REGISTERED CHARITY NUMBER: SC045554 

Report of the Trustees and Unaudited Financial Statements for the Year Ended os April 2025 for Islamic Centre Scotstoun 

SA Accountants Accountants & Tax Advisers 4-10 Darnley Street 

1" Floor, Office 103-105 Glasgow G41 2SE 

Islamic Centre Scotstoun 

## Contents of the Financial Statements for the Year Ended 05" April 2025 


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|---|---|---|---|---|---|
|Page|
|Report of the|Trustees|]|,|
|Independent|Examiner's|Report|2|
|Statement|of Financial|Activities|3|
|Balance|Sheet|4to|5|
|Notes|to|the|Financial|Statements|6to7|
|Detailed|Statement|of Financial|Activities|8|to9|

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Islamic Centre Scotstoun 

Report of the Trustees 

## for the Year Ended 05" April 2025 

rhe trustees of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 05" April 2024. 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 $C045554 


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Trustees 

## Independent examiner 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

Governing document The charity is controlled by constitution of Islamic Centre Scotstoun 

## Objectives and Activities Charitable purpose is 

Charitable purpose is further development of Religion classes for children, various activities carried out during month of Ramadhan and continued renovation of community facilities. Summary of the main activities in relation to these objectives are public lectures on community matters, groups discussion (English, Arabic & Urdu), daily and weekly prayers and charity, cultural event, social, moral, & spiritual development of community with an emphasis on young people. 

Achievements and performance Summary of the main achievements of the charity during the financial period is launch of further community services, increase in development of Religions classes for children. Arranged various activities carried out during month of Ramadhan and continue renovation, improvement of community facilities 

## Risk management 

[he trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

## ON BEHALF OF THE BOARD 

Page 

| 

! 

Independent Examiner's Report to the Trustees of Islamic Centre Scotstoun 

I report on the accounts for the year ended 05" April 2025 

## Respective responsibilities of trustees and examiner 

rhe charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (C) of the Act and to state whether particular matters have come to my attention 

## Basis of the independent examiner's report 

My examination was carried out in accordance with the Regulation 11 of the Charity 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below 

## 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 Accounts Regulations, and 

- to prepare accounts which accord with the accounting records, comply with the Regulation 9 of the 2006 Accounts 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 

} . _ Date: ..)..71 \.. <f eee 

Page 2 

## Islamic Centre Scotstoun 

Statement of Financial Activities SRST PEER ET WIT for the Year Ended 05" April 2025 


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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|05.04.25|05.04.24|
|fund|fund|Total|funds|Total|funds|
|Not|u|£|£|£|
|es|
|INCOMING|RESOURCES|
|Incoming|resources|from|generated|funds|
|Voluntary|income,|Donations|173,589|-|173,589|151,944|
|Rental|income|9,600|-|9,600|
|Incoming|resources|from|charitable|activities|
|Charitable|activity|-|-|-.|-|
|Total|incoming|resources|183,189|-|183,189|151,944|
|RESOURCES|EXPENDED|
|Costs|of generating|funds|
|Fundraising|trading:|cost|of goods|sold|and|other|
|costs|-|-|Z|
|Charitable|activities|
|Charitable|activity|120,937|-|120,937|116,370|
|Governance|costs|34,147|-|31,147|31,134|
|Total|resources|expended|155,084|-|155,084|147,504|
|NET|INCOMING/((OUTGOING)|
|RESOURCES|28,105|-|28,105|4,440|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|479,571|-|479,571|475,131|
|TOTAL|FUNDS CARRIED|FORWARD|507,676|.|507,676|479,571|

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The notes form part of these financial statements 

Page 3 

Islamic Centre Scotstoun 

## Balance Sheet 

At 05" April 2025 

|||Unrestricted|Restricted|05.04.25|05.04.24|
|---|---|---|---|---|---|
||Not|fund<br>£|fund<br>£|Totalfunds<br>£|Total funds<br>A|
||es|||||
|FIXED ASSETS||||||
|Tangible assets|4|-|-|=|-|
|Investment Property|5|498,284||498,284|498,284|
|CURRENT ASSETS||||||
|Stocks||=|"||=|
|Cash atbank||35,892|.|35,892|7,787|
|||534,176|-|534,176|506,071|
|CREDITORS||||||
|Amounts fallingmore than one year|6|-|-|-|-|
|Loan|6|26,500||26,500|26,500|
|NETCURRENT ASSETS((LIABILITIES)||507,676|-|507,676|479,571|
|TOTAL ASSETS LESS CURRENT||||||
|LIABILITIES||507,676|-|507,676|479,571|
|NET ASSETS/(LIABILITIES)||507,676|.|507,676|479,571|
|FUNDS|7|||||
|Unrestricted funds||||507,676|479,571|
|Restricted funds||||.|-|
|TOTALFUNDS||||507,676|479,571|



The notes form part of these financial statements 

Page 4 

continued... 

; 

Islamic Centre Scotstoun 

Balance Sheet - continued At 0S" April 2025 

- 

lhe- financial= statements were approved .by the BoardP of Trustees on *.!.7\ WE.j . £524nd» »,\ were signed on its behalf by: 

rhe notes form part of these financial statements 

Page 5 

Islamic Centre Scotstoun 

Notes to the Financial Statements for the Year Ended 05" April 2025 

## if ACCOUNTING POLICIES 

## Accounting convention 

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. 

## 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. 

## Resources expended 

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## Tangible fixed assets 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

## Fixture & fittings etc 

- 0% on reducing balance 

## Taxation 

The charity is exempt from corporation 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. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

2. NET INCOMING/((OUTGOING) RESOURCES 

Net resources are stated after charging/(crediting): 

|||||05.04.25|05.04.24|
|---|---|---|---|---|---|
|||||£|£|
|Depreciation|-|owned|assets|-|=|



## 3 TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees’ remuneration or other benefits for the year ended 05" April 2025. 

Trustees' expenses There were no trustees’ expenses paid for the year ended 05" April 2025. 

Page 6 


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|---|---|---|---|---|---|---|---|---|---|
|Islamic|Centre|Scotstoun|
|Notes|to|the|Financial|Statements|-|continued|
|for the Year Ended 05" April|2025|
|4.|TANGIBLE|FIXED|ASSETS|
|Fixture|and|
|fittings|ete|
|£|
|COST-|ADDITION|
|At 06|April|2024 — 05|April|2025|-|
|DEPRECIATION|
|At 06|April|2024|-|
|Charge|for year|-|
|At 05"|April 2025|:|
|NET|BOOK VALUE|
|At 05™|April|2025|°|
|At 05"|April 2024|:|
|5.|FIXED|ASSETS|INVESTMENTS|
|£|
|Property|(land &|Building)|498,284|
|6.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|&|MORE THAN|ONE|YEAR|
|£|
|Loan|(Qarz-e-Hasna)|26,500|
|hh|MOVEMENT|IN|FUNDS|
|Net|movement|
|At|05.04.24|in|funds|At|05.04.25|
|£|£|i|
|Unrestricted|funds|
|General|fund|479,571|28,105|507,676|
|Restricted|funds|
|Restricted|-|-|-|
|TOTAL|FUNDS|479,571|28,105|507,676|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|in|
|resources|expended|funds|
|£|z|£|
|Unrestricted|funds|
|General|fund|183,189|155,084|28,105|
|Restricted funds|
|Restricted|=|:|2|
|TOTAL FUNDS|183,189|155,084|28,105|

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Page 7 

Islamic Centre Scotstoun 

Detailed Statement of Financial Activities FEETfor the Year Ended 05" April 2025 ml 


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|---|---|---|---|---|---|---|---|
|05.04.25|05.04.24|
|£|
|INCOMING|RESOURCES|
|Voluntary|income|
|Grants,|charity&|donations|173,589|151,944|
|Rental|Income|9,600|
|Incoming|resources|from|charitable|activities|
|Income|from|Charitable|Activities|:|-|
|Sundries|receipts|2|————|
|Total|incoming|resources|183,189|151,944|
|RESOURCES|EXPENDED|
|Fundraising|trading:|cost|of goods|sold|and|other|costs|
|Opening|stock|.|-|
|Purchases|=|-|
|Plant and|machinery|-|-|
|Closing|stock|“|$|
|Charitable|activities|
|Light|and|heat|56|12,049|
|Rates|&|water|2|=|
|Hire &|Leasing|3,840|3,840|
|Web|Development &|mgt|-|-|
|Events &|food|15,248|18,469|
|Professional|fee &|teaching|101,793|82,012|
|120,937|116,370|
|Governance|costs|
|Wages &|PAYE/NIL|-|-|
|Rates &|water|274|-|
|Printing,|Stationery,|Book &|Education|materials|10,480|4,538|
|Loan|paid|(Qarz-E-Hasna)|*|-|
|Rent|10,600|-|
|Telephone &|Internet|1,144|1,256|
|Consultancy|fee|-|2,000|
|Building|Insurance|-|878|
|Accountancy|fee|-|367|
|Legal|fees|-|*|
|Cleaning &|sundries|.|1,451|
|Repairs &|maintenance|10,947|20,044|
|Bank &|Merchant Charges|702|600|
|34,147|31,134|
|Total|resources expended|155,084|147,504|

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This page does not form part of the statutory financial statements 

Page 8 

Islamic Centre Scotstoun 

Detailed Statement of Financial Activities Sato for the Year EndedSe?05" SeeApril 2025 

Net (expenditure/Deficit) / income 

05.04.25 05.04.24 £ £ 28,105 4,440 

This page does not form part of the statutory financial statements 

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