Charity No:_ SC031399 Madrasatul Imam Mohammad Zakariya Financial Statements For the year ended 31 March 2025 Madrasatul Imam Mohammad Zakari - SC031399 Information For the year ended 31 March 2025 Trustees: Naushad Aziz Hanif Hussein Zuber Karim Contact Address: 4(k42 Strathern Road Broughty Ferry Dundee DD5 IPN Accountant: Douglas J Martin & Co 4042 Brantwood Avenue Dundee D03 6EW Charity Number: SC031399 Madrasatul Imam Mohammad Zakari - SC031399 Re ort to the Trustees Trustees of the Madrasatul Imam Mohammad Zakariya During the financial year to 31 March 2025. the Trustees We￿ as follows: Naushad Aziz Hanif Hussein Zuber Karim All Trustees were appointed in terms of the constitution of the Charity. Aims and Ob'ertives To create an awareness of Islam through the advancement of Islamic Education. Make adequate provision for higher studies of the Holy Qurdn. the Hadith and Islamic history. philosophy and secular education and other related subjects. To promote and/or carry out research. To provide advice. To publish or distribute information. To co-operate with other bodies. To support, administer or set up other charities. Trustees, res nsibilities in relation to the Financial Statements It is the responsibility of the Trustees to prepare financial statementsfor each financial yearwhth gib a true and fair view of the Charity's financial activities during the year and of its financial p)sition at the year end. In preparing those financial statements. the trustees will: Select suitable accounting policies and apply them consistently. Make judgements and estimates that are reasorh3ble and pnjdent. State whether applicable accounting standards have been followed, subprt to ary departures disclosed and explained in the financial statements. Prepare the financial sL3tements on the going con￿rn basis unless tt is inap￿D￿late to presume that the Charity will continue in operation. The Trustees are responsible for keeping proper accounti￿ records whKh dis(kne. with reasonable accuracy at any time. the financial position of the Charity and e[￿ble them to ensure that the financial position of the Charity and hence for taking ￿asOnab￿ steps for tr* wevention arrfl detection of fraud and other irregularities. Approved on behalf of the Trustees Trustee 7ueEQ Dated: 29D31￿3 Madrasatul Imam Mohammad Zakari SC031399 Statement of Financial Activities Incorporating an Income and Expenditure Account For year ended 31 March 2025 2a24 Funds Funds Funds Grttnls Receiv•J Donatk)ns Membershp & Ckss Fees 66249.02 8.436.00 .3&3.r2 4.600.00 Total bycome 74 685.Lf2 Pa ments Wa9es Tekphone & Broathrml 26.447.63 8.348.67 1.059.38 4.759 19 3.127.44 40.028.12 72.10 Heat& Ltyt Rent & Rates Maintenance 4235.68 3,127.44 35.471A4 Accountancy Fee Miscekneous Total &ponsed 76 703. 51 183.63 Total 2018.84 11.19991 f bal from 2024 1429.44 13.629 cjf as at 31 Uar¢h 2025 410th0 Madrasatul Imam Mohammad Zakari SC031399 Statement of Financial Activities Incorporating an Income and Expenditure Account For Year ended 31 March 2025 2024 Funds Unrestricted Funds Restricted Fund* Current As8et8 Cash & Cash Equival 1429.44 1kM￿CUrrent Assets Totsl Asset¥ 1429.44 Current Lthbtses Accrua& Net Aggets 410 uTrrtstr￿ted Funds Re5trided Funds 410.60 1429.44 411 The Financial statements on pages 3-5 were approved by the Trustees and sened on tsir behalf. ty. Trustee O%01 *4 Dated: ZL1tt31Tr Madrasatul Imam Mohammad Zakari - SC031399 l. Accounting Policies The financial statements have been prepared under the Historical Cost CorNention and in accordance with the Statement of Recommended Practice {SORP) "Accounting and Reporti by Charities" and the Charities Accounts (Scotlandl Regulations 1992. Income Income is credited to the financial statements in the year in which it is re￿1vable and is shown gross of tax. b. Capital Expenditure Resources expended on alienable assets are written off in the year in which it occurred. Fund Accounting Generdl funds are unrestricted funds which are available for use at the direction of the Management Committee in furtherance of the general objertives of the Charity a￿1 which have not been designated for other purposes. Designated funds compromise unrestricted funds that have been set aside lry the Management Committee for articular purposes. The aim and use of each designated fund is set out to be used in accordance with spectfic ￿Stri￿10nS imposed by donor5 or which have been raised by the Charity for particular purposes. The cost of raising and admini5terir these funds are charged against spectfic funds. The aim and use of each restricted fund s set out in the notes to the financial statements. Investment income and gains are allocated to the appropriate funds. Madrasatul Imam Mohammad Zakari SC031399 I report on the accounts of the Charity for the year ended 31 March 2025 which are set out of pages Retrospertive responsibilities 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 Trustee Investment (Scotland} Art 2tXJ5 and the Chartties Accounts (Scotlandl Regulations 2006. The Charity consider that the audit requirements of regulation 10(1) (ak (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 {1} (c} of the Act and to state whether particular matters have come to my attention. Basis of Independent Examiner's Statement My examination is carried out in accordance with Regulation 11 of the Chartties Accounts (Scotland) Regulations Act. An examination includes a review of the accounting records kept by the chafity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seek explanation from the Trustees concerning any such matters. The procedures undertaken to not provide all the eviden￿ that would be required in an audit, and consequently I do not express an audit opinion on the view given try the accounts. Independent Examinerfs ststement In the course of my examination, no matter has come to my attention l. Which gives me reasonable cause to believe that in afry material res&*rt of the requirements. To keep accounting records in accordance with Section 44 {1} (a) of the 2(1)5 Act and Regulation 4 of the 2CK)6 Accounts Regulations, and To prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2(X)6 Accounts Regulations Have not been met, or 2. To which. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Douglas J Martin Chartered Accountant Independent Examiner 4042 Brantwood Avenue Dundee DD3 6EW Date: