RF.GISTERED CHARITY NUMBER: SC045334 Re ort of the Tntstees and Financial Statements lor ihe Year Ended 31" March 2025 lor id Noor Mas SA Accountants Accc)14nluni.¥ L* T(LY AdvisL'rs 4-1 O Damley Sireet I, Floor, Office 103-105 Glasgow G412SE
Mas id Noor Contenls of the Financial Statements for the Year Ended 31, March ?0?5 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet 4t05 Notes lo the Financial Statements 6t07 Detailed Statement of Financial Activities 8t09
Mas id Noo n of th Trustee5 for Ihe Year Ended 31, M h ?0? The tn15tees of the charilj. for the purposes i)f Ihe CoTnpanie5 Act ?006. preseiil their report wilh the financial statements ol. the charit%. for the Near ended 31, March 20?5. -rhe trustees have adnpicd Ihe provisions of the Siaiement of Recommended Practice {SORPI 'Accounling and Reportin8 by Charities, i55ued in March 2005. REFERENCE AND ADMINISTRATIVE DETAIIS Registered Charlly number SC045334 Prinelpal Address 79 Forth Sireel GLAS(iOW G412TA TRIICTURF., GOVF.RNANCE AND MANAGF.MF.NT Governing dorument -l-he charii>' is coI)Iroll¢d by consiitulion o- Objectives and Actii'ities Lharilable purpose is further dci'eloprnent of Religion classes for children, varioLlS a¢tivilic5 carried oui during Month ol. Ramadhan and continued renovation of comillunity facilili¢s. Summary of the main activilies in relation lo these objectives are public lertures on community matters. groups discussion (En&lish. Arabic & Urdu), daily and weekly prayers and charil>'. cultural cvenls. Achl¢i'¢ments and performanc¢ Summary of the rtiain achiL'veinen15 of the charity during ihe financial pcriod is launch of further community services. increase in developmeni of Religions classes for cliildren. Arrang¢d various activities ¢arried out during monih of Ramadhan and continue renovation, improvement ot community fa¢iliti¢y. Risk management The trustees have a duty io idenlif>' and review. the risks to which the charity is exposed and to ensure appropriate conlrols are in place to provide reasonable assurance againsi fraLkd and eor. ON BEHALF OF THE IIOARD.. Date: Page I
Inde endent Examiner, id Noor Re ort to the I report on the accounts for ihe y¢ar ended 31, Marrh 20*5. Respectli'e responsibilitie5 of trustee5 and ciaminer The charity's trustees re5ponsibl¢ lor the preparation of the accounts in accordance with th¢ ternis of the Charities and Trustee Invesiment (Scotland) 200$ Act and ihe Charities Accounts (Scoiland) Regulations 2006. The charity's trustees consider thai ihe audil requirement of Regulation l O( l Ma) to (c) or the 2006 Accounts Regulations does nol apply. It is my responsibililv lo examine (he account5 &$ Tequired under section 44(1) (C} of the Act and to State whether particular mailers hav¢ come to my aLtenlion. Ba515 of the Independent exam iner'5 reporl M). exaiiiintsiion was carried out in accordance wilh the Regulation I l of ihe Charity Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting r¢cords kept by th¢ charit!, and a comparison of the accounts presented with those records. It also includes consideraiion of any unusual items or disclosures in the ac¢ounts. and seeking explunalions froin you as trustees concerningT any such mailers. The procedures undertaken do not provide all the ¥vidL'nce that would be required in an audil, and c0115equently no opinion is given as lo wheih¢r the a¢counis present 'true and fair vicw ]d Ihe report is lii)IilLd io IhosL mÉltl¢r5 %el out in the sldien)ents below. Indepc'ndent exllmlner's s"l#tement In Luiiii¥klion wilh Iny exainination, no matter has come lo my aii¢nlion'. (i) whi¢h give5 me reasonable cause lo believe ihai, in any malerial respect, Ihe requirements 10 keep pccouniing record5 in accordance with Section 44( I Xa) of the 2005 Aci. and Regulaiion 4 of the ?006 Accounls R¢b7ulalioiis. and io prepare accounls which accord with the accountin¥ records, comply wilh the Regulaiion 9 of ihe 2006 Accounts Regulalions hav¢ not been mei; or (?) l{) illiiih. iii iiii. i)piiii()n. LIIILnti()11 Nlii)Iil(I be drawn in order to enable a proper understanding of the accounts 4-1 O Darnle). Sireet I" Floor (ilasgow (i412SE Date.. Page 2
Mas id Noor Statement of Financial Activilies for the Year Ended 31, MarLh 2025 Unr¢stricted rund Restricted fund 31.03.25 Total funds 31 .03.?4 Tolal funds Nol es INCOMING RESOURCES Incoming resources from generated (unds Voluntary income JRS coming resources from eh8ri¢able activilies Charilable activity 342.914 342.914 173,317 Total incoming resources 342.914 342.914 173,317 RESOURCF.S EXPENDED Costs of generating funds F undraising trading.. cost of goods sold and other costs Charituble activities Charitable aclivily Governance costs 315.386 31,838 315,386 31,838 86,304 67,450 Total resources expended 347,224 347,224 153,754 NET INCOMINCI(OUTGOING) RESOURCES (4.310) {4,310} 19,563 RF.CONCILIATION OF FUNDS Tol81 funds brought forward 1,228,362 1,228.362 1.208.799 TOTAL FUNDS CARRIED FORWARD ?74,052 1,224.052 1,228.362 The notes form part of these financial statemenls Page 3
Mas id Noor Balance Sheet Ai 31, March 2025 Unrestricted fund Restricted fund 31.03.25 Total funds 31.03.24 Total funds Not es FIXED ASSETS Tangible asset5 Investment Property 316,914 316,914 CURRENT ASSETS Debtors Cash at bank and in hand 52.555 858,440 52,555 858,440 1.258,653 1.227,909 1.227,909 ,258,653 CRF.DITORS Amounts. falling more than one y¢ar 3,857 3,857 30,291 NET CURRENT ASSETSI(LIABILITIES} 1.2?4.052 1 ?24,052 1,228.362 TOTAL ASSETS LESS CURRENT LIABILITIES 1.2?4,052 1,224,052 1,228,362 NET ASSETS/(LIABILITIES) 1.224,052 1.224,052 1,228.362 Unrestricted funds Restricted funds 1.224,052 1,228,362 TOTAL FUNDS 1.224,052 1,228,362 The notes form part of these financial Statements Page 4 coniinued...
Mas idN Balance Sh t- con Al 31, March 2025 inued The financial statements were approved by the Board of Trustees on . behalf bv.. and were 5i8ned on its ' usie¢- The notes fom part of ihese financial stalements PBge 5
Mas idN or Notes to the Financial Statemen15 for the Year Ended 31, March 2025 ACCOUNTING POLICIES Accounting eonvenlion The financial statemen15 have been prepared under the historical cost convention. and in accordance with the Financial Reporting Standard for Smaller Entities (effective April ?008). the Companies Act 2006 and the requiremcnts of ihe Stat¢ni¢nt L)f Recommended Practice. Accounting and Reporting by Charitie5. Incoming resource$ All inconiing re.%ources are in¢luded on Ihe Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quanlified w'ith reasonable accuracy. Resources expended F.xpendilure is accounted for on an accruals basis and has been classi fied under headings that aggregate all cost related lo the category. Where costs cannot be direcily attributed to particular headings they have been allocated to activities on a basis consistent wilh the use ofre50urces. Tangible fixed Asset5 D¢prLciation is provided at the following annual rates in order to write off each asset over its C51imated useful lile. Fixlure & fittings etc 0% on reducing balance Taxation The charity is exempt from corporaiion tax on its chariiable activilies, Fund accounting ljnrestricted lunds can be used in accordance wilh the charilable objeciive5 al th¢ discretion of the trustee5. ResiriLied funds can only be used for particular resiricied purposes within Ihe (Trbjects of the charity. Restriclions arise when specified by the donor or when funds are raised for particular restricled purposes. Further explanation of the naiure and purpose of each fund is included in the note5 to (he financial statements. NET INCOMIIYGI(OUTGOING) RESOURCES Nei resource5 are staled after charginsl(crediling)'. 31.03.25 31.03.24 Depreciation owned assets TRUSTEES, REMUNERATION AND BEIYEFITS One part time employee became trustee during year. and No other benefits for Ihe year end¢d 31. March 2025. Trustees, expenses There were no trustees, expenses paid for Ihe year ended 31, March ?025. Page 6
Mas id Noor Note8 to the Financial Statements continued t.or the Year Elided l March ?0? TANGIBLE FIXED ASSETS Fixture and ritlings elc COST- ADDITION At 01 April 2024 - March 2025 DEPKECIATION At Ol, April ?024 Charge tor year At 31, March 2025 NET BOOK VALUE Ai 31. March 202$ Al 31, March 2024 FIXED ASSETS INVESTMENTS Investmenl on Propety 316.914 CREDITORS: AMOUNTS FALLING DUE WITHIN & MORE THAN ONE YEAR Other creditors 3,857 MOVEMENT IN FUNDS Nel movement in funds At 31.03.24 Ai 31.03.25 Unrestri¢(ed funds General fund 1,228.362 14.310) 1.224.052 Restrlcled funds Restricted TOTAL FUNDS 1.228.362 (4.310) 1.224,052 Nel movemeni in funds, included in the above are 85 follows: Incoming resources Resources expended Movement in funds Unrestricted fund5 General fund 343,640 (347,224) (3,584) Restrieted funds Resiricled TOTAL FUNDS 343,640 {347,?24) (3,584) Page 7
Mas id Noor Detailed Siatemenl of Financial Activities tor the Year Ended 31, March 2025 31.03.25 31.03.24 INCOMING RESOURCES Voluntarv income Grants, chariiy& donations 342.914 173.317 Ineoming resources from charitable activities Incoine from Charitable ALlivili¢s Sundries receipts Tolal incoming resources 342,914 173,317 RESOURCES EXPENDED Fundraising trading: cost ol goods sold and other costs Opening Stock Purchases Plant and machinery Closing Stock Charitable activities Light and heat Rates & water Web Development & mgt Charity. Donations, Events Professional fee & leaching 14.057 3.497 27.226 7,012 297.209 623 52,066 315,386 86.304 Governance costs Wages & PA YEINIL Professional fees Printing, Stationery, Book & Educaiion materials Loan paid (Qarz-E-Hasna) Insurance Telephone & Internel Consultancy fee Architecture, Council fee Accountancy fee Legal fees Cleaning & sundries Repairs & Inaintenance Bank Charges 28.254 20.791 577 34 430 411 43.820 500 500 1,013 1.030 1,607 321 31,838 67.450 Total resources expende 347,224 153,754 This page does nol forni part of the statulory financial staiemenls Page 8
Mas id Noor Detailed Siatemenl of Financial Activities for th¢ Year Fnded 31. March 20?5 31.03.25 31.03.24 Net (expendilure)lincume (4,310) 19,563 This page does not form part of Ihe statutory financial statemenls Page 9