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2025-10-31-accounts

APPENDIX 1

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OS C r From Da26PeriodMon h s09 t art dateYear2024 To Da25PeriodMonth end09 datY ar2025 e |
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Office of the Scottish Charity Regulator

Reference and administration details

Charity name Fife Muslim Educational and Cultural Centre by Registered charity number $C043435

33 Cadham Centre Glenrothes Fife Postcode KY7 6RU

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee . Dates acted if -= = person name Office (if any) not for whole year (or body) entitled to appoint trustee (if any) 1 Convener 2 Treasurer 3 Vice Treasurer 4 Secretary 5 Vice Secretary

6 7 8 9

1 ee 1 A1 a ee 1 i 1 1

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1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Name|Dates acted|if not for whole year| |Structure,|governance|and|management| |Type|of governing document|Fife|Muslim|Educational|and|Cultural|Centre is|constituted|as|a charity| |with|the|Scottish|Charities|Regulator|from|September|2012|under|charity| |number|SC043435.|It|is|governed|by|a|Memorandum|of Association.| |Trustee|recruitment|and|appointment|The|existing|charity|trustees|are|responsible|for the|recruitment|of new| |trustees|but|in|doing|so|the|trustees|seek|the|views|and|recommendations| |of|both|the|elders|and|the|community|leaders.|The|trustees|believe|this| |approach|ensures|that new|trustees|are|respected|members|of the|faith| |and|local|communities|and|ensures|that good|relations|are|fostered| |between|the|Mosque|and|the|people|of the|community|it|serves.| |Objectives|and|activities| |Charitable|purposes|The|charitable|purpose|is|to|provide|a|facility where|Muslims|can|worship| |and|to|provide|a|community|facility|for|all|the|inhabitants|of Cadham.|Our| |long|term|ambition|is|to|build|the|confidence|of|local|Muslims|in|their|faith| |and|through|our community|facilities|and|activities|help|make|our|area|a| |peaceful,|vibrant|and|harmonious|community.| |Summary|of the|main|activities|The|charity|carries|out|a wide|range|of|activities|in|pursuance|of|its| |in|relation|to|these|objects|charitable|aims.|The|trustees|consider|that these|activities|provide|benefit| |both|to|those who|worship|at|our|Mosque|and|the|wider|community.| |Prayers:|The|Mosque|is|open|all|day|for|daily|and|Friday|prayers.| |Hifz|classes:|Memorisation|of the|Qur'an|is|considered|an|important| |element|of|religious|education|and|training.|We|continue|to|provide|this| |facility|for|the young|people|in|the|Mosque.| |Zakat:|It|is|part|of our|faith|that|all who|are|able|should|offer zakat.|Zakat| |is|collected|in|proportion|to|a|person's|means|and|is|the|giving|of money|

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2

APPENDIX 1

Achievements and performance

Summary of the main achievements of
the charity during the financial period
Festivals: The Mosque prepares food during Ramadan for those attending
the Mosque who wish to break-fast together. Eid was also celebrated at
the Mosque We celebrate monthly throughout the year with family days
and communal meals
Islamic awareness: Events for Non Muslims
Inter-faith dialogue: Events where we promote inter-faith dialogue and
social cohesion.
Hall and rooms: Available for use by local groups and organisations.

Financial review Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)

3

APPENDIX 1

Other optional information

Declaration The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair) Date

4

OSCF
Office
of the Scottish Charity Regulator
FifeMuslimEducational&CulturalCentre FifeMuslimEducational&CulturalCentre FifeMuslimEducational&CulturalCentre FifeMuslimEducational&CulturalCentre FifeMuslimEducational&CulturalCentre FifeMuslimEducational&CulturalCentre $C043435 $C043435
Receipts and payments accounts

Periodstartdate
oT] 6[Periodeenddate
Fortheperiod
[>JLJL
, LowILIL
Section A Statement of receipts and payments
-
Unrestricted
funds
-
Restricted funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
-
period
to nearest £ to nearest £ to nearest£ to nearest £ to nearest £ to nearest £
A1 Receipts
71,545
legacies
Grants
Receiptsfromfundraising activites

Grosstradingreceipts

Income from investments other than
58,707
ee
land and buildings
Rentsfromland& buildings
Gross receipts from other charitable
ee
activities
A1 Sub tota 71,545 71,545 58,707
A2 Receipts from asset & investment
sales
Proceedsfromsaleoffixedassets
Proceeds from saleofinvestments
P
fF
A2Subtotal
Total receipts mes}(JL] JL] LO 71,545 68,707
A3 Payments
Payments relating directly to charitable
activities 47,806
SS
ATSub talaa [sass][7 [7 aaase
A4 Payments relating to asset and
investment movements
Purchasesoffixedassets
Purchaseofinvestments
P
Ps
a

Fife Muslim Educational & Cultural Centre

$C043435

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Section B Statement of balances
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. Expendable Permanent
Unesced Restricted funds endowment endowment Total aia Total last period
unds funds funds Perl
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds ash and bank balances at start of year 54,019 | saor9| 43,518
urplus / (deficit) shown on receipts and
payments account
Cash and bank balances at end of year 83,611 83,611 | s4ot9|
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
t etails
to nearest £ to nearest £
_ — —
Total
Details Fund to which asset belongs Cost (if available) oe eable) (@ Last year
to nearest £ to nearest £ to nearest £
-
Total 108,000 108,000
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
i” —— —
Total
Details Fund to which liability relates A cctimate) Last year
to nearest £ to nearest £
oO — —
Total
behalfSigned ofbyallonetheortrustees two trustees on Signaturei Printi Name approvalDate of
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FMECC 2025.ods/ Statement of balances

2

December 2007

Fife Muslim Educational & Cultural Centre

SC043435

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants
C3a Trustee remuneration
C4a Trustee expenses
C3b Trustee remuneration -
details
Type of activity or project supported Individual /
institution
£
Number of grants
made
£
Number of grants
made
Total -
If no remuneration was paid during the period to any charity trustee or person
trustee cross this box (otherwise complete section 3b)
connected to a
Authority under which paid £
Imams wages 18,644
If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)
C4b Trustee expenses - details
C5 Transactions with trustees
and connected persons
Nature of transaction £
Number of
trustees
£
Number of
trustees
Nature of relationship Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

FMECC 2025.ods / Notes

December 2007

3

APPENDIX 2

Fife Muslim Educational & Cultural Centre

SC043435

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
to nearest £
71,545
71,545
-
to nearest £
-
-
to nearest £
-
-
es
to nearest £
3,805
9,020
25,366
-
729
1,743
-
-
650
-
-
41,313
-
Unrestricted
funds
Unrestricted
funds
Unrestricted
funds
Unrestricted
funds
Restricted funds
to nearest £
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
Total last period
to nearest £
Donations, memberships and collections
Other Income
- 71,545
-
-
-
71,545
58,707
Total
2 Grants
- - 58,707
-
Restricted funds
to nearest £
-
to nearest £
Expendable
endowment
funds
-
to nearest £
Permanent
endowment
funds
-
to nearest £

Total current
period
-
Total last period
to nearest £
-
-
-
-
-
-
-
-
-
-
Total
3 Gross receipts from other charitable activities
- -
-
Restricted funds
to nearest £
-
to nearest £

Total current
period
-
Total last period
to nearest £
-
- -
-
-
-
-
-
-
-
-
Total
4 Payments relating directly to charitable activiti
- - -
-
Restricted funds
to nearest £
-
to nearest £
Expendable
endowment
funds
-
to nearest £
Permanent
endowment
funds
-
to nearest £
Total current
period
-
Total last period
to nearest £
Repairs and Renewals
Heat & Light
Wages
Premises
Administration
Insurance
Special events and celebrations
Benevolent loan
Equipment
Travel
- 3,805
9,020
25,366
-
729
1,743
-
-
650
-
-
41,313
2,114
14,164
26,508
-
317
3,276
-
-
1,427
-
-
Total - - 47,806
- - - - -

FMECC 2025.odsAdditional notes (1)

December 2007

Independent Examiner’s Report For the Year Ended 25 September 2025

Independent Examiner’s Report to the Trustees of

Fife Muslim Educational & Cultural Centre

I report on the financial statements of the charity for the year ended 25 September 2025, which are set out on this page.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply.

It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether any particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks 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 accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:-

1 which gives me reasonable cause to believe that, in any material respect, the requirements:– to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and

– to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or

2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.