## **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; 

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

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

2. 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**||
|<br>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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