2025-03-31-accounts - Islamic Noor

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REGISTERED CHARITY NUMBER: SC043679

Report of the Trustees and Financial Statements for the Year Ended 31 March 2025 for

Islamic Noor

Contents of the Financial Statements for the Year Ended 31 March 2025

	Page
Report of the Trustees	1
Independent Examiner's report	3
Statement of Financial Activities	4
Balance sheet	5
Detailed Statement of Financial Activities	8

Islamic Noor

Report of the Trustees for the year ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number SC043679

Principal address

Independent examiner

DA Accountants Spiersbridge Business Park 1 Spiersbridge Way Glasgow G46 8NG

Bankers Barclays Bank

Islamic Noor Report of Trustees for the year ended 31 March 2025

The Trustees present their report and accounts for the year ended 31 March 2025.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We would like to present the financial report for year ending 31st March 2025.

Charitable activities

Over the past year, our charity has continued its mission to help vulnerable people in need, no matter their background, religion or gender. Thanks to the generosity of our donors, we were able to reach families across different countries, providing food, medical supplies and essential resources to ease their hardships and bring hope during difficult times.

In 2024, a major focus of our work was supporting refugees and families affected by conflict. In Jordan, we carried out a large aid project to help Palestinian refugees with food and essentials. In Pakistan, we provided Qurbani meat and distributed food parcels to struggling households. Alongside this emergency relief, we also invested in longer-term projects through our residential college, supporting education, food, electricity and building improvements, while also providing medical supplies to those in need.

Looking ahead, we remain committed to expanding our reach and strengthening our impact. With the continued generosity of our donors, we will focus on providing emergency relief, education, and healthcare to those facing hardship around the world. Our goal is to bring lasting change and hope to communities in need, building on the progress made this year.

Trustees

The following persons served as directors during the year:

Approved by order of the board of trustees on 17 November 2025 and signed on on its behalf by:

Mohammed Sarwar, Chairperson & Trustee

Independent Examiner's Report to the Trustees of Islamlc Noor I report on the accounts for the year ended 31 March 2025 set out on pages five to eleven. Respective responsibilities of trustees and examiner The charity's truslees {who are also Ihe directors for the purposes of company law) are responsible for the preparation of the accounts. The chanty's trustees consider that an audrt is not required for this year (under Section 144(2) of the Charities Act 2011 (the 201 1 Act)) and thal an independent examination is required. The charty's gross income exceeded £250,000 and l am qualffied to undertake the examination by being a qualffied member of ACCA. Having satisfied myself that the charity is not subject to audit under company law and is e1ible for independent examination, it is my responsibility to: - examine the accounts under Section 145 of the 2011 Act to follow the procedures laid down in the General Directions given by the Charity Commission {under Section 145(5)(b) of the 2011 Act): and - to state whether particular matters have come to my attenti. Basis of the independent examinefs report My examination was carried out in accordance Wlth the General Directions given by the Charity Commission. An examination includes a review of the accounb'ng 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 seeking explanations from you as trustees conceming any such matters. The procedures undertaken do rK)t provide all the evidence that would be required in an audit, and consequently rK) opinion is given as to whether the accounts present a Irue and fair Vie and the report is limited to those matters set out in the statements below. Independent examinerfs qualified statement No other 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 386 and 387 of the Companies Act 2006 to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Stalement of Recommended Practice: Accounting and Reporting by Charities have not been met" or {2) to which. in my opinion, attention should be dra in order to enable a proper understanding of the accounts to be reached. Chartered Certsfied Accountants ccountan18 01416385780 . Perpd ne rtiii¢l Spiersbridge Business Park 1 Spiersbridge Way Glasgow G46 8NG 17 November 2025

Islamic Noor Statement of Financial Activities for the year ended 31 March 2025

INCOMING RESOURCES Incoming resources from generated funds Activities for generating funds Total incoming resources RESOURCES EXPENDED Costs of generating funds Fundraising trading: cost of goods sold Charitable activities Governance costs Other resources expended Total resources expended NET INCOMING/(OUTGOING) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted funds 2025 £ 53,717 53,717 53,717 53,717 5,280 5,280 23,100 23,100 4,510 4,510 32,890 32,890 20,827 20,827 - - 20,827 20,827	2024 £ 28,616
		28,616 5,950 22,840 4,180
		32,970
		(4,354) -
		(4,354)

Islamic Noor Statement of Balances as at 31 March 2025

Current assets Cash at bank Cash in hand Creditors: amounts falling due within one year 2 Net current assets Net assets Funds Unrestricted funds Total funds	Unrestricted Restricted funds £ funds £ 35,617 - - - (240) -		2025 £ 35,617 - (240) 35,377 35,377 35,377 35,377		2024 £ 14,910 - (360)
	35,377 -				14,550
	35,377 -				14,550
					14,550
					14,550

These financial statements have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Unrestricted funds are those that ma be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-today running of the club.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

The financial statements were approved by the board of trustees on 17 November 2025 and were signed on its behalf by:

Mohammed Sarwar, Chairperson & Trustee

Islamic Noor Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Accounting convention

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Taxation

The charity is exempt from income tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2 ACTIVITIES FOR GENERATING FUNDS

Donations 3 COSTS OF GENERATING VOLUNTARY INCOME Motor expenses 4 NET INCOMING/(OUTGOING) RESOURCES Depreciation - owned assets Rent		2025 £ 53,717 2025 £ - - 2025 £ - - -		2024 £ 28,616 2024 £ -
				-
				2024 £ - -
				-

5 TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 3025.

Islamic Noor

Notes to the Accounts

for the year ended 31 March 2025

6 STAFF COSTS Wages and salaries The average monthly number of employees during the year was as follows: Staff No employees received emoluments in excess of £60,000. 2 Creditors: amounts falling due within one year Accrued expenses 8 MOVEMENT IN FUNDS 2024 £ Unrestricted funds General funds 14,550 14,550 Restricted funds General funds - TOTAL FUNDS 14,550	2025 £ - - 2025 1 2025 £ 240 Movement £ 20,827 20,827 - 20,827	2024 £ -
		-
		2024
		1
		2024 £ 360
		2025 £ 35,377
		35,377

		-

		35,377

Islamic Noor Detailed Statement of Financial activities for the year ended 31 March 2025

INCOMING RESOURCES Voluntary income Receipts from charitable activities Grant income Activities for generating funds Charity shop income Total incoming resources RESOURCES EXPENDED Fundraising trading: cost of goods sold and other costs Food donation Medical Camp/water filter plant College wages/other Charitable activities Donations to other charitable causes Finance Postage, printing and stationery Repairs and maintenance Legal and professional costs: Accountancy fees Total resources expended		2025 £ 53,717 - 53,717 - 53,717 - 485 4,795 5,280 23,100 23,100 170 4,100 4,270 240 240 27,610	2024 £ 28,616 -
			28,616
			-
			28,616
			- 600 5,350
			5,950
			22,840
			22,840
			- 4,000
			4,000
			180
			180

			27,020