2022-12-31-accounts

Scottish Islamic & Cultural Centre

Financial Statements For the Period 31 December 2022

Ahmad & Nabi McMullan Accountants

SCOTTISH ISLAMIC & CULTURAL CENTRE Receipts %nd Pa}ments Accounts foi. the period ellded 31 December 2022 Page: Report of the trustees Report of the independent accoulltants Receipts and Paymenis Account Balancc Shcrf Charily name and address Scottish Islamic & Cultural Centre. 8 Manhattan Court, Dundee, DD4 6SQ Scotttsh charity number SC045065 TI￿Stee5 Accountants

SCOTTISH ISLIMtC & CULTURAL CENlliE Annual itport of the ti'ustees foi. the pei'lod ended 31 December 2022 Trustees report the following: Receipts Members of the trnst pay membership fees & dollations and receipts are issued to thenL Boxes are placed at the premises; members and the pub]ic donate money into these boxes. These are collected each ￿Onth. Activities The charitable plltyose of Scottish Islan]ic & Cultural Centre. as recorded in the conslitutioo are to promole tILe caiise and interest of Islain widely to all cominunilies. in g￿l￿al. and locally. in particular: to provide place(s) of worship foi Muslims, IslaJJ)ic ethcational colltses. leciiwes, sell]illars a￿1 oiher such forms of teacbillg: and lo provide alld prO￿Ote consultations and guidance to ellcowage ullity a]llollg MUS￿"ll￿. Scottish Islamic & Cultural Celltre is a nlosque-based cllarity. Trustees Below is a list of trnstees which are involved wiilL ihe ScottislL Islamic & Cultural Centre Trustee Date.. 02102123

SCOTTISH ISLAMIC & CULTURAL CENTRE

Report of the Independent Examiner

To the trustees of Scottish Islamic & Cultural Centre

We report on the accounts of the charity for the period ended 31 December 2022.

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 and the Charities Accounts (Scotland) Regulation 2006. The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is our responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to our attention.

Basis of independent examiner’s statement

Our examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 explanation 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 we do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of our examination, no matter has come to our attention

1. Which gives us reasonable cause to believe that in any material respect the requirements;

2. To keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

4. To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Accountants Glasgow

Date: 02/02/2023

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SCOTTISH ISLAMIC & CULTURAL CENTRE

Statement of Receipts and Payments for the period ended 31 December 2022

		Period ended
		31 December
		2022
	£	£
Income:
Donations & Collections		61,429
Expenses:
Wages	14,851
	4,400
	4,200
	13,131
Sundries	469
Rates	1,536
Insurance	1,270
Telephone	438
Heat & Light	4,192
Repairs & renewals	8,173
Pensions	660
PAYE	2,217
Donations	8,359
Bank Charges	0
	_
		(63,896)
		_
Net surplus		(2,467)

All funds are unrestricte

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SCOTTISH ISLAMIC & CULTURAL CENTRE

Statement of balances for the period ended 31 December 2022

	Period ended
	31 December
	2022
	£
Cash Funds
Cash and bank balances at start	48,742
Surplus/ (deficit) for the year	(2,467)
	_
	46,275
Other Assets
Property	60,000
	_
Total	106,275

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