MOORLANDS ISLAMIC CENTRE Charity No. 1182067 Trustee's Report and Unaudited Accounts 31 March 2025 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Contents Pages Trustee's Annual Report Independent Examiner's Report Statement of Financial Activities 4t05 Balance Sheet Statement of Cash flows Notes to the Accounts 8t012 Detailed Statement of Financial Artivities 13to14 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISiAMIC CENTRE Trustees Annual Report The trustee presents their report with the unaudited financial ststements of the charity for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1182067 Trustee The following trustee served during the year: 5.1. PATEL Accountants SG ACCOUNTANCY SERVICES LTD 296 GARSTANG ROAD PRESTON LANCASHIRE PR2 9RX oBJE￿IVEs AND ACTIVITIE5 A larger charity must provide an explanation of its aims, including details of the issues it seeks to tackle and the changes or differences it seeks to make through its artivities... A larger charity must provide an explanation how the achievement of its aims will further its legal purposes... A larger charity must provide an explanation of its strategies for achieving its stated aims and objectives... A larger charity must provide an explanation of its criteria or measures it uses to assess success in the reporting period.. A larger charity should provide a more detailed explanation of its short-term and long-term aims and objectives... ACHIEVEMENTSAND PERFORMANCE A larger charity must review its charitable activities undertaken. explaining performance achieved against objectives set . A larger charity must include an explanation when material fundraising activities are undertaken, details of the performance achieved against fundraising objertives set... A larger charity must provide an explanation when material investments are held, details of investmerbt performance achieved against objectives set. A larger charity must provide an explanation of any material expenditure occurred to raise income in the future... A larger charity must provide commentary on those significant positive and negative factors within and outside the charity's control which are relevant to the achievement of its objectives . PLANS FOR FUTURE PERIODS Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISiAMIC CENTRE Trustees Annual Report A larger charity must provide a summary of the charity's plans for the future including its aims and objectives and details of any plans to achieve them A larger charity's report should explain the trustees perspective of the future direction of the charity.. The trustee is responsible for keeping proper accounting records that disc105e with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. the applicable Charities {Accounts and Reports) Regulations. and the provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and herbce taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed 5.1. PATEL Trustee 8 December 2025 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISiAMIC CENTRE Independent Examiners ReF￿rt Independent Examiner's Report to the trustee of MOORLANDS ISLAMIC CENTRE I report to the trustees on my examination of the financial statements of MOORLANDS ISLAMIC CENTRE for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Att 20111'the Act'l. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Att. Independent examiner's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. the accounting records were not kept in respert of the charity as required by section 130 of the Act: or the financial statements do not accord with those records: or the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered a5 part of an independent examination. 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 understandirbg of the financial statements to be reathed. SIDDIQGANI SG ACCOUNTANCY SERVICES LTD 296 GARSTANG ROAD PRESTON LANCASHIRE PR2 9RX 9 December 2025 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Statement of Financial Artivitie5 forthe year ended 31 March 2025 Unrestricted funds Total funds Total funds 2025 2025 2024 Notes Income and endowments from: Donation5 and legacie5 30,728 30,728 42,019 Total 30,728 30,728 42,019 Expendlture on: Charitable activities Other 13,875 20,338 31,405 31,405 Total 31,405 31,405 34,213 Net gains on investments Net lexpenditure)lincome Transfers between funds {6771 16771 7,806 Net lexpenditure)/income before other gainslllosses {6771 16771 7,806 Other gains and losses Net movement in funds {6771 16771 7,806 Reconciliation of funds: Total funds brought forward 47,1KJl 47,001 39,195 Total funds carried forward 46,324 46,324 47,001 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Balance Sheet at 31 March 2025 Charity No. 1182067 2025 2024 Current assets Cash atbankand in hand 46,508 46,508 11841 46,324 48,479 48,479 11,4781 47,001 Creditors: Amount falling due within one year Net current assets Total assets less current liabilities 46.324 47.001 Net assets excluding pension asset or liability 46,324 47,001 Total net assets 46,324 47,001 The funds of the charity Restrlcted funds Unrestrlcted funds General funds 46,324 47,001 46,324 47,001 Reserves Total funds 46,324 47,001 Approved by the trustees on 31 March 2025 And signed on their behalf by: S.1. PATEL Trustee 8 December 2025 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Notes to the Accounts forthe year ended 31 March 2025 l Accounting policies Basis of preparation The finarncial statements have been prepared in accordance with Statement of Recommended Practice- Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic rf Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the tharity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subjett to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charity becomes entitled to. and virtually certain to receNe, the income and the amount of the income can be measured with sufficient reliability- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOF Donations and legacies Volvntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and rnaterial. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/llos5esl on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gainslllossesl on investment assets This includes any gain or loss on the sale of investments. Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered. and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities servites in the furtherance of its objects, including the making of Erants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity. including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. These are support costs not allocated to a particular activity- Grants payable Governance costs Other expenditure Taxation The charity is exempt from tax on its charitable activities. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the oblig3tion can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Notes to the Accounts Receipt of donated goods, faulities and services All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. 2 Statement of Financial Activities- prior year Unrestrirted funds Total funds 2024 2024 Income and endowments from: Donations and legacies Total 42,019 42,019 42,019 42,019 Expenditure on: Charitable activities 13,875 13,875 20,338 Other 20,338 Total 34,213 34,213 Net Income 7,806 7,806 Net income before other galnslllosses) Other gain5 and losses: 7,806 7,806 Net movement in funds 7,806 7,806 Reconciliation of funds: Total funds brought forward Total funds carried forward 39,195 39,195 47,001 47,001 3 Income from donation5 and legacies Unre5trirted Total Total 2025 2024 30,728 30,728 30,728 30,728 42,019 42,019 4 Expenditure on charitable artivities Total Total 2025 2024 Governance costs 13,875 13,875 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Notes to the Accounts 5 Other expenditure Unrestrirted Total Total 2025 2024 2,950 19,344 2,950 19,344 Employee costs Premises costs 16,505 2,622 1,809 2,622 1,809 2,614 1,219 General administrative costs Legal and professional costs 4,680 4,680 31,405 31,405 20,338 6 Staff costs 2025 2024 Salaries and wages 19,344 19,344 16,505 16,505 No employee received emoluments in excess of £60,1YJO. 7 Creditors: amounts falling dLJe within one year 2025 2024 Other taxes and social security Other creditors 1,330 148 184 1,478 8 Movement in funds Incomlng resources At31 March 2025 (including other At l April gainsllosses 2024 Resources expended Restricted funds: Unrestrlcted funds: General funds 47,1)01 30,728 131,4051 46,324 Total funds 9 Analysis of net assets between funds 47,001 30,728 131,4051 46,324 Unrestrirted funds Total Net currer)t assets 46,324 46,324 46,324 46.324 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Notes to the Accounts 10 Reconciliation of net debt At31 At l April 2024 March Cash flows 2025 Cash and cash equivalents 48,479 48,479 11,9711 11,9711 46,508 46,508 Net debt 48,479 11,9711 46,508 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Statement of Cash flov forthe year ended 31 March 2025 2025 2024 Cash flows from operating activities Net lexpenditure)lincome per Statement of Financial Aclivities 16771 7,806 Adjustments for: Decrease in trade and other payables 11.2941 1141 Net cash (used inllprovided by operating activities 11.9711 7,792 Net cash from investing attivities Net cash from financing artivities Net Idecreasellincrease in cash and cash equivalents 11,9711 7,792 Cash and tash equivalents at the be£inninE of the year 48,479 40,687 Cash and tash equivalents at the end of the year 46.508 48,479 Components of cash and cash equivalents Cash and bank balances 46,508 48,479 46,508 48,479 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. MOORLANDS ISLAMIC CENTRE Detailed Statement of Financial Artivitie5 forthe year ended 31 March 2025 Unrestricted funds 2025 Total funds 2025 Total funds 2024 Income and endowments from: Donations and legacies 30,728 30,728 30,728 30,728 42,019 42,019 Total income and endowments 30.728 30,728 42,019 Expenditure on: Governance costs 13,875 13,875 Total of expenditure on charitable activities 13,875 Other expenditure 2,950 2.950 2,950 2,950 Employee costs Salaries/wages 19.344 19.344 19,344 19,344 16,505 16,505 Premises costs Rates 912 912 884 Light, heat and power 1.710 2.622 1,710 2,622 1,730 2,614 General administrative costs, including depreciation and amortisation Bank charges Equipment repairs and maintenance 99 340 340 General insurances Information and publications Stationery and printing Sundry expenses Telephone, f3x and broadband 652 652 362 300 81 287 287 63 431 431 413 1.809 1,809 1,219 Legal and professional costs Solicitor's fees 4.680 4.680 4,680 4,680 Total of expenditure of other ￿$ts Total expendityre Net gains on investments Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only. 31,405 31,405 20,338 31.405 31,405 34,213 MOORLANDS ISLAMIC CENTRE Detailed Statement of Financial Artivitie5 Net lexpendlture)Ilncome 16771 16771 7,806 Net lexpenditure)/income before other gainslllosses) Other Gains 16771 16771 7,806 Net movement in funds 16771 16771 7,806 Reconciliation of funds: Total funds brought forward 47,001 47,(H)I 39,195 Total funds carried forward 46.324 46,324 47,001 Printed by BoltPDF Icl NCH SoftTATare. Free for non-COJDrnerciaL use only.