MADRESSA ALARABIA ALISLAMIA Financial Statements For the year ended 31 December 2024 Charity no: SC030403
Madre55a Alarabla A1151amla Mosque Report of the Trustees for the year ended .11 Deeember 2024 Durino) the financial s'ear to 31 De¢emb¢r 20?4. the trustees were as follows:_ The trustees present their annual report and fmancial 51atcmcnts ofthe charity for the ended 31 D¢¢ember ?024 and confirni they comply with the charilics and Trust Invcstment (Scotland) Act 2005. the Charities Accounts (Scoiland) Regulaiions 2(K>6 (as amended) and Accounting and Reporting by Chariti¢s: Statement of Rccommended Prdctice applicablc to charitie5 preparing their accounts in accordance "ith thc Financial Rcportin Standard applicable ia the UK and Republic of Ireland published on 16th July ?014. Objeetives Our objtiveS are sel to reflect our faith and mmunity aims. During the year trustees rcview their objectives and activities to en5UTe they continue to reflect their aims. In carrying out this review the ttustees have considcred the Charity Commission's general guidance on public benefit and in partiLwlar its supplementary public guidance on the adNanccmcnt of rcligion for thc public bcncfit. Trustees aims remain to provide a facility where Nquslims can worship and to provide a community facility for the local community. Long lenn ambilion is to build the self-confLdenee of loeal Muslims in thcir faith. and through our community faeilities help ak¢ uur a PfXLcful, vibrant and haTmonious corntnunity. Truftees want to make the Mosque an accessible and welcoming venue where all Muslim5, or those who wish to know more about Isla sJthLY to8¢th to Icarn about tlicir rcligion and wotship. The Musqu¥ ib Ivtiunale to havc faLilities foi w¢ WIM) want to pray. The Mo4ue is open ai all prayer lime& the Fridav prnj'C illg a Focus of their activities. An important part of Muslim faith is charitable giving. during month of Ratnadao rore Eid prdyer, trnstees are pleased io receive Fitrana for the x)le purpose of relief off financial hardship of humanity all over th¢ world. Voluntccrs arc an important rGsourcc in i)oth Islamic faith and comniunity Thork. Voluntccrs are involved in most of the activiiies. All $[e¢S <Five their ume freL.Iy. Activities and aehievements Thc rharity rrI¢S out a widc rdnge ofactivities in pursuan of its Lharithble airns. The siees consider that these activitses, sumniarised below. provide benefit tK)th to those who atten the mo4ue and the wider ¢ommuniiy.
Religious activities Mosque provides a centre for prayers and OrShIp and for the activities associated with Muslim faith. During the year under review. wider ronge of religious services and activities were offered, including= Prayers: The Mosquc is opened all day for daily and Friday ( Jumma Prayer) prayers. Fe5tivAls: The Mosque prepares food during Ramadan lor those attending thc Mosque who wish to brcak thcir fast together. Qur'an teacbing: Learning io read Quvan is considered an irnportant element of religious education and training. Mosqu¢ continues to provide this facility for the young and elderly. Fitrana: it is a part of Muslim faith thai Fatrana should be given on behalf of everyone in the house by the head of the family before Eid prayer. A Muslim need not give Fitrana through the Mosque but Mosque do provide the opp)rtunity for th05c att¢nding it. Committee of the Mosque collects and dR5tribulcs th¢ Filtana. none of which is uscd to fund the Mosque. No commission is tsken for the collection or distribution of Fitrana. It is distributed in line with the teaching of Islam. Reserves policy Trustees policy is to hold enough funds to meei operating costs of the Mosque. Principal funding sources Thc charity5 main source of income is donations given by people. Funds given at a Friday prayers (Jumrna Prayer) is the large part of the collection. Charity also recives rental income fonD units rented out. Investment policy and objectives The charity has invested in propety to help in running cosl. . Cash reserves are held in current accounts. Tru5tees' responsibilitles In relation to the financial statements Th¢ chariiy trnsiees are r¢sponsible for preparing a trustees. annual report and finan¢i21 statements in accordance with applicablc law and United Kingdom Accounting Stsndards (United Kingdom Generdlly Accepted Accounting PrdCtice}. The law applicable lo charities in Scotland requires the chariry trnsiees lo prepare financial ststements for each year which gi¢ a twe and fair view of the state of affairs of the charity and of the income resources and application of reurceS. of the charity for that period.
In prcparing thc financial statcmcnts. th¢ trnstccs arc rquirc to: s¢lt suitable accountin policies and then apply them consisiently: observe the methods and principles in the applicable Charilies SORP. rnake judgements and estimates that are reasonable and prudent: stst¢ wh¢thcr applicablc a¢countin£ standards have been followed, subjeLi io any maieridl depanure disLlus¢d <ind ¢xpl<i]n in th¢ tinancial statements" prepare the financial staiements on the going concern basis unltss it is inappropriate to presume that the charity will continue in business. The ttustees are responsible for keeping PToper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to cnablc them to ensure thai the financial slalements complv 'Ith the Chariti and Twqtee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amerKl¢d), and Ic piDvision6 of tli¢ Trust dc¢d. Th¢y ar¢ also r¢sponsibl¢ for safeguarding the assets of the charity and tskin8 reasonable steps for the prevention and detectiOD of fraud and other irregularities. Approved by the trustees and sÉ8ned on its behalf by.. {Trustees) 18-Aug-25
Madressa Aiarabia Alisamia Mosque Ibrahim Mosque Statement of Financial ActiN'ities for the )'ear ended 31 December 2024 Unrestricted Restricted Total Funds Total Funds funds FuDd5 2024 2023 Note Incoming resources Ineoniing resourcesfrom generatingfunds.- Voluntary Incorne: Collection - Friday etc HMRC Interest r Rental income 160.901 160,901 103,494 24.968 4.223 76,546 209.231 8,835 73,813 243,549 8,835 73,813 243.549 Total income Expenditure on: Cos1.% ofgL'picralingfvnd5.- Charitable aclivilies.. Govenance costs.- 113.082 113.082 97,427 Total expenditure 13,082 113,082 97,427 Net movement in funds 130.467 130,467 111,804 Recoiiciliation offundy Total funds brought forward Total funds carried forward .316,615 1,447.082 1.316.615 1,447,082 1.204,811 1.316,615
Madaressa Alarabia A]is]amis Mosque Ibrshim Mosque Ba]4n¢¢ Shert a$ at 31 Decembcr 2024 Note 2024 21123 Fixed usseis Tangiblc ass¢t5 864,841 737.721 Currént dssets.. Debtors Cash at bank and in hand 582.241 578,894 Total current assets 582.241 578,894 Liabilitie5." Creditors . Creditors Qarz-e-Hu5na et current assets (i8? 241) 1,447,082 (578,1494) .-116.615 Net *$$ets Thefunds of the Charity.. Unrestricted fund8: Designat¢d funds Gcnerdi fu& 130.467 111,804 Total unrestricted funds Balancc Bfwd 130.467 .316.615 11.804 ,204,811 Restricted income funds 1,447,082 1,316,615 The notes at pages 7 to 9 forni part olthese accounts. Approved by the trnstees on 19 August 2025 and signed on their behalf by:
Notes to the accountants Accounting polieies Basis of preparatio The financial slatcments have b¢¢n prepared under the historic cost convention. Thc financial sialements have been prepared in accordance with Statemcni of Recommended Practice. Accounting and Reporting by Charities (SORP 2005) issued in March 2005. and applicable UK accounting Standards and Charilies Act 1993. (a) (b) Funds strncture Unrestricied income ndS comprise those funds which the trustees are free to Use for any purpose in furtherance of the charitable objccts. Unrestrictd funds include designated fvnds where the trustees. at their discretion. have sel aside recourses for a specific PUTPOSe. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of specific appeal at Friday prayers or under the lernis for public collection of Fitrana in a¢cord2nce with the teachings of Islam. (c) Incoming resources All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sutTicient reliability. The following specific policies are applied io particular caleg>oric5 of income: Volunlary incom¢ is received by way of donation at Friday prayers, and is included kn full in the Siatcrncnt of Financial Aciiviiies when receivable. Donated services and facilities are Includ at the value to the charity where ihis can bc quantified. The value of services donated by volunieers ha5 not been included in ihese accounis. ex¢epl where the seryices provided are in the nature olprofessional services where a fee would oihcrwise be charged. in which case the donaied service is valued at their chargeable rate. Investment in¢om¢ is included when receivable. Incoming resOu¢S from Charitsble trdding activity is accounied for when eamed. (d) Resourees expended Liabilities are rccogmised as resources expended as soon as there is a legal or or construclive obligation committing the charity to the expenditure 15 accounted for on an accruals basi5 and has been cla55ificd under headings that aggregate all costs relat io the category.
(e) Irrecoverable VAT Irrecoverable VAT is charged against the category Orresou¢S expended for which il was incurred. (o Costs of generaling funds Costs of generdting funds are those cost incurrcd in altrdcting voluntary income. (g) Tangible fixed Assets Thc fr¢chold property is valued at hisioric cosl and is not deprlated, as the Mosque and related halls are ¢onsider¢d to have a useful life as a building of greater than 50 years and so any d¢pre¢tation charge is considered immaterial. Related party transaction5 and trustees, remuneration Trustees receive no emoluments The trustecs all give frcely their lime and expertise wiihoui any fortn of remunerntion or other benefit in cash or kind (2018 £nil). Incoming resources from voluntary income Unrestrieted Restricted Total Funds Total Funds funds Funds 2024 2023 Donations Car Park Donation from Bank HMRC- Gift aid Interest RClY¢d Rental Income 160,901 370 161.271 103,494 24,968 4,223 76,546 209,231 8,835 73,813 243.549 8.835 73.813 243,919 370 Resourees expended Faith and worship: Unrestricted Restricted funds Funds Direct Costs Dirfft costs Totsl Funds Total Fund5 2024 2023 Mosque Fitrana Total charitable activities 2024 2023 Staff costs Wages and salaries (Inc Imams Wage) HMRC - Nic and tax 50.705 642 37,076 384 51,347 37,460
Fixed assets: tangible assets Freehold propem. Total 2024 As at l January 2024 Additions Disposal At 31 December 2024 737.721 127,120 737,721 127,120 864.841 864,841 Analysis of net assets between funds Ullrestrieted Restrieted funds funds Total 2024 Fixed assets Cuent assets Cuent liabilities Total net assets 864.841 582.241 864,841 582,241 1,447,082 1,447.082 Analysis of eurrent gssets 2024 2023 Prepayments and accrued incom¢ Cash at bank and in hand 582,241 582,241 578.894 578,894 Breakdown of expenses 2024 2023 Wages and salaries Employers Ni Rates . Water rates and charges Light and heat Alami and security Telephone, broadband and fax Printing, postage and stationery Insurdnce Cleaning Donation EquipmeTJt service Repair. renovation and refurbishment Legal and professional fee {inc architects Icc) Bank charges Accountancy Sundry in¢luding bank charges, software and cleaning 50,705 642 4,069 12,830 37.076 384 797 28,793 225 346 5,716 5.760 2.418 323 1,359 8,547 454 1.400 32,388 10.700 4,972 155 210 113.082 240 97,427
MadYdre55a Alarabla Allslamla Mosque Acconntants Report to the accounts For The l'ear Endcd 31 De¢ember 2024 Respective responsibility of trustces and examiner Tlie charity's trustees iestx)nsiblc for thc prtyparation of th¢ accounts Tn accordance with th¢ tem]s of the Charities and Trustee Investment {Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The Charity trustees consider that the audit requirement of Regulalion 10{ I ) (a) to (O of the Accounts RegulatRons does not apply. It Is my responsibility to ex&min¢ th¢ accounts as r¢quircd undcr scction 44(1) O of thc Act aTh4 to stat¢ whdhcr particular mailers have come to my aitcntion. Basis of independent examiner's statement My examination is ¢arri¢s out in accordance with Regulation I l of th¢ Chariiies Ac¢ounts (SLoil<U]d) Rcbiuldliuns 2006. An exJmin<ltiun inLludcs d rcvicw of ihc dLcountingT feLI)rds k¢pt b}. the charity and a comparison on the accounls presented with ihose records. It also includes consideration of any unusual items or disclosures in th¢ accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not proi'ide all the evidence that would be required in an audit and, con5cqucntlv, I do not cxprcss aft audit opinion on th¢ accounts. Independent examiner's Statement In the course of my examination, no matter come to my attention [other than that disclosed on th¢ atta¢licd pagcsl l. w.hich gives me reasonable cause to bclieve that in my material respect the requirements.. to keep accounting records in accordance with sektion 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulattons. and * to prepare accounts which accord with the accounting rordS and Comply M'ith Rcgulation 9 of the 2006 Accounts Regulations. have not been met OT 2. to which, in my opinion. altention Should bc drawn in ord¢r to enable a proper understanding of the accounts to be reached. Siglled Date ame: Argyle Accountants Cerrifie¢l P4bli¢Acctr*AI411tt 1007 Argyle StTeet Glasgow G3 8[2 T¢1 0141248 7214