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 ￿cOu￿r$ in d￿rd￿¢C wltli Ihc FIn￿1cl[lI Reporting St￿Id￿rd applicable in the UK
and Repiibli¢ of Irel￿d 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￿ GonstI￿tion.
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]n￿Lty 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.
Aehllevem￿ts 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[￿l￿eS 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$poi￿lbj¢ lor the preportiiion of tlie occollnls iii A¢wrdaii¢e with the teims ot the Charitics and Tnislee
Inv¢51rllent (Swtlaiid) 2005 Act atKI th¢ Chariti¢s AbCol￿ts (Siotian¢Jl R¢guiations 2006. The Lh¥rity tru¥te¥¥ Lun¥ider Ihai Ilie
audit rcquircnKnt of Rc8iilation 10(1) (a) to Q olth¢ A¢¢oiinls Rcgulalions docs nnt apply. It i.$ 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 re￿rdS 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 p￿cedUr¢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 requI￿n¢￿t'S
have not been met or
to which, my OPiiiiOI4 8ttentiDii s4iould be drawn in order to enable a proper U￿derStandIng of
th¢ a¢¢oullts to b¢ r¢ath
Signed
City AknoLintdnl>
Charte￿1 Certified Accoui)
108 ShirelEmd Road
Szncthwick Birniinbiham R66 4
cityaccount#lits￿lall.C0in l 01215333 777
www.¢ity-accountants.co.uk
17.10.2025
Page 2

mit Cellti.
ctivi
e&re￿Ied 3l Mllrcli 2L125
For the
Unr¢$trided Restr5￿ed
(iind
31,0325
Tot&1 fiinfls
31,03.24
T¢JI￿1 [￿DdI
Notos
INCOMING RESOiryiCtL S
GoverJJmethtCovid Grllnts
Total ADcominK resourees
149.681
149,681
106242
RLSOURCES F.APENDIGD
C￿ts of 8eknorAtkng fwids
Fvndraising traditt¥. c￿1 of wods sold and other ￿&t5
Charitabk ￿tiVItieS
Charitable wtivity
Gov#r￿A0¢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¢st￿nIS
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
An￿￿￿t5 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
RE5￿Cted 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 In￿1¢¢¥, onniial report fU￿n¢181 8tatemeDts with appli¢abl¢ law arKI Unitul
King¢Jom A¢wuntin8 St￿Id￿d3 (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 f￿￿￿Cla. 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 0￿14¢atIOn oettgourceg. ol'the charity tor
In Prop￿In8 th¢ finahciaj %1a(ell)ent8. th¢t￿t¢¢4 Jrc requitt to,.
5el¢rt 511ltablt acCo￿tIng policics ih¢n apply tb¢m ¢orJisL¢ftllv:
D￿rv#.,he m¢¢hod¥ Jtid pr1rtel￿* IA lie 8wlicab'.¢ Chw'liiei SORP,.
* thake jLidgements ￿ ¢stima*es tl)at art rvasL)nabl¢ pNlent'
ty stste wheLh¢r applicable Axour.Un8 sl&ndard5 bave be￿ followed. subj'wt io •Yy m*erial d¢partute dixlos¢d and txplained in
financiel stthm&ts".
pr¢par¢ lh¢ linallciAi 51ale]ll￿1ts 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 accur￿Y ai any tiTh¢ the fift￿la1 pwliffl of i
Charity and to enable them to C￿re ¢h81 th¥ fllwnoiql s*t¢Tn¢ols ¢omply with the charlti￿ Trystce h)Ye￿ent (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[￿1￿F fot $ufe8uordLn8the assds of th¢
ANrov¢d bvthe tTh8tees and sIgn￿l on Ils behall ty-
Th¢ not¢s of fin￿Cl￿ 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 prep￿rd in ￿Cord￿nce
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 Stand￿d 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 orTreI￿ld, 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 b￿ll3 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 ely￿￿table activilies.
Fund ae¢oMnting
UnTe5tri¢ted fiumfs catt b¢ us¢d in 8ccordan(x withthe charitable objectives at the discretion of the tr￿SteeS.
R￿1[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 Y￿e no tn￿ee5, reniunei'ation or othcr b¢nefits for the year ended 31 M￿ch 2.025.
Trustees expenjei
The￿ weiE tto trLlStees' expenses paid foi. the year e￿Ied 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 m￿ch 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
ex￿nded
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
P￿￿7

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
F￿ndraiSing 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