Charfty registration number SC039500 Iscotland)
BORDERS ISLAMIC SOCIETY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
JRW
HOGG&
THORBURN
chartered accountants

BORDERS ISLAMIC SOCIETY
LEGALAND ADMINISTRATIVE INFORMATION
Trustses
Charity nUm￿r {S¢otlandl
SC039500
R•gi•t•r•d Offico
6 Union Street
GALASHIELS
Scottish Borders
TD11PG
Independènt examiner
JRW Hogg & Thorbum LLP
Riverside House
Ladhope Vale
GALASHIELS
TD1 1BT

BORDERS ISLAMIC SOCIETY
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financtal statements
7-11

BORDERS ISLAMIC SOCIETY
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial slalements for the year ended 31 March 2025.
The financial slalements have been prepared in a¢¢ordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing do¢umenl, the Charities and Trustee Investment
(Scotland) Act 2005, the Charities Accounts (Scolland) Regulalions 2006, FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)"
Objectives and actlvities
Borders Islamic Society ¢onlinues lo serve the Muslim community in Galashiels and Ihe S¢otlish Borders by
providing a safe space for worship, community SUPPOrt, and social inlegralion. Over the past year. we have seen
significant growth in membership, driven largely by newcomers settling in the area.
Alongside our religious servi¢es, we actively promote engagement with the wider Borders society through
community outreach, interfaith dialogue, and cooperation with local organisations.
Our constilution defines the Society's charitable aims as..
. Advancing the religion of Islam by providing prayer facilities and community seryices.
Promoting religious harmony by fostering better relations be￿een Muslims and non-muslims.
Undertaking other charitable purposes as determined by the Truslees in accordance with Scottish law.
In practice. these objectives are achieved through regular worship, newcomer support, education, interfailh
initiatives, and social events that nurture inclusion and understanding.
Public benafit
The trustees have paid due regard to guidance issued by the OSCR in deciding what activities the charity should
undertake.

BORDERS ISLAMIC SOCIETY
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and perfomiance
SignifiGant activities and achievemenls against objectives
Growth and Community Support
The Society supported an increasing number of Muslim newcomers - families, students, and asylum seekers
helping them wilh housing, local orienlalion, and emotional support. This growth underscored the need for a larger
facility.
Acquisition and Renovation of New Premises
Following an extensive search, we acquired a former boxing club, previously a church and designated pla¢e of
worship, near our former location.
Raised £130,000 via local fundraising, UK and international donations. and interesl-free loans.
Completed major renovations including ftooring, walls, kitchen, toilets, and office spaces with volunteer help.
The new building now seNes as both mosque and community centre.
Religious Services
We held weekly Friday prayers (Jumu'ah). daily prayers. and special programs during Ramadan including Tafaweeh
and community iftars. Eid prayers and celebrations continued to foster community cohesion and welcomed wider
participation.
Education and Personal Development
Informal classes in Qur'an recitation and Islamic studies were provided alongside English and Arabic language
support. Plans are underway lo formalise these educational offerings.
Community Engagement
The Society increased ils presence in the wider Borders community by hosling open mosque days, participating in
local events, and facilitating interfaith dialogue, promoting mutual understanding and social inclusion.
Communication
Enhanced use of WhalsApp and online plafforms improved community connectivity, event coordination, and
fundraising efforts.
Future Plans
Launch structured educational programs for Qur'an, Islami¢ studi8s, and languages
Develop youth engagement inilialives including mentorship and recreational activities
Flnanclal revlew
The financial focus was on a¢quiring and renovating the new building.
Total funds raised.. £130,000 (donations and inlerest-free loans)
Expenditure.. Property purchase, renovations, ulililies, furnishings, and associated costs
Loans have since been repaid in Ihe subsequent financial year
Financial management is transparent and overseen by the Treasurer and Committee, with funds held in a dedicated
charity account.
The surplus for the year amounted lo £110,63712024 - £802} which resulted in a balance of £111,452 (2024 - £815)
in the unrestricted fund.

BORDERS ISLAMIC SOCIETY
TRUSTEES. REPORT ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Re8glV88 policy
11 is the policy of Ihe charity thal unrestricted funds which have not been designatèd for a specific use should be
maintained al a level equivalent to bemeen three and six month's expenditure. The trustees consider that resenies
at this level will ensure Ihat, in the evenl of a signific4nt drop in funding, they will be able to continue the ch8rily's
rrent activities while consideration is given lo ways in which additional funds may be raised. This level of resep4es
has been maintained throughout the year.
Structure, governan¢e and management
The chanty is an unincorporated 8ssociation.
The trustees who served during lie year and up to Ihe dale of signature of Ihe financial statements were..
ReGruitfflent and appointfftent of twsfees
The trustees and Cornmiltee identify suitable persons lo fulfil a va¢ancy rf a new trustee is required to be appointgd
by the ¢h8rity in accordance with the C¢nstitulion.
Thg tD.IstOgs' repnrt wa¢ approved by the Board of Trustees.
Date: .
I l. "lo-& S

BORDERS ISLAMIC SOCIETY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BORDERS ISLAMIC SOCIETY
I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 5 to
11.
Respective responslbllllles of trustee8 and oxaminer
The chaiity's trustees are responsible for the preparation of the financial statements in accordance with the terms of
the Charities and Trustee Investment {Scotlandl A¢1 2005 and the Charities Accounts {S¢olland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 1011}la}-(c) of the Charities Accounts
{S¢otland) Regulations 2006 does not apply.
11 is my responsibility lo examine the financial statements as required under section 44(1)Ic) of the Charities and
Trustee Investment (Scotlandl Act 2005 and to slate whether particular matters have come lo my attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (S¢olland} Regulations
2006. An examination includes a review of the accounting records kept by the charity and a comparison of the
financial statements presented with those records. It also includes consideralion of any unusual items or disclosures
in the financial slalements, and seeking explanations 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 view given by the financial statements.
Independent examinerfs ststement
In the course of my examinalion. no matter has come lo my attenlion
1. which gives me reasonable cause to believe that in any material respect the requirements..
lo keep accounting records in accordance with Section 44{1llal of the Charities and Trustee Investment
{Scotlandl Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
lo prepare financial statements which accord with the accounting records and comply with Regulation 8 of
the Charities Accounts (Scollandl Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the financial
statements lo be reached.
JRW Hogg & Thorburn LLP
Riverside House
Ladhope Vale
GALASHIELS
TD1 18T
Date..

BORDERS ISLAMIC SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Unre8trlcted
funds
funds
2025
2024
Notes
Income from:
Donations and legacies
115.313
8.705
Total income
115.313
8.705
Expenditure on:
Charitable activities
4,676
7,903
Total expenditure
4,676
7.903
Net income and movement in funds
110,637
802
Reconciliatlon of funds:
Fund balances at 1 April 2024
815
13
Fund balances at 31 Ma￿h 2025
111.452
815
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

BORDERS ISLAMIC SOCIETY
BALANCE SHEET
AS AT 31 MARCH 2026
2026
2024
Not98
Flxed assets
Tangible assets
120,000
Current a88•ts
Cash al bank and in hand
11.452
815
Crodltor8: amounts falllng due within
one year
10
(20.0001
Net current Iliabilities)lassets
18,548)
815
Totsl assets less current15abilities
111,452
815
Thefunds of the charity
Unrestricted funds
12
111,452
815
111,452
815
The financial slalements were approved by the trustees on .
11.11. iJ7S

BORDERS ISLAMIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢counting policles
Charfty infomiatlon
The charity is registered in Scotland and its registered number is SC039500. The charity's regislered address
is 6 Union Street. Galashiels, TD1 1 PG.
1.1 Basis of preparation
The financial slalements have been prepared in accordance with the charity's governing document, the
Charities and Truslee Investment {Scotland) Act 2005, the Charities A¢counts (Scollandl Regulations 2006,
FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities
SORP "Accounting and Reporting by Charities.. Stalemenl of Recommended Practice applicable to ¢harilies
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 1021" The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charilies not to prepare a statement of
cash flows.
The financial slatements are prepared in sterling, which is the functional currency of Ihe charity. Monetary
amounts in these financial stalements are rounded to the nearest £.
The financial stalemenls have been prepared under the historical cost convention. The principal accounting
policies adopted are sel out below.
1.2 Going concern
Al the lime of approving the financial slalemenls, the trustees have a reasonable expeclation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Irustees
continue lo adopt Ihe going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestri¢led funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
1.4 Income
In¢ome is recognised when the charity is legally entitled to il after any performance conditions have been met.
the arnounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance ¢ondilions require deferral of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the lime of the donation.
1.6 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
third party, it is probable thal a transfer of economic benefits will be required in settlement, and Ihe amount of
the obligation Can be measured reliably.
Expenditure is classified by activity. The ¢osls of each aclivily are made up of the lolal of direct costs and
shared costs, including support costs involved in undertaking each aclivily. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable lo a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on Ihe basis of time spent, and
depreciation charges are allor2ted on the portion of the asset's use.

BORDERS ISLAMIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policies
(Continued}
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured al cost or valuation, net of
depreciation and any impairment losses.
Depre¢ialion is recognised so as to write off Ihe cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset. and is recognised in the statement of financial activities.
1.7 Impalrnient of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to delemiine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the assel is estimated in order to determine the extent of the impairment
loss (if any}.
1.8 Cash and cash equivalents
Cash and cash equivalenls include cash in hand, deposits held al call with banks, other short-term liquid
investments with original maturities of Ihree months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabililies.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
interesl method unless the arrangement constilules a financing transaction, where the Iransaclion is
rneasured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities. including creditors and bank loans are initially recognised al Iransa¢tion price unless
the arrangement constilules a financing transaction, where the debt instfumenl is measured al the present
value of the fulufe payments discounted al a market rate of interest. Financial liabililies classified as payable
within one year are not amortised.
Debl instruments are subsequently Carried al amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if paymenl is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction pri￿ and subsequently measured al amortised cost using the effective interest method.
Derecognition of flnancial liabilitles
Financial liabilities are derecognised when the charity's contradual obligations expire or are discharged or
cancelled.

BORDERS ISLAMIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legacies
Unrestri¢tsd Unrestrtcted
funds
funds
2025
2024
Donations and gifis
115,313
8,705
Donated goods and servlces
During the year, the charity purchased a building for use as a mosque. The solicitor dealing with the purchase
on behalf of the charity donated his time and services for free.
Expendlture on charitsble actlvltles
Unrestricted Unrestricted
funds
funds
2025
2024
Direct costs
Heat and light
Rent
Paypal charges
Property repairs
Rates
Bank charges
Advertising
2,563
1,815
655
15
5,250
856
655
101
201
4,376
7,735
Share of support and governance costs (see note 4
Governance
300
168
4.676
7.903
Analys1$ by fund
Unreslricled funds
4,676
7.903
Support costs allocated to actlvltles
2025
2024
Governance costs
300
168
Analy8ed between:
Unrestricted funds
300
168

BORDERS ISLAMIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Net movement In fund8
2025
2024
The net movement in funds is slated after chargingl{crediling)'.
Fees payable for the independent examination of the charity's financial
statements
300
168
Trustees
None of the Iruslees lor any persons connected with them) received any remuneration or benefits from the
charity during Ihe year.
Employees
2025
Number
2024
Number
Total
There were no employees whose annual remuneralion was more than £60,000.
Taxation
The charity is exempi from taxation on its activities be¢ause all its income is applied for charitable purposes.
Tangible fixed assets
Freehold land
and bulldlng$
Cost
Additions
120,000
At 31 March 2025
120,000
Carrylng amount
At 31 March 2025
120,000
2025
2024
Freehold
120,000
10-

BORDERS ISLAMIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Credltors: amounts falllng due within one year
2025
2024
Borrowings
20,000
11 Loans and overdrafts
2025
2024
Other loans
20,000
Payable within one year
20.000
As part of ils fundraising lo purchase the building, the charity received an interest free loan lotalling £20,000
from one individual. This has been repaid in full since the end of the financial year.
12 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been sel aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprfl
2024
Incoming
resources
Resour¢e$ At 31 March
expended
2025
General funds
815
115,313
(4,6761
111,452
Previous year:
At 1 Aprfl
2023
Incoming
resources
Resources At 31 March
expended
2024
General funds
13
8,705
(7,903)
815
13 Related party transactlons
There were no disclosable related party transactions during the year12024 - none).
11