CHARITY REGISTRATION NUMBER: SC031479
Tayside Islamic & Cultural Educational Society
Financial Statements
31 March 2024
Tayside Islamic & Cultural Educational Society
Trustees' Annual Report
Year ended 31 March 2024
The members present their report and the financial statements of the charity for the year ended 31 March 2024.
Reference and administrative details
Registered charity name Tayside Islamic Centre Charity registration number SC031479 Principal office and registered 96A Victoria Road office Dundee DD1 2NP Appointed Resigned The trustees Haji Muhammad Sadiq 2001 Haji Muhammad Anwar 2001 Haji Muhammad Arshid 2001 Haji Maqsood Yakoob 2024 Haji Muhammad Manzoor 2024 Haji Muhammad Azam 2024 Haji Ghulam Qadir 2024 Haji Bashir Ahmed 2024 Haji Muhammad Jamil 2024 Haji Mohammed Razak 2024 Haji Raza Ahmed 2024 Haji Khalid Mohammed Iqbal 2024 Haji Rashid Gul 2024
Accountant
Walker Dunnett & Co Chartered accountant 29 Commercial Street Dundee DD1 3DG
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Tayside Islamic & Cultural Educational Society
Members' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Legal Status
The Association is a recognised unincorporated charity, number SC031479 and the purpose and administration arrangements are set out in the constitution. This report outlines the centre’s activities, achievements, governance, and financial performance. The Trustees confirm that the charity has operated in accordance with its constitution and the Charities and Trustee Investment (Scotland) Act 2005.
Governing document
The governing document is the constitution and rules of the charity.
Trustee recruitment, appointment, induction and training
There is no formal policy for the recruitment, appointment, induction or training of trustees and there is no time limit on the length of time a trustee can serve.
Objectives and activities
Charitable Objectives
Tayside Islamic Centre exists to: Provide facilities for prayer, worship, and Islamic education. Promote Islamic values of charity, compassion, and community support. Support vulnerable individuals and families within the community. Advance religious understanding and interfaith harmony across Tayside. Provide cultural, social, and welfare support services.
Main Activities Undertaken
During the year, the centre carried out: Daily prayers, Jumu’ah services, and special Islamic events. Qur’an classes and Islamic education for children and adults.
Community support programmes, including food distribution and hardship assistance. Collection and distribution of Zakat, Sadaqah, and Lillah funds. Participation in interfaith and community-wide engagement projects.
These activities directly further the charity’s objectives and benefit the public without discrimination.
Achievements and performance
Religious & Educational Services
Delivered Qur’an classes to students. Hosted lectures, workshops, and community events. Supported Ramadan activities, including Taraweeh prayers and Iftar meals. Charitable Outreach Distributed Zakat and Sadaqah funds. Community Engagement Conducted open days to encourage positive community relations. Collaborated with local authorities and organisations on welfare support. Strengthened youth engagement with leadership and social programmes. The Trustees are satisfied that the centre made significant progress in serving the community.
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Tayside Islamic & Cultural Educational Society
Members' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Risk Management
The Trustees have assessed the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity and are satisfied that systems are in place to mitigate exposure to those risks. Income was generated through public donations (Zakat, Sadaqah, Lillah), standing orders and membership contributions and fundraising activities. Main areas of expenditure included centre maintenance, utilities, and operational costs, educational programme expenses, charity and welfare distributions and staff and administration.
Financial review
The charity remains financially stable and capable of meeting its commitments. All funds were used in accordance with donor intentions and charity regulations. The total income generated in the year was £68654. Interest on bank deposits of £330, were also received. We are aware of all costs going up and we monitor these on a monthly basis.
The deficit for the year was £7,148.
Plans for future periods
The Trustees aim to:
Expand educational programmes and youth development. Improve and maintain the centre’s facilities. Increase community outreach and support initiatives. Strengthen digital and administrative systems. Enhance interfaith and community partnerships.
These plans are designed to ensure long-term sustainability and improved service delivery.
Reserves Policy
The Trustees maintain a reserves policy to ensure financial stability and the ability to respond to unforeseen needs. As of year-end, the charity holds £61,787 in unrestricted reserves
Governance and Management
Trust Structure
The charity is governed by a Board of Trustees and other committee members responsible for strategic decisions, compliance, and safeguarding assets. Trustees serve voluntarily. Main committee members during the year was Mohammad Asif – Chair and Tahir Ishaq – Treasurer
The Trustees met regularly throughout the year to review finances, operations, and policies.
Risk management procedures were updated to ensure safe and compliant operations.
Safeguarding
The centre maintains safeguarding policies for children and vulnerable adults, ensuring proper training and vetting of staff and volunteers.
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Tayside Islamic & Cultural Educational Society
Members' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Trustees' responsibilities statement
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources, of the company for that period.
In preparing these financial statements, the members are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
· prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Charities and Trustees Investments (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Independent Examination
An independent examination will be required this year. We will monitor the income and other statutory thresholds in future as required.
Conclusion
The Trustees extend gratitude to all donors, volunteers, community members, and partners who supported Tayside Islamic Centre throughout the year. The charity remains committed to serving the community with dedication, transparency, and integrity.
The trustees' annual report was approved on 22 May 2026 and signed on behalf of the board of trustees by:
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Signature
Name
Trustee
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Tayside Islamic & Cultural Educational Society
Independent Examiner's Report to the Members of Tayside Islamic & Cultural Educational Society
Year ended 31 March 2024
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2024 which are set out on pages 6 to 7.
Respective responsibilities of 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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 report
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Danie van Niekerk Walker Dunnett & Co Chartered Accountants 29 Commercial Street Dundee DD1 3DG
Date: 22 May 2026
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Tayside Islamic & Cultural Educational Society
Statement of Receipts and Payments for the year ended 31 March 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | £ | ||
| Receipts: | ||||
| Donations | 68,654 | 83,213 | ||
| Bank interest | 330 | 19 | ||
| Payments: | ||||
| Rates | 5,305 | 5,792 | ||
| Light, heat and power | 17,296 | 6,345 | ||
| Insurance | 1,153 | 1,476 | ||
| Repairs and maintenance | 7,994 | 13,299 | ||
| Telephone and fax | 669 | 757 | ||
| Printing, postage and stationery | 674 | 485 | ||
| Charitable donations | 15,416 | 16,904 | ||
| Education | 1,383 | 982 | ||
| Events | 3,243 | 277 | ||
| Sundry expenses | 56 | - | ||
| Wages and salaries | 22,093 | 20,941 | ||
| Staff pensions | 852 | 786 | ||
| PAYE | - | 1,198 | ||
| Total payments | (76,133) | (69,241) | ||
| Surplus/(deficit) for the year | (7,148) | 13,991 |
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Tayside Islamic & Cultural Educational Society
Statement of balances for the year ended 31 March 2024
| Bank and cash in hand Opening balance Surplus/(deficit) for the year Closing balance Represented by: Cash at bank |
2024 £ 68,936 (7,148) 61,787 61,787 |
2023 £ 54,944 13,991 68,936 68,936 |
|---|---|---|
All fund are unrestricted
The property at 96A Victoria Road, Dundee, DD1 2NP is owned outright by the charity. As a result of the use of this property the value of the property is not easily assessable without undue effort, and therefore no value is shown in the balance sheet.
Approved by the Trustees 22/05/2026
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