REGISTERED CHARITY NUMBER: SC041197 Motherwell Islamic Centre Report of the Trustees and Unaudited Financial Statements For the year ended 31 March 2025 CityAccountants Chartered Certified Accountants 108 Shireland Road Srnethwick Blrmlngham B66 4QJ ctyaccountants@mail.com/ 01215333 777 www.city-accountant5.co.uk
Motherwell Islamic Centre Contcnts of the Financial Statements ear ended 31 March 2025 Independent Examiner's Report Statement of Financial Activities Balance Sheet 4t05 Notes to the Financial Staternents ror the year ended 31 March 2025 6t07 Dctailed Statement of Financial Activities 8t09
Motherwell lslamie Centrc oi. the ended J l Mnr¢li 2025 Tlic tt'LL8tees preseiit iheir &nnual report and fllw]ciLd statemen18 of th¢ charity foA" the yw. vndeij 31 2tr25 and confjriii Ihcy comply with the knlies and Trust bivvytn]mit (scotlaj) Act 2005, tlie Chorities Acc4)uThts (S¢otlpnd) ReLwl8tions 2006 am(xJdcd) and Accountiiig aThd Repoiting by ChDritles.' Sta¢ernent of Recommended Praeticc applicoble to cliarities prq)aring their cOur$ in drd¢C wltli Ihc FIn1cl[lI Reporting StIdrd applicable in the UK and Repiibli¢ of Ireld published on 16th Jufv 2014. R¢*t¢rd Chgrlry Numb¢r SC041197 Regigtered Dffiio 2 Donnelly Way ishaw ML2 7XE Inde elldent ex#miner coun 108 Shireland Koad Smethwick Biimingham B66 4QJ STIiUCTURE, GOVLRNANC'L AND MANAGEMENT Covernkng document Th¢ organisation is a register Scottish Charitsblc Organi5ation and the purw>ses and ad-mini&tration arrnngemenls aTe sel out in t1 GonstItion. ObjKtives aud Aftivlti¢$ Cknarilable pury)ose is fiwther d¢v¢lopment of religious ¢18SS¢8 for children , various octiviti¢s carried out during motth of ramadan 4lld ¢ontinued r¢nov&lion of con]nLty facilities lll¢ludi1 eon8r¢8ation&l praycrs, Summary of the main 4Ctivities in relation to these objective8 are public lectyrey on community matters , gTOUP discussions { English. Arabic & Urdu ) daily arKI weekty praye , charity and culiural ¢v¢iits. Aehllevemts and Perfornia•ce Summary of th¢ main 1¢Y¢e[ of thB ¢h4rity during the Financial lI9d is launth of finther wmmutiity servic¢4 increase ill d¢v¢lopm¢t]t of i¢lAgious classses for ¢hildren . Arranged variou5 act[leS cwried out diiring month of Ramadhall wid.contiiiue renovation , unprovement of comrnunity faciltties. 17.102025
Motlierwell T.¥larnic eontr CCOUNTANfs REP endcd 31 Mtwh 2025 Re8pective rtSPOngibilitiQg ol trusto(s and euminer Th¢ ohdrilJl.q truste¢s 2Je i.e$poilbj¢ lor the preportiiion of tlie occollnls iii A¢wrdaii¢e with the teims ot the Charitics and Tnislee Inv¢51rllent (Swtlaiid) 2005 Act atKI th¢ Chariti¢s AbColts (Siotian¢Jl R¢guiations 2006. The Lh¥rity tru¥te¥¥ Lun¥ider Ihai Ilie audit rcquircnKnt of Rc8iilation 10(1) (a) to Q olth¢ A¢¢oiinls Rcgulalions docs nnt apply. It i.$ my [?onSIbility to cxtLmin¢ the a¢¢4)unts &8 tvquiRd und¢r tion W l) Q of the A¢t llnd to state wheth¢r pamicular matters have com¢ to attrlltion. ty examination is carries out in accordan& with Regulation I l ot the Lharities .4ccounts (Scotland) Ilegulations 2OU6. A examinfAtion includes a Tevieiv of the a)unting rerdS kept by the charity a (x)mparisDn on the accounts Plesenled with those records. It also indudes consideration ot any unwual i1¢n or disclosures in the accounts aDd seeks eKpl8matiotts frojn th¢ truskes concerning any such matters. 'I'he pcedUr¢S undertakui do not provide all the evidetw* that would be rcquired in 8n audit and. eonseque411ty, I do not express an &LMlit opinion on Ibe HcciHJnts. Independtnt exmminer'j JtAtemeDt the cout of my examinitlofy no motter ¢oAne to my attention [oiher tban that disc]osed on the attached pages] lo keep ac¢ounting record% in Lttordance with section 44(1)la) of the 2005 Ad R¢gW]atitsli 4 of th¢ 2L)06 A¢efjuots Reguhtlons aod of the 2006 Accouots Regul&lioD3. (l) which gives me reaBonable cause to IKlieve thaL in any material respecL the requIn¢t'S have not been met or to which, my OPiiiiOI4 8ttentiDii s4iould be drawn in order to enable a proper UderStandIng of th¢ a¢¢oullts to b¢ r¢ath Signed City AknoLintdnl> Charte1 Certified Accoui) 108 ShirelEmd Road Szncthwick Birniinbiham R66 4 cityaccount#litslall.C0in l 01215333 777 www.¢ity-accountants.co.uk 17.10.2025 Page 2
mit Cellti. ctivi e&reIed 3l Mllrcli 2L125 For the Unr¢$trided Restr5ed (iind 31,0325 Tot&1 fiinfls 31,03.24 T¢JI1 [DdI Notos INCOMING RESOiryiCtL S GoverJJmethtCovid Grllnts Total ADcominK resourees 149.681 149,681 106242 RLSOURCES F.APENDIGD Cts of 8eknorAtkng fwids Fvndraising traditt¥. c1 of wods sold and other &t5 Charitabk tiVItieS Charitable wtivity Gov#rA0¢e¢th1ts 35.561 35,56l 26297 Total r•re txpended For the year ended 31 March 2023 NKT INCOMINGI(OUTGOING) RICSOURCES 35.561 35,561 26297 114,120 114.120 79945 RECONCILIATIONOFFUNDS Total funds brought forwsnl 818,212 818,212 738.267 TOTAL FUNDS CARRIED FORWARD 932,332 932,332 818.212 The notes form part of thesc finonciak stat¢m¢nts Page 3
Bal&Ne SheetAt 31 Marcli 20 31.03.25 TotaI ftind5 31.03.24 Total funds Uiirestri¢t¢d fund Re$tri¢t¢d fund Notes FIXEDASSETS T4tt8ible assets It)v¢stnIS 619.550 619,550 561,59Q c[jRRE A&SETS Debtors Cash al bank and in band I2,0 265,870 12,000 265.870 12,000 219,710 897.420 897,420 793.300 CREDtroRS Ant5 falh'thg kyy & more than oll¢ year 10,No NET CURRENT ASSITSI(LL4BILITIL8) 897.42 897.420 783,300 TOTAL ASSfTS LESS CUIiRKNT LIABILITIF3 897420 897,420 783 300 For the year ended 31 hlarch 2ff25 897.420 897,420 783.30 FVNDS Unio5triGted funds RE5Cted fiinds 897,42Q 783.30 TOTAL fiUNDS 897 420 783 00 TIK ootes foEmpartof th¢x fiDdncial statenKnts PIBQ 4 cojrtinued...
heet- continued At 31 2U25 The charity IrJ5¢e4s are reyible for prwrins a In1¢¢¥, onniial report fUn¢181 8tatemeDts with appli¢abl¢ law arKI Unitul King¢Jom A¢wuntin8 StIdd3 (Unit41 kn'ngdom G¢ll¢raUTr AwoF4eJ.IccountsngPrtsic¢l. T'..e low applirknle to charities in Scotl¥thd vIreS the charily Irusle¢3 ts) ]rep&-e fCla. st&tElll¢llts for ¢¥4rh 1¢h givr Y¢ tru¢ and fair view of the state 0£8ffait5 Df tkn Ghatrty and ofthe irtorne [c¥[c¢S and 014¢atIOn oettgourceg. ol'the charity tor In PropIn8 th¢ finahciaj %1a(ell)ent8. th¢tt¢¢4 Jrc requitt to,. 5el¢rt 511ltablt acCotIng policics ih¢n apply tb¢m ¢orJisL¢ftllv: Drv#.,he m¢¢hod¥ Jtid pr1rtel IA lie 8wlicab'.¢ Chw'liiei SORP,. * thake jLidgements ¢stimaes tl)at art rvasL)nabl¢ pNlent' ty stste wheLh¢r applicable Axour.Un8 sl&ndard5 bave be followed. subj'wt io •Yy merial d¢partute dixlos¢d and txplained in financiel stthm&ts". pr¢par¢ lh¢ linallciAi 51ale]ll1ts oll thE 8vin8 ¢on¢ern b&8is unless it is inaFpvoprwe to tbai tht chariLy will in busines&. Tr trustees ere T¢spon8ible for keeping proper accounling records thtt discloge with r¢oson8ble accurY ai any tiTh¢ the fiftla1 pwliffl of i Charity and to enable them to Cre ¢h81 th¥ fllwnoiql st¢Tn¢ols ¢omply with the charlti Trystce h)Yeent (Scoilandl Act 2005. th6 Charity (Scot]gTh1) R¢gthtions 201 l&s ametmledk and thr pYoYisiotL8 of ihe Tru31 ded. Tb¢y are pkn re5PQ[1F fot $ufe8uordLn8the assds of th¢ ANrov¢d bvthe tTh8tees and sIgnl on Ils behall ty- Th¢ not¢s of finCl 3tfjtal Pa8¢ 5
Motherwell 18lamie Centr Ftii cial S tements ar ended 31 March 20 For the ACCOUNTINC POLICIES Aecounting conyention The fiiithcial statements of the charity, whieh is a public benefit entity under FRS 102, h&v¢ b¢¢n preprd in Cordnce with the Cliarili¢s SORT (FRS 102) 'Accounting and Reporting by Charities,, Sialem¢nl of R¢con]mended Practice applicable to eharitie5 preparing their &CCOUDts in accordallcc with the Financial R¢portin8 Standd applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015}', Financial Reporting Standard 102 Th¢ Financial Repoiting Si8ndaTd &pplicabl¢ in Ihe UIC and Republic orTreIld, and the Cliarities )d Trustee Investment (Scotland) Act 2005. Th¢ financi81 s18teinents have been prepared under the historica] rost conv¢ntion. Resourc¥ ¢xp¢ndtd Expenditure 18 accounted for on an a¢¢ruals bll3 and has been classifLed under headings that aggregate all cost related to the category. Wher¢ costs cannot duectly attributed to particular headings they have bctn allocated lo activili¢s on a bJsis consistent with the use ot resources. Tangible fixed assets D¢pr¢ciation ts provided at the followillg annual rates in ordcr to writ¢ off eAch asS¢t over its estimated useful life. Fixture & fittings etc - OYO on r¢ducing balani Stocks Stoek8 are valued al the loThrr of cost and net realisable vajue, &fter makiiig due 8Uowallce for ob501ete and slow movin8 TAxatio The charity is ¢x¢mpt from ¢orWion tax on its elytable activilies. Fund ae¢oMnting UnTe5tri¢ted fiumfs catt b¢ us¢d in 8ccordan(x withthe charitable objectives at the discretion of the trSteeS. R1[Ict¢d funds can only be used foi. particular restricted pWpOs within the objects of the ¢hai'ity. R¢stt'ictions arise when specified by lh¢ donor or wb¢n funds aK rais¢d for particular restricted PULposes. Furtkr explanation of nature and purp(L8e of each fund is included in no*s to th¢ financial stat¢ments. NET IIYCOMINGI(OUTGOING) RfsouRCLI S Na resources 8r& stated after tharglngl(credltlng)'. 31.03,25 31.03.24 Depreclallon- owned assets TRUSTEES, REMVN£RATION AND BENEfiTS There Ye no tnee5, reniunei'ation or othcr b¢nefits for the year ended 31 Mch 2.025. Trustees expenjei The weiE tto trLlStees' expenses paid foi. the year eIed 31 March 2025. Page 6
Mothenvell 1sl&mie CÈTrtrÈ Notes to tlle FiLancia rcn TANGIBLE fiIXED ASSETS Fixture &llJd fittin8S etc COST AI 31 MuTGh 2025 16,860 At31 mch 2W25 P4EI T BOOK VALUE At 31 March 2025 At 31 March2025 16.860 TANGIBLE FIXLI D ASSETS Freehold Property Addi¢ions DEBTOR.. AMOUNTS CEIVABLE wrrHIN & MORE THAN ONE YEAR 544,730 57,960 Debt{) r¢¢eivable 12,000 CREDrroRS: AMouNrs riJlLLING DUE THIN & MORE TIIAN ONE YEAR otIL creditors MOVEM]GF4T IN FUNDS Net movement in thnljs At 31.03.2025 UDre51rielEd G¢n¢rnl fimd liostri¢tod fuThd$ RestriGted 114.120 114,120 TOTAL FUNDS 114.120 114,120 Netrnovement liitsds. inGlvdd ill th¢ arc as follows.. lllcoming ResouTC exnded Movcment in UTirestri¢tsd fundj General fui)d Restrf¢tid funds R¢stri¢t¢d TOTAL fiUNDS 149,681 35,561 114,120 149.681 35.561 114,120 P7
Motherwell 151amic Centre Notes to the Financial Statements For the ear ended 31 MaKh 2025 31.03.25 31.03.24 INCOMING RESOURCES Voluntary income Grants, charity & donation 149,681 106,242 Ineomlng resour¢¢s from ch#rAknble actlvlties Income from Charitable Activities Government CDvid Grants Totsl incoming resollrce$ 149,681 106,242 RESOIJRCES EXPENDEI D FndraiSing trading: cost of goods sold and other Costs Goyernallce costs Light and heat Profe&sional fees Stationery Employee wages Rent rates etc Water rates Telephone Insurance Cleaning & sundries Repairs & maintcnance Bank Chai'ges 11,519 4,168 165 16,931 9,637 23 12,379 654 1,476 1,398 336 304 35,561 2,108 106 26,297 Total resources expended 35,561 26,297
Motherwell Islamic Centre Notes to the Financial Statements For tlie ear ended 31 fvlarch 2025 31.03.25 31.03.24 Net (expenditure)]in¢ome 114120 79,945 This page does not form part of the statutory financial statements Page 9