CHARITY REGISTRATION NUMBER: 700085
Grangetown Muslim Cultural Centre
Unaudited Financial Statements
31 March 2025
SAK2020 LTD.
Chartered Certified Accountants
Broadway House
Broadway
Cardiff
CF24 1PU

Grangetown Muslim Cultural 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 ststements
Detailed statement of financial activities
13
Notes to the detailed statement of financial activities
14

Grangetown Muslim Cultural 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 details
Registered charity name
Grangetown Muslim Cultural Centre
Charity registration number
700085
Company reglstration number
Principal office and reglstered 2A Clydach Street
office
Grangelown
Cardiff
CF117AE
UK
The trustees
Mr Q Z Zaman
Mr G M Mustafa
Mr M A Aslam
MrMAAzam
Company secretary
Tariq Awan
Independent examiner
SAK2020 Ltd.
Chartered Certified Accountants
Broadway House
Broadway
Cardiff
CF24 1PU
Principal activitie6
The objeclive of the Cultural Centre is to serve the local Muslim Community primarily as a place of
worship and religious teachings. On a daily basis the building provides and faciliiates worshipping
facilities for local people to practice their religion in harmony in congregation or as ind ividual.

Grangetown Muslim Cultural Centre
Trustees. Annual Report (continued)
Year ended 31 March 2025
Review of business
About five to six evening per week young children under 18 years age are taught the recitation of Holy
Quraan in Arabic and, also about their religious belief and practi￿5 in English. Approximately there
are about 240 children currently enrolled with Cultural Centre.
The Centre is also used by the local teenagers to meet & greet each other under a supervised
environment and discuss their social and educational matters. Teenagers are provided the
volunteering opportunities to help organise special events anif support the management committee
during large Eid gatherings.
The charity facilitates separate events for ladies and have purchased a disused former Conservative
Club building in May 2019 (on Corporaiion Rdl to provide more comprehensive educational & welfare
services for young girls and their female family members, as part of its future development remit. As
and when required the GMCC organises and facilitates Faith Visits from local Primary Schools, Police
Force, Fire Brigades and Council staff members. In addition, the organisation provides private space
for local Councillors to hold their monthly surgeries in order to help resolve any Cardiff Council related
matters.
Future developments
The Association continues to promote it main objectives in the coming years.
Small company provlslons
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
lo.&.S...... and signed on behalf of the board of
trustees by..
Mr Q Z Zaman
Trustee
Mr G M Mustafa
Trustee
Tariq Awan
Charity Secretary

Grangetown Muslim Cultural Centre
Independent Examiner's Report to the Trustees of Grangetown Muslim Cultural
Centre
Year ended 31 March 2025
We report to the trustees on our examination of the financial statements of Grangetown Muslim
Cultural Centre ('the charity,) for the year ended 31 March 2025.
Respective responslbilities of the management committee and examiner
As the charity's trustees you are responsible for the preparation of the accounts. The charity's trustees
consider an aud it is not req uired for this year (under s43 <3) of the Charities Act 1993 (the Act).
It is our responsibility lo..
1. Examine the accounts (under s43 (3) (a) of the 1993 Act)
2. Follow the procedures laid down in the General Directions given by the Charity Cornmissioners
under section 43 171 Ib) of the Act, and 3. to 51ale whether particular matters have come to our
attention.
Independent examiner's statement
In connection with our examination, no matter has come to our attention:
111 which given us reasonable cause to believe that in any material respeGt the requirements.to keep
accounting records in accordance with section 41 if the Act- and to prepare accounts whiGh a￿Ord
with the accounting records and to comply with the accounting requirements of the Act.
Have not been met,, or
12) to which, in our opinion, attents'on should be drawn in order lo enable a proper understsnding of
the accounts to be reached.
•23J2_
2. I_f
Independent Examiner
SAK2020 Ltd.
Chartered Certified Accountants
Broadway House
Broadway
Cardlff
CF24 1 PU

Grangetown Muslim Cultural 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
Charitable activities
141,710
141,710
141,710
130,995
Total income
141,710
130,995
Expenditure
Expenditure on charitable activities
Total expenditure
141,220
141,220
141,221
133,923
141,221
133,923
Net incomel(expenditure) and net movement In funds
490
48g
{2,928)
Reconciliation of funds
Total funds brought forward
Total funds carrled forward
1,046,972
1,047,462
1,046,972
1,049,900
1,047,462
1,046,971
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing aclivities.
The notes on pages 6 to 11 fomi part of these financial statements.

Grangetown Muslim Cultural Centre
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
1,055,482
1,057,188
Current assets
Cash al bank and in hand
43,124
40,579
Creditors: amounts falling due within one year
Net current assets
10
350
42,774
40,579
Total assets less current liabllltles
1,098,256
1,097,767
Creditors: amounts falllng due after more than one year
Net assets
11
50,795
1,047,461
50,795
1,046,972
Funds of the charity
Unrestricted funds
1,047,462
13 1,047,462
1,046,971
Total charlty funds
1,046,971
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Trustees, responsibilities..
The members have riot required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
Thes
fin
ncial statements were approved by the board of trustees and authorised for issue on
2<>Z f......., and are signed on behalf of the board by..
aman
Trustee
The notes on pages 6 to 11 fomi part of these financial statements.

Grangetown Muslim Cultural Centre
Notes to the Financial Statements
Year ended 31 March 2025
statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Iieland,, the Stalement 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 1021) and the Companies Act 2006.
Accounting policies
Basis of preparatlon
The financial Stslements have been prepared on the historical cost basis, as modified by the
revaluation of certain financi81 assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the enlity.
Golng concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purpose5.
Designated funds are unrestricted 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 two sub-classes. restricted income fund5 or
endowment funds.
Incoming resources
All incoming resources are included in the statemenl of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow to the charity 2nd the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is re¢ognis8d when receipt is probable 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 recogni5ed in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services 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.

Grangetown Muslim Cultural Centre
Notes to the Financial Statements (¢ontlnued)
Year ended 31 March 2025
Accounting policies (contffnuod)
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 statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fvndraising activities, events,
non-charilable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by 8 charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relab'ng to the governance of the charity 2PPOrtioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
chartty nor part of ils 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 that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable 8nd consistent basis.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The
aggregate benefit of lease incentives 15 recognised as a reduction to expense over the lease
term, on a stralght-line basis.
Tanglble assets
Tangible assets are initially recorded al Cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulaled impairrnent 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 itnpairment that has previously been
recognised as expenditure within the statement of financial activities, A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other 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 the statement of financial activities.
Depreciation
Depreciation is calculated 50 as to wriie off the cost or valuation of an asset, less Ils residual
value, over the useful economic life of that asset as follows:
Financial instruments
A financial asset or a financial liability is recog nised only when the charity becomes a party to the
contractual provisions of the instru ment.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.

Grangetown Muslim Cultural Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
A¢counting policies (contlnuedj
Financial instruments (continued)
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured al fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at 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 discounled at a 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 f inancial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets Ihat 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 in ilial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individ ually significant. these are assessed individually for impairment. Other financial assets are
eilher assessed individually or grouped on the basis of similar credit 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 thai exceeds what the carrying amount would
h8ve been had the impairment not previously been recognised.
Defin8d 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,
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, Ihe liability is measured on a
discounled present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Limited by guarantee

Grangetown Muslim Cultural Centre
Notes to the Financial Statements {continued)
Year ended 31 March 2025
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Class Tuition Fee
Annual Maintenance Fee
Document Certifying Fee
Donation Received
Eid Collections
Friday Collections
83,990
4,036
240
14,779
5,237
33,428
83,990
4,036
240
14,779
5,237
33,428
72,442
6,151
500
15,545
3,891
32,466
72,442
6,151
500
15,545
3,891
32,466
141,710
141.710
130,995
130,995
Expendlture on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Activity type 1
141,220
141,221
133,924
133,923
Expenditure on charltable actlvltles by activity type
Activities
undertaken Total fund8
directly
2025
Total fund
2024
Activity lype 1
141,221
141,221
133,923
Net incomel{expenditure)
Net i ncomel{expenditure) is stated after chargingllcrediting)..
2025
2024
Depreciation of tangible fixed assets
Operating lease rentals
3,111
60
3,772
153
Staff cost8
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
100,370
6,481
2,487
93,647
5,160
1,711
1D9,338
100,518
The average head count of employees during Ihe year was Nil (2024.. Nil}.
No employee received employee benefits of more Ihan £60,000 during the year12024'. Nil).

Grangetown Muslim Cultural Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Tangible flxed assets
Freehold Fixtures and
property
fittings
Total
Cost
At 1 April 2024
Additions
1.042,102
53,837
1.405
1,095,939
1,405
At 31 March 2025
1,042,102
55,242
1,097,344
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
38,751
3,111
38,751
3,111
41.862
41,862
Carrylng amount
At 31 March 2025
1,042,102
13,380
1,055,482
1,057,188
At 31 MarGh 2024
1,042,102
15,086
10. Creditors: amounts falling due withln one year
2025
2024
Accruals and deferred income
350
11. Creditors: amount8 falling due after more than one year
2025
2024
Bank loans and overdraft5
50,795
50,795
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 £2,487 {2024'. £1,711).
10

Grangetown Muslim Cultural Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
13. Analysis of charitable funds
Unrestricted funds
At
31 March 20
25
At
1 April 2024
Income Expenditure
General fijnds
1,046,972
141,710
1141,2201 1,047,462
At
31 March 20
24
At
1 April 2023
Income Expenditure
General funds
1,049,900
130,995
(133,924)
1,046,971
11

Grangetown Muslim Cultural Centre
Management Information
Year ended 31 March 2025
The following pages do not form part of the financial statements.
12

Grangetown Muslim Cultural Centre
Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Income and endowments
Charitsble activlties
Class Tuition Fee
Annual Maintenance Fee
Document Certifying Fee
Donation Received
Eid Collections
Friday Collections
83,990
4,036
240
14,779
5,237
33,428
141,710
72,442
6,151
500
15,545
3,891
32,466
130,995
Total incoma
141.710
130,995
Expenditure
Expenditure on charitable activities
Wageslsalaries
Employer's NIC
Pension costs
Bank Charge
Cleaning & Refuse
Rates & water
Light & heat
Repairs & maintenance
Insurance
Postage, prinling & stationery
Sundry expense
Legal and professional fees
Telephone
Service Charge
Refreshment
Depreciation
Accountancy fees
100,370
6,481
2,487
60
335
6.332
9,886
6,391
2,639
39
93,647
5,160
1,711
153
449
4,082
18,898
1,220
2,533
114
1,639
75
584
90
1,990
3,111
351
545
3,772
141,221
133,923
Total expenditure
141,221
133,923
Net incomel(expenditure)
489
(2,928)
13

Grangetown Muslim Cultural Centre
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Expenditure on charitable activities
Activity type 1
Activities undertaken directly
Wageslsalaries
Employer's NIC
Pension costs
Bank Charge
Cleaning & Refuse
Rates & water
Light & heat
Repairs & maintenance
Insurance
Postage, prlnting & stationery
Sundry expense
Legal and professional fees
Telephone
Service Charge
Refreshment
Depreciation
Accountancy fees
100,370
6,481
2,487
60
335
6,332
9,886
6,391
2,639
39
93,647
5,160
1,711
153
449
4,082
18,898
1,220
2,533
114
1,639
75
584
90
1,990
3,111
351
545
3,772
141,221
133,923
Expenditure on charltable actlvltlès
141,221
133,923
14