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2024-04-05-accounts

SHAJALAL MOSQUE &ISLAMIC CENTRE

CHARITYNO: SC024195

REPORTS OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2024

The trustees present their report with the financial statements of the company for the period ended 5 April 2024.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Appointment of Trustees:

Trustees are appointed by the charity after discussions and approval by the members

Organisation

The board of trustees that administers the charity does not have a maximum number. The board meets regularly during the year to discuss development, membership, finance and the day-to-day operations of the charity Risk Management The trustees have a risk management strategy which comprises: an annual review of the risks the charity may face; the establishment of systems and procedure to mitigate those risk identified; and the implementation of procedures designed to minimize any potential impact on the charity should those risks materialize.

Object and Principal Activity

The object of the charity is the advancement of the Muslim religion and the averment of education in the Muslim religion.

Reserves Policy

The trustees have considered the level of reserves (that is those funds that are freely available) that the charity ought to have. The mosque will be renovated next year and so the trustees have sought and set aside funds for that purpose. The remaining reserves need to be sufficient to bridge any future funding gaps between general spending and receipt of income, The trustees consider that the remaining level of reserves is sufficient for their current needs.

SHAHJALAL MOSQUE & ISLAMIC CENTRE CHARITYNO: SC024195

INDEPENDENDANT EXAMINERS REPORT ON THE ACCOUNTSFORTHE)'EAR ENDED 5 April24

RESPECTIVE Responsivities OF THE TRUSTEES AND EXAMINER

The Charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) 2005 Act and the Charities Account (Scotland) regulations 2006.The charity trustees consider that the audit requirement of Regulation 10(1Xd) of the accounts regulations does not apply, It is my responsibility to examine the accounts as required under section 44(1Xc) of the Act and to state whether particular matters have come to my attention. BASIS OF INDEPENDANT EXAMINERS STATEMENT My examination is carried out in accordance with regulation 1 I of the Charities Accounts (Scotland) regulations 2016. An examination includes review of the accounting records kept by the charity and comparison of the accounts with those records. It also includes consideration of any unusual items or disclosure in the accounts and seeks explanation from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the accounts.

INDEPENDANT EXAMINERS STATEMENT

In the course of my examination no matter has come to my attention which gives me reasonable cause to believe that in any material respect the charity has not complied with the requirement to:

1.Keep accounting records in accordance with section 44(1)(a) of the 2005 act and Regulation 9 of the 2006 accounts regulations and

2.Prepare accounts which accord with the accounting records and comply with regulation 9of the 2006 accounts regulations.

Date: 4th December 2024

BD Accounting Services Limited

Certified Public Accountant (CPAA)

SHAHJALAL MOSQUE &ISLAMIC CENTRE/

CHARITY NO SC024195

Business Information For the year ended 05 April 2024

Proprietor Business Address 8 -A Annandale Street Lane Edinburgh EH74LS

Accountants

BD Accounting Services Limited

48Elm Raw Edinburgh EH47AH

Shah Jalal Mosque Islamic Centre

8A Annandale Street, Edinburgh, EH7 4AN Profit & loss statement for the year ended 5April2024

Turnover
Gross profit
Adminstrative costs
Net Profit
2024
2023
£
£
38477.98
32831.00
38477.98
32831.00
26649.04
21229.00
11828.94
11602.00

Shah Jalal Mosque Islamic Centre

8A Annandale Street, Edinburgh, EH7 4AN Statement of Financial Position as at 5April2024

Fixed Assets
Tangible fixed assets
Current Assets
Cash in Hand & At Bank
Creditors: Amounts falling due within one year
Net C.A/ (Liabilities)
Surplus of Assets / (Liabilities)
Capital and Reserves
Accumulated Funds
Profit & Loss A/C
2024
2023
211,964.00
211,964.00
76,886.96
64,145.68
0.00
0.00
76,886.96
64,145.68
288,850.96
276,109.68
277,022.02
264,507.68
11,828.94
11,602.00
288,850.96
276,109.68

SHAHJALAL MOSQUE & ISLAMIC CENTRE I CHARITY NO SC024195

Notes to the Financial Statements For the year ended 05 April 2024

1. Tangible fixed assets
Cost Land and Building Fixtures and Fittings Total
At 06 April 2024 211,964 211,964
Additions
Disposals
At 05 April
2023
Depreciation
At 06 April
2024
Charge for
year
On disposals
At 05 April
2024
Net book
values
At 05 April
2024
At 05 April
2020
-
211,964
194,577
-
17,387
-
211,964
211,964

Shah Jalal Mosque Islamic Centre

8A Annandale Street, Edinburgh, EH7 4AN

Detailed Profit and Loss Account

For the year ended 5April24

2024 2023
FridayCash collection 9023 15348.00
Rental Income and Other Collection 29455 17483.00
Grossprofit 38478 32831.00
Administrative Expenses
Wages & Salaries 14310.92 5720.00
Light,Heat & Power 7047.35 2406.00
Telephone and Internet 368.82 517.00
Council Rate/Tax 1992.21 0.00
PropertyInsurance 512.82 1056.00
CleaningPremises 1476.78 2275.00
Bank Charges 431.69 0.00
Repair & Renewals 508.45 2000.00
Sundryexpenses 0.00 800.00
Accountancyfee 0.00 1200.00
Entertainment 0.00 5254.00
Total 26649.04 21228.00