CHARrrY REGISTRATION NUMBER= 701689 Noor Ul-lslarn Mosque & Community Centre Unaudited Financial Statements For the year ended 31 December 2024 SAK2020 LTD. Chartered Certified A(xountants Broadway House Broadway Cardiff CF24 1PU
Noor Ul4slam Mosque & Community Centre Financial Statements Year ended 31 December 2024 Page Trustees. annual reFK)rt Independent examinerfs repDrt to Ihe trustees Statement of financial aclivities (induding income and expenditure account) Statement of financial positson Notes to the financial statements The following pages do not forni part of the financial ststsments Detailed statement of financial activtties 13 Notes to the detailed statemenl of financial athvities 14
Noor U14slam Mosque & Community Centre Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 December 2024 The trustees present Ihew repoti and the unatmlited finanrx81 Statemt5 of the chwrty for the y88r ended 31 D8c8mber 2024. Rèf•ren¢¢ and administrative details Reg15teTEd charity name Nc#Jr Ul.lslam Mosqu8 & Comnwnity ctre Charfty registration number 701689 Company r•gistratlon number Principal offiro and regist•r 17 Maria Street office Butetown Cardiff CF105HH UK The trustees Mr O I Yu5Ut Mr A l Yusuf Mr A Yu5uf Mr A fvl Baslmr Ind0pdent examinor SAK2020 Lld. Chartered Certtfi8d Accountsnis Broadway House Broadvay Cardrfr CF24 1PU Oblèetives arhd actlvitie5 The OW'eGtive of the Noor Ul-tslam Mosqlbe and Community Centre to serwe the local Muslit Community primarily as a pla of w(ship and re&gityJs teachings. On the daily basis the building provides and facilitates worshypirvJ faelities for kjcal lo practi theK religion in harmony in congregatiw or as individual. Review of culturnl cenQr¢ Seven days a week youn9 chi1Jr beiwn the a9e of 5 and 14 we lo be laught the Citab.0n of Holy Quran in Arabic aboul their TelwJious cultural bdiets and in ErwJli5h. There are 200 odd children registered with Noor Ul-lslam Mosque The bing is also used by teenager and the elderty lo h(Ad talks alxjut education. empbyrT training. sport and issues in Ihe general affecting thr daily lives. As and when requested NOOT Ul-1sL4m Mosquè & Comrnunity Centre organises and fa¢ilities Faith visit pryJgrammes fcf sch(th. Plans for futurv riots The Sent building (xnnol cald the nee(Is of grcthity communty the area. Management is annin9 to trffjjild an exten5W to uKrease the nwue (pacity.
Noor Ul-lslam Mosque & Community Centre Trustees. Annual Report {Incorporating the Oirectorfs Report) (OwlinrdJ Year ended 31 December 2024 Small eompany provlsions This report has been prepared in accordance tIE provISKx applicabl? to (x)mpanies entled to the small companies exempl1. The trustee5' annual report was approved on . trustees by.. rxj suned on beha of the board of Mr O l Yusuf Trustee MrA I YusLrf
Noor Ul-lslam Mosque & Community Centre Independent Examinerfs Report to the Trustees of Noor Ul-lslam Mosque & Cornmunity Centre Year ended 31 December 2024 We report lo the trustees on our examirtatK)n of the statements of Nour Ul-lsbm M05que & Community Centr8 (Yhe charrty.) kn the year ended 31 Der£mbèr 2024. Responsibilities and basis of report As the charitys Irustèes you are S)nsib Icf ihe prepardtKin oflhe aewunt. The chariWs tnjslees onsider an audit is not required for Ihe yeai lunder s4313} of the Chant5 Act 1993 (the Act) It is our iesponsibility to Examine the accounts lurKler s4313) (al of Ihe 1993 Act) Fdbw the prOdureS laid (kwn the Genéral Di¢tn5 gwen by the Charrty cMiSSIOnerS under seCtn 43171 Ibl DI the Act, and to state whgthgr parlKuk maltas have come lo our attentK)n. Independent gxaminees stateTnenl In Connection with our examination, no mattèr has come to our aitention'.{il whth given us reasonable cause lo bdieve that in any material respect the Tequirementg lo keep accAxJnttng records in accordanTr with section 41 if Ihe Acl: and to prepare ar£wnt wlmch accord with the accountiTrJ rÉcord and lo tomFAy with the 8wovnbng rglUwenIS of the Acl. Iwe been mel lo which in our opinion, 8ttenb.on should be drawn in order lo enab underslanthng of the unts to be reached. •<zq)Z-o a Iqio (fLknL 201 ependènt miner SAK2020 Ltd. Chartered Certified AccA)untants Broadway House Broadway Cardiff CF24 1PU
Noor U14slam Mosque & Community Centre Slalement of Financial Activilies (including income and expenditure account) Year ended 31 Decernber 2024 2024 2023 Unrestr¢ funds Total fvTKls Tolal bjnds Incorne and endowments Donations and legacies Investment income 1.938 30.727 100,938 30,727 84.157 38,326 Totsl income 131.665 131.665 122.463 Expenditure Expenditure on chwitsble aEtNrtTres Total expenditure 168.512 168.512 87.439 168.512 168.512 87.439 Net {expenditur#)hncome and net rnOTrnnent In fvnds 136,8471 {36.8471 35,1)44 Reconciliation of funds Totsl funds brought fcttward Totsl funds carrS8d forward 1.080. 1.060.806 1.043.959 1,043.959 1.045,762 1.080,806 The statement of fin¢1?1 activitres indudes all gains and IDS5es r8cwwd in the year. l income and expeThJiiure derive frixn IxJnts"nuirg actiwties. The note5 on page5 6t0 11 fomi p¥l•f financial 5ts1gtnÈnts.
Noor U14slam Mosque & Community Centre Staternent of Fjnancial Position 31 December 2024 2024 2023 Fixed a55ets Tangible fixed assets 11 908.797 9,193 Current assets Cash at bank and in hand 15Y.301 194.717 Creditors.. amounts falling due within one year Net current a55ets 12 1.139 104 158,162 194.613 Totsl assets less current liabilitlès 1.(6.959 1,103,806 Credit¢xs: amounts taiiny due after more than one year Net assets 13 23.000 23.000 1.043.959 1,080.806 Funds of the charity UnrestriGled funds 1,043,959 1.080,806 Totsl charity lunds 14 1.043.959 1.080.806 Foi the year endirKJ 31 December 2024 Ihe ¢hwfy wa5 enbtled to exemption from audit under section 477 of the Companies Act 2006 rati to smau wtnpanie5. Trustees. responsibibti8S'. The members have not reqtAred Ihe compary to oblain audit of tts financia stalernents for the year in qUeSth in 8¢c(Ydance vth section 476: The trustees acknovknj ts1r lbIllIeS ts conwyry fth the reqU1ments of the Act wth resp1 to accounbng r8c(xds and Ihè prepalon offirCIat ststements. Tse financial stalements have been preped in [dan wrfh the provisn$ applKable to cornpanies subjed to the small companies. ragine. These nancial s t1$ Mre approved by the tKord of truslBes arxj 8uthoris•J for issue on ., and are signed on behalf ol the t)ard by". l&-o Mro l Yusuf Trustee Mr A l Yusul Trustee The note5 on page5 6 to 11 fomi part 01th08e financial slaternent&
Noor U14slam Mosque & Community Centre otes to the Financial Statements Year ended 31 December 2024 G•n•Yal it)formatlon The Charity is iegistered in En*nd and Wales and Ihe address d the register Offi is 17 Mwia Street. BuIet0. Carilrfl CFIO SHH. Statement of eomphance These finanual staternents have been kwared in comtAi8w with FRS 102. The Financial Reporb"ng Standard applicable in Ihe UK and the RepUtA of Ireland.. the Statement of Recotnmended PraCte applicable to charities preparirKJ lh acwunts in accordance with the FInarla1 Reporting Standard aplble in the UK and RetI of Ireland IFRS 1021 (Chariites SORP IFRS 1021} and the Companies Acl 2Th)6. Accounting polhci•s Basi5 of prèparation The fmancial ststemellts have been prepared on thg cost basrs, as modified by Ihè revalualion ol certain fInCl Èsseis and liabilrties and investment ptDperties measured at 18ir value through income or expendiiure. The financial stalements are Wepar in sterlng. which is Ihe cwrency the entty. Golng concern There afe no material urnxrtainbes aut the charitys abilty to cOnb"n. Fund accounllng Unrestricted funds are available for use * the disuetion of Ihe Irusteeg its fijrthèr any of the charitls purw6es. DesbJnatèd funds are unrestricted tunds earmarked by the Iru5tee5 partiwlar hUle project or commitment. Restrrted funds are subieded to restsOn$ on their exFwKlthre dedared by the donN or throL¥Jh the tems of an appeal. arnl fall t0 of sthdassgs.. restrictal inttmne funds or endowment furKI5.
Noor Ul-lslam Mosque & Community Centre Notes to the Financial Statements IcoydTh Year ended 31 December 2024 Accounting policies (co In¢omlng fesources All incoming resources are in¢bJded in the &atemer)t of finanoal Nities when entittement has passed tD the charity: sk 15 Kmbab5e th the economic benefits assocwted wth Ihè transaGtion will flow lo Ihe charity and the aTrThJJnt can be reliabw rn&asured. The f(Abwng speGrfL policies are applied to particular (atwi&% of income.. irrne from donations grants 15 recn1j when there is eYen of enlruemènt to the gift, receipt is probth and its amwnt (xn be measur1 rdiably. legacy income recognised when r1p1 is wobable and entitlement is eslablished. incokTE from donalod grx)ds 15 measured at fair walue ol the goods unless ihis is impraclica to measure rÈliably. in whKh case Ihe valuè is derived from the cost lo the donor or the estimated resde VUe. DonateLI fa(xlrts and services are rec(NJnised in the accounts when reCVed if the value can be reaY measured. No amounts are included for the contrib{Jti of general Voltee¥s. incorne from ¢))ntrdCts the ST of wvios is rwnised wilh the (Hivery of the contracted service. TIN5 is classiW as unrestrthd knds urless there is a contraGtual requirement for it io be sPt on a parb"DJl¥ purposè atwj retumed rf unspenl. in which case it may be regatded as triCted. Resources expended ExpeN&tLve is rwnised on an acrJuals basi5 as a liability is 1nctsrd. Experlture includes any VAT whith canTh)t be fijlly recovered. and $5 heJJings ol Ihe stalement of financial aCtlbe$ to whh it relates.. expelrture on raisirrfj funds irKludes the costs ol all (undraisirrfJ actrwties. events, r¥)n<haritatrAe trading activilies. aThl Ihe Sa ofdonated )dS. expeltUre on charitable acbvrt$ ilUdeS 811 cosis incurrvj by a charty in und¢rtaking activitie5 that further its chitable airns fof ihe bènefil of its beneficiaries. irLI]Ing thosè Sltpport costs arKJ costs relating to the of th8 charity apportioned to Charitae actNf(igs. othet expenditure irKludes all èxpendrture that is wther related to raising fvnds for the charty nor part of its expenditure M chariiat4e acti¥itses. Al Eosts arè allocated ID exknditfft (alego5 Teflecting the use of the resource. DiTecl costs alltibutable to a single 8ctivity a alkxatwj dwedy trj that activity. Shad costs are apportioned betwe8n the activities they rnInt*te lo on a reas(4iabb. justifoble and nSIstenI b8515. TangiTrJle a559ts Tangible assels are in131 recorded at cosL and sub5equentty slated at cost s$ any accurnulated deweciation and impairmerrt ktsses. kny taryibk assets catried at revalued amounts are recordeil al Ihe fail Val at the dale of revaluation less any subsequent accumulated dweck4tK&n and subsequent CMUlated impawment10sses.
Noor U14slam Mosque & Community Centre Notes to the Financial Statements {¢¢7ffthdl Year ended 31 December 2024 Accounting pollcies (conbrtuedj Tangible a5s•ts {cOrtti An increase in the carry¥ThJ arrrtIn1 of L asset as a result of a tevaluation. is rettjynised in other recoJnised gn$ aThJ losses. unS it reverses a charge for inpaimient that has PTeviously been recconised as e¥per¥JitUfe ithin Ihe statement finan81 activi$. A decrease in the carrying amount of an asset as a result of rewdluthion, 6 rec9lse(l in olher reco9nised gains and knsse5, exc8pI to which it offsels any km)US fewaluation gain. in wfm.ch case the1055 is shi)wn within other recognised gaS and k6ses Ihe siatement of financHI activities. DÈpreclation Deww3at•)n is Calaj so as to Tlte irfl s1 or yUatH of art asseL less ils residual value. over the uselul eCorKHn life of that asset as folk. Impairment of fixed assets A review for indicators of imFoYm8nt is ¢arrted (Yjt at each date. with the recoverable amount being estimated where such irnlutor5 exist. Where the carrying value exceeds Ihe recoverable amount. the asset is impaired aCoxdgIy. Pnor impaimts are also reviewed for Possible reversal at eath reporting date. For the wrposes of inpairm8nt teslNvJ. when it is poss&?lÈ to estnnatè the recoverable amount of individual assÈt, an esbmale 15 made of the recoverab18 amount ol the CaSenerating unil to which the asset lElor. The (2sfpgenerating unit 15 thè smallest identffiable group of assèts thal dUdeS asset and weTaS cash Infiows that largdy independent ofthe cash inflovts fr(xn other assets or gr¢)ups of assets. For impairment testing of gocth. the gtyyIMII acquffed in a twJsiness combination is. from the acquisition date, allocated to each of the casheneratirvJ tjnits that are ex¢ted to benefit Irorn the synèrgies of the COmna.0n. mYeSpecb ( whethèr olher assets or liabdities of the tharity are assigned to those unrts. Financial instruments A financial asset or a finan(xal lialM&"ty i5 rnISed orty when the dwty becomes a party lo thè ontraclual w>visions ofthe instwmènt. Basic firhancial instruments are irntially recognised al Ihe am(wnt receNabk or payable induding any related iransaclm costs. Current assels and cuwent IiatSibe5 are subsequenuy rneasured at the cash othei sider81th)n expeded to paid or recewed and not dTscwnted. Debt instruTnents are sub5eqLWtty measured at arn(Mlssed cost. Where invesbnents in shares are pubkty traded their fair ¥abJe can olherwÈ5e be measurèd reliabty. the inve5trnent is subsequentty measuT&J at fa value with changès in faif value recognised in income 3TrJ e¥peTh*tyr•. M Lrther estMents are subsequenuy measured at cost less impairment_
Noor Ul-lslam Mosque & Community Centre Notes to the Financial Ststements Year ended 31 December 2024 Accounting policies (<oth Financial instruments {conthW• Other finanryal instruments. Thiduding deri¥atNe5, a initially iecognk8e(J al fair value. unkss payment for an asset is defer beyond nomial tW5iness tem15 or financed at a Tate of interest that Is Th)t a markèt rate. in whth case the assel is measured at the present value of the future payments discounted al 8 markel rale of interest f¢y a simdar debt instrunnt. other financial instrutnents are subs&]uently measured ai fair value. wilh any changes recognised in th$ statemènt of financial acbvsb"es. wth excepti of hedging instruments in a designaled hedg relationship. TInarla1 assets that ar8 measured at cost amortiSEd cxtst ale reviewed for obi'ecbve evidence of impairment al the end of each reportiNJ date. If there is objectivè evidertt of impairment. an impairment loss is recognised under the apyopriè hIng in the slatement of ffinancial achvl(ies in whtth the initol gain vas recognised. For all equty instsuments regar¢Jess signifThnce, and other fina191 assets that are Individually signift3nt. these are assessed irKlividualty f hTnparnienl. Other finanual a55eb are either assessèd sThJividualty or gr(xJped w Ihe basis of sunilar risk chaTacterists"cs. Amy reversals ol impairmenl are reLxvJni5ed llnMediate. to the extènt that the rèversal does not result in a (31rying amount of thè finanual asset Ihat &xce8ds wh8t the Ixrying amount would have bèw had Ihe iff4)aimeftt not prevISIY been rwgnised. Limitéd by guarant•e Donations and legacies Urtyeslricted Totsl Funds UNestri(Aed Totsl Funds FuThts 2024 Funds 2023 Donations Donatn$ Friday Collection5 Tui140n Fee 71.255 11.793 17.890 100.938 71.255 11.793 17.M) 53,081 8.076 23.000 53,081 8,076 23,000 100.938 84.157 84,157 Investment income Untr1ded Total Funds Unrestrided Total Fund8 Funds 2024 Funds 2023 Reni receivwl 30.727 30.727 38.326 38,326 Exnditre on chariiable activitl•s bylund type Unrestsicted Tolal Funds U¥westEicted Total Funds Funds 2024 Funds 2023 Support o)sts 168.512 16B.512 87,439 87,439
Noor Ul-lslam Mosque & Community Centre Notes to the Financial Ststements {wilvyx Year ended 31 December 2024 Expenditurè on Charitsble activits•s by actlvity type Supwt Total funds 2024 Total fund 2023 Govemance costs 168.512 168.512 87.439 Net lexpendSture)fincome Net (expenditurellinccrfne is ststed afterchar9n(U8drt1J}. 20T3 Depreaation of langible fixod assets 2.038 10. Stsff costs The lot81 staff costs emFknee tefft$ for the repoFtitvJ pwd are analy8ed as follows.. 2023 Wages and salaries 39.391 46,940 The average head count ofempknyees thjrng yèarw85 Nil (2023.. Nfi). No employee received employe8 benefts of than £60.(W during the year (2023: Nill. 11. Tangible fix•d ass•ts Freehold PLant and Fixtures and property macmery fittings Total Cost Al 1 January 2024 Additions 487.240 413.8L 43.346 1299 944,386 1.299 At 31 D•cernber 2024 D8precialion At 1 JaTWry 2024 Charge for the year At 31 December 2024 487.240 413.800 44.645 945,685 35.193 1.695 35,193 1,695 36,888 36.888 Carrying amount At 31 December 2024 487.240 413.8(KJ 7,75T 8.797 Al 31 Decemter 2023 487.240 413.8Tr) 8.153 909,193 12. Crtdltors: amounts falling due withSn om y 2024 2023 Accruals and deferred itKome Social security and other laxes 104 1.139 104 10
Noor Ul-lslam Mosque & Community Centre Notes to the Financial Statements Year ended 31 December 2024 13. Creditors: amounts lalllng due after more than on• y•ar 2024 2023 B8nk loans and overdrafts 23,000 23.000 14. Analysis of charltable funds Unrtstrkt•d fund5 At 31 Decembe r 2024 1 J8nuary 20 24 Inccrfne Eypendilure Gewa5 fLSnds Unrestrted lund 2- desc in alc5 163.263 917,543 131.665 (168,512) 126.416 917.543 1.080.806 131.665 {168,512) 1.043.959 At 31 Decernbpr 2023 1 January 20 23 G8n8ral funds Unre$tricled fund 2- desc in alcs 128.219 917.543 122.483 (87,4391 163.263 917,543 1.045.762 122,483 {87.4391 1.080.806 11
Noor Ul-lslam Mosque & Community Centre Management Irrformation Year ended 31 December 2024 Tho folkiwtng pag&s do nol fomi part of the firwcial ststgment& 12
Noor Ul-lslam Mosque & Community Centre Detailed Statement of Financial Activities Year ended 31 December 2024 2024 2023 Income and doWmrtts Donations and legacies Donations Friday Colle¢kn"ons Tuition Fee 71,255 11.793 17.89) 53,081 8,076 23,000 1.938 84,157 Investment income Rent received 30.727 38.326 Total incorne 131,665 122.483 Exptndlture ExPendIre on charitable aeOvltl•s Wagesls8larie5 Donation paKI Ratès & water Heat & Light Repair5 & mainten8n¢e Insurance Funeral & Events Expernses Refreshment for thiklren Accountancy fees Tdephone Sundry EKpenses Dèpreciation Postag¢. StalKJnery & Bo Cleaning & Refuse Bank charges SubScriptn feès 39.391 28.643 8.720 14.138 53.269 3.113 12.471 1,606 3W 713 1,354 1,695 289 1.616 27 1,167 46,940 4.428 4.699 8.537 7,742 2.500 6,343 586 30 625 145 2,038 2,192 168.512 87,439 Total expenditure 168.512 87.439 Nel lèxpendlture)fincome (36.847) 35.044 13
Noor U14slam Mosque & Community Centre Notes to the Detailed Statement of Financial Activities Year ended 31 December 2024 2024 2023 Expenditure on charitable adiviti95 Governance cost5 Wageslsalaries Donation paid Rates & water Heat & Light Repairs & maintenance Insurance Funeral & Events Expenses 39,391 28.643 8.720 14,138 53.269 3.113 12.471 1.806 46,940 4.428 4.699 8,537 7,742 2.500 6,343 F 11 Refreshment lor children Accountancy loe5 Telephone Sundry Expenses Depreciation Postage. Stationery & BkS Cleaning & Refuse Bank chatges Subsuiption fees 300 713 1.354 1.69S 300 625 145 2.038 364 2,192 1.616 27 1.167 168.512 87,439 Expenditure on tharitabk adivitles 168.512 87.439 14