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 Con￿rning 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
servi￿S 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 s￿￿cOmMItteeS 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 con￿rn
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 con￿rn 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 othe￿iSe 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 Inde￿endent 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 applI￿ble, 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 Sus￿ptibIlity 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 i￿egular1tl68.
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-mus1i￿ln
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 re￿iVed 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