Centre 1 St. Rot)d, Klrkcaldy. Fl1* KYI 2RQ - Tol.: 01592 562 670 www.kirkcald Rouistnrod SGoltish ChArtly Numbof SC040547 sIAml¢¢ontro.co.uk Kirkcaldy Islamic Centre Receipts and Payments Accounts For the year ended 31 March 2025 Charity number: SC040547 rkuthfy isl•ffl env• I Road. KiikcAldy. Filo KYI 2RQ- T•l.: 01592 $62 679 WThnIt.kt￿c￿Id slamicc*Nr R•gl¥lftr•d S(vlllg1) Chail¢y Numb•r SC040Y7 Klrkcaldv Islamic Centre For the )e*r tnd¢d 31 mA￿h 202S Officers And Professlonal Advisors: TThstee$ Other Members of Management Commlttee Independefjl Examlner Blokern 2.11?5 Kiisxlyii KI￿￿41dY KYI.IIIA rkuldy Islart C•ntr• l .*! I1Tr7Wy'S (J. Kirki.Il¢ly. Fllo KY1 2RQ- Tol.. 01592 562 679 wNThf.ktikcald slamicr•n RvoislDrort Scoitl811 C.liiiilty Niimboi SC04n547 r*,co.iik Trustees Annual Report Year ended 31 March 2025 Structure, Governance 8nd Management Governin Document The Centre is a charity (Scottish Cliarity Nuinber SC040547) which gained charitable status on 29 April 2009 and is governed under the rules set oul in its constitution and managed by a Management Committe& RecNitrnent and A intment of Mana ement Committee Members of the management committee are also charity trustees for the purpose of charity law. The c4)mmittee members are nomially ¢l¢cted by the members at the annua] general meeting and rA)nsist of five members who may rA)-OPt a further two members. The Management Committee meets as required but no less than once every three months and rettives reports on the general business of the charity and its financial standin& Tn￿te£S Induction and Trainin Newly-elected members to the Management Commitiee are paired with long serving members who act as their mentors. The process ensures a quick and well-infomied access to procedures and relevant information on the general activities of the Centr¢ and the S￿ltIC rol¢ of committee mcmbcrs. Risk Mana ement Internal c()nlrol ri%k% arL' minimisL41 by implL'mL'niingT liiriLI PA)¥L'durL'% tc)r uuihc)risutii)n i)t' all transactions and proj￿1￿. nisdtioniil %lru¢ The Trus￿ hav¢ ihe wwL'r 1¢> n()mii)ulL. i I. r￿luir￿X1, Muiiiibi¥yii¥llt ( ()iiiiiiiltL'L IIILiiib¢rs and are reyponsible fur moniioring Ili¢'ir pL'rli)niiiin¥v. 'I'lIL'y ul.411 iiiil iii pluLL 11 kiiiiiplaiii( procedure via which 41ny uTrmplilil)ltr• ilgslili?•i MuiiilllLllILlIt C i)iiiiiiillw lii¥iiibLP• iir Triis1¢¢ ur¢ mad¢ and t>uitsbly arbilrulLxI, I"1)¥ Muii4lgL'IIILI)I ( i)Ill1llilli￿. iiiuy uiitMiiiiI iiibLiiiiiiiiiltI*'i iir working youpy in LLM)rdinatiun willi Illl I'ruiilL'i'.l>, uiid IiuvL' tli¥ fL'six)ii*ibilit)' li) IILtiiii' lh¢ aims and objectivcy nf. suLh Nubw()UP.4 WLII Ln%iiriiiu Ili¥y c)pirul¥ wiihiii ihL' Ix)uiidiifiL.% of the Constitulion and pertin¢nl IL'wil iii%lruniLntli. lik•mic *ntyè .11, rtyl ?IlQ TDI.: 01 fD92 562 679 www.kilk lild j•l,)mi re.¢ ObJeetive$ And Actlvlt5es The main objectives aiid activilies of thc Ccntrc arc.. To reinforce sociol colicsioii bctwc¢n the Muslim and non-muslim communities in Fife tlirough joiiit activitics aiid cvents. To attend to tlic needs and gencrol wclfurc of the Muslim community and provide advice and support in persoi)al aiid fainily mallcrs. To provide a platfonn whcre Incinbcrs of the local community, Muslim and non-muslim, can meet to discuss local issues relating to Fife and thc wider UK. To advance reli￿On by providing Islomic education for childr¢n, youth and adults. both male and female. To enhance education via mother-tongue language classes for children, youth and adults. both male and female. All the aims and objectives of the Centr¢ shall follow and abide by the principles and tenets of Islam and the teachings of "Dubendi Ahle Al-sunna Wa Al-Jamat" AchlevemeDts and Performance The Centre is funded by donations from its members and the wider Muslim community in addition to government grants. Donors anticipate the 2chievemenl of the Centre's obj¢ctives through continuing ihc current activities and the introduction of ad-hoc activilies as required by the community. Flnanelal Revlew The Centre continucs to bc succL'ssful in raisin&i moneys Ihroug?h collection. reb?u14W pa)Tn¢nt schem¢s and donations for gicneral und 4pL'Li IIC IlLliviliLs. A toliil i)t' £40,6(M ivas rnised in the year, with a surplus of £17,005. Th¢ Centre op¢rat¢% Lll¢Lliv¢ly within 114 liniijiLiiil ¢i?ii¥lriiinl.4 (IIIL. II) ¥i)IiiiiiiIILxI Strong linancial managem¢nl. JJ i) Th¢ C¢ntr¢ does nui hold uny invLslJii¢'Jil¥. Apurt Ir()Iii ljiii{l¥ Iilliiiiit¥xI by IhL' -I'nL%ILtr& ti)r the consiruLYion ol" IIIL ii¢w C'LI)Ir¢ buil4liiiui 111) [L.￿l1.1L1th1, L'xi)¥'lliliiblL' c)r ¥iicli)WIIILnt Iiiiicls urc. held. The maj(Jrily ol. lundii arL' tiPL'iII i)ii %liiirl IL'riii iliiy-li)-Iliiy I'liliiiiilbl (Il. C ¥iilri'. Aii>' defiLil wiihin a lim¥ inlL'rvul IN Jii)niiully i4>vL'I'￿l hy ¥ub.%L'(ILlVlIt Ic)Il¥Xtic)Iii. Cenwe I St. M.1ry'* Road. Klikciil(ly. l.IlD KYI 711Q Tol.: 01592 5G2 679 vryM.kirkcAltJ s1.Imlc Roiil%li?Ivil Scotllqli Cli*irily Nvml>oi SCOdOJ41 frnli¢.r.o ilk Rescrves Polic The Centre does not opcrdtc a policy for maintaining a specific minimum level of reserves. Tlie Centre is non-profit and fundcd prcdominantly by collections, regular payThents and donations which are managed to run th¢ Centre's activities. Funds are held in a cu￿nI accounl. Full control of all assets is vested in the Trustees who d¢l¢gaie tli¢ day to day mana&voncni of ihc Managemeni Commillee. Future Plans The Centre plans continuing the above-menlioned a¢livities in future year5. Addilionally, preliminary plans and desi￿ have been commenced to construct a new Centre building on the same site. The Trustees declare that they have approved the above Trustees, Report. s]￿ed on behalf of the charity Trustees: Chairnian Date: 3'- Centye 1 Si Ro?Il KltlL.7141¥. I Ilo KY 12RO - Tpl 01592 561679 IV￿￿.￿1rkc.lI￿Ll1￿mlccOnIfe.£0.uk Independeni Examiner's Report 10 Ihe Trnjtcm of Klrkcaldy Iglamic Centre- sc(M(1.$47 I rq￿rt on thc accounts of Ihc chariiy for Ilic ycur cndcd 31 March 2025 &8 Set out on pages 7 to8. Re5pectii'e Responsibilities of Trustees and Examlner The charity"s Tn￿le¢S arc reS￿)nSIble for th¢ prq)oralion of thc account.8 in accordance with thc Icrrns of thc Charilics and Truslcc Invcstmcnt (SLotland) Act 2(K15 and ihc Charities Arxount (Scoiland) Rcgulalions 21J)6. The charity truslccs considcr that the audit roiuirements of R¢gulation l O( I md) of the Accounts Rcgulation doL7 not apply. It is my reS￿nsibIlity io examine thc accounts a5 fLNuir￿ under section 4q l )(¢) of thc Act and to s￿e whlxhcr panicular mattcrs have come to my attcnlion. Basil o( Independent Examiner's Siatement My examination is Gvried oul in accordancc with regulation I l of the Chariti¢s Aiiounts IScot12ndl Regulations ?(K)6. An cxamination includcs a rcvicw ofthL iKiounling r¢ior(L% kept by th¢ thariiy and a u)mparison of the accounts pres¢niLxl with those T¢¥￿rds. Ir alyo includes considerdlion of any unusual iiems Dr disclosures in th¢ aLLiiunts and x¢¢ks explanats'on fn)m th¢ Trusl¢D concerning any such maltcrs. Th¢ pn)LLxlur¢s und¢rtak¢n do provide all the evid¢nLc ihai would bc r¢quired in wi audit und, IxJns¢qu¢nilv. I dL) not express an audil upinlun ijn ili¢ ULLuunl%. Independenl Examlner'i fil•lemenl In th¢ wuroe ol. my examinaiitsn, iniill¢r Iiil% ¥l)iiie llb Illy iillL111icin whith gJv¢s in¢ w¢ab(iiiablc Lau¥¢ lil ￿lILy¢ ihal ill wiy iiial¢tiiil lh¢ r4uirttn￿l'. l() dCU)Ulbliiig icuiids iii ilLLiiiI1￿IL￿ willi Ilcbii 441 l Kal ¥lt lh¢ 'th)i ALI It¢guliiiliPli 4 ijl iliL ?IMX) Acii>uiils R¥biiil4ill()Ili. iulil tsj pr¢par¢ i￿ulU111I• wlii¥li diiiiiil M'illi illl d¥c'iiiiiiliiibl l¥K(iiilJ WKI ¥()iiipI) willi l<¢¥uldiiUlI 4) {Jl' 111¢ 21AMI Aicijuiils KLb•uliilii111s have Th)1 bx.li IllL4. 1)r 2. to which, in my 4)piiiii)ii. ulleiiiliill bliiJu14111L ilruwii iii i>rilci' Iii LryiablL u iifiipir undcrslS £n Bank In￿¢& & thh £3,600 EO £40.604 £17.￿5 £40.tAH £35.5J9 P•i•ent6 Pfjyinenis rclaiing djrcaly chan.tabk &L11¥'JlJ (irams. Lrtll¥tsing dtsiwlion £2? ?08 k34.b4- GovcrnaThL¢ L4Ab tl) ALuJuiJldJiiy kl.14JU t'l.U:U tsljl b¢uI L! I,Sii t17 tS4: Lll tsr Ilit I17,￿1$ t17.IKIi Ktrku*ty Is￿mi( Centre d. KiikC.II￿ J.. Filv KY1 2RQ- Tol.: O l J92 562 679 whww.kifk RoDbstoroil Sco111511 Ch.iiily Nufflhor SC040547 51am co.iik Statement of balances as at 31 March 2025 Unrestricted Fulld5 2025 Restricted Funds 2025 Totydl Funds 2025 Total Funds 2024 asb Funds Cash & Bank Balances as at 01 April 2024 £304,823 £304.823 £303.981 Surplus shown on reccipis and payncnls ac¢ounl £0 £17.IX15 £17,005 £842 Cash and bank balances as at 31 March 2025 Other Assets £304.823 £17.(XlS £321,828 £304.823 Fund to whith Asset belongs Unrestricted Cost Value Value Frcchold properties £283,049 £283,049 £283.049 Governance Costs: Liabilithes Fund to whieh liability rdites Unrestricted Amount due Amount due Independent Examiner Accouniancy I Professtonal Ftts Unrestricted £1,390 £i,o?o PAYFJNI Unrestricied Wages Member ￿an8 Unreslricts £8.?60 £5.41KI Unre$lricteAJ Tolaj Llabllfjtl £9,650 £6.4?0 Kvthca Islamic Centre I Sl. Mil ry's Roiid, Kirkcaldy, Filil KY1 2RQ- Tpl.: 01592 $62 679 www.klrkcl1 Id Rogistored Scottisli Charily Numbor SC040547 sIEiinlcconlre.co.uk Notes to the Accounts l. Accounting policies The accounts Iiave been prepared under historical cost convention and in accordance with applicable accounting standards, The Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006. Income is credited in the accounts on the date of receipt. No depreciation is provided on freehold property as the Management Committee considers it to be an appreciating asset. 2. Nature and Purpose of Funds Unrestricted fvnds are available for general purposes in accordance with the charity's purposes. 3. Payments relating to charltable activltles 2025 2024 Wages (Imam) Property and Resources £8,260 £13,105 £5,400 £6,523 Bank Charges l£gal and Professional (paid cash) £210 £1.390 £244 £1,020 Telq)hon¢ Repairs & Renewals £634 £686 £0 £21.843 Miscellaneous Cxpcnses £0 Total Expenses £23,598 L35.717 4. Trnitee Remuneratlon, ¢xpenN¢8 and r¢lAted party Iransaetlons No trustee or other person relafcd to Ihe cha+ity'hud uny p¢rsonal inlercst in uny ioi)trn6t or transaction entered into by the charity during the year. No remunL'rution or expenses were paid during the year to any charity tru8tce or person LonnL'LtLYl t(} a trustee.