CHARrrY REGISTRATION NUMBER: 701689
Noor Ul-lslam Mosque & Community Centre
Unaudited Financial Statements
For the year ended
31 December 2022
SAK2020 LTD.
Chartered Certified Accountants
Broadway House
Broadway
Cardiff
CF24 1 PU

Noor U14slam Mosque & Community Centre
Financial Statements
Year ended 31 December 2022
Page
Trustees, annual report (In￿rpOrating the directorfs report)
Independent examinerfs report to the trustees
statement of financial activities (indudirvJ in(x)me and
expenditur8 account)
ststement of financial position
Notes to the financial statements
The followlng pages do not forni part of the flnanclal statements
Detai18d statement of financial acllvities
13
Notes to the detailed ststement of financial activits'es
14

Noor Ul-lslam Mosque & Communlty Centre
Trustees, Annual Report (InGorporatlng the DireGtorfs Report)
Year ended 31 December 2022
The trustees, who are also th8 directors for the purr#)ses of company law. present their report and th8
unaudited financlal statements of the charity for the year end￿ 31 December 2022.
Referenc• and adminlstrativ• dotails
Reglstered charlty name
NC￿ Uklslam Mosqu8 & Cmunty Centre
Charlty reglstratlon numbor
701689
Company r•glslratlon numb•r
Prlnclpal offl¢o and rnglstored 17 Maria Street
offl¢e
Buteto
Cardiff
CF10 SHH
UK
Th• trustee8
Mr O l Yusul
Mr A l Yusuf
MrA Yusuf
Mr A M Bashir
MrMADahk
Ind•p•nd•nt •xamln•r
SAK2020 Ltd.
Broadway Hcx
Broa¢thvay
Cardlff
CF24 1PU
ObJ8ctfvo4 and actlvllhs
The Objectfve of
the Noor Uklslam Mosque and Cc4nmunty Centre 18 to serve tha local Musllm
Communlty pdmarlly as a place of worship and r8ligiou5 t8achings.on tho daily basis the bulding
provid89 and faclitales worshippwig facilie8 fcr local poople to iyactico th81r re1￿J10n in hamiony In
congregation or as Indmdual.
Rwlow ol cultural contro
Seven days a week young children between the of 5 and 14 ar& lo be tsughl the recltalion of Holy
Quran in ￿abiC and about ther relijious and c#JltsJral beliefs and pra￿¢6 in English. Ther8 aro 200
odd children registerèd with Noor Ukl$lam Mosque The buildlng is also uged by leenager and the
elderly to hold talks aboul education, employment, training, SFK*t and i&sues in the general affecting
their daily I￿88. As and when requested N￿[ Uklslam mosq￿ & Communty Centre organises and
facilltles Falth wsti progrBmm8s for scknls.
Plans for futuro p.erlod6
The present building cannot cater Ihe needs of kn growiThJ commwty In the area. Management 1$
planning to buikl an extension to in¢￿ase th8 mosque capacity.

Noor Ul-lslam Mosque & Community Centre
Trustees. Annual Report (Incorporating the Dlrectofs Report) (eonUnii•lJ
Year ended 31 December 2022
Small company provlslons
Thls repcrt has been prepared in accordance with the provisions apF4icabb to cC￿panIeS entitled to
the 8mall compantes exemption.
The trustees. annual report was approved on .l.i.-oZ-...Tr>z¥....... and signed on behalf ofthe board
of tnJst8e$ by:
Mr O l Yusuf
Trustee
Mr A l Yusuf
Trustse

Noor U14slam Mosque & Community Centre
Indopondent Examinerfs Report to tho Trustees of Noor U14slam Mosque &
Communlty Centre
Year ended 31 December 2022
We report to th8 trustees on our exaM￿ation of the financial statements of Noor Ul-lslam Mosque &
Communlty Centrellhe charity.) fv Ihe year ended 31 D￿mber 2022.
Re8ponslbllltles and basls of report
As tha charivs trustees you aro r6sponsibl8 for Ihe wePara1k￿ ol the account The charitys tusteeg
consider an audit ts not requlred for the year (under $43 (31 of th8 Charities Act 1993 (the Act) It is my
responsiblllty to Examine th8 accounts (under s43 (3) (a> of Ih6 1993 Act) Follow the procedures laid
tknln in tha Gen6ral DIrectIc￿S gN8n by the Charity Ccrfnmissi)ners under se¢ti)n 43171 {bl of the
Act. and To stat8 wh&ther particular matters hav8 come to our attontlon.
Ind6p¢nd•nt oxomlnorfs •tatement
In Conne¢Yon with our 8xamination. no matter has CO￿ to our attentson:(i) whlch gNen us ￿asonable
Cause lo believe that in any matsdal respect the requiremonts. to keep accounting re￿Jrds In
accordance wilh séction 41 rf the Act.'and to prepare acc4)unt whth accord vAth th8 accounting record
and to cOM￿Y with th8 acco￿ling r4ukements of the ACL hav8 not b8en mel lo vthich Sn our opinlon,
attentlon shoutd b8 drawn in ordor to enabl8 WKlerslandlng of the acc4)unts lo ba raached.
*(2020£
'J L/J 21
SAK2020 Ltd.
Chartered Certifled Accountsnts
Broadway House
Broadway
Cardiff
CF24 1PU

Noor Ul-lslam Mosque & Community Centre
Statement of Flnancial Actlvities
(Including income and expendlture account)
Year ended 31 December 2022
2022
Unrestrrted
fijnds Totsl funds Total ￿nIts
2021
In¢ome and endowmonts
Donations and legaGies
Investment Income
119,241
40.800
119.241
40,800
58,082
39,186
Total Incomo
I￿.041
160,041
97,268
Expandltur•
Expenditure on charllable activiti08
Total •xwndlturo
89.709
89,709
89,709
73.465
89,709
73,465
Net Income and n•t movemont In funds
70,332
70,332
23,803
Roconclllatlon of funds
Total funds brought forward
Total funds Can[￿ foAYard
975.430
975,430
1,045,762
951,627
975,431
1,045.762
Th8 ststemenl of fln8nclal athltl8s Inc4udeg all galns and losses recwSsgd In tho year,
All Income and expendtture derfv8 from o)ntinulng actiwtios.
The notes ¢Jn page5 6 to 11 fomi pal of these financial statamwts.

Noor U14slam Mosque & Community Centre
Statement of Financlal Position
31 December 2022
2022
2021
Flxed assets
Tangible fKxed assets
911,231
897.779
Current a8sets
Cash al bank and In hand
157.531
77,651
Not current assds
157.531
77,651
975,430
Total assets curnnt Ilabllhlog
1,068,762
Credltors: amounts falung duo after morn than ono year
Not asse18
12
23,000
1.045,762
975,430
Fund8 of the tharlty
Unrestrfcted fijnds
1.045,762
13 1,045,762
975.431
Total charlty funds
975,431
For th8 year ending 31 DeC￿ber 2022 th8 charlty was entitlad to exemption from 8udit under secli
477 of tho Compani88 Act 2006 relating lo Small ￿m￿les.
Trv5tee8' responslbS1tti88.'
The members have not requlred th8 cornpany to obtaln an audit of Its financlal statements for the
year In qu8stion in accordance wSth sectlon 478,.
The trust86s a¢kno￿d98 thelr respcrflsibilibes for o)mptywvJ vAlh Iha wulrements of the Act
with resi)8ct to aC￿un11ng fO￿)rdS the Fwaratlon of financlal statements.
Thése financlal staleménts have been prepared in a¢¢C￿anC¥ wllh th& provisions appllcabla to
companles subject to the smo11 companies. reglm?.
These fhan¢lal $18tements were approved by the toard of INSt￿ arbd authorised for i$$ue on
1.1•3-. .ailV............ and are slgned on beh4[ of the board by..
Mr O l Yusuf
Truste8
Mr A l Yusuf
Trustea

Noor Ul-lslam Mosque & Community Centre
Notes to the Financlal Statements
Year ended 31 December 2022
General Infomiallon
The Charity is registered in Ensland and Wales and th6 address of the register office is 17 Maria
Street. But8town,Cardiff CF10 SHH.
ststomgnt of compll8nGe
These finaM¥al statements have been wepared in 0)m￿lanCe with FRS 102, 'The Fln8noi81
Reporting Standard applicable In the UK and the Republic of Ireland,, the Statement of
Recomm8nded Practice applKatl8 to charftw preparirYJ Ihelr acC￿nts in accordan¢e with the
Financlal Reportin9 Standard applicable in the UK and Republic of Ireland (FRS 1021 IChaTiti88
SORP IFRS 10211 and the Companw Ad 2006.
Accountlng pollcles
Bas1• of pr•paratlon
The financld stat6ments hav6 b66n prepared on the historical cost basis, as modified by th&
revaluallon ol certaln financial assets and liabllititis and investrtht prop8rtb8s measured al falr
value through income OT expendibjre.
The financial stalemenis are prepared tn $iertlng. which Is the furKtlonal currency of the entity.
Golw COn￿M
Ther6 are Tr) malerfal Unc￿alntIe9 about tha charlvs ability to continue.
Fund acGountlng
Unrestrlcted funds 8r6 avallable us8 at lh8 dlscretson of tha Irusl688 lo fijrther any of the
charlty's purp)$es.
Deshanated fund8 are unrestrld8d fund$ eannarked by the tn￿18￿$ for parthjjlar fvrturo prolact or
commitm6nL
Restricted funds are subjecled to restrictions on their expenditure dedared by the donor or
Ihrough the terms of an appeal. and fall Into on6 ot Iwo suklas$6s.' reslricted income funds or
endowment fund$.

Noor U14slam Mosque & Community Centre
Notes to the Flnancial Statements (GODlthuod)
Year ended 31 December 2022
Accounting pollclo$ (¢•nlthii
Incomlng resourc•$
All incoming resourc8s are induded in th8 stslernent of financial acuvities when entittement has
passed to the charity," it is probable that the e￿n0M￿¢ beneffts associated with the transaction
will Ilow lo the tharity and the amount can be reliably n￿asUred. The following specific policies
are appli8d to P8rtitwlar cateL*Jrie8 of Sn¢(#ne:
come from donations or grants b rwnlsed when Ihere ts evklence of entitlement to the
glft, recelpt Is probab18 and Its arnount ￿ be measured reliabty.
1&3acy Incom8 Is rwnlsed when receSpt18 probabl6 and 8ntiU8m&nt ts established.
Income Irom d￿sated goods Is me88ur8d at the falr value of the unl&s$ this is
ImpraGlical to measure re118bly. In which case the value is derived from the cost to the donor
or the e8timat8d resale value. Donated facilrtltss and se￿iceS reo)gnised in the
accounts wh8n recefved if the v4ue can be reliably measured. No amounts ar8 incbjdgd
th& contdbudon of general volunteers.
Ino)mo from contracts the tsupp￿ of seN1￿3 Is recognised with tr*e dellvery of the
¢onlracted servlce. Thls b cjasslfied as unrestrfcted fvnds unless there 1$ a contraclual
requlrement for it to be spent on a Part￿l•r purpose and retumod if unspent, in ￿lch case
il may be regarded as restrlcted.
Resources expond•(I
Expenditure is recognis8d on an acc￿81$ ba$l$ ￿ a Ilabllity [8 Incurr&J. Expendlture Snclud6s any
VAT which cannot be fully recover￿. and Lg ¢lassifi8d under headlrwjs of the statement of
flnancial activities to whlch it relates:
expenditure on raising fund8 indL&Jes the c£ssts of all ftJndraL8lng acu￿be8, events,
nOr￿aritable trading activiti6s. and the s816 ofdcmated goods.
expendibJre on tharitable actNibes inc*Jdes all costs Incurred by a charity In underlaklng
athilies that further its charitable alm$ for the benefit of its benefi¢iaries, Èncluding thos8
support (¥stS 8fKI costs relaung to the govomance of the tharrty apportioned to charitable
tlvities.
other expenditure Indudes all 8xpenditure that Is neither r81ated to ratglng funds fN the
charity nor part of Its expendilure C￿ Charilable actwlbes.
All costs are alk#￿ted to expgnditure categories reflecting the use of the r690ur¢e. Direct costs
attributable to a single aclNity are alk)c*ted directty lo that aclivty. Shared costs are apportioned
between the actNitses they contribute io on a reasonable, lustifrable and consistent basls.
Tanglble assets
Tanglble assets are initlalty recorded at cosL aThl subsequenty stated at cost less any
aCCu￿￿lated depreuation and impaimient losse5. Any tangible assets ¢arried al revalued
amounts arg recorded at Ihe fair valu6 at the dat8 of r9valuation less any subsequent
acCU￿lated depreciation and subsequent aC￿mUlated tmpairment losses.

Noor U14slam Mosque & Community Centre
NotOS to tho Financial Statements (conthu
Year ended 31 December 2022
Accountlng pollcles (c0nrfn￿)
Tanglbl• a￿ts (coiiun
An In￿eaSe in the caryiig amount of an asset as a resutt of a revaluation. Is re￿gnISed in other
recognised gains and losses. unless It reverses a charge impai￿ent that has pr&viously been
rec(MJnised as expenditure wilhin the statement of finandal activiks. A decrease In the c8rying
amount of an asset as a result of revaluation. is re¢ognlsed in other recognised gains and losses,
except to which il offsets any preV￿u$ revaluation gain, in whlch case the loss is Sho￿ within
other re￿niSed galns and losses on Ihe statement of fina￿la1 activities.
Dopveclatlon
Depreciatlon L9 calc#JLqted so as to write off the Cost or v81uallon of an assec loss its r8sldual
value. over the useful eccfiomic life of that asset a5 follows:
knpakni•nt of Ilxod ass•ts
A revlaw indicators of Impainnent is carried out at ea(* r8pNting dat8, wllh the recoverabl8
amount being estimated ￿ere such indicators exi8L INhere the carying value exceeds the
recoverable amount, the assel is impaired aGcordin9ly. PrK)r impaI￿nents are also revigwed for
posslJl8 reversal at each reporting date.
For Ihe purpos88 of IM￿m￿nI t8slkng, vA)en It ts not possi1￿8 to estimate tho rècoverable
amount of an indmdual ass6t. an e5bmate 18 made of the recoverabl8 amount of the
Ca8￿generatIng unit to which tho asset bebngs. The caslFgenerating unll 1$ the smallest
Identrfsa￿￿ group of assets that includes the asset and generatss cash inflows that largely
Indopendent of the Gash Inflows from other assets (r groups of assets.
For Impalm￿nI 18sllrvJ of gcthvMI, the gocthill a¢qulred In a busine￿ ¢ombinatSon Is, from th&
cquisltlon d81e, allocated lo each of the ¢ash*eneratsng unlts that are expected to benefit from
the syn8rgl8s of Ihe comblnatton. krespecfve of vthether other assets or liabAities of the charlty
ar6 as$hJned to th088 unlts.
Flnan¢lal Instrumonts
A financl81 asset or a fmanclal liability is recognlsed onty when the tharity be¢om6s a paty lo th8
Contractual pfovisions of the ThtNmenL
Basic flnandal InstnThents are initialty re¢ognised at the amount receNable or payable In¢ludlng
any related tr￿S8¢11cM costs.
Current assets and ￿rrent liabillties are subsequenty mèa$ured at the cash or other
considerallon expected to be pald ￿ Feceived and not dIsc￿nted.
Debt instruments are subsequenty measured at 8mortlsed c£6L
re investments in shares are publicly traded or their falr value can othetWi8e be measur8d
reliabfy, the investment is subsequenty measured at feir value with tharvJes in fair value
recognised in income and expenditure. All other such investments are subsequendy measured at
cost less ImpawmenL

Noor U14slam Mosque & Communlty Centre
Notes to the Financial Statements (wJth(MdJ
Year ended 31 December 2Q22
Accountlng pollclés
Flnanclal In8tswmonts (condnu&•
Oth8r financial instrum6nts, incI￿1ng derwatrves, are wiitialty reC￿3￿sed at fair value, unless
payment for an asset 18 deferred beyond r￿n81 buslness tem￿ ￿ financed at a rate of interest
Ihat Is not a mark6t rate. In which cage the asset Is measured at the present value of the future
paym8nts discounted at a market r*e of Interest f(¥ a similar debt instrumerrt.
Other financial instrum8nts we subsequenty measured at fair value, wlth any changes
recognised in the ststement of fmand81 actsvhies. wilh the exception of hedging Instruments In
designated hedging relationshlp.
Financial assets that are measured at oisl or amortis&Y cost are revl8w8d for Dblective evldenc
of impaimienl at the end of each Trwbng date. If there Is objective evidence of Impalnnent, an
impaimenl loss Is recognised under the appro￿ats heading in the statement of flnanclal
activities in which th8 initial gain was r8cognised.
For all equlty Instruments regardess of signlfiCanr￿. aThJ other financial assets that are
Indlvijually signifThnl. these are assessed indivAYualty for *npairmenL Other financk41 assets are
etther 888e8ged IndfvldLfdNy or groupod on the basis of sknllar crwjit risk ctsr8cterfs￿C$.
Any r8v6r8al$ ol impairm8nl ar6 re￿nISed imm&Jialety. to the 8xt8nl that th6 rovorsal do85 not
result In a ￿rying amount of the financial asset that exceeds vthat th6 carySng amount would
have been had the Impairment not prevk)usly been recognised.
Llmltod by guarant••
Donatlons and legacles
Unr8strlct8d Totsl Funds Unrestrlcted Total Funds
Funds
2022
Funds
2021
Donallons
Donation5
Friday Coll8cUons
Tuillon Fee
66,104
18.347
34.79J
66,104
18,347
34,790
119,241
10,516
8,560
39,006
10,516
8,560
39,006
58,082
119.241
58,082
eslment Incomo
Unrestrkbj Total Fund• Unrestrkled Totsl Fwds
Funds
2022
Funds
2021
Furfough Grant
Rent
8,796
30,3
8,796
30,390
40.8IXI
40,800
40,8
40,8
39,186
39.186

Noor U14slam Mosque & Community Centre
Notes to the Flnanclal Statements (conllnu¥
Year ended 31 December 2022
Expendlture on chaTilabh activltiés by fund typg
Unr8slricled Total Funds UnrestricteAI Total Funds
Funds
2022
Funds
2021
Support costs
89.709
89,709
73.464
73.465
Expenditura on charhabh actlvilios by actlvlty typo
Supp(￿1 Total funds
2022
Total tund
2021
Govemance costs
89,709
89,709
73,465
Not Inc¢x
Nel Income IS 81ated after chargIn￿(credNlng).
2022
2021
D8precEatlon of tsThJlble ￿ed a8sets
2,548
3,184
10. Staff costs
Th6 averag8 head count of emtdoyeeg during the year was Nil {2021: NII).
No omployoa employ80 b￿Offits of than £60,000 durlThJ the yoar12021: NII).
11. Tanglble flx•d assets
Fièehold
Flant and Flthres and
property mathinery
fithngs
Total
Cost
At 1 January 2022 and
31 Docember 2022
487.240
413,800
43,346
944,386
Dopro¢latlon
At 1 January 2022
Charge for th8 year
At 31 D•cémber 2022
30,607
2,548
30,607
2,548
33.155
33,155
Carrylng amount
At 31 Decembor 2022
487.240
413.800
10.191
911,231
At 31 Decernbar 2021
487.240
413.800
12,739
913,779
10

Noor U14slam Mosque & Communlty Centre
NotOS to the Financial Statem•nts (con8nts
Year ended 31 December 2022
11 Credttors: amounts falllng due after more than on• y•ar
2022
2021
Bank loans and overdrafts
23,000
13. Analysls of charltsble fvnds
UnreJtrl¢tod funds
At
1 January 20
At
31 De¢embe
r 2022
Income Exp8nditurg
General funds
Unrestricted fund 2- desc In alcs
57.887
917,543
18AI.041
189.709)
128,219
917,543
189.709} 1,045.762
975.430
180,041
At
31 D8cemb8r
2021
1 January 20
21
I￿Orne Expondlture
General funds
Unrestricted fund 2- desc n alc8
97.288
(73.4841
57,888
917,543
975,431
917,543
951,627
97.268
(73,4641

Noor Ul-lslam Mosque & Community Centre
Management Inforniatlon
Year ended 31 December 2022
Tho followlng pay8 do not f¢ymi part of the fknanclal $latemgnts.
12

Noor U14slam Mosque & Community Centre
Dètailed Statement of Financial Activitios
Year ended 31 December 2022
2022
2021
Income and endowmonts
Donatlons and legacles
Donalions
Friday Colledons
Tuition Fee
66,104
18,347
34,790
10,516
8,560
39.006
119.241
58,082
Invoslment In¢ome
Furlough Grant
Rent receNed
8,796
30,39)
39,186
40,800
40.800
Total Income
160,041
97,268
Expondtturo
Expendlturo on charltablo actfvttl
Wageslsalaries
Rates & water
Heal & Llght
R6paSrs & malnlenance
Insurance
Funeral & Events Exp8nses
Refr8shment for children
Telephone
Sundry Exp6nse8
DepreC￿tIOn
Postage, Slatlonery & Books
Cle8nlng & Rebjse
52.190
2,631
4.866
8,946
2,451
8,662
3,010
588
2,569
2,548
446
802
46,497
3,135
5,025
3,086
2,269
2,649
535
5,341
3,184
932
812
89.709
73,465
Totsl 8xpondlturo
89.709
73,465
Net Income
70.332
23,803
13

Noor Ul-lslam Mosque & Community Centre
Notes to the D8tail8d Statemont of Financial Activities
Year ended 31 December 2022
2022
2021
Expendlluro on charltabh actlvitl•s
Govèmancè costs
Wageslsalaries
Rates & wat6r
Heat & LwJht
Repairs & maint6nanc8
Insurance
Funeral & Events Expenses
Refreshment for children
Telephone
Sundry Expenses
Depreclallon
Po8t2ge, Statlonery & Book8
Cleanlng & Refvse
52.190
2,631
4,866
8,946
2,451
8,662
3,010
588
2.569
2.548
446
802
46,497
3,135
5,025
3,086
2,269
2,649
535
5,341
3,184
932
812
89,709
73,465
Expendlturo on charltable actfvlll6•
89,709
73,465
14