ISLAMIC SOCIETY DUMFRIES UNAUDITED FINANCIAL STATEMENTS 31- MARCH 2025 COMPANY REGISTRATION NUMBER:. SC042594 CARSON & TROTTER CHARTERED ACCOUNTANTS 123 IRISH STREET DUMFRIES DG12PE
Scottlsh Chari Ji r SC042594 tees, Re ort counts for the ear ended 310t March 2025 Current Trustees Contact Address Recrultment and Appolntment of Trustees All of the trustees are appointed at the Annual General Meeting by the members. Trustees shall retire from office at each Annual General Meeling but shall then be eligible for re-election. Governlng Document The Islamic Soclety Dumfries was established as a registered Charity on 19 Seplember 2011. having previously bn registered with the Financial Seprfices Authority as a Friendly Society, The purposes and administration arrangements are set out in their constilution. Charltable Purposes The Islamic Society Dumfries aims to offer Islamic education, prayers and other relevant mmunity based religious seNices according to the Islamic values and principles. Activities and Achievements During the year, the local community were invited lo drop in to the Mosque at any time to leam more about our faith. Trustees, Remuneration and Expenses The trustees did not receive any remuneration for their services and were not reimbursed for any expenditure during the year. Reserves At the year end, the Charity e0rded a surplus of £15,528 {2024 surplus £14,601) and held unrestricted funds of £115,569. The accounts for the year are attached and form part of this report. This report was approved by the truste8s on 18th December 2025 and signed on their behaff by:
arl Num ecei tsan ments Accoun r ended 31st March 2025 2025 2024 Donations - General Donations - Monthly subscriptions Donations - Chlldrens Fees Bank Interest 27,662 28,594 4,635 4,650 465 350 13 20 Totsl Receipts 32.775 33,614 men Payments for Charitable Activities: General Friday Prayers Mosque- Repairs & Maintenance Heat & Light Rent. Rates & Insurance Burial charges Design fees Priesl Expenses 5,100 4,800 819 987 6,926 4,190 892 1,146 1,614 1,512 3,500 1,500 Donations 2,500 16,851 18,635 Govemance Costs". Independent Examiner's Fees 396 378 396 378 Total Payments 17,247 19,013 Surplus for the year 15,528 14,601 All funds a unrestricted
amlc fri Statement f B es as at 31st Mar 2025 2024 Opening Balance Surplus for the year 100,041 85,440 15.528 14.601 Closing Balances 115.569 100,041 eserv General Unrestricted Funds 115.569 100,041 Closing Balances 115,569 100,041 Valuati Mosque £310.000 The Truslees estimate that the current value of the Mosque is £310,000. The charity has no other investments, assets or material liabilities. Approved by the trustees on 18th December 2025 and signed on their behalf by:
Islami frle I report on the unaudited accounts of the charity for the year ended 31st March 2025 set out on pages 2 and 3. Ro8P8Ctive Respon81blliti08 of the Committee Members and the Examlner The charity's committee members are responsible for the pr8paration of the accounts in accordance with the terms of The Charities and Trust88 Inv8Stment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulatlons 2006. The charity committee members )nSider that the audlt requirnent of Regulation 10{1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 4411)(c) of the Act and to state whether particular matters have come to my attention. Basis of Independent Examinerfs Report My examination is carried out in accordan with Regulation 11 of the Charities AGcounts (Scotland) Regulations 2006. An examination indudes a review of the accounting records kepl by the charity and a comparison of the accounts presented with those r8cords. It also includes consideratlon of any unusual items or disclosures in the accounts. and seeks explanations from the committee members conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequ8ntly I do not express an audit opinion on the view given by the accounts. Independent Examlner's Statement In the course of my examinalion, no matter has corne to my attention: {1) which gives me reasonable cause lo believe that in any material respect the requirements: (a) to keep accounting cordS in accordance with Section 44(1 Xa) of the 2005 Act and Regulation 4 of the 2006 accounts Regulations., and (b) to prepare accounts which acoord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations. have not b88n met: or (2) to whlch, In my oplnlon. attention should be drawn in order to enable a proper understanding of the accounts to be reached. 18th December 2025