**Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2025** Charity Assist Accountants Ltd Certified Public Accountants and Charity Independent Examiners Unit 27 Batley Enterprise Centre 513 Bradford Road Batley West Yorkshire WF17 8LL 1 **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2025** |**Contents**|**Page**| |---|---| |Basic information|3| |Trustees annual report|4 – 9| |Independent examiners report|10 – 11| |Income and expenditure accounts|
12 – 13| |Notes to the accounts|14 – 18| 2 **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2025** ## **Basic information** ## **Address** Almarkaz Ul Islami Ltd SM Complex Beckside Lane Bradford BD7 2JX ## **Bank** Barclays Bank 10 Market Street Bradford BD1 1EG ## **Accountants** Charity Assist Accountants Ltd Unit 27 Batley Enterprise Centre Batley WF17 8LL ## **Charity Registration No.** 1173153 ## **Company No.** 08825895 3 # **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2025** ## **Trustees’ annual report (including Directors’ report) for the period** **From: 1[st] January 2025** **To: 31[st] December 2025** **Charity name:** AlMarkaz Ul Islami Ltd **Charity registration number:** 1173153 **Company number:** 08825895 ## **Objectives and activities** ||SORP reference|| |---|---|---| |Summary of the purposes
of the charity as set out in
its governing document|Para 1.17|1. The advancement of the religion of Islam in
accordance to the Qur’an and Sunnah and
the belief in the finality of the prophet hood
of Muhammad ﷺ(may the peace and
blessings of Allah be upon him) in particular
by providing facilities for daily prayers, the
Friday prayer, Eid prayers and other
religious activities on special Islamic days.
2. The advancement of education including
instruction in the Islamic faith and teaching
classes in Arabic and Urdu languages
including Qur’anic studies.
3. To provide or assist in the provision of
facilities in the interests of social welfare for
recreation or other leisure time occupation
of individuals who have need of such
facilities by reason of their youth, age
infirmity or disability, financial hardship or
social circumstances with object of
improving their conditions of life.| |Summary of the main
activities in relation to
those purposes for the
public benefit, in
particular, the activities,
projects or services
identified in the accounts.|Para 1.17 and
1.19|The charity holds classes in 3 campuses. The
charity is in the process of building a new
masjid. The charity has an app which lets the
public know information such as prayer times.| |Statement confirming
whether the trustees have
had regard to the
guidance issued by the
Charity Commission on
public benefit|Para 1.18|The Directors are responsible for preparing the
Directors Annual Report and the Financial
Statements in accordance with applicable law
and regulations. Company law requires the
directors to prepare financial statements for
each financial year. Under that law the Directors
have elected to prepare the financial statements
in accordance with United Kingdom Generally
Accepted Accounting Practice (United Kingdom
AccountingStandards and applicable law).| 4 **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2025** In preparing the financial statements, the directors are required to: • Select suitable accounting policies and then apply them consistently; • Make judgements and estimates that are reasonable and prudent; • Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with Companies Act 2011 and the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS102). The directors are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In accordance with company law, as the company’s directors, we certify that: • So far as we are aware, there is no relevant audit information of which the company’s auditors are unaware; and • As directors of the company, we have taken all steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information. ## **Achievements and performance** |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a whole.|Para 1.20|During the year, Almarkaz continued to
strengthen its commitment to serving the
community through education, religious
services, youth development, and
improvements to its facilities.
A number of educational and community
initiatives were successfully delivered. A
certificate presentation ceremony was held
for participants who completed the Deaf
Course, recognising their dedication and| |---|---|---| 5 ## **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2025** achievement. The charity also organised a Funeral, Hajj and Umrah Workshops to provide practical guidance and support to members of the community. Almarkaz continued to facilitate important religious services by hosting over 20 Nikah ceremonies throughout the year, supporting families and individuals at significant milestones in their lives. The charity invested in community wellbeing by delivering First Aid Training, equipping participants with essential lifesaving skills. In addition, a five-week Youth Studies programme was launched to provide young people with beneficial Islamic education and personal development opportunities. A four-week Children's Activity Club was also successfully delivered, offering engaging educational and recreational activities during the programme. To further promote character development, teamwork, and leadership, a new Scouts group for children was established. The trustees remain committed to maintaining a safe and secure environment for all service users. Representatives attended Madrassa Security Training organised by CFM to enhance safeguarding and security practices. A comprehensive risk assessment was undertaken to identify and mitigate potential risks across the organisation. The charity also continued to invest in its facilities. During the year, the carpet in the library was replaced, providing an improved learning environment for students and visitors. The trustees are grateful to all volunteers, staff, supporters, and members of the community whose dedication and generosity have enabled these achievements. The trustees remain committed to developing services that meet the educational, spiritual, and welfare needs of the community while ensuring effective governance and responsible stewardship of the charity's resources. **Key Achievements** 6 ## **Almarkaz Ul Islami Ltd** ## **Income and Expenditure Accounts for the year ended 31[st] December 2025** - Held a certificate presentation ceremony for participants who completed the Deaf Course. - • Successfully delivered a Funeral Workshop. - • Organised a Hajj and Umrah Workshop for the community. - • Almarkaz hosted over 20 Nikah ceremonies. - • Conducted First Aid Training. - • Launched a 5-week Youth Studies programme. - • Ran a 4-week Children's Activity Club. - • Established a Scouts group for children. - • Attended Madrassa Security Training organised by CFM. - • Replaced the carpet in the library. - Completed a comprehensive risk assessment of the premises ## **Financial review** |**Financial review**||| |---|---|---| |Review of the charity’s
financial position at the
end of the period|Para 1.21|The charity is showing a surplus on the movement
in funds.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|It’s the charity policy to hold £20,000 in reserve to
be able to cover any emergency expense or
unexpected cost and to cover running costs when
the income is low.| |Amount of reserves held|Para 1.22|£20,000| ## **Structure, governance and management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing
document: for example,
trust deed, memorandum
and articles of association
etc|Para 1.25|Standard registration 24 May 2017| 7 |**Almarkaz Ul Islami Ltd**
**Income and Expenditure Accounts for theyear ended 31st December 2025**
How is the charity
constituted?
for example limited
company, unincorporated
association, CIO
Para 1.25
Almarkaz Ul Islami ltd is a company limited by
guarantee. It is registered as a standard charity with
the Charity Commission.
Trustee selection methods
including details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees
Para 1.25
Trustees are appointed at the Annual General
Meeting. When considering co-opting trustees, the
Board has regard to the requirement for any
specialist skills needed. Role/person descriptions
for specific skills are produced and persons sought
through various networks according to these
specifications.|**Almarkaz Ul Islami Ltd**
**Income and Expenditure Accounts for theyear ended 31st December 2025**
How is the charity
constituted?
for example limited
company, unincorporated
association, CIO
Para 1.25
Almarkaz Ul Islami ltd is a company limited by
guarantee. It is registered as a standard charity with
the Charity Commission.
Trustee selection methods
including details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees
Para 1.25
Trustees are appointed at the Annual General
Meeting. When considering co-opting trustees, the
Board has regard to the requirement for any
specialist skills needed. Role/person descriptions
for specific skills are produced and persons sought
through various networks according to these
specifications.|**Almarkaz Ul Islami Ltd**
**Income and Expenditure Accounts for theyear ended 31st December 2025**
How is the charity
constituted?
for example limited
company, unincorporated
association, CIO
Para 1.25
Almarkaz Ul Islami ltd is a company limited by
guarantee. It is registered as a standard charity with
the Charity Commission.
Trustee selection methods
including details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees
Para 1.25
Trustees are appointed at the Annual General
Meeting. When considering co-opting trustees, the
Board has regard to the requirement for any
specialist skills needed. Role/person descriptions
for specific skills are produced and persons sought
through various networks according to these
specifications.| |---|---|---| |How is the charity
constituted?
for example limited
company, unincorporated
association, CIO|Para 1.25|Almarkaz Ul Islami ltd is a company limited by
guarantee. It is registered as a standard charity with
the Charity Commission.| |Trustee selection methods
including details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees|Para 1.25|Trustees are appointed at the Annual General
Meeting. When considering co-opting trustees, the
Board has regard to the requirement for any
specialist skills needed. Role/person descriptions
for specific skills are produced and persons sought
through various networks according to these
specifications.| ## **Additional information** |**Additional information**|**Additional information**|**Additional information**| |---|---|---| |You may choose to include further statements where relevant about:||| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|New trustees receive an induction pack to brief
them on their legal obligations under charity and
company law, the content of the Memorandum and
Articles of Association, the decision-making
processes, the business plan and recent financial
performance of the charity. At the first board
meeting after becoming a trustee they are
introduced to the other members of the board.
Trustees are encouraged to attend appropriate
external training events where these facilitate the
undertaking of their role.| ## **A glance at Almarkaz Ul Islami** Almarkaz Ul Islami is a community hub which offers support to the local community in and around Bradford. The project was established in August 2010 (Ramadhan 1431) to serve and cater for the religious, educational, and social welfare needs of the local Muslim community in Bradford. AlMarkaz Ul Islami serves as a hub from which the community can access education, both secular and spiritual as well as other beneficial facilities that are locally and easily accessible to many. Almarkaz Ul Islami has launched various projects and continues to develop more services. The institute provides an ideal opportunity for students to learn the Qur’an and Sunnah as well as allowing them to develop their own character according to the teachings of the Prophet Muhammad (Peace be upon him). The primary aim of the staff at Almarkaz Ul Islami is to equip students with the highest level of understanding regarding their faith, both morally and spiritually. Although the advancement of education is a major object for the institute, Almarkaz Ul Islami also holds importance to other activities. It provides a location for the local Muslim community to aggregate in order to pray and celebrate religious festivals. It also provides a location to hold events for the local community, such as eid activities, summer activities for kids, fun evenings for ladies and children, among others, and to fundraise funds for projects and/or charities. 8 ## **Almarkaz Ul Islami Ltd** ## **Income and Expenditure Accounts for the year ended 31[st] December 2025** As part of the services for the local community, Almarkaz Ul Islami has a clinic that offers homeopathic services in order to help with acute and/or chronic conditions, mental / emotional disorders and injuries. As a way to create bridges between the various local communities, Almarkaz Ul Islami receives visits from other local communities such as St John’s Church. This helps create understanding between the various local communities. ## **Reference and administrative details** |Charity name|Almarkaz Ul Islami ltd| |---|---| |Other name the charity
uses|Al markaz Ul Islami ltd (old name)| |Registered charity number|1173153| |Charity’s principal address|Almarkaz Ul Islami Ltd
SM Complex
Beckside Lane
Bradford
BD7 2JX| **Names of the charity trustees who manage the charity** |1
2
3
4
5|**Trustee name**|**Office (if**
**any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Qazi Hassan Razza|Director||Board of trustees| ||Mohammed Ishtaq|Director||Board of trustees| ||Moheen Shakoor||01/05/2024|Board of trustees| ||Qazi-Muhsin Hassan
Raza|Director||Board of trustees| ||Muhammad Rizwan
Naeem Mughal||07/01/2025|Board of trustees| ## **– Corporate trustees names of the directors at the date the report was approved** ## **Director name** Qazi Hassan Razza Mohammed Ishtaq Qazi-Muhsin Hassan Raza 9 Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31 December 2025 st Declarations The company has tak•n advantage of the small companles. exernptson in preparfng the report above. The tnkstses declare that tlw have approved the trustees, rnport (in¢ludlng dlrectors, report) above. Slgned on behalf of the tharity's trusteesldirectors Slgnature(s) Full name(s) o ISWTAQ Position (for examplè Secretsry, Chair, etc) K) j(< C-V(Kr io ## **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2025** Independent examiner's report on the accounts **Section A Independent Examiner’s Report Report to the** Almarkaz Ul Islami Ltd **trustees/directors/ members of On accounts for the year** 31[st] December 2025 **ended** **Charity no.:** 1173153 Company no.: 08825895 **Set out on pages** 12-13 I report to the charity trustees on my examination of the accounts of the charitable company for the year ended **31/12/2025** . **Responsibilities and** As the charity’s trustees of the company (who are also the directors of **basis of report** the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. **Independent examiner's** The company’s gross income exceeded £250,000 and I am qualified to **statement** undertake the examination by being a qualified member of AAT. I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or •the accounts have not been prepared in accordance with the Charities SORP (FRS102). 11 **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2025** I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |
**Name:**

**Relevant professional**
**qualification(s) or body**
**(if any):**

**Address:**


|| |---|---| ||Abdul Qudeir Khan| ||| ||FMAAT, FCPA| ||| ||Unit 27, Batley Enterprise Centre| ||513 Bradford Road| ||Batley| ||WF17 8LL| 12 Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31 December 2025 st Ch8niy Name Imarkaz Ul Islami Ltd Chant No Com Annual accounts for the 8825895 riixl PeriDd5tartdale 01.01.25 date 31.12.25 Section A Statement of financial activities (including summary income and expenditure account) Re¥t[i￿￿￿ Prior year fund5 Irestatedl Unrestricted fu￿d$ Endowtnent fu￿dS Recommended categories by athvity lunds Total funds Incom• INote 31 Incomeand endowTnentsfrorn'. tknnabonSaidlega￿es F01 F02 F03 F04 F05 278 990 14407 293 397 717 983 87 802 Qlherfvading xlivikngs Irwestrnerts 2550 Separde Thlenal Item olinc￿e ier 783 849 117 rotal Exp•nditur• INot•s 81 EI￿ndrturfrQn.. IS1￿ lurds 14407 459 801 48 295 486 585 317 712 14407 332 119 Separ&e rmlenal expense ilern Elh8r 11 378 546 258 14407 379 935 N•t inGorn•ll•xp•ndi¢ur•l b•for• tax for the reporting period p•)able 79.867 79 867 302.860 Nei Incomellexpendlturel after tax before inve5tm•nt gain511105Ses1 gainslllossesl on 1rhves1￿￿nIs T9 867 302 860 Net incomellexpenditurel Extraordinary It•ms Transfers beh¥een fijnds Other recognised gainslllossesl.. 79 867 302 860 s41n5￿d lorys?¥on rvvalu*loD￿ Iiwl a¥5¢1S F chatily'sownuse Qlher oainsylossesl Net movement tn funds 79 867 302 860 Reconciliation or funds.. Tdal I￿ndSbrOu￿I l￿ward Tot41 fvnd5 oany•d forwaruT 454.042 533 909 454 042 533 909 454 042 13 Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31 December 2025 st Charity Namo Com 8825895 Section B Balance sheet Rp¥ricted income Total la year Ire$ia*dl Unre$triued fuDds Endownent T¢)trl thi$ fuDds year Fixed assets Intangible asset5 Tangible asset5 Heritage asset5 Inv•stm•nts F01 F02 F03 F04 FOS (Note 161 (Note 141 (Note 161 (Not• 171 Total fixed assets 490 287 490 287 496 870 490 287 490 297 496 870 Current a55ets Stoeks (Not• 181 Debtor5 (Note 191 Investments (Note 17.41 Cash at bank and in hand INote 241 Total cunvntassets &5.000 186842 2N 842 165.942 200.842 183.553 203 207 Cr•ditors= arnounts falling due within one year (Note 201 157221 246.035 NetcUrrcnt4wse￿fy1obilitie3j 43 621 43.821 Total assets less ¢urrentllablll*es 533.909 533.909 Creditors= amounts falling dug aft•r on• y•ar INot• 201 Provision5 for liabiliti•s Creditors.. amounts falling due after on• y•ar (Not• 201 Provisions ft*r li4bilitie5 Total net assets or liabilities 533 909 533 909 454.042 Funds of the Charity Endowm•nt funds (Not• 271 Restricted income funds {Note 2n Unr•strlet•d funds 533,909 454 042 Revaluation reserv• Fair value reserve Total fvnds 532 909 454 042 The company was eAoii•d to •xemption from audit unders477 oFthe Companies Act 2006 relating to sm*ll ¢omp*nies. TlTre membetrs have noi r¢qultr¥d the ¢ompany to o)saln an audltln a¢¢ordan¢¢ wlth s¢¢Jon 470 orth¢ Companies Act 2006. The directors acknowledge th•lrresponslbllltles for complylng with t17e requlrements of the Companles Act with res￿¢t to acwuntrng rrcords and the prrparation of accounts. Thes¢ accounts ￿￿¥? bccn prepared in Krordantt with th¢ provisions ￿pplICable to small companies subj.ect to the small companies regime and In accordance with FRS102 SORP. Sign8d by one OF two truSteosldirèc1015 vn Df all the trusi@È￿dIf￿ctors D*e of appioval ddlmTnl Print Name Signature Oatè Signaiuie of d1￿Clor aulhenlicat￿￿5 accouTrts being sent to Companies HDU5e lol Print nam 14 Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31 December 2025 st Isection C Note 3 Notes to the accounts contl Income Anaty5is of income Unr•51riGl•d inrom• EndowTr•nt Jnds Jnds Tot4ltrJnth Frfory•ar DOna￿onS Donations and hls 241.596 21.828 14.407 256,003 21,838 752.547 20.343 Le General grants provided by govemrnenuother 1S.555 15,555 Membgrshlp sub8¢rlpiions and $pon8orshl which are in substance donations Donated oods. facilities and services Olher 5.093 Total 278.89) 14.407 293,397 777.983 Charltablo Fèè$ 156.054 156.054 59.951 2.095 5.756 Room hiré Graduoiion Sale of book5 other 1.950 1,950 Total 156.004 158,004 67.802 Incom0 from Invostmonts.. Interost In¢omo Oividend in¢om• incorne 8.40D 8,400 2.550 Other Total 8,400 2.550 0tt)8r'. Convetsion of enuowment lund8 into income Gain on disposal of a tangible fixed a5sel hel for cha 's own use Galn on disposal of a programmo relalod inv*sbneni Royalties frorn the exploitation of Intellectual ro Olhor 783 783 Total TOTAL INCOME 445,394 14.407 459,801 849.117 15 Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31 December 2025 st Section C Notes to the accounts contl Note 6 Expenditure R•strlÈt*d Unr•sthetèd Ineramè Endo*Thènt ds AnJtysi5 of eX￿ndibjTe Expondlturo on rai5ingfund5'. Incurred seeking dDnaliDnS In¢urr6d $88klng18ga¢le$ 515 Adverkn5in Start u Daiabase dovelo Olheriradin Inve51ment mana ement C0515". Rent collection. property repair5 and malnlènancè chargés marketin direct mail and enoralin mont ¢o$ls 19,575 19.575 12.068 20.213 20.213 35.712 Tolal •xp•ndlhJr• on ralslng knnds 39.788 39.788 48.295 Expenditure o chatitable adlvltles AccountanGy fees 1.550 Art wotk Books Buidling work amab 962 90.362 5.246 4.879 3.600 5.246 4.879 3.600 Cleaning ConsuNancy f888 Ch3titable don8liDn Collection box 836 312 Commissions p31d D31abase project Delwery costs Entertainment 1.514 700 700 Equipment expensed Equipment hire Events 249 249 1.M5 4.677 2.131 1.492 993 4.6TT 2.131 1.492 993 10.PA7 Exam board fees Food and refreshments 13.145 Gift aid work charges Gifts 252 Govèmanc8 and administration 3.219 5.137 675 Grgduaiion 8xp8nsès Indèpèndènt éxarAnatiO 675 675 6.160 3.174 34.498 122 6.160 3.174 34.498 14.477 1.236 47.902 Inletnet Legal fees Media expgnS95 Motor expenses 948 13.258 PAYE & NI T.OTO T.OTO 4.519 Qurbani 16 Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31 December 2025 st Quran cl8SS Ram8dan dalès 2362 Rates 11.302 fA.409 11.302 78.816 10709 Rep8ir & maintenance SeNces fees 14.407 41954 Softwaie 1.428 200 1.428 200 172 Sport aclilrties Stationery. printing and postage Stud8nt sponsorship Study m8ten81 Subsciiptions Summer acli¥ities 314 7.203 7.203 21599 3476 1.322 1.3 1249 136 Tèacher fèes 5.227 1.353 2.993 10.338 £.227 1.353 2.993 10.338 75 382 T&lephon& and fax 4.127 Travel and subsistencè 28 966 Trip exFenses Tuckshop expensès Volunteer support costs Wages and salariès Wast& collections 1 100 814 814 700 22.602 106.668 22.602 106.668 59 614 1236 Water 2.330 2.330 4930 Website 152 Wesl afnca chanly woject To￿1 expendhure on charltoble activities 317.712 14.407 332.119 486,584 Other Bank cha 8S 1.029 6.583 416 1.029 6.583 416 3933 7315 55 75 11.378 DBS Semces Sund Total othei expendilure 8.028 8.028 TOTAL EXPENDITURE 365.528 14,407 379.935 546.257 Section C Notes to the 4¢count5 Note10 Detsils of Certain types of expenditur Not• 10.1 F•95 for examlnation vf the accounts Phas•provlde d•tal* oifhe •mourtpaldloranystatthory•xtsrn*scnthyof accounts •nLrfOtherservk•8prnv￿byvourfyjd9￿en￿enteX•￿ln￿. Ilnotskng was pak1p￿se enrer the apptryjtsie box(u}. y￿r La8t y￿r Independentex4mlner's fee* 675 675 A￿￿Tanc• ••r¥ic•s olh•rth•n indvyndqnt •x•minatiDn Tax Qthlaoryfe Other fEes llorex•m￿e". financi￿ ¥thic•. coniultsncy. aEcDunt•ncy i•rYic•i id to the ind•p•ndqnt •xamin•r 17 Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31 December 2025 st Seciion C Notes to the accounts Note 14 Tangible fixed assets Please complere thls note If the charfty has any tanglble fixed assets 14.1 Cost 01 valuation Freehdd land & buiklings Other land & ljuiklings Plan( machinery and moior vehicles Fixbjres, ffitbngs and equikmnent Totsl At the beginning of the year Aéditions 32.900 73.566 106.466 431.036 431.036 Revaluations Disposals Transfers ' At end of the year 431,036 32,900 73,566 537.502 14.2 Depreclat5on and Impalmients -Basi$ SLorRB SLorRB SLOIRB Ra 10% 10% At ￿gInning of the yèar Disposals 6.851 33.780 40.631 Deweciation 3.979 2.605 6.584 lrnpaimient Transfers. At end of the year 10,830 36.385 47,215 14.3 Net book value Net book value at the beginning of the year Net bc*ok value at the end of the year 26.049 39.786 65.835 431,036 22.070 37,181 490,287 18 Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31 December 2025 st Section C Notes to the accounts {contl Note 19 Debtors and prepayments 19.1 Analysis of d•btorn This year Last year Trade debtors 6,3LK).O Prepayments and accrued income other debtors 35,CM)O.O 33,354.0 Total 35 LK)O.O Section C Notes to the accounts cont Note 20 Creditors and accruals 20.1 Analy81s of credltorn Amounts falling duo within one year This year Last year Amounts falling due after more than one year This year Last year Aceruals for grant$ payable Bank loang and overdrafts Trade eredltors Payments recelved on account for contracts or perforniance-r•lat•d grant8 Aceruals and deferred Ineome 3,686 291 6,594 291 Taxatlon and soclal securfty other credltorg{loansl 153.244 157221 239.150 246 035 Total Section C Notes to the accounts cont Note 24 Cash at bank and In hand This year Last y•ar Short terni cash Investments (less than 3 months maturlty date) Short t•rni deposits Cash at bank and on hand other Total 165,842 163,553 165 842 163 553 19