**Company Number: 11808023 Charity Number: 1186848 England and Wales**
## **THE ISLAMIC DIVERSITY CENTRE**
**Director's and Trustee's Report and Financial Statements**
**For the Period Ended 28 February '2025**
Page 1
## **THE ISLAMIC DIVERSITY CENTRE**
|**THE ISLAMIC DIVERSITY CENTRE**||
|---|---|
|**Report and Accounts**||
|**Contents**||
||**Page**|
|**Company & Charity information**|**3**|
|**Directors' & Trustees' report**|**4-6**|
|**Independent examiner’s report to the Trustees**|**7**|
|**Financial Statements**|**8**|
|**Balance Sheet**|**9**|
|**Notes to the accounts**|**10-14**|
Page 2
## **THE ISLAMIC DIVERSITY CENTRE**
## **Charity Information for period ended**
|||**28 February'2025**|
|---|---|---|
|**Trustees:**||**Mr Saqib Arshad**|
|||**Mr Abdulaziz Al-Shareedah**|
|||**Mr Mohammed Alyas Karmani**|
|||**Ms Sarah Mahmoud**|
|||**Mr Majid Younas**|
|**Principal bankers:**||**Barclays Bank**|
|||**Newcastle**|
|**Business Address:**||**Union Chambers Floor 1**|
|||**Grainger Street**|
|||**Newcastle Upon Tyne**|
|||**NE1 5JE**|
|**Company Number:**||**11808023**|
|**Charity Number:**||**1186848**|
|||**England and Wales**|
|**Accountants:**|**S M Q Accountancy**|**and Management Consultancy Ltd**|
||**Crown House-Suite**|**702, North Circular Road**|
||**London NW10 7PN**||
Page 3
## **THE ISLAMIC DIVERSITY CENTRE Directors'/Trustees Annual Report**
## **Structure, Governance & Management**
The " **THE ISLAMIC DIVERSITY CENTRE"** as charity was incorporated on 09 December 2019 and is governed by Charity Constitution. It is also a registered charity, no. 1186848
## **Organisational Structure**
The charity trustees are responsible for the strategic management of the charity. The CEO and staff are responsible for the implementation of plans and the day-to-day running of the charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS:** Registered charity name
THE ISLAMIC DIVERSITY CENTRE Charity registration number 1186848 Principal office: Union Chambers Floor 1, Grainger Street, Newcastle Upon Tyne NE1 5JE
## **THE DIRECTORS AND TRUSTEES**
The trustees who served the charity during the period were as follows:
Mr. Saqib Arshad, Chairman Mr Abdulaziz Al-Shareedah Mr Mohammed Alyas Karmani Ms Sarah Mahmoud Mr Majid Younas
## **Accountant**
S M Q Accountancy & Management Consultancy Limited Crown House, North Circular Road, London NW10 7PN
## **GOVERNANCE AND MANAGEMENT OBJECTIVES AND ACTIVITIES Structure, governance and management Structure**
The THE ISLAMIC DIVERSITY CENTRE charity was registered on 09 December 2019 governed by Constitution
## **Objectives**
1.the objects of the charity are for the public benefit and are specifically restricted to The following 1.1 to advance the islamic faith for the benefit of the public. Without Prejudice to the generality of the forgoing through the holding of prayer meetings Lectures public celebration of religious festivals producing and/or distributing Literature on islam to both the enlightened and others about the islamic faith, and to Support in exclusively charitable ways new muslims, to hold school visits and organise Visits to the mosque as experience in islam; 1.1.2 to further or benefit the residents of North east of england, without distinction of sex, sexual orientation, race or of political, Religious or other opinions by associating together the said residents and the local Authorities, voluntary and other organisations in a common effort to advance education And to provide facilities in the interests of social welfare for recreation and leisure Time occupation with the objective of improving the conditions of life for the residents; 1.1.3 in furtherance of these objects but not otherwise, the trustees shall have power: To establish or secure the establishment of a community centre and to maintain or Manage or co-operate with any statutory authority in the maintenance and management Of such a centre for activities promoted by the charity in furtherance of the above Objects.
## **Risk Management**
The trustees have assessed the major risks to which the charity is exposed to and are satisfied that systems are in place to mitigate exposure to these risks.
Page 4
## **THE ISLAMIC DIVERSITY CENTRE**
## **Aim:**
Advancement of faith
## **What we do:**
Religious Activities Recreation
## **This is done through:**
- Provides Buildings/facilities/open Space
- Provides Advocacy/advice/information
## **What we do:**
The charity is involved in a number of professional programmes and activities of engagement to bring about a change in perception of Islam and the Muslim community.
- Public events, exhibitions and tours
- Islamic Awareness stalls and talks
'- Social Initiatives
- Education in schools and Training
'- New Muslim Support
## **Services**
Throughout the financial year 2024/25 The Islamic Diversity Centre focused on establishing its Community Centre as related to charitable objective 1.1.3 to promote the charitable activities mentioned above, namely the classes and education programmes for the local residents both Muslim and non-Muslim. 2024/25 period saw the Islamic Diversity Centre introduce projects in a transitional phased manner. This year saw significant progress made in the refurbishment of the centre.
## **Raising Awareness:**
THE ISLAMIC DIVERSITY CENTRE works with public organisations as well as schools delivering Islamic awareness workshops at different levels. There are also free public events where the wider society members are welcome to attend and find out more information on Islam and in particular current issues that affect our society today.
## **Activities and Events include:**
We delivered a number of our public exhibitions and Islamic awareness stalls throughout the year including the continuation of our live stream work.
## **Engage**
Islamic Diversity Centre runs a number of Education programmes, in order to bring about greater awareness of the Islamic faith.
## **Engage**
Islamic Diversity Centre runs a number of Education programmes, in order to bring about greater awareness of the Islamic faith.
## **Activities and Events include:**
In-house Islamic awareness courses and Mythbusting sessions for organisations and professionals in the North East. This year we increased our educational workshops due to no limitations being placed on delivery on-site.
## **Empower - New Muslim Support**
The Islamic Diversity Centre continues to support and educate newly converted Muslims to help them through their journey in Islam in a safe environment. This is done through our mentoring programme and educational classes at our new centre. Our empowerment programmes were delivered face to face primarily and included an increase in classes, social programmes and general educational support.
Page 5
## **THE ISLAMIC DIVERSITY CENTRE**
## **Financial Overview**
## **Reserves policy**
The trustees have set a reserves policy of £45,500
For the year ended 28 February 2025 the THE ISLAMIC DIVERSITY CENTRE had a net deficit of £144,256 (2024: £16,279). As per the trustees, the deficit was mainly due to providing more grants for charitable activities as well as spending towards building project.
## **Principal funding source**
The majority of funds are raised through grant applications as well as through raising donations, an area that the trustees are keen to develop further.
## **Measures in place**
The trustees have put in place key outcomes and outputs for which funds are to be used. All the funds are used to further the charity’s objects.
## **Financial management policy**
The financial management is managed by the trustees and staff who ensure that the charity adheres to its financial policy and procedures.
## **Approved by the trustees on 20th November 2025 and signed on their behalf:**
**Mr Saqib Arshad (Trustee)**
Page 6
## **Independent examiner’s report to the Trustees of THE ISLAMIC DIVERSITY CENTRE**
I report on the accounts of the charity for the year ended 28th February 2025, which are set out on pages 10 to15.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility:
a) Examine the accounts (under section 145 of the 2011 Act;
b) To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act);
c) To state whether particular matters have come to my attention.
## **Basis of independents examiners Report:**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that in any material respect the requirements: a) to keep accounting records in accordance with section 140 of the 2011 Act; and b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
S M Q Accountancy and Management Consultancy Ltd Crown House-Suite 702, North Circular Road, London NW10 7PN
**Date: 20th November 2025**
Page 7
## **THE ISLAMIC DIVERSITY CENTRE Statement of financial activities for the Y/E 28 February '2025**
|**INCOMING RESOURCES**
**Note**
**Grants and Legacies:**
**2**
Donations
Rental Income
Education Services
Sponsorships
Others
**Total Incoming Resources**
**RESOURCES EXPENDED**
**3**
Costs of generating funds:
Charitable activities:
Governance costs:
**TOTAL RESOURCES EXPENDED**
**NET INCOMING/(OUTGOING) RESOURCES**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
244,393
0
11,979
5,750
2,552|**Total**
**Total**
**Restricted**
**2025**
**2024**
28,258
272,651
162,470
92,219
92,219
83,906
0
11,979
27,795
0
5,750
0
0
2,552
1,518|
|---|---|---|
||**264,674**|**120,477**
**385,151**
**275,689**|
||84,657
234,091
28,852|0
84,658
23,970
181,806
415,897
235,175
0
28,852
32,823|
||**347,600**|**181,806**
**529,407**
**291,968**|
||**(82,927)**
**192,886**|**(61,329)**
**(144,256)**
**(16,279)**
**63,156**
**256,042**
**272,321**|
||**109,960**|**1,827**
**111,786**
**256,042**|
Page 8
## **THE ISLAMIC DIVERSITY CENTRE BALANCE SHEET AS 28 February '2025**
|**TANGIBLE FIXED ASSETS**
Office and IT Equipments
**4**
Office Furniture
**CURRENT ASSETS**
Debtors
**5**
Cash at bank and in hand
**CURRENT LIABILITIES**
Creditors
**6**
**NET CURRENT ASSETS**
**Total Current Assets less Current Liabilities**
**RESERVES**
Income and Expenditue account
**Members' Funds**|**2025**
**2024**
**£**
**£**
0
1,065
0
0|
|---|---|
||0
1,065|
||1,634
0
128,760
266,701
18,608
11,724|
||111,786
254,977|
|||
||111,786
256,042|
||111,786
256,042|
||111,786
256,042|
These accounts have been delivered in accordance with the provisions applicable to companies subject to small companies regime.
For the year ending 29/02/2024 the company was entitled to exemption from audit under section 477 (2) of Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
## **Mr Saqib Arshad (Trustee)**
Approved by the board on 20th November 2025
Page 9
## **THE ISLAMIC DIVERSITY CENTRE Notes to the Financial Statements For the Y/E 28 February '2025**
## **1. Accounting policies**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities:
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 (FRS 102) (effective 1 January 2015)',
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic oflreland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic oflreland':
the requirements of Section 7 Statement of Cash Flows;
the requirement of Section 3 Financial Statement Presentation paragraph 3.l 7(d); the requirements of Section 11 Financial Instruments paragraphs 11.41(b), 1l.41(c), 11.41(e), 11.41(f), 11.42, 11.44, 11.45, 11.47, 1l.48(a)(iii), 11.48(a)(iv), 1l.48(b) and 1l.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26, 12.27, 12.29(a), 12.29 (b) and 12.29A; the requirement of Section 33 Related Party Disclosure paragraph 33.7.
## **Critical accounting judgements and key sources of estimation uncertainty**
There are no significant estimates having a material effect on the financial statements.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Donations**
This comprises all incoming resources from donations, grants of general nature provided by other charitable foundations which are not conditional on delivering certain levels of volumes of a service or supply of charitable goods and income from fundraising partners on the basis of that which is remitted to THE ISLAMIC DIVERSITY CENTRE in the United Kingdom.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to
that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Page 10
## **THE ISLAMIC DIVERSITY CENTRE**
## **Raising funds**
Raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities, events and non-charitable trading. During the year, fundraising costs included Ramadhan 2024 fundraising costs as well as pre-ramadhan 2025 fundraising costs. This has led to higher fundraising costs to be reflected in this year, however, this level is in line with our policy on fundraising expenditure, hence will see a reduction of these costs in the next financial year.
## **Charitable activities**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and them. services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support **Governance costs**
Governance costs include those incurred in the governance of the Charity and its assets and are primarily associated with meeting the constitutional and statutory requirements of the Charity. **Allocation and apportionment of costs**
Support costs include central functions and have been allocated to activity cost categories usage. on a basis consistent with the use of resources, for example, allocation property costs by floor areas, or per capital, staff costs by the time spent and other costs by their
## **Tangible fixed assets**
Fixed assets are included at cost. Items are capitalised if their cost or, if gifted their donated value, is over £1,000. Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Office equipment 25% straight line basis
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Going concern**
The Board of Trustees have reviewed the Charity's financial requirements for a period of 12 months following the date of approval of these accounts and are satisfied that there are no material uncertainties about the charity's ability to continue,therefore the Charity's activities will operate at a adequate level of surplus in the future.
## **Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value.
## **Depreciation**
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
|Fixtures&Fitting (inc.Computers)|25% on cost|
|---|---|
|Plant and machinery|25% on cost|
|Motor vehicles|25% on cost|
Page 11
## **THE ISLAMIC DIVERSITY CENTRE**
|**2. Incoming Resources**
Rental Income
Sponsorships
Donation
Education Services
Building Funds
Others|**2025**
**2024**
**£**
**£**
92,219
83,906
5,750
0
272,651
162,470
11,979
27,795
0
0
2,552
1,518|
|---|---|
||385,151
275,689|
## **THE ISLAMIC DIVERSITY CENTRE**
|**3. Expenditure**
Refurbisment
Staff Cost
Project Cost
IT & Telephone
Business Rates
Printing and Stationary
Fundraising Cost
Insurance
Fire Safety
Professional Fee
Building & Facility Management Fee
Repair and Maintenance
Utility Cost
Cleaning
Bank Charges
Travelling and Motor Cost
Accountancy
Depreciation|**2025**
**2024**
**£**
**£**
103,801
40,863
115,889
52,261
113,591
88,350
6,190
4,785
4,589
0
4,624
4,878
84,657
18,743
12,573
7,364
1,981
3,378
19,564
14,560
16,500
2,590
14,005
22,866
21,700
20,234
3,193
3,248
178
150
4,205
5,842
1,100
1,500
1,065
355|
|---|---|
||529,406
291,967|
Page 12
## **THE ISLAMIC DIVERSITY CENTRE**
## **Notes to the Financial Statements For the Y/E 28 February '2025**
|**4.Tangible Fixed Assets**
**Cost**
Opening Balance
as at 01 March '2024
Addition
Disposal
Closing Balance
as at 28 February '2025
**Depreciation**
Opening Balance
as at 01 March '2024
Charges for the Year
Disposal
Closing Balance
as at 28 February '2025
**Net book value**||**Fixture and**
**Fitting**
0
0
0|**Fixture and**
**Fitting**
0
0
0|**Office & IT**
**Equipments**
17,093
0
0|**Motor**
**Vehicles**
0
0
0|**Total**
**£**|
|---|---|---|---|---|---|---|
||||||||
|||||||17,093
0
£0|
||||0
0
0
0|17,093
16,028
1,065
0|0
0
0|17,093
16,028
1,065
0|
||||0|17,093|0|17,093|
||||**0**|**0**|**0**|**0**|
Page 13
## **THE ISLAMIC DIVERSITY CENTRE**
## **Notes to the Financial Statements For the Y/E 28 February '2025**
|**5. Debtors**
VAT Claim 02.25
**6.Creditors:**
**amounts falling due within one year**
Accountancy Fee
Depreciation
Vat
Other Creditors
**7.Staff Costs**
Wages and Salaries
PAYE
**8.Total Paid employees**
Education
Admin
Finance
Media
New Muslim Support
Islamic Awareness|**2025**
**2024**
**£**
**£**|
|---|---|
||1,634
0|
||**2025**
**2024**
**£**
**£**
1,100
1,500
-
355
-
3,129
17,208
6,740|
||18,308
11,724|
||114,591
51,822
1,298
439|
||115,889
52,261|
||**12**
**7**
3
2
2
1
2
1
2
1
3
1
0
1|
Page 14