REGISTERED CHARITY NUMBER: SC013142
Re
ort of th& Truste8s and
Audited FinanThal Ststements for the Year Ended 31 March 2024
Jamiat lttihad-ul-muslimin
Arxountants Plus (Hamilton) Lld
TIA Accountants Plus
Statutory Auditor
Second Floor
Airbles House
270 Airbles Road
mother￿?11
ML13AT

rniat Ittihad￿l-MUsl1mln
Contents of the Finan¢t81 Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
Report of the Independent Auditors
4 to 7
statement of Finanaal Activittes
Balance Sheet
Cash Flow Statement
10
Notes to the Cash Flow Statement
11
Notes lo th8 Financial Statements
12 to 19
Detailed Statement of Financial Aciivities
20 to 21

iat lttihad-Ul-Mu51i
Re
ort of the Trustees
for the Year Ended 31 March 2024
The trustees present their report with the finan￿al statements of the charity for th8 year ended
31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by
Charitl8s: Stat8m8nt of Recommended Practi* applicable to ¢harrtEs preparing their aGGounts in
accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) {eff8ctiv8 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and alms
The aims and objectives of the Jamial lttihad Ul Muslimin are:
- To prowde a meeting pla￿ for ethnic minority groups settled in and around Glasgow.
To prornote a greater awareness of religion and edu￿tion by hokling various classes and
lectures on topics affecting the communty.
- To promote the language skills of the various ethnic Minorit￿ groups in and around Glasgow.
- To provide a platto￿n for the issues conceming the ethnic minoiities.
- To promote ethnic arts and skills.
To increase awareness of the advantages of education and to help ethnic minority groups
improve their standard of life through communty education.
FINANCIAL REVIEW
Prlnclpal fundlng sources
The main SOU￿ of incom6 continues to be by way of collections and donations from the
congregation. Other sources of income include fijnerals: sthool fees, kitthen and hall lets and car
park fees.
Incoming rèsouros in 2024 ￿re £1,579,233 compared to £1.616,101 in 2023. Resources
expended were £1,570,620 compared with £1.879.871 in 2023. Net incoming resources were
£8,613 (2023.. Nel outgoing £63.770).
Reserves policy
The Executive Committee has examined the chatitys requiremenls for reserves in light of the main
risks to the organisation. It has established a policy in line with charity regulation guidelines
whereby th& unre$tri¢ted revenue funds not Commttted or invested in tangible fixed assets held by
the charity should be 3 months of the current annual experKliture. The target level is therefore
£265.000.
The present level of unrestricted funds, exduding designated funds, available to the charity are
£518,949 which is the equivalent of 25 weeks expenditure.
STRUCTURE, GOVERNANCE AND MANAGEMEKr
Governing document
The charity is controlled by ts goveming d0￿Ment. a deed of trust and constitutes an
unincorporated charity.
Racrultmant and appolnthient of naw trustees
In accordance with the Constitution the members of the Executive Committee shall be elected
2-yeady at the Bi-Annual General meeting of the members by the majortty of votes of those
present and shall hold Offi￿ until their successors are appointed at the next Bi-Annual General
Meeting.
Pag8 1

Jamlat Iitl
slimin
of the Tru
Y r Ended 31 Mard) 2024
fort
STRUCTURE. GOVERNANCE AND MANAGEMEKr
Organlsatlonal structuro
The Executs've Committee meet at least once a month throughout the year lo administer the
charity. They have pjwer to apwint SFecial or sub-commrtlees for speafic purposes and mem1￿rS
of Ihe Society not membets of the Committee may I￿ appointed members of such
SUb￿COmMittees.
Title to all heritable propert￿$ of the tharity has b&n vested in the Pro￿rtY TNstees tho regulate
Ihe use and occupation of the proFerties vested in them. They are also responsible for the
maintenance, repair, rèfurt4shrnent arKI renewal of the Fxoperties. They cannot dispose, lease or
Charge with debt any property except with the prior approval of a resolLrtion supported by thre8
quarters ol the membens.
Induction and trainlng of new trustees
It is a policy that new members of the Executive Comrntttee attend a short induction and training
session where they are briefed on the content of the Constitution, the decision making wo￿&8, the
business plan and recent financial performance of the Gharity.
Risk management
It is a policy that the Exe(yJtive Committee have a risk management strategy vthich comprises:
- an annual review of the risks the chaiity may face;
- the estatlishment of systems and pr￿dureS to mitigate those risks identified: and
- the lrnplementab'on of prO￿dureS designed to minimise any fx)tential Impaca on th8 charity should
Ihose risks materialise.
REFERENCE AND ADMINISTRATIVE DEfAILS
Reglstered Charfty nUM￿r
SC013142
Prlncipal addres8
1 Mosque Avenue
Off Ballaler Street
Glasgow
G5 gTA
ste
Page 2

Jamial Ittihad-ul-muslirnin
rt of the Trustees
for the Year Ended 31 March 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Auditors
Accountsnts Plus (Harni￿n) Ltd
TIA Accountants Flus
statutory Auditor
Second Floor
rbles House
270 Airble8 Road
Motherw811
ML13AT
Bankers
Bank of Scotland
167 - 201 Argyle Street
Glasgow
G2 8BU
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The IrLSStees are responsibk for preparing the ReFJOrt of the Trustees and the flnanclal 8tat6ments
in accordan￿ with applicable law and UniteA Kingdom Accounting Standanls (United Kingdom
Generally Accepted Accountlng PracUc*}.
The law applicable to tharities in Scotland. the Charities and Trust￿ Inve8tment (Scotland) Act
2005, Chariti8s Accounts (ScolarKI) R8gulations 20C6 (as amended) and the provision5 of the
tharittys constitukn'on, requires the trustees to prepare financial statements for eadi financAal year
hich gNe a true and fair view of the state of affairs of the charity and of the incoming resour￿$
and application of resources, including the income and expendiiure, of tha charlty for that p&riod. In
preparing those financial statements. the trustees are reqUI￿d to
select suitable accountlng poliaes and then apply them conslstenty.
obseNe the methods and princAples in the Charity SORP.,
make judgements and estimales that are reasonable and prudent.,
stale whether applicable accounting standards hav8 bean followad. subjoct lo any material
departure8 disclosed and explained in the financial statements.,
prepare the financid statemenls on the going concem basis unless it is inapprowate to
presume that the charity will continue in business.
The trustees are resFonsible for keeping rxoper accountrng ￿COrdS which disclose wth reasonable
ac(#Jracy at any time the financial position of the charty and to enable them to ensure that the
financial statements comply wtth ts ChartlK8S Trustee Invéstment (Scotland) Act 2005, the
Charities Accounts (Scotland) Regulations 2(K16 {as aTnended) and the provisions of Ihe charitls
constitution. They are also respon8ible for safeguarding the a888t8 of the tharity and hgnce for
taking reasonable steps for the prevention arKJ detection of fraud and other irregularitie8.
Approved by order of the board of trustees on ......
tr£half by=
and signed on its
Page 3

ort of the Inde
ndent Auditors to the Trustee8 of
Jamiat lttihad-ul-muslimin
Oplnion
We hav8 audited the financial stataments of Jamiat lttiha&UI-Muslimin (the 'tharity') for ￿ year
ended 31 March 2024 which comprise the Statement of Financial Actwities, the Balance Sheet, the
Cash Flow Statement and notes lo the financial statements. induding 8 summary of significant
accounting policies. The fsnancial reporting framework that has been applied in their preparation is
applicable law and United Kingdom A¢countirvJ Standards (Unrted Kingdom Generalty AKepted
Accounting practi￿}.
In our opinion the finanoal statements..
give a true and fair view of the state of the tharity's affairs as at 31 Marc* 2024 and of its
incoming resources and application of resources, for the year then ended.
have been propedy prepared in accordance with United Kingdom Generally AcLepted
Accounting Practice" and
have been prepared in accordance with the requirements of the Charities and Trustee
Investment (Scolland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland)
RegulatIor￿ 20(￿.
Bas18 for opinion
We conducted our audit in accordan￿ Kryth Intemational Standards on Auditing (UK) (ISAS (UIQ)
and applicable law. Our responsibilities under those standards are further described in the
Auditors, responsibilities for the audit of the financial statements seclion of our report. We are
independent of the charity in accordan￿ with the ethical requirements that are relevant to our
audit of the financial statements in the UK, induding the FRC'5 Ethical Standard, and we have
fulfilled our other ethical responsibilities in accordance wrth these requirements. We believ& that
the audit evidence we have obtaingj is suffi(aent and appropriate to provide a basis for our opinion.
Conclusions relating to going ¢on¢ern
In auditing the financial statements, we have concluded that the trusl8es' use of the going con￿rn
basi8 of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, have not identrfied any material uncertairf(ies relating to
events or condib'ons that, individually or collectively, may cast significant doubt on the ¢hariVs
ability to Continue as a going concem for a period of at least twelve months from when the financial
statements are authorised for rssue.
Our responsibilities and the responsibilities of the trustees with tesFEct to going concem 8re
descrlbed In the relevant sections of this report.
Other infonnatton
The trust88s are responsible for the other infomiation. The other information comprises the
infomiation induded in the Annual Report, other than the financial statements and our Report of
the Independent Auditors thereon.
Our opinion on the financial ststements does not Cover the other information and, ex￿pt to th8
extent otherwis6 explicitly stated in our report. we do not express any fomi of assuran
condusion thereon.
In conneLXion with our audit of the finanaal statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with
the financAal statements or our knowledge obtained in the audit or otherwise appears to be
materially mlsstated. If we identfy such material inconsistencies or apparent material
misstatements, we are required to deterniine whether this gives rise to a material misstatement in
the financtal statements themselves. ff. based on the work we have performed, we condude that
there is a material misstatemerrt of this other infomation, we are required to report that fact. We
have nothing to report in this regard.
Page 4

ort of the Inde
ndenl Auditors to the Trustees of
Jamiat lttihad-ul-muslimin
Matters on which wa are requlred to report by exceptlon
We have nothing to rep)rt in resped of the following matters where the Charities Account8
(Scolland) Regulations 2006 requires us to report to you if, in our opinion-
the information given in the Report of the Trustees is inconsistent in any material r8spect with
the financial statements., or
proper a¢¢ounting records have not been kept" or
the finanGial statements are not in agreement with the accounting records and r8tums,' or
we have not re￿iVed all the infomiation and exptanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of TrUst￿S, Responsibilities, the trustees are responsible
for the preparation of the financial statements which give a true and fair view. and for such internal
control as the trustees determine is necessary to enable the preparation of finanaal statements
that are free from material misstatement, vthether due to fraud or emr.
In preparing the financial statements, the trustees are responsible for assessing the charitvs ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and
using the going conc6m basis of accounting unless the tnjstees either intend to liquidate th&
charity or to cease operations, or have no realistic altemative but to do so.
Page 5

Re
ort of the Inde
ndent Auditors to the Trustees of
mial Ittihad-ul-muslimin
Our responslblllties for the audlt of the financlal statements
We have been appointed as auditors under Sedion 44(1)(c) of the Charities aThJ Tru8tee
Investment (Scotland) Act 2￿5 and report in accordan￿ with the Act relevant regulations
made or having effect thereur¥Jer.
Our objeclives ar& to obtain reasonable assurance about %thether the financial statements as
whole are free from material misstatement, whether due to fraud or error, arKI to issue a Report of
the Independent Audilors that inrludes our opinion. Reasonable assurance is a high ￿Ve1 of
assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UIQ will always
detect a material misstatement when it exists. Misstatements can arise from fraud or error and are
considered material rf, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial statements.
The exlent to which our pr(K&Jures are capable of detecting irregularities, including fraud Is
detailed below..
Irregularities, induding fraud, are instances of norrf0mpl1an￿ with laws and regulations. We
design procedures in line wth our reswnsibilities, outlined above, to detect material misstatements
in respect of irregularities, induding fraud. The extent to ￿leh our prO￿dureS are Gapable of
detedng irregularthes, including fraud is detailed l)etw.
The objectNes of our audit are to identify and assess the risks of material misstatement of the
financial statements due to fraud or error, to obtain sufficient appropriate audrt evidence regarding
the assessed risks of material misstatement due to fraud or error. and to respond appropriatefy to
those risks.
The key factors impacting the deleclion of iffegularities are th8 inherent drficulty In detecting
irregularities, the effectiveness of the charity's controls and the natur8, timing and extent of the
audit procedures performed.
We note that rt can be harder to detect irregularittes arising dua to fraud as thay may involve
deliberate COn￿alment or ¢ollusii)n. We focused on laws and regulations that could give rise to a
material misstatement in Ihe financial statements Induding, but not limited to, the Charities
Accounts {S¢otland> Regulat'ons 2006 (as amended). the Charities and Trustee Investment
(Scotland} Act 2005 and signrficant regulations relating to sector in which the charty operates.
Our procedures in relation to fraud and irregulaiities induded l)ui were not limited to..
Inquiries of management whether they have knovAedge of any aGtual, suspected or alleged
fraud.
Gaining an understanding of the legal and regulatory framèworf( through discussion with
management and identrfying how the charity ensures Complian￿ through a review of systems.
Assessing the colleclive ability of the audrt team to identfy or reccgnise non-complian￿ with laws
and regulations. We identified the following as significant and regulations for this charity
Scottish charity regulations.
Gaining an understanding of the intemal corrtrols estsblished to mitigate risk related to fraud.
Making an assessment of the SUs￿ptibIIrtY of the charivs financial statements to material
misstatement
Carrying out a review of accounting systems ar¥J procedure and making an assessrnent on the
effectiveness of its control environment.
Page 6

Re
rt of the Inde
endent Auditors to the Trustees of
Jamiat lttihad-ul-muslimin
Identifying the prinopal risks where fraud could take place eg posting manual joumal entriès to
manipulate financial perfonnance, management bias through judgem8nts and assumptions in
significant accounb'ng estimates and significant onethoff or unusual transaclion. Discussion of these
matters by the audit team.
Review of board minutes arKJ relevant corr6spond8nc8 with regulators and legal advisors.
Agreement of the finanaal statement disclosures to underlying supporting documentation.
The primary responsibilty for the prevention and detection of irregularities induding fraud r8Sts
with both those charged vrith govemance and management.
Owing to the inherent limitations of an audit. there is an unavoidable risk that material
misstatements in the financial statements may not be detectejj, even though the audit is prO[￿rtY
planned and perfonned in accordance with th8 ISAS (UK).
In particular, the MO￿ rernoved from the finanGial transactions, the less likely it ts that we would
become aware of non-compliance with laws and regulations.
As a result of our procedures, VR did not identify any key audit matters relating to irregularities.
A further description of our responsibiliiies for the audit of the finan￿al statements is located on the
Financial Reporting Council's vlebsite at wKw.frc.org.uklauditorsresponsibilities. This description
forms part of our Report of the Indep8ndent Auditors.
Uso of our report
This report is made solely to the Charitys trustees. as a body, in accordance wrfih Regulation 10 of
the Charities Accounts {Scotland) Regulations 2CM)6. Our audit work has been undertaken so that
we might state to the chariws trustees those matters we are required to state to them in an
auditors, rewrt and for no other purpose. To the fullest extent permitted by law, we do not accept
or assume responsibilty to anyone other than the charity and the charitys trustees as a body, for
our audrt work, for this report, or for the opinions we have formed.
Accountants Plus {Hamilton) Ltd
TIA Accountants Plus
Statutory Auditor
Second Floor
Airbles House
270 Airbles Road
MOthe￿ell
ML13AT
Page 7

Jamial lttihad-ul-muslimin
Statemènt of FinanGlal Admties
for the Year Ended 31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricled Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legaoes
1.215,697
363,536 1,579,233 1,616,101
EXPENDITURE ON
Charitable actlvities
General
1.455,320
115.300 1.570,620 1.679,871
NEf INCOMEI(EXPENDrruRE}
{239,623)
248,236
8,613
163,770)
RECONCILIATION OF FUNDS
Total funds Lyought forward
9,231.373
54,153 9,285,526 9,349,296
TOTAL FUNDS CARRIED FORWARD
8,991,750
302.389 9,294,139 9,285,526
The notes forni part of th8s8 financial sL2tements
Page 8

Jamial lttihad-u1￿usI1MIn
Balance Sh68t
31 March 2024
31.3.24
Total
fvnds
31.3.23
Total
funds
Unrestricted Restricted
funds
FIXED ASSETS
Tangible assets
8.358.516
8,358,516 8,366,069
CURRENT ASSETS
Debtors
Cash at bank and in hand
461,637
283,561
461,637
585,950
480,811
598,287
302,389
745,198
3Q2,389 1,047,587 1,079,098
CREDITORS
Amounts falling due within one year
10 (111,W)
(111,984) (159,641 >
NET CURRENT ASSETS
633,234
302.389
935,623
919,457
TOTAL ASSETS LESS CURRENT
UABILITIES
8,991.750
302.389 9,294,139 9,285,526
NEf ASSETS
8,991.750
302,389 9.294,139 9,285,526
FUNDS
Unrestricied funds
Restricted funds
11
8,991,750 9,231,373
302,389
54,153
TOTAL FUNDS
9,294,139 g,285,526
The financial statements were approved by the Board of Trustees and 2Uthorised for issue on
. and were stgned on it8 ￿half ty:
The noles form part of these financial staternents
Page 9

Jamiat lttihad-ul-muslimin
Cash Flow"Statement
for the Year Ended 31 March 2024
31.3.24
31.3.23
Notes
Cash flows from operating a¢tlvltles
Cash generated from operalions
372,689
174,734
Net cash provided by operating acbvities
372,689
174,734
Cash flows from investlng activities
Purchas8 of tangible fixed assets
(385,026)
{61,814}
Net cash used in investing activtties
(385,026)
(81,814)
Change in cash and cash
aquivalents In the reportlng
period
Cash and cash equlvalents at the
beglnning of the reporting period
(12,337)
112,920
598,287
485,367
Cash and cash equivalents at the
end of tho reporting period
585,950
598,287
The notes fomi part of these financial statements
Page 10

Jamiat lttihad-ul-muslimin
Notes to the Cash How Statement
for the Year Ended 31 March 2024
RECONCILIATION OF NEf INCOMEI{EXPENDITURE) TO NET CASH FLOW FROM
OPERATING ACTIWTIES
31.3.24
31.3.23
Net incomel(expendlture} for Ihe reporttng perlod (as per
the Statement of Flnanclal Activities)
Adjustments for:
Depreciation charges
Decreasel(increase) in debtors
(Decreaseifincrease in creditors
8,613
(83,770)
392,578
19,174
(47,676)
372,956
{235,736)
101,284
Net cash provlded by operations
372,689
174,734
ANALYSIS OF CHANGES IN NEf FUNDS
At 1.4.23 Cash flow At 31.3.24
Net cash
Cash at bank and in hand
598,287
(12,33n
585,950
598,287
(12,337)
585,950
Total
598,287
(12,337}
585,950
The notes fonn part of these finanoal statements
Page 11

Jamiat lttihad-ul-muslimi
Notes to the-Financial Statement8
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financlal statsments
The financial statements of the charity, which is a putAic benefft entity under FRS 102, have
been prepared in accordan￿ wtth the Charit￿6 SORP (FRS 102) 'Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in acGordano with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102> (effective 1 January 2019)., Finan￿al Reporting Standard 102
'The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland, and the
Charities and Trustee Investment (Scotland) Act 2fxi5. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Statement of FinanrAal Activities On￿ the charty h8S
entrtlement to the funds, tt is probable that the income will be re￿iVed and the amount can
be measured reliably.
Expenditure
Liatm'lrties are recc*Jnised 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
11 be required in settlement and the amount of the obligation ran be measured reliably.
Expenditure is aGGounted for on an accnjais basis and has been dassified under headings
that aggregate all cost related lo the c2tegory. Where costs cannot be directly attril)uted to
particular headings they have been allocated to actiVit￿S on a basis consistent with the use
of resources.
Tanglble flxed assots
Depreciation is provided at the following annual rates in order to vKAte off each asset over its
estimated useful life.
Freehold property
Fixtures and fittings
Motor vehicles
4% on cost
25% on redurang balance
25% on r8ducing balance
Taxation
Tha charity is exempt from tax on tts charitable actDiiti8S.
Fund accountlng
Unrestricted funds rAn be used in accordance with the charttable objectives at the discretion
of the trustees.
Restrirted funds can only be used for particular restricted purposes wthin the objects of the
charty. Restrictions arise when speafied by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of eath fund 18 Includ6d in the notes to the
financial statements.
Hire purchase and leasing commibnents
Rentals paid under operating leases are charged to the Statement of Financial Activities on
straight line basis over the p8riod of the lease.
Page 12
ontinued...

Jamiat ItlihadJJl-Muslimin
Notes to the Financtal Stalem8nts - contin
for the Year Ended 31 March 2024
AccoufrifiNG POLICIES - continuad
Pension costs and other post-rotlrement beneffts
The charity operates a defined contribution pension scheme. Contrlbutions payable to the
chartys pension sch8me arè charged to the Statement of Financial ActiMties in the period
to which they relate.
DONATIONS AND LEGACIES
31.3.24
31.3.23
Donations
Charrty appeals
Car park donations
Subscriptions
Hall lets
Funeral services
Education fees
Education ￿rnplex
445,632
127,070
69,159
5,584
456,045
370,292
83,529
21,922
428,905
102,908
43,843
556,646
386,840
89,834
7,125
1,579,233 1,616,101
CHARITABLE ACTivrtlES COSTS
Support
costs (soe
note 4}
Direct
Costs
Totals
G8neral
846,560
724,060 1,570,620
SUPPORT COSTS
Governance
Management
Totals
General
702,749
21,311
724,060
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024
nor for the year ended 31 March 2023.
Trustees. expenses
There were no trustees, exFenses paid for the year ended 31 MarGh 2024 nor for the year
ended 31 March 2023.
Page 13
continued...

Jamiat lttihad-ul-muslimin
Notes to the-Financial Statements- corrtin
for the Year Ended 31 March 2024
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Socral security costs
other pension costs
275,534
3,933
2,305
277,990
3,002
2.080
281,772
283,072
The average monthty numter of employees during the year was as follows..
31.3.24
37
31.3.23
42
Imams, teachers and support staff
No employees received emoluments in excess of £60,OIJJ.
COMPARAT1VES FOR THE STATEMENT OF FINANCIAL ACTMTIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDoWME￿fS FROM
Donations and legacies
1.327.605
288.496 1,616,101
EXPENDITURE ON
Charitable a¢tivllles
General
1,425,080
254,791 1,679.871
NET INCOMEI{EXPENDITURE)
Transfers between funds
(97,475)
22,822
33,705
(22,822)
{63.770)
Net movement In funds
(74,653)
10,883
(63,770)
RECONCILIATION OF FUNDS
Total funds t*ought forward
9.3(A,026
43,270 9,349,296
TOTAL FUNDS CARRIED
FORWARD
9,231,373
54,153 9,285,526
Page 14
continued...

Jamiat lttiha&UI-Muslimin
Noles to the Finanaal Statements- continued
for the Year ErKl8d 31 March 2024
TANGIBLE FIXED ASSETS
Fixtur8S
and
frttings
Freehold
property
Motor
vehicles
Totals
COST OR VALUATION
At 1 April 2023
Additions
9.380,1)JO
339,026
85,240
34,300 9,499,540
46,000
385,026
At 31 March 2024
9.719.026
85,240
80,300 9,884,566
DEPRECIATION
At 1 April 2023
Charge for year
1,079,200
364,761
25.702
14,885
28,569 1,133,471
12,933
392,579
At 31 March 2024
1,443,961
40,587
41,502 1,526,050
NET BOOK VALUE
At 31 March 2024
8,275,IA5
44,653
38,798 8,358,516
At 31 March 2023
8,300,8(K)
59,538
5,731 8,366,069
InGluded in cost or valuatton of land and t￿lIdingS is freehold land of £6LY),000 (2023
£600,000) vthich is not depreciated.
Cost or valuation at 31 March 2024 is represented by:
F￿ureS
and
frttirvJB
Fr8ehold
property
Motor
vehicles
Tolals
Valuation in 2013
Valuation in 2021
Cost
5,080,C￿)
4,300,0
339,026
5,080.Cw)O
4,300.WO
504.566
85,240
80,3(KJ
9.719,026
85,240
80,300 9,884,566
Freehold laTrJ and buildings were valued on a fair value basis on 16 August 2023 by D. M.
Hall.
Page 15
continued...

Jamiat lttihad-ul-muslimin
Notes to the Financial Ststem8nts - contlnuetl "-
for the Year Ended 31 March 2024
DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
Prepayments and accrued income
409,755
51,882
15,941
464,870
461,637
480,811
10. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
Taxation and social security
other creditors
35,771
1,301
74,892
37,562
1,487
120,592
111,964
159,641
11. MOVEMENT IN FUNDS
Net
movement
in funds
Transfer8
be￿en
funds
Al
31.3.24
At 1.4.23
Unrestricted funds
General fund
Fixed Assets
Education Complex
454,941
8.366.069
410,363
131,034
(392,579)
21,922
{67,026)
518,949
385,026 8,358,518
(318,000)
114,285
9.231.373
(239,623)
8,991,750
R85trfcted funds
Pakistan Appeal
Turkey Appeal
Fitrana
lftari
Poverty Relief donations
Zakat & Sadaqha
Palestine Appeal
Libya Morocco Appeal
1,053
6,707
8,714
13,398
1,574
97,480
99,446
19,864
1,053
6,707
13,442
26,002
15,832
120,043
99,446
19,864
4.728
12,604
14,258
22,￿3
54.153
248,236
302,389
TOTAL FUNDS
9,285,526
8,613
9,294,139
Page 16
continued...

Jamiat lttihad-ul-muslimin
Notes to the FinancAal Statements - continued
for the Year Ended 31 March 2024
11. MOVEMEKf IN FUNDS- contlnued
Net movem8nt in funds, indud8d in the atK)ve are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestrlctsd funds
General fund
Fixed Assets
Education Complex
1.193,776 (1,062,742)
131,034
(1) (392,578) (392,579)
21.922
21,922
1.215.697 {1,455,320) (239,623}
Restrlcted funds
Pakistan Appeal
Turkey Appeal
Fitrana
lftari
Poverty Relief donations
Zakat & Sadaqha
Palestine ApFeal
Libya Morocco Appeal
1,053
6,707
33,547
1,053
6,707
8,714
13,398
1,574
97,480
99,446
19,864
(24,833)
(46,667)
(20,063)
(23,73n
21,637
121.217
19,864
363,536
(115,300)
248,236
TOTAL FUNDS
1.579.233 (1,570,620)
8,613
Page 17
continued...

Jamiat lttihad-ul-muslimin
Notes to the Financial Statements - contsnuéd-- --
for the Year Ended 31 Marth 2024
11. MOVEMENT IN FUNDS - contlnu
C¢xnparatlves for movement in funds
N8t
movement
in funds
Transfers
btheen
funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
FÈxed Assets
Education Complex
225,577
8.677,211
403,238
268,356
(372,956)
7,125
(38,992)
454,941
61,814 8,366,C69
410,363
9,3￿.028
(97,475)
22,822 9,231,373
Rostricted funds
Islamic Relief
Paknstan Appeal
Turkey Appeal
Fitrana
lftari
Poverty Relief donations
Zakat & Sadaqha
43,270
143,270)
11,813
8,635
(11,813)
(8,635)
4,728
12,604
14,258
22,583
4,728
12,604
14,258
22,563
43.270
33,705
(22,822)
54,153
TOTAL FUNDS
9.349.296
(63.770)
9,285,526
Comparative net movernent in funds, in¢lLkled in the above are as follows:
Incoming Resour￿$ Movement
resour￿S
expended
in lunds
Unrestricted funds
General fund
Fixed Asset5
Education Complex
1,320.480 (1,052,124)
268,356
(372.956) (372.956)
7,125
7.125
1,327.605 (1,425,080}
(97,475)
Restricted funds
Pakistan Appeal
Turkey Appeal
Fitrana
lflari
Povety Relief donations
Zakat & Sadaqha
43.187
59.721
23.123
27,537
24,461
110.467
(55.000}
(68,356)
(18.395)
(14,933)
(10,203)
(87.904)
(11,813)
(8,635)
4,728
12,604
14,258
22,563
288,496
(254.791)
33,705
TOTAL FUNDS
1,616.101 (1,679,871)
(63,770)
Page 18
continued...

Jamiat lttihad-ul-muslimin
Notes to the Financial Statements- continued
for the Year Ended 31 March 2024
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 19

Jamiat lttihad-ul-muslimin
Detailed Statement of Financial-Activitie-I'-
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Donatlons and legacles
Donations
Charity appeals
Car parf( donations
Subscriptions
Hall lets
Funeral services
Education fees
Education complex
445,632
127,070
69,159
5,584
456,045
370,292
83,529
21,922
428,905
102,908
43,843
556.646
386,840
89,834
7,125
1,579,233 1,616,101
Totsl Incomlng resources
1,579,233 1,616.101
EXPENDrruRE
Charitable activltles
Wages
Social securty
Pensions
Other operating leases
Welfare costs
Food packs
Charity donations
Education costs
Sub Contractors
275,534
3.933
2.305
520
339,129
20,C63
98,568
1.C61
105.447
277.990
3.002
2,080
370,066
77,867
176,924
5,353
165,899
846,￿0 1,079,181
Support costs
Management
Rates and wat8r
Insuran
Light and heat
Telephone
Postage arKI stationery
Advertising
Sundries
Cleaning
Repairs & maintenan
Bank charges
Carried fO￿ard
11.316
15,268
144,257
5.124
13,023
14,338
113,991
3,785
3.431
1,210
13.268
24.510
55,988
8.083
280.019
7,515
12.613
36,190
9,828
214.714
This page does not form part of the statutory financial stat8ments
Page 20

amiat lttihad-ul-musli
Detailed Statement of Financial Activitias
for the Yéar Ended 31 Mar¢h 2024
31.3.24
31.3.23
Managèment
Brought forward
Consulting
Depreriation of tangible and heritage
assets
280,019
30,152
214,714
392,578
372,956
702,749
587,670
Governance costs
Auditors, remuneration
Auditors, remuneration for non audit
work
Accountancy and legal fee5
8,870
2,592
9,849
3,600
780
21,311
13,020
Total resOUr￿S expended
1,570.620 1,679,871
Net incomellexpendlture)
8,613
(63,770)
This page does not fonn part of the ststutory financial statements
Page 21