REGISTERED CHARITY NUMBER: SC028261
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2024
FOR
MADRASA TAI.EEM UI. ISI.AM
(Institule of Islamic Siudies)
Chas Leigh Bro￿￿ & Son
Chartered Cenified Accountants
64 Main Sireel, Cambuslang
GlasL7OW
G72 7EP

MADRASA TALEEM UL ISLAM (Institute of Islamic Studies)
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

MADIL4SA TALF.EM UL ISLAM (Institule of Islamic Studies)
Trustees Annual Re
ort and Aceoun15 for the
'ear ended 31 ' December 2024
Scottish c.hari
number SC028261
Trustees
List of Management/office bearers during the year to 31 December 2024:
R¢¢ruilm¢nl and #ppuintm¢nl vf mana¥¢m¢nl iommitt¢¢
Ail of the organisation's management committee members were selected by the Board ot Trustees
according to the constitution.
Governing Document
The chariry is controlled b), its golerning documenT, a consiiiuiion, and constitutes an unincorporated
charity.
Risk mydnagement
The tn]stees have a duty to idenlifv and ieview the ii5ks to Th'hich the charity is exposed and to ensure
appropriate controls are in place lo proi.'ide reasonable assurance agTainst fraud and error.
Charitable Purposes
The charitable purposes of MADRASA TALEEM UL ISLAM, as recorded in the conslitution. are to
proLiiole the ctiuse and interest uf Isl<un widely to <111 Lomniuiiities, in ¥eneriil, and locally. iii
particulat: to pro￿.ide p12ce(s) of ￿'orshIp for Muslims, Islamic educational courses, leclures, seminars
and other such fonns of ieachings and promotions as are dcemcd necessary. for understanding the
broad b￿ed teachinL?s and i alues of Islam; and to propide and promote consultstions and gFuidance to
encourage unity among Muslims, and ethical, moral and tolerant gocial and economical values.
Activities and Achievements
Madtasa TaLeem Ul Islam is essentially a mosque based charity.
In the vear Madrdsa Taleem Ul Islam catered for '¢ornpulsory' five time prayers every day and held 2
Friday Prayer Session on each Frida). for Muslims. Organisvd and held nightly prayer sessions during
th¢ month of Ramadan. Eid prayers were also arranged twice in ihe year for two main Muslim
Festivals Eid ul Fitr and Eid ul Adha.
During rnosl of ihe gatherings various imams and visiting speakers delivered sennons and provided
guidelines and teachings, based on Quranic and Ahadees (Prophet Muhammad's sayings} know'ledge.
on numerous topics in OTd¢r to hclp mak¢ attcndccs b¢llcr Muslims and citizens in ail sphcrc of life.
Page I

MAD114SA TALEEM UL ISLAM (Institute of Islamic Sludies)
"Irusl¢es Annual Report and .4ccounts for the l'ear ended 3151 December 2024- eontinued
Madrasa Tal¢¢m Ul Islam ran Quranic classes for Lhildien whv wcre not only tsubht how to read
Quran in Arabic bui also undersianding what the teachings meant.
An extension of one of four buildingis owned b), the charity (161 Nithsdale Road) h&s ￿en carried in
this and prei'ious year. %nrne ￿5]di181 ivnrk was completed in the year. This extension is al two levels
cO￿lsting of additional prayer are4 librarv and rcscar¢h facility. Somc UPb>radaiion of existing
buildings were also carried out.
Trnstee Rernuneration and Expenses
All Trust¢¢slmanagernent committcc mcmbcrs provided their services on voluntary b&sis. They did not
r¢c¢ivc aiiv r¢tnun¢ration for their SLfi'iLes <lS Trustees andlor office bearers. There M'ere no expenses
paid to andlor personal expenses (travel, telephone elc) reimbursed ihal ma), haie incurred in canying
out their duties as trustees1o￿Ice bearer.
Re8¢rveJ
Whilst all tunds held by the charity are unrestricted in the tern]s of the legislation. the trustees have
designated some res¢rves to assist Mith financial management and budgeiing of ihe various acliviti¢s
including ongoing and planned ￿nn￿atIon and up gradation of the properties. The trustees are of the
opinion that the resern'es are sufficieni to enable the Charity to maintoin its activiti￿ at a norn]al leNcl
for the ensuing financial year.
For and on behalt ot MADRASA TALEEM UL ISLAM
-') &02)
Page 2

INDEPENDEYT EK4MII%ER'S REPORT TO THE TRUSTEES OF
MADKA5A"I"ALEEM UL ISLAM
I rcport on the a¢¢ounts of th¢ charity for the vear ended 31 December 2024 set oul on pages four to
eighi.
Respective responsibilities of trustees and examiner
The charity's tnistees are respnnsihle for the preparation of Ihe accounts in accordance with the terms
of the Charities and Trustees InNestrnent (Scotland) IKct 2005 and thc Charities Accounts (Scotland)
Regulations 21X)6. The charity's trustees Lonsider ihdl lh¢ iiudil r¢4uireiiienl of RLgulaliutt l O( l )(a) tv
(c) of ihe Accounts Regulations does noi apply. It is m! responsibility lo examine the accounts as
required under Seclion 44 (1)(c) of the Act a￿1 to stale whether particular maners have come to my
attention.
Bosis of the independent examitt¢r's report
My ¢x(Iniinalion is carricd out in <ILLUr￿ncc Mlth Regulation I l of the Charities Accounts (Scoiland)
Regulations 2(K)6. An examination includes a revie￿. of the accounting records kept bv the charity and
a comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts and seeking explanations frnm the irustees conceming any
such matters. The procedures undertaken do not prol'ide all the evidence that would be required in an
audit, and Con￿qu¢nIlY I do not cxprcss an audit opinion on the view givcii by th¢ a¢¢ounts.
Independen¢ examiner's statement
In the Course of my examination. no matter has come to MJ" attention:
(l ) which gives me reasonable cause to believe that, in anv material respect, the requirements
to keep accouniing records in accordance wtth Seclion (44x1 Xa) of the 2005 Acl and
Kegulation 4 ol-the 2006 Accounts Regulations, and
to prepare accounts M'hilh accord ￿1th the accounting record5 and compl> with Regulalion
8 of the 2006 Accounts Regulalions
have noi been mel or
(2) to wlllch, in my opinion. attenlion should be draw￿ in order to enable a proper understhnding of
the accounts lo be r¢achLd.
C'hartereil Certified AccoLintant
64 Main Street, Cambuslang
GI￿g0W
072 7EP
29 August 2025
Page 3

MADRASA TALEEM UL ISLAM (Institute of Islamic Studies)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECE.MBER 2024
31.12.24
Total
Funds
31.12.23
Tolal
Funds
Unrestricted
Funds
Roslricted
Funds
Notes
INCOMING RESOURCES
Incoming resources from getterated funds
Voluntsry in¢om8
78.292
78,292
86,490
Investment in¢ome
26.396
26,396
20,673
Other incoming rosourcos
Incomlng resoucm from charltabl• •cllvltl•s
Fee irKomè
33,837
33.837
36.215
Tolal Incomln9 f••oufCeS
138,525
138,525
143,378
RESOURCES EXPENDED
Costs of generating funds
Costs of ggneraling volurrtary income and
charitable activities
99.010
99,010
107,487
Govemance Costs
1.200
1,200
1,095
Total Rosourn EX￿nded
100,210
100,210
108.582
NET INCOMINGIIOUTGOINGI RESOURCES
38,315
38.315
34.796
RECONCIUATION OF FUNDS
Funds brought f¢)rward
2,214.518
2.214,518
2,179,722
TOATL FUNDS CARRIED FORWARO
2,252,833
2,252,833
2.214,518
Page 4

MADRASA TALEEM UL ISLAM (Institute of Islamic Studies)
BALAYCF, SHF.F.T
AT 31 D¢c¢mber2024
31.12.24
Totsl
FurNJs
31.12.23
Tol
Funds
Unreslncted
Funds
Reslncted
Funds
FIXED ASSETS
Tangible assets
Notes
2.187.913
2.187,913
2,176,177
CURRENT ASEETS
Debtors and prwayments
Cash at bank and in hand
69.656
69.656
69.656
69.656
39,789
39,789
CREDITORS
Amounts falling due wthin one year
4,736
4.736
1,448
NET CURRENT ASSETS
64,920
64,920
38,341
TOTAL ASSETS LESS UABIUTIES
2,252,e32
2,252,033
2,214,518
CREDITORS
Amounts faiing du8 after mue than one year
ASSETS
2.252,833
2.252.833
2.214,518
FUNDS
10
Unrestn'caed funds
Resthcted lunds
2.252,833
2,214,518
TOTAL FUNDS
2.252,833
2214,518
Th• financial ststemènls were apprc*vèd by the Bo8rd of Trntste66 on 29 AugU6t 2025.
and ￿r0 $ign•d on its bohalf by:
Page 5

MADRASA TALEEM UL ISLAM (Institute of Islamic Studies)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
I. ACCOUNTING POLICIES
Accounting coni'ention
The financial statements have been prepared under the hislorical cost convenlion and in
accordance with the Financial Reporting, Siandards for Smaller Entities (effeclive January 2009).
the Charities and Trusl¢es Investment (Scoiland) Act 2005 and the requirements of the Statement
of Recommended Praclice, Accounting and Reporting by Chariti¢s.
IneomiDg resources
All incoming resources are included on the Sth*menl of Financial Aclivities when the charity is
legally entitled to the income and the amouni can be quantified with reasonable accuracy.
Resource5 expended
EXp￿ndItUre is accounted for on an accruals basis and has been classified under headings that
aggregate all costs relaied to the category.. Where costs cannoi be direcil}' attributed to particular
headings the). have been allocated io aciivities on a basi5 con5iStcnl with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund aeeounting
Unrestricted funds can be used in accordance with the charitsble objectives 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 s￿lfIed by th¢ donor or when funds are raised for particular
stricted purposes.
Further explanation of the nature and purpose of each fi￿d is included in the notes lo the financial
ststements.
2. Voluntary Ineome
31.12.24
31.12.23
Collections/Donations
3. ILYVESTMENT INCOME
31.12.24
31.12.23
Rentsl income from a UK property
396_
Page 6

MADRASA TALEEM UL ISLAM (Ingtitute of Islamic Studies)
NOTES TO THE FINANCIAL STATF.MEh'TS- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
4. COSTS OF GENERATING VOLUNTARY INCOME AND CHARITABLE ACTIVITIES
31.12.24
31.12.23
Employees costs
Premises costs including ulilities and insurance
Repairs and maintenance
Ramadhan festivities. foods and class supplies
Charitable activities and donations
Administration, legal and sundry expenses
Depreciation
67.435
17.933
5.296
3.400
67.133
25,633
6,173
4,725
70
804
1.822
5. GOVERNANCE COSTS
31.12.24
31.12.23
Accountsncy and leg￿ fees
6. TRUSTEES. REMUNERATIO]Y AND BENEFITS
Trustees, Remuncration
There were no trustees and/or management committee members received any remuneration and benefits
for ihe year ended 31 December 2024 and nor for ihe >'ear ended 20?0.
Trustees, Expenses
There were no trustees, expenses paid for the year ended 31 December 2024 and nor for the year ended
2022.
7. FIXED ASSETS
ui
Pro
Total
COSTINBV
At 1 January 2024
Addits'ons..
62,023
3,822
2.164,380
11,038
2.226,403
14,860
Disposals
Al 31 December 2024
65,845
2,175,418
2 241.263
DEPRECIATION
Al 1 January 2024
Charge for year
Eliminated on diswsal
50,226
3.124
50.227
3.124
At 31 De¢emter 2024
53 350
53.350
NET BOOK VALUE
At 31 December 2024
12,495
2,175.418
2,187,9t3
Al 1 January 2024
11,797
2,164,380
2,176,177
Page 7

MADRASA TALEEM UL ISLAM (Institule of Islamic Studies)
NOTES TO THE FINANCIAL STATEMENTS- COIYTIIYUED
FOR THE YEAR ENDED.11 DECF.MBER 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Sundry debtors and prepaid char8es
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
PAYE and NIC, wages
Other creditors
Loans
388
4.348
271
1,177
10. MOVEMENT IN FUNDS
Net movement
in funds At 31.12.24
At 1.1.22
Unrestrieled fund$
General und designated funds
2214 518
2 252 833
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Incomin
Resources
Resources
¢xpended
Movement
in funds
Unrestrieted funds
General and designated funds
138 525
100210
TOTAL FUNDS
Page 8