responsibilities and basis of report
As the charity's trustee5 you are responsible lor the prepardtion ol the accounts. The eharty's trustees
consider an audit Is not ￿qUired for thi5 year (under s43 (31 of the Charities Act 1993 (the Acll.
11 is r)ur responsibility lo-.
1. Examine the accounts (under s4313} lal of the 1993 Act)
2. Follow the procedures laid down in the General Directions given by the Charity Cofflmissioners
under sèctK)n 43 171 Ib} of the Act, and 3_ to stale whether partFcular matters have corne lo our
attention.
Having sat75fied OU￿1veS that the charity is not subject to audit under con7pany law and is eligible for
Independent examination. it is our responsibility to-.
' examine the accoun15 under section 145 of the 2011 Act.
' to follow the prO￿dureS laid down in the general DireclK>n5 given by the Charity Commission under
Section 14515llb) of the 2011 Act.. and
' 1¢ stale whether parhcular matters have come to our attention.
Independent examinerfs statement
We have completed our examination_ We confirm that no matters have come to our attention in
connection with the examination giwng us cause lo believe..
accounting records were not kept in respect of the chaty as required by section 386 of the
20(￿ Act., or
the financial statements do not accord with those records-, or
the financial 5talemenls do not compty with the accounting requirements Df section 396 of
the 2(K)6 Act other than any requirement that the accounts give a 'lrue and fairf view which
is not a matter considered as part of an independent examination-, or
the financk41 statements have not been prepared in accordance wlh the methods and
principles of the Slalemenl of Recommended Practi￿ for accounting and reporting by
charities applicable lo chartties preparing their accounts in accordan￿ wilh the Financial
Reporting Strdndard applicable in the UK and Republic of Ireland IFRS 102}.
We have no concerns ane have come across no other matters in connection with the examination to
which attention should be drawn in this report in order lo enable a proper understanding of the
accounts to be reached.
•< 202-1*
24& L/uAÉ Z026
Independent Examiner
SAK2020 LTD
Chzrtered Certified Accountants
Broadway House
Broadway
Cardiff
CF24 1PU

AL-Ikhlas Culture and Education Centre
t2tr•ment of Finap.pi#! Artivj*i#¢
(including income and expenditure account)
Year ended 31 March 2026
2026
Unrestricted
funds Total funds Total funds
2025
Note
Income and endowments
Donations and legacies
Total income
176,254
176.254
114,300
176.254
176.254
114,300
Expenditure
Expenditure on raising funds..
Costs of raising donations and legacies
Expenditure on charitable activiti.es
Totsl expenditure
11,429
96,413
107,842
11,429
96,542
10,136
67,080
6,7
107,971
77.216
Net income and net movernent in funds
68,412
68,283
37,084
Reconciliation of funds
Tolal funds brought forward
Total funds carried forward
1,246,671
1,246,671
1,2D9,587
1,31 S.083
1.31S,083
1,246,671
The stalerrEnl of financial activits'es indudes all gains and10sses tecognised in the year.
l income and expenditure derive from continuing activities.
The notes on page5 6 to 11 fomi part of thèse financial 51atements.

AL-Ikhlas Culture and Education Centre
st2t¢*￿.Ant of Financial Position
31 March 2026
2028
2025
Note
Fixed assets
Tangible fixed assets
10
1,140,385
1,146,S08
Current assets
Cash at bank and in hand
195,569
121,163
Net current assets
195.569
121,163
Total assets less current liabilities
1.335.954
1.267,671
Credltors: amounts falling due after more than one year
Net assets
11
21.000
21.000
1.314.954
1.246,671
Funds of the charity
Unrestricted funds
1,315,083
1.246,671
Total charity fund$
13 1,315.083
1.246,671
For the year ending 31 Mar¢h 2026 the charity was entilled to exemption from audit under section 477
¢f the Companiès Act 2006 relating to small ¢ompanies.
Trustees, responsibil(cies."
The members have not required the ¢ompany to oblain an audit of ils financial slalements for the
year in question in accordan¢e with wtion 476."
The trustees acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of ffinancial Stalen￿nIS.
These financial ststerrerrts have been prepared in accordan￿ with the provisions applicable to
companies subject lo the small wmpanies, regime.
These financial statements were approved by the board of trustee5 and aulhorised for issue on
..X*[A[Jp.z6......., and are signed on behalf of the tK)2rd b
Mr A Taha
Trustee
A A Jalal
Trustee
The notes on paw 6 to 11 fomi part ofthes& financial statements.

AL-Ikhlas Culture and Education Centre
h!rt+#o +n thts F jp.ap.*ial StatArn<¥n*o
Year ended 31 March 2026
Statement of Gomplian¢¢
These financial ststements have been prepared in CoMplAn￿ wth FRS 1D2. 'The Financial
ReFX)rting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable lo charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (Charities
SORP IFRS 10211 and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial stalemenls have been prepared on the historical cost basis. as modified by the
revaluation of certain financial assets and lÈabilrties and investment properb.es measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional cuttency of the entity.
Going Concern
There are no material uncertainties a￿ul the charity's abilify lo ￿ntInue.
Fund accounting
Unreslricled funds are available for use al the discretion of the Iruslees to further any of the
charity's purposes.
Designated funds are Unrestricted ftjnds eamiarked by the tnjstees for particular future project or
commitment.
Restricted funds are subjected to reslricts.ons on their expendiluTe declared by the donor or
through the tern￿ of an appeal, and fall into one of two sub-classes." reslrided in¢ome funds or
endowment funds.
Incoming resources
All incoming resources are included In the staternenl of financial aclivtti.es when entillemenl has
passed to the charity.. it is probable that the economic benefits associated with the transaction
will flow lo the chanty and the amount can be reliabty measured. The following specific policies
are applied lo particular categories of income".
income from donations or grants is recognised when there is eviden￿ of entillemenl to the
gift, receipt is probable and rts amount can be measured relk4bly.
legacy income is recognised when receipt is probable and entitlement is established.
income from donaled goods is measured at the fair value of the goods unless this is
impractical lo measure reliably. in which case the value 15 dorived from the cost to the donor
or the eslimaled resale value. Donated facililw and services are [ec￿nised in the
accounts when re￿iVed if the value can be reliabty measured. No arnounls are included for
the contn"bulion of general vdunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service This is elassilied as unrestricted funds LFnless there is a conlraclual
requirement for il lo be spent on a particular purpose and reluined rf unspent, in which case
il may be regarded as restricted.

AL-Ikhlas Culture and Education Centre
Notes to the Financial Rt2tomonts
Year ended 31 March 2026
Accountlng policles (conUnt*dJ
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurfed. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the stalernenl ol
financial activities lo which it relale5'.
expendTture on raising funds indudes the costs of all fundraising aclivits"es, events,
non-charitable trading acttvibes, and the sale of donated goods.
expenditure on charitable aclNrties includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, incluéing those
support costs and costs relab'ng to the governance of Ihe charity apportioned lo charitable
activities.
other expendtlure includes all expenditure that 15 netther related lo raising funds for the
charity nor part of its expenditure on charitable a¢ts'vilies.
All costs are allocated to expenditure categories rellecting the use of the resource. Direct costs
attributable lo a single activity are allocated directly lo thal aclivity Shared costs are appoth.oned
be￿een the activities they contribute to on a reasonable, justifiable and con51slenl basis.
Tangible assets
Tangible assets are initially recorded at cost. and subsequently slated at cost less any
accumulated depreciation and impairment losses. Any langible assets carried at revalued
amounts are recorded al the faiT value at the dale of revaluation less any subsequent
accumulated depreck4ts.on and subsequent accumulated impairrrEnt losses.
An increase in the carrying amount of an asset as a result of a ievaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impaimient that has previously been
iecognised as expenditure within the statement of financial ￿tIVitieS. A decrease in the carying
atnount of an asset as a result of revaluab'on, is recognised in other recognised gains and losses.
except to which it offsets any previous revaluatiDn gaill, in which case the loss is shown within
other recognised gains and10sses on the statement of finanual activtbes.
Depreciation
Depreciation is Ca￿Ul31ed so as to write off the cost or valuation of an asset, less ils residual
value, over the useful economic life of that asset as follows".
lrnpairment of fixed assets
A review for inolicalors of impairrnent Is carried out at each repc•rting date, with the recoverable
amount being eslirnated where such indicators exist. Vvhere the carying value exceeds the
recoverable amount, the asset is Impaired accordingly_ Prior impairments are also reviewed for
possible reversal at each reports.ng date.
For the purpose5 of impairment testing, when rt is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generaling unil to which the asset belongs. The cash-generating unil is the smallest
identifiable group of assets that includes the as5el and generates cash inflows that largely
independent of the cash inflows trom other assets or groups of assets.

AL-Ikhlas Culture and Education Centre
n+AS to the Financ.i#! R+#tomentQ K_
Year ended 31 March 2026
Accounting policies {c￿linued)
lrnpairment of fixed assets {continued)
For impairment lesb'ng of go(xJwill, the gcN)dwll acquired in a business cofflbination is, from the
acquisition dale. alloc8ted to each of Ihe cash-generating units that are expected to benefit from
the synergies of the combination. irrespective of whether other assets or liabilities of the charity
are assigned lo those units.
FinancTral Instruments
A financial asset or a financial liabilily is recognised onty when the charty becomes a party lo th8
contractual provisions of the instrument.
Basic financ￿1 in51rumenls are initially recognised al the arrwnl receivable or payable including
any related transaclion costs.
Current assets and currenl liabilities are subsequently measured al the ¢ash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured al al￿rtIsed cosL
Ihthere investments in shares are publicty Iraded or their fair value can Othe￿iSe be measured
reliably. the investment is sub5equenlty measured al lair value with Ghanges in fair value
recognised in income and expenditure. All other such investments are subsequently meaSU￿d at
cost less impairmènt.
Other financial instruments. including derivatives. are initially reco9nised al fair value, unless
payment IDr an asset Is deferred beyond nomial btJ5iness terms or financed al a rale of interest
that is not a market rate, in which case the asset is measured al the present value of the futur8
payments discounted at a market tate of interest for a similar debt instrument
Other financial Inslwmenls are subsequently measured at fair value, with any changes
recognised in the slalemenl of financial activibes. wtth the excepb.on of hedging inslwmenls in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost a￿ reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is reccyjnised under the appropriale heading in the statement of financial
activities In which the initial gain was recognised.
For all equity inslwmenls regardless of signtficance. and other financial assets that are
individualty Signif￿an¢, these are assessed indtvidually lor impairment Other financial assets are
either assessed individually or grouped on the basis of sirrkilar credit risk characteristics
Any reversals of impairment are recognised immediately, lo 1he extent that the reversal does not
result In a carrying amounl of the financial asset that exceeds what the carrying amount would
have been had the impaimienl not previousty been recognised.
Defined contribution plans
ConlribLrtions lo defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are Teccxjnised as an asset lo the exlenl
that the prepayment will lead lo a reduct￿￿ in lulure payments or a cash relund.

AL-Ikhlas Culture and Education Centre
to the Finan¢l#! State￿.¥￿￿ts :_
Year ended 31 March 2026
Aecounting policies [Cr￿lI￿uedj
Defined contribution plans (¢onlrnued)
W)en contributions are nol expected lo be settled wholty within 12 months of the end of the
reporting date In which the employees render the related servi￿, the Ih3bilily is measured on a
discounted present value basis. The unwinding of the dis(x)unt is recognised as an expense in
the period in which il arises
Limited by guarantee
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2026
Funds
2025
Donations
Donations
Fee received
Gift Aid
Grant received
146.236
17,600
12.418
146.236
17.600
12.418
89,952
7,740
12,108
4,500
89.952
7.740
12,108
4.500
176.254
176.254
114,3C>O
114,30D
Costs of raising donations and legacies
unrestn.cted Total Funds Unreslricled Totsl Funds
Funds
2026
Funds
2025
Costs of raising donations and
legacies Donations
11.429
11,429
10.136
10,136
Expenditure on charitable activities by fund type
Unrestricted Totsl Funds Unrestricled Total Funds
Funds
2026
Funds
2025
Activity type 1
,413
96,542
67,080
67,080
Expenditure on charitable activities by activity type
Activib'es
undertaken Total funds
direclty
2026
Total fund
2025
Activity type I
96,542
96,542
67,080

AL-Ikhlas Culture and Education Centre
Notas tr* •ha Financial Stafremants (tr.*•J*kntse
Year ended 31 March 2026
Net income
Nel ineome is stated after ChargIn￿{credItingl".
2026
2025
Dèpreciab'on of tangible fixed assets
6,123
7,653
Staff costs
The total staff costs and employee benefits for the rewrting period are analysed as follows."
2026
2025
Wages and salaries
Social security costs
Employer contributions to pension plans
13,014
6,564
34,800
21,076
4,121
1,500
54,378
26,697
The average head count of employees during the year was Nil {2025.' 11.
No employee received employee benefits of mre than £60.000 during the year12025.' Nill-
10. Tangible fixed assets
Freehold Fixtures and
property
fittings
Total
Cost
At 1 April 2025 and 31 March 2026
Depreciation
At 1 April 2025
Charge for the year
At 31 March 2026
1,115.895
59,451
1,175,346
28.838
6,123
28,838
6,123
34,961
34,961
Carrying amount
At 31 March 2026
1,115.895
24,490
1,140,385
Al 31 March 2025
1,115.895
30.613
1.146,508
11. Creditors: amounts falling due after more than one year
2026
2025
Karz e Hassana
21.000
21,000
12. Pensions and other post retirernent beneffts
Defined contribution plans
The amount rec￿nised in In￿Me or expenditure as an expense in relalion to defined
contribub.on plans was £34,80012025.' £1.500).
10

AL-Ikhlas Culture and Education Centre
Notes to Fi4ancial q+2tements
Year ended 31 March 2026
13. Analysis of ¢haritable funds
Unrestrlcted fund$
At
31 March 20
26
At
1 April 2025
Income Expenditure
General funds
1.246.671
176,254
(107,8421
1,315,083
At
31 March 20
25
At
1 ￿11 2024
I￿oMe Expendtture
General ftjnds
1.209.587
114.300
{77,2161 1,246,671
11

AL-Ikhlas Culture and Education Centre
Pth.JnAnement lnfnrmatio.ry
Year ended 31 March 2026
The following pages do not fonn part of the financial ststements.
12

AL-Ikhlas Culture and Education Centre
jlod Statemen• rt! Financial N.ctivities
Year ended 31 March 2026
2026
2Q25
Income and endowments
Donations and legacies
Donations
Fee received
Gift Aid
Grant received
146,236
17,600
12,418
89,952
7,740
12,108
4,500
176,254
114,300
Total income
176.254
114,300
Expenditur¢
Costs of raising donations and legacies
Wages and salaries
11.429
10,136
Expenditure on charitable activities
Volunteer Expense
Bank Charges
Sub-conlraclors
Rates & Water
ghl & Heat
Repairs & maintenance
Insurance
Food Expense (Feeding Refugees)
Service Charge
Donation J Zakat
Telephone & Inlefnel
Depreciation
Ramadan Iftar
Printing, Slalionery & Postage
Sundry Expenses
Cleaning and Refuse
1.585
6,564
34,800
10,940
4,121
1,500
2,443
2,681
10,753
1,413
6,494
480
3,033
698
7,853
13,122
164
715
872
3,421
16,423
1,566
8,619
440
5,173
578
6,123
10,905
25
105
215
96,542
67,080
Total expenditure
107,971
77,216
Net income
68,283
37,084
13

AL-Ikhlas Culture and Education Centre
Nrt+#¢ trt •hts Detailed Stateme4* eb! F•nancial Activj••as
Year ended 31 March 2026
2026
2025
Costs of raising donations and legaeies
Costs of raising donations and legacies - Donations
Wages and salaries
11,429
10,136
Costs of raising donations and legacies
11,429
10,136
Expenditure on charitsble actwities
Activity type 1
Activities undertaken di￿tlY
Volunteer Expense
Bank Charges
Sub-contractors
Rates & Waler
Light & Heat
Repairs & maintenance
Insuran
Food Expense (Feeding Refugees)
Service Charge
Donation I Zakat
Telephone & Intemel
Dewecialion
Rarnadan Iftar
Printing. Ststionery & Postage
Sundry Expenses
Cleaning and Refuse
1,585
6,564
34.800
10,94D
4,121
1,50D
2,443
2,681
10,753
1,413
6,494
480
3,033
696
7,653
13,122
164
715
872
3,421
16,423
1,566
8.619
440
5,173
578
6.123
10,905
25
105
215
96,542
67,080
Expenditure on charitable activities
96,542
67,080
14