REGISTERED CHARITY Nuf¥lBER: SC013142 T stees and udi ed inanc E ded 31 March 2025 for Accountants Plus (Hamilton) Ltd TIA Accountants Plus Statutory Auditor Second Floor Airbles House 270 Airbles Road Motherwell ML13AT
Jamiat lttihad-ul-muslimin Contents of the Financial Statements -Ihe Year Ended 31 March 2025 for Page Report of tlie Trustees Report of the Iiidependent Auditors 5 to 8 Statement of Financial Artivities alan &>heet 10 Cash Flow Staternent Notes to the Cash Flow Statement 12 Notes to the Financial Statements 13 to 22 Detailed Statement of Financial Activities 23 to 24
Jamiat Ittihad-ul-musllmin for the Year Ended 31 March 2025 The trustees present their report with the financial ststements of the charity for the year ended 31 March 2025, The trustees have adopted the provl8lons of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportlng Standard applicable In the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIE8 Objectlves and alms The aims and objectives of the Jamiat Ittihad Ul Muslimin are.. - To provide a meeting place for ethnic minority groups settled in and around Glasgow, To promote a greater awareness of religion and education by holding various classes and lectures on toplcs affecting the community. - To promote the language skills of the various ethnic minorities groups in and around Glasgow. To provide a platform for the Issues Conrning the ethnic minorities. - To promote ethniG arts and skills. To Increase awareness of the advantages of education and to help ethnic minority groups improve their standard of life through communily education, Slgn ificant activities Over the past year, Glasgow Central Mosque has continued to uphold its commitment to serving the spiritual, educational, and social needs of the community. Our core sewices have been delivered consistently, including daily prayers, educational programmes, and community support .Inttlatives, all of which remain ntral to our mission. We were particularly pleased to introduGe a new youth Glub, whlch has been highly successful in engaging young people and providing a safe, supportive envlronment for thelr development. In addition, the Mosque secured funding to launch a dedicated project focused on supporting and empowering female members of our community, marklng an important step in br08dening our outreach. Despite these positive developments, the year has also presented significant financial challenges, with rising operational, staffing and energy costs placing increased pressure on our resources. Publlc benefit The trustees confinn that they have complied with the duty in section 17 of the Charities and Trustee Investment (Scotland) Act 2005 to have due regard to the publlc benefit guidance, FINANCIAL REVIEW Prlnclpal fundlng sources The main source of income Continues to be by way of collections and donations from the congregation. Other sources of income include funerals, school fees, kitchen and hall lets and car park feas. Reserves pollcy The Executive Committee has examined the charty's requirements for reseNes in light of the main risks to the organisation, It has established a policy in line with charity regulation guidelines whereby the unrestricted revenue funds not committed or invested in tangible fixed assets held by the charity should be 3 months of the Gurrent annual unrestricted expenditure. The target level is therefore £348,000, The present level of unrestricted fund8, excludlng designated funds, available to the charity are £308,250 which is the equivalent of 11 weeks expenditure. The trustees are pursuing additional ways to generate funds. Page 1
Jamiat lttihad-UVMuslim' Report of the Trus ees for th@ Year Ended 31 March 2025 FUTURE PLANS Looking ahead, the Trustees rèmain committed tD Strengthening and expanding the Mosque's serviS to meet the evolving needs of the communtty, The newly nded female-focused projeGt wlll be a key priority, with plans to deliver tailored programmes that support wellbeing, education, and community participation. At the same time, the Mosque will focus on enhancing financial resilience by improving fundraising efforts, exploring new income strearns, and managing costs effectively. We also intend to continue to invest in our facilities and digital infrastructure to improve accessibility and seNice delivery. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doLument The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Reerultment and appointment of new trustees In accordance with the Constitution the members of the Executive Committee shall be elected 2-yearly at the Bi-Annual General meeting of the members by the majority of votes of those present and shall hold office until their successors are appointed at the next Bi-Annual General Meetiiig. Organlsatlonal structure The Executive Committee meet at least once a month throughout the year to administer the charity. They have power to appoint special or scOmMItteeS for specrfic purposes and members of the Society not members of the Committee may be appointed m6mbers of SUGh sub-committees. Title to all heritable properties of the charity has beeii vestp.d In the Property Trustees who regul8te tho use and occupation of the properties vested In them. They are also responsible for the maintenan, repair, refurbishmenl and renewal of the properties. They cannot dispose, lease or charge with debt any property except wlth the prlor approval of a resolution 8UPPOrted by three quarters of the members. Inductlon and tralning of new trustees It is a policy that new members of the Executive Committee attend a short inductlon and training session where they are briefed on the content of the Constitution, the decislon making process, the business plan and recent financial performance of the charity. Rlsk management The trustees have assessed the major risks to which the charity is exposed. It is a policy that the Executive Committee have a risk management strategy which comprises., an annual review of the risks the charity may face., the establishment of systems and procedures to mitigate those risks identified. and the implementation of procedures designed to minimise any potential impact on the charlty should those risks materialise. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charlly number SC013142 Page 2
J8miat lttihad-ul-muslimin eport of the Trustees fort 02 Principal address 1 Mosque Avenue Off Ballater Street Glasgow G5 9TA Trustees Tariq Iqbal Asim Iqbal Nazir Ahmad Nafees Ahmad Saad Akram Muhammed Arif Sajid Gill Mohammad Akram Ghafar Ali Shehzad Bhatti Nauman Dar Tahir Bhatti (resigned 6.8,25) Audltors Accountants Plus (Hamilton) Ltd TIA Accountants Plus Statutory Auditor Second Floor Airbles House 270 Airbles Road Motherwell ML13AT Bankers Bank of Scotland 167- 201 Argyle Street Glasgow G2 8BU STATEMENT OF TRUSTEES, RF.SPONSIBILITIES The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Untted Kingdom Generally Accepted Accounting Practice). Page 3
Jamial lttihad-ul-m_usli min Report of the Trustees for the Year Ended 31 March 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued Cliarily law requires Ihe trustees to prepare financial stateinents for each financial year. Under that law, Ihe trustees have elected to prepare the financial statements in accordance with United ingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently-, observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presiime that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment IScotland} Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irreg ularities. Approved by order of the board of trustees on behalf by: and signed on its Nafees Ahmad - Trustee Page 4
Report of he Inde en Aud'tor he Trustees Opinlon We have audited the financial statements of Jam1at Itlihad-ul-muslimin (the 'charlty') for the year ended 31 March 2025 whlch comprise the Statement of Financlal Actlvities, the Balance Sheet, the Cash FSOW Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their proparation is applicable law and Unlted Klngdom Accountlng Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair vlew of the state of the charlty's affairs as at 31 March 2025 and of its Incomlng resources and application of resources, for the year then ended., have been properfy prepared in aGGordance with United Kingdom Generally Accepted Accounting Practice,, and have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 aiid Regulatlon 8 of the Charities Accounts (Scotland) Regulations 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the flnancial statements section of our report. We are independent of the charity in accordance with Ihe ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fijlfilled our other ethlcal responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is suffiGient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In audlting the financlal statements, we have concluded that the trustees, use of the going conrn basis of accounting in the preparation of the financial statements is appropriate, Based on Ihe work we have performed, we have not identified any material uncertainties relating to events or condltions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going conrn for a period of al least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The trustees are responsible for the other information, The other inforrnation comprises the information Included in the Annual Reporl. other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otheiSe explicitty stated in our report, we do not express any form of assurance conGlusion thereon, In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing 80, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conGlude that there is a material misstatement of this other informalion, we are required to report that fact. We have nothing ta report in this regard. Page 5
ort of the Indeendent Auditors to the Trustees of Jamiat I tihad-Ul-MusliMin Matters on whlch we are required to report by exceptlon We have nothing to report in respect of the following matters where the Charities Accounts (Scotland) 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 respert with the financial statements,, or proper accounting records have not been kept., or the f'inancial statements are not in agreement wth the accounting records and returns; or we have not received all the information and explanations we require for our audit. Responslbllities of trustees As explained more fully in the Statement of Twstees, Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such intemal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustee8 are responsible for assessing the charity's ability to continue as a going concern. disclosing, as applIble, Inatters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charrty or to cease operations, or have no realistic alternative but to do so, Page 6
Report of the Inde end8nt Auditors to the Trustees of iat I ih d-ul-m slimi Our responslbllltles for the audlt of the flnanclal statements We have been appointed as auditors under Section 44(1)(c) of the Charities and Trustee Invogbnent (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from rnaterlal mlsstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assuran, but is not a guarantee that an audit conduGted in accordance with ISAS (UK) will always detect a material misstatement.when it exlsts. Mlsstatements Can arlse from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economlc decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detai18d below: Irregularltles, inclucling fraud, are instances of non-compliance with laws and regulations. We deslgn procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting Irregularities, including fraud Is detailed below.. The objectives of our audlt are to identlfy and assess the rlsks of material misstatement of the financial statements due to fraud or error,. to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error. and to respond appropriately to Ihose risks. The key factors impacling the delection of irregularities are the inherenl difficulty in detecting irregularitles, the effectiveness cf the charity's controls and the nature, tlming and extent of the audit procedures performed. We note that it can be harder to detect irregularities arising due to fraud as they may involve deliberate concealment or collusion. We focused on laws and regulations that could give rise to a material misstatement in th@ financial statements Including, but not limited to, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Charities and Trustee Investment (Scotland) Act 2005 and significant re9ulations relating to the Sector in which the charity operates. Our procedures in relation to fraud and irregularities included but were not limlted to,. Inquiries of management whother they have knowledge of any actual, suspected or alleged fraud. Gaining an understanding of the legal and regulatory framework through discussion with management and identrfying how the charity ensures compliance through a review of systems. Asg@ssing the collective ablllty of the audit team to identify or recognise non-compliance with laws and regulations. We identified the following as significant laws and regulations for this charity Scottish charity regulations. Gaining an understanding of the internal conlrols established to mitigate risk related to fraud. Making an assessment of tlie SusptibIlity of the charity's financial statements to materlal misstatement. CarrySng out a review of accounting systems and procedure and making an assessment on the effectiveness of its control environrnent. Page 7
Report of the Inde enclent Auditors to the Tru_stees of Jamiat Ittihad-ul-m usli min Identifying the princlpal risks where fraud could take place eg posling manual journal entries to manipulate fi'nancial performance, management bias through judgements and assumptions in significant accounting estimates and significant one-off or unusual transaction. Discusslon of thes8 matters by the audit team. RLavie.w of board minutes and relevant correspondence with regulators and legal advisors. Agreement of the financial statement disclosures to underlying supporting docurnentation, The primary responsibility for the prevention and detection of irregularlties including fraud rests with both those charged wtth governance and management. awing to the inherent limitations of an audit, there is an unavoidable risk that rnaterial tatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAS (UK). In particular, the MO removed from the financial transactions, the less likely it Is that we would become aware of non-cornpliance with laws and regulations. As a result of our procedures, we dld not identify any key audit Matters relating to iegular1tl68. A further description of our responslbilities for the audit of the financial statements is IoGatéd on the Fdinanci81 Fleporting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms parl of our Report of the Independont Auditors. Use of our report I'his report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors, report and for no other purpo%e. To the fullest extent permltted by law, we do not acGept or assume responsibility to anyone other than the charity and the charity's trust$ as a body, for our audit work, for this report, or for the opinions we have formed. Aos Accountants Plus (Hamilton) Ltd TIA Accountants Plus StatLrtory Auditor Second Floor Airbles House 270 Airbles Road Molherwell ML13AT Date.. Page 8
us in statement of Financlal Actlvities 31.3.25 Total funds 31.3.24 Total funds Unrestrlcted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 825,689 459,317 1,285,006 1,579,233 Other trading activitles Other income 3,811 505 3,811 505 Total 830,005 459,317 1,289,322 1,579,233 EXPENDITURE ON Charltable actlvltles General 1,392,611 227,867 1,620,478 1,570,620 NET INCOMEI(EXPENDITUREI (562,606) 231,450 (331,156) 8,613 RECONCILIATION OF FUNDS Total ndS brought forward 8,991,750 302,389 9,294,139 9,285,526 TOTAL FitUNDS CARRIED foRWARD 8,429,144 533,839 8,962,983 9,294,139 The notes form part of these financial statements Page 9
Jamiat Ittihad-ul-muslimin Balance Sheet 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted funds funds Notes FIXED ASSETS Tangible assets 8,002,230 8,002,230 8,358,516 CURRENT ASSETS Debtors Cash at bank and in hand 10 7,672 523,069 7,672 533,839 1,056,908 461,637 585.950 530,741 533,839 1,064,580 1,047,587 CREDITORS Amounts falling due within one year 11 (103,827) (103,827) (111,964) NET CURRENT ASSETS 426,914 533,839 960,753 935,623 TOTAL ASSETS LESS CURRENT LIABILITIES 8,429,144 533,839 8,962,983 9,294,139 NET ASSETS 8,429,144 533,839 8,962,983 9,294,139 FUNDS Unrestricted funds Restricted funds 12 8,429,144 8,991,750 533,839 302,389 TOTAL FUNDS 8,962,983 9,294,139 The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: Nafees Ahmad - Trustee The notes form part of these financial statements Page 10
Jamiat lttihad-ul-muslimin Cash Flow Statement or rE d d31 h 2025 31,3,25 31.3.24 Notes Cash flows from operatlng actlvltles Cash generated frorn operations 501,206 372,688 Net cash provided by operating activities 501,206 372,688 Cash flows from Investlng actlvltles Purch8se of tangible fixed assets Sale of tangible fixed assets (32.248) 2,000 (385,025) Net cash used in investing activities (30,248) (385,025) Change In cash and cash equlvalents in the reporting period Cash and cash equlvalents at the beginning of the reporting perlod 470,958 (12,337) 585.950 598.287 Cash and cash equlvalents at the end of the reporting period 1,056.908 The notes form part of these financial statements Page11
Jamiat lttihad-ul-muslimin Notes to the Cash Flow Statement. for the_year En_ded 31 March 2025 RECONCILIATION OF NET (EXPENDITUREIIINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.25 31.3.24 Net (expendlture}Ilnr.ome for the reportlng perlod (as per tlie Statement of Financial Activities) Adjustments for: Depreciation charges Profit on disposal of fixed assets Decrease in debtors Decrease in creditors (331,156) 8,613 387,039 (505) 453,965 19,174 (8,137) (47,677) 392,578 Net cash provlded by operatlons 501,?.06 372,688 ANALYSIS OF CHANGES IN NET FUNDS At 1 .4.24 Cash flow At 31.3.25 Net cash Caski at bank and in hand 585,950 470,958 1,056,908 585,950 470,958 1,056,908 Total 585,950 470,958 1,056,908 The notes form part of thgse financial statements Page 12
Ja AA ad-Ul- otes to anc'al S Year Ende 31 2025 ACCOUNTING POLICIES Basls of preparlng the flnanclal 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) 'Acoounting and Reportlng 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 2019),, Financial Reporting Staiidard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and tli& Charities and Trustee Investment {Scotland) Act 2005, The financlal statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Flnancial Activities On the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably, Donatlons are recorded on a received basis, Expenditure Liabilities are reoognised as expenditure as soon as there is a legal or constructive obligation committing the charty to that expenditure, it is probable that a transfer of economic benefits will be required in 8ettlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannDt be directly attributed to particular headings they have been allocated to activities on a basis consistent wilh the use of re80urces. Tanglble fixed a88ets Depreciation is provided at the following annual rates in order to write off each asset over its estlmated useful life. Freehold property Fixtures and fittings Motor vehicles 40/0 on cost 250/0 on reducing balance 250/0 on reduciiig balance Taxatlon The charity is exempt from tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objeotives 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 reslriGted purposes, Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leasing commltments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Page 13 continued...
Jamlat lttihad-ul-mus1iln Notes to the Financial Statemen s- continued for the Ye r Ended 31 March 2025 ACCOUNTING POLICIES - contlniied Pension costs and other post-retirement beneflts The Gharity OP8rates a defined contribution pension schem8. Contributlons payable to the charity's pension scherne are charged to the Statement of Financial Activities in the period to which they relate. DONATIONS AND LEGACIES 31.3,25 31,3.24 Donations Charity appeals Car park donatlons Grants Subscriptions 14all lets runeral service4> l-ducation fees Education complex 513,667 115,107 80,049 22,140 3,340 43,004 411,959 91,362 4,378 445,632 127,070 69,159 5,584 456,045 370,292 83,529 21,922 1,285,006 1,579,233 Grants received, inGluded in the above, are ss follows.. 31.3.25 31.3.24 An Nissa Project 22,140 OTHER TRADING ACTIVITIES 31.3.25 31.3.24 Fundraising events 3,811 Page 14 continued...
amlat It Ihad-ul-muslimin tes t the Financial Statements - continued for the Year Ended 31 March 2025 CHARITABLE ACTIVITIES COSTS Support costs (see note 5) Direct Costs Totals General 984,172 636,306 1,620,478 SUPPORT COSTS Governance costs Management Totals General 621.829 14,477 636.306 TRUSTEES, REMUNERATION AND BENEfiTS There were no trustees, remuneration or other beneffts for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trLJStees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 31.3.25 31.3.24 Wages and salaries Social security costs Other pension costs 307,767 8,127 3,195 275,534 3,933 2,305 319,089 281,772 The average monthly number of ernployees during the year was as follows.. 31.3.25 42 31.3.24 37 Imams, teachers and support staff No employees reiVed emolurnents in excess of£60,000. Page15 coiitinued...
Jamiat Ittihad-ul-muslimin N_ojes to the Financial State ents - co for the Y ar Inded 31 March 2025 tinued COMPARATIVkS FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds fijnds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 1,215,697 363,536 1,579,233 EXPENDITURE ON Charitable activities General 1,455,320 115,300 1,570,620 NEf INCOMEI(EXPENDITURE) (239.623) 248,238 8,613 RECONCILIATION OF FUNDS Total ndS brought forward 9,231,373 54,153 9,285,526 TOTAL FUNDS CARRIED FORWARD 8,991,750 302,389 9,294,139 TANGIEILE FIXED ASSETS Fixtures and ffttings Fre.ehold property Motor vehieles Totals COST OR VALUATION At 1 Aprll 2024 Additions Disposa18 9,719,026 29,872 85,240 2,376 80,300 9,884,566 32,248 (8,200) {6,300) At 31 March 2025 9,748,898 87,616 74,000 9,910,514 DEPRECIATION At 1 April 2024 Oharge for year Iliminated on disposal 1,443,961 365,956 40,587 11,757 41,502 1,fJ26,050 9.326 387,039 (4,805) (4,805) At 31 March 2025 1,809,917 52,344 46,023 1,908,284 NET BOOK VALUE At 31 March 2025 7,938,981 35,272 27,977 8,002,230 At 31 March 2024 8,275,065 44,653 38,798 8,358,516 Included in cost or valuation of land and bulldings i" £600,000) which is not depreciated. freehold land of £600,000 (2024 Page 18 continu8d...
t ifitih d-ul-m uslimin toth Fi an ial Stateme ts - continued ar 2025 TANGIBLE FIXED ASSETS - contlnued Cost or valuation at 31 March 2025 is represented by: Fixtures and fittings Freehold property Motor vehicles Totals Valuation in 2013 Valuation in 2021 Valuation in 2025 5,080,000 4,300,000 368,898 5,080,000 4,300,000 530,514 87,616 74,000 9,748,898 87,616 74,000 9,910,514 Freehold land and buildings were valued on a fair value basis Dn 16 August 2023 by D. M. Hall. 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3,25 31.3.24 Trade debtors Prepayments and accrued inoome 7,522 150 409,755 51,882 7,6"12 461.637 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade creditors Social securty and other taxes Other creditors Accrued expenses 27.560 3,464 17.375 55,428 35,771 1,301 487 74,405 103,827 111,964 Page 17 continued...
Jamiat Iitihad-ul-muslimin Notes to the Financial Statemen s-con for the Year Ended 31 March 2025 inued 12. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.25 At 1.4.24 Unrestrlcted funds General fvnd Fixed Assets Education Complex 518,949 8,358,516 114,285 (180,450) (386,534) 4,378 (30,249) 308,250 30,249 8,002,231 118,663 8,991,750 (562,606) 8,429,144 Restricted fund8 Pakistsn Appeal Turkey Appeal Fitrana lftari Poverty Relief donations Zakat & Sadaqha Palestine Appeal Libya Morocco Appeal Youth programme An Nissa Project Sudan appeal 1,053 6,707 13,442 26.002 15,832 120,043 99,446 19,864 1,053 6,707 6,934 27,707 25,184 253,332 147,553 14,864 536 22,140 27,829 (6,5081 1,705 9,352 133,289 48,107 (5,000} 536 22,140 27,829 302,389 231,450 533,839 TOTAL FUNDS 9,294,139 (331,156) 8,962,983 Page 18 continued.
ia imin in for the Year Ended 31 March 2025 12. MOVEMENT IN FUNDS - contlnued Net movement in funds, included in the above are as follows: Incoming resources Resources Movement expended in funds Unrestricted funds General fund Fixed Assets Education Complex 825,122 (1,005,572) (180.450) 505 (387,039) (386.534) 4,378 4,378 830,005 <1,392,611) (562,606) Restricted funds Fitrana lftari Poverty Relief donations Zakat & Sadaqha Palestine Appeal Libya Morocco Appeal Youth programme An Nissa Project Sudan appeal 53,492 72,981 25,469 139,757 115,107 (60,000) (71,276) (16,117) (6,468) (67,000) (5,000) (2,006) (6,508) 1,705 9,352 133,289 48,107 (5,000) 536 22,140 27,829 2,542 22,140 27,829 459.317 (227,867) 231,450 TOTAL FUNDS 1,289,322 <1,620.478) (331,1 Jf6} Page 19 continued...
Jamiat Ittihad-ul-muslimin es to_lhe Financlal Statements- contlnued for the Year Ended 31 March 2025 12. MOVEMENT IN FUNDS - contlnued Comparatives for movement In funds Net movement in funds Transfers between funds At 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,g49 385,026 8,358,516 (318,000) 114,285 9.231,373 (239,623) 8,991,750 Restrlcted funds Pakistan Appeal Turkey Appeal Fitrana lftari Poverty Relief donations Zakat & Sadaqha Palestine Appeal Libya Morocco Appeal 1,053 6,707 8,114 13,398 1,574 97,480 99,44e 19,864 1,053 6,707 13,442 26,002 15,832 120,043 99,446 19,864 4,728 12,604 14,258 22,563 54,153 248,236 302,389 TOTAL F.UNDS 9,285,526 8,613 9,294,139 Page 20 continued...
Notes to the Flnancial Statements - continued fo th ed31M h2025 12. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestrlcted 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 Poverly Relief donations Zal(at & Sadaqha Palestine Appeal Libya MoroGCO Appeal 1.053 6,707 33,547 60,065 21.637 121,21'1 99,446 19,864 1,053 6,707 8,714 13,398 1,574 97,480 99,446 19,864 (24,833} (46,667) (20,063} (23,737> 363,536 (115,300) 248,236 TOTAL FUNDS 1,579,233 (1,570,620} 8.613 Restricted Funds Narratlve.. Libya.. funds collected in response to foreign humanltarian emergencies Pakistan.. funds collected in response to foreign humanitarian emergencies Turkey: funds collected in response to foreign humanitarian emergencies Sudan: funds collected in response to foreign humanitarian emergencies Palestine.. funds collected in response to foreign humanitarian emergencies Zakat & Sadaqah: Zakat is the annual compulsory charity every muslim musl Pcly. 2.5 0/0 of their excess wealth after debt8 and living needs, Ownership is transferred to those in need. Sadaqah is of 2 types (Compulsory and Optional). Optional can be used for any expenses of the Mosque. Compulsory is to be used to help poor and needy. lftari". funds used to provide daily end of fast meals during the month of Ramadhan Fitrana: compulsory charity collected on Eld ul Fitr to be distributed to poor and needy YoLrth: Youth project funds. Mainly collected as a fee from users and spent on them by providing activities and food. An Nissa., Females services funded by grants Page 21 continued
Jamiat lttihad-ul-m uslimin Note3 to the Finan Statements - continLJed for the Year Ended 31 March 2025 13. RELATED PARTY DISCLOSURES There were no related party Iransactions for the year ended 31 March 2025. Page 22
De r the Year Ended 31 Marc cial A 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donatlons and legacles Donations Charity appeals Car park donations Grants Subscriptions Hall lets Funeral services Education fees Education complex 513,667 11b,107 80,049 445,632 127,070 69,159 3,340 43,004 411,959 91,362 4,378 5,584 456,045 370,292 83,529 21,922 1,285,006 1,579,233 Other trading actlvities Fundraising events 3,811 other income Gain on sale of tangible fixed assets 505 Total incomlng resources 1,289,322 1,579,233 EXPENDITURE Charitable activities Wages Social secuiity Pensions Other operating leases W81fare costs Food packs Charity donations Education costs Sub contractors Fundraising event oxpenses 307,767 8,127 275,534 3,933 2,305 520 339,129 20,063 98,568 650 379,807 16,117 209,744 14 4,737 52,332 1,696 1,061 105,447 984,172 846,560 Support costs Management Rates and water Insuran Carried forward 11,241 14,680 25,921 11,316 15,268 26,584 This page does not form part of the statutory financial statements Page 23
Jamiat Ittihad-ul-muslimin Detailed Statement of Financial Activities the Yea Ended 31 March 2025 31.3.25 31.3.24 Management Brought forward Light and heat Telephone Postage and stationery Advertising Sundries Cleaning Repalrs & maintenance Bank charges Consulting Depreciation of langible and heritage assets 25,921 97,434 7,882 1,054 990 15,234 21,686 57,632 6,957 26,584 144,257 5,124 995 1,210 13,268 24,510 55,988 8,083 30,152 387,039 392,578 621,829 702,749 Governance costs Auditors, remuneration Auditors, remuneration for non audit work AccountanGy and legal fees 2,722 8,870 9,464 2,291 2,592 9,849 14,477 21,311 Total resources expended 1,620,478 1,570,620 Net (expenditure)lincome (331,156) 8,613 This page does not form part of the statutory financlal statements Page 24