CHARifY REGISTRATION NUMBER.. SC047177 AL-FAROOQ EDUCATION AND COMMUNITY CENTRE Financial Statements 28 February 2025 SALEEMI ASSOCIATES Chartered accountants & statutory audttor Registered Audttors 792 WIGkham Ro8d Croydon CRO 8EA AL.FAROOQ EDUCATION AND COMMUNITY CENTRE Flnanclal Stat•ments Year 4nded 28 February 2025 Page Trustees, anTMJal report Independent audltorf8 report to the merthrs Statement of Ilnanclal act5vltlas 14 Statement of flnanclal poslllon ststement of cash Iknv5 15 16 Notes to the financaal statements 17 The following p•go• do not lorn) part of tho IlnanGlal 8tatsrnents Delall8d 8tatement ol flnancial 8Ctlvilie8 26 AL-FAROOQ EDUCATION AND COMMUNITY CENTRE Tru$tees' Annual Report Year onded 28 February 2025 The trust0￿ Ihglr rep)rt the fl￿nd￿r statemanls of the charlty lor th8 gndtsd 28 F•bNary 2026. Chalffs report R•f•r•nc• •nd athnlnlstrntlv• dots11• R•9l*t•r•d ¢h*rfty n4m• AL.FAROOQ EDUCATION AND COMMUNITY CEKfRE Ch•rlty r•ghtr1￿Qn numb•r 8C047177 Audltor Salwm., Awiqtes Chartered 8ccwntant¥ & stalukny ￿mIlIOr R8glslered Audttors 792 Wkkham Ro*J Cwd¢fi CRO 8EA AL-FAROOQ EDUCATION AND COMMUNtrY CENTRE Trustees. Annual Report(¢ththw¢ Year ended 28 February 2025 8truclur•i goY•rnan¢• and nwn•g•Nnl The tru8t9é8 pre80nl th8tr rowt the flnaN481 statsments of the cMrfty for ￿81 ended 28 Fobruary 2025. Th6 tru6teo9 have adopte￿ th8 proviaionJ of Ao))untirYd and Reporting by Chartbe8.' Stslemtnl of Recc4nmènded Practlc• Appllcabkn to charfUé8 preparfry th85r gO¢o￿t8 kn aCWTd8nc8 wth the Fthanckl Reportlng Starthrd app￿abl• In thè UK and Rapublk d Irelard {FRS 1021 lthcuvv 1 January 20191. Located kn tho south of Glasgow, Scol&nd, A.Farooq EdUCatTr￿ and Cr¥nmunKy Centre I*FECC)1o home to 8 dfverse rJJnmunty. AFECC. wo have two rnaln obJeelfvo$: To ##taNhh OLY ¢)ryanl8atbn 08 a J8aolng, Indth, find c4nlro for the gntlre cornmunlty, yo￿dIr￿J •nd mrJtlvgtI￿. lo er*wiro98 INllYfduals to acUvolyJeek aNI experl8rKe Ihg loy futmmenl that com88 from doopenlng IheFr lalth. Gov•rnlry docum•nt Th8 ch8Tlly18 ciJ)Iro118d by Ils wv•mlng drxumani a ¢tsod of Iru$t and (￿nSt￿￿t01 an unlnc¥xpoYatsd charlty. AFEGC St*t•m•nt Over tho past yoar, wg havg b•on do8pty w8t•fvl forthg W￿&v8r1r• dodl¢otion and •upm •h¢yAfn by OLK ￿)mmunIty. E￿n a8 we naMgat8d thg ongolng of bulldkn9$ purchasod in Ajdrossan, Ayr and D8lsy Stroel C￿nMunity Halls. (>)l¢c*lve efforts en8u¥ed thal AFECC r8malMd 8 livoly ¢*ntre for 8plrttu81. educaYon81. 8nd.ioclJl engagèment r¢prdkn88 of our strugole8 fln8nd81ty and S numbor ol staff. Thlo ￿r, we made notabto progr466 am$ 8everal aroa8. In our olf￿8 Gtruduros 440 added 8overal now staff to help acwmmodatè fcf the n•w bulldlryB and irK¥•a8+a more efftokncy in th• sorvlc*s we prO￿d8. We also mado Iniprovom•nts kn c¥Jr •JuCalC￿aI offgrfng8 whS¢h con￿nued lo flwrf8h, w strong partlclpauon In our QurfanSc Stsjd￿. ckssos and hlghor ifjpk)ma cla6608 In varlous Furtherrnc*•. w8 oxpanded our by I￿￿*t[r& In 4 pr¢yorty In A￿, dl¢)wlng u8 to conUnua extgndkng ojr 88rvlc6s to 8 commimtty thèt was depdv8d d fallh gathoriros and prayor. W8 BJ80 continuBd to do the bulkjlno works so wo may h8vB them up 8rMI njnnlng as 800n a8 PDs$lble lo cator to Iho rwd8 of Ihe ltrxl ry)rnm￿lty. Tha Prophet (FJ881¥ bp upon hlm) 1$ rgptrtsd to have 8aAI.' Tr bèst dpgopl& arn t1￿• who ar& m￿1b•nO)I0IaI to othen. '_Tabaranl ThL8 Hadth emph88i888 th8 value of helplrrfJ 8nd supp)thg others. rgM1ndh￿ us that truo Success virlt* ere me&sured by he posthe drfloren￿ make h the liith of those around us. Ncn8 oflh880 accom￿AhMontr woukj hav• boon pogÉlbkn wAth¢)Ut AJLih'6 guld8rb¢e arml tho d￿1C8t9d support of wr ¢omrnunlty. We sinc8rePy thank our donors. voluntéers, 8nd staff. whoga oM)m6tmenl ha8 8nsurwJ that N Farooq Edu(*lion & Crmnmunlty Centre continues to be & tLYn8rstone lor Ihe commLtnty 811 around S¢otknd. A8 kok knad lo Ihe year, we are 09ger k) buikl our AL-FAROOQ EDUCATION AND COMMUNITY CENTRE Tru8tee8' Annual Report (¢￿* Yoar ended 28 February 2025 athevom￿ts and strthre to ftwthw dwolop as an orgaThi8Alon. Ow cofftrnttsnonl to meetkng lh8 SF4rilual, educallon81, ond B￿511 I￿￿S of our comrnuntty r8rnaln$ Strong, and we look foThvard to worklng togather lo k•trp Al Faroc4 EducalK￿ & Cmunlty Cw)trè a 80urce of in8plratitin and hope for 0veryo￿. Achl•v•m•nts and porlom AFECC F4)od B*nk AFECC'8 food bftnk, kKaW •t 3248 DLxon Aw•nuo, daTrty fwd par￿18 to th8 kjcol ctsmmuntty. Operadng from Monday lo Salvrd8y through(xrt tho >par. ihs food bank 8UPPtrrt8 4M5 paoplo each d8y ￿￿th 888onUal orocerS08 and prop8r8d meals. For Jr¥)r9 than Ion y*aT8. AFECC ho8 been B lrfdina for Indlvlduals and fomlllo8 atrug9llNd b aff￿￿ ba8k necbs8ltl86 amld r181ng Ilvlng (>)6ts. The org8nls8tkin 8IJo ch)soly ¥th 9ov•ral kxgl bu$ln0888J to Oxtond It8 re&h a80lsl Ih08e In neod. To rneet I￿realIng dema￿. AFECC ha8 wttJnu•d lo oxpaNI ll8 OF*Jrottcns by Intrc4Juclng •JdlUon81 drfvérs who cdlo¢1 and dtlvgr Suppl￿ to tho fcth benk and othar tharitie8. Thls has 8n8blod AFECC to grow serv￿8 yeor on ypar. dlstrlbuikw cNor I5,Cth food par¢olB anNaly AFECC remalns ijedleatad to addroB8iro ¢cffimunlty need8 and ￿tIdIng ￿rtn0rsh1pa 10 9n6uM that e88enVal I￿1 8W188 aro ov4ll•bl8 ts th08fr need th•m mosL Hum•nlt*rl•n App9•1 AFECC Cor￿1518n1ty supp)rted humBnllarlan InMi81fv•s wortthAd9. offerfng a6•J8tanc¢ lo those ..W￿ the greatest rffjgd. Most re(xntty. hFECC ro$pc￿d*d lo thg humanlkdan ¢rf818 offecung the OPIYeS8ed pgople In pa￿81[ne by p8rtr* Human Appeal and h8Pino to dlstrltsJl8 ov•r 1,IX hol mo818 to 176 Palesllnlan f8mifig9. mor￿3¥0r, AFECC has conllnugd Its efforts lo support hurnanllarlan ¢4u898 gl¢)b81ty by organlsir¥ gnd portklp8llng In luThYrnbiro dinn•r3. Th¥ ¢Jygnlsalh)n has also InWled numerous 8pe8ktr8 to 8hare Ihelr pW$on￿ exw1•n￿l of lachg glob&l dlMster• dl￿n9 thesè events. helplry to 8ng89• and Ir￿P￿¢ attend80s. W*t•r Hand Punp ProJ•Gt g hlghughted in W￿)uS •nnuo1 rpport8, AFECC has wllnued rb partnershlp wFth th8 H8lp Foundauon to provtde 8cc8&9 Its de8n wat8r In remotB ￿1￿•8 acrojo Pukls￿ by In$l&ll1￿ waler hand pump8. Thi8 tyrvj I￿OI1ve dm8 to en8w6 tw communllw havo rollabla. saf8, and easly acee881Ue waler sr4Jr¢•$. To dale, more lIX￿ famlllo5 IBv8 bwtefftèd Ifom Ih18 prol8d. Addttlon81ty, AFECC r•prg$trrtthès hav8 vlsltod these 8koS to over￿ th& In8tANath)n mg1. gnsurlrvJ Ir•nsparency and 8co)untatAltyfoi our donorn. AFECC Pirtnornhlp wllh Gla•gow Clty Councll Follvwlng on wfth our work fr(¥r Glww Clty Coundl as rgported In thg last yearts annual AFECC conlinuès to work In colaty)raticffl wilh Glasgow Cfty Cfxjncil. AFECC remains a ctrnmunlty hub involved In th¥ IK88prn9 thg Nop9hb￿rt￿(Mj aean. inlltallve %th•re part￿l￿ntS are abl? lo borrow Illler-tythro equipment, holplng b) malntsln a sale and hyg*nk ￿¥[[WInent for the whob commur*ty in th Soulhlde of GlaFgow. AL4AROOQ EDUCATION AND COMMUNITY CENTRE Tru8te08' Annual Report(￿Tr￿ Y•ar endod 28 February 2025 mrnunl Bulldln AFECC Communlty Llll•r Pkklno AFECC ha8 cA)nttnu*d lo charnrkn 118 C4xnmunlty ltter+d(kng knlt1al￿O. •thy orgaglng both 8knd8nts 8nd kKal resldènts. The Communlty Uttor Plckino tsam m88ts 8vèry Sunday to help k8ap tha Govanhill area dèan. The80 efforts have sbnfficantly Improved thè cleannrn85 hygl8n8 of tha nèlghbourttcol, ueatlng a safer 8nNlronmenl fer Wo belknve that ￿lsIr￿ awaren6s8 about onvSronmentd tS8Ue8 18 e588nY81. 88 edu￿1￿￿ onC￿lSU85 roddents to bg moro mlndfvl of th•tr s￿￿ound￿ng8. Our ￿MMItM￿ to communlty 8wvke rnm8h$ Strong, and Intand to eonttnu8 th880 a¢t￿￿18$ In th• years to comè. For Ihe Mujllm communtty, deanllne88 & of great IMp)rta￿#. syrnbollblng of 8 8 fallh. Th16 Inmlolve perf￿ty ￿IgnS wlth AFECC'S mF88kn tr) G9re Ihg on¥1tDnm￿l And foBtsr 0 8•nBg d rwrtJn$lblllty ￿thIn th• c¢fflmunlty. AFECC 8prlng Cl•an AFECC p8rtnerèd wlth Gr¢8tsr ￿￿0￿￿11 CIC. th8 hou8lng a8XYiatlon. And Surfèr8 Agglnsl Sewa to tsko part In a s￿ng￿l00n1nO event. t￿ring th18 thits8tlb*, e4Munlty mwnb&r8 came k)gelhèr lo help a￿1 8nhanc8 tho It￿1 8rea, a h881ttry. •8fo, and In¢hJ8fjvo ￿n￿rOnment for every¢)no. AFECC aovan Communlty Flr• Statk)n Vl AFECC partnered ￿1th fk• 8101kn to toke wrt In a rxrnunlty GLmsuttatlon whld7 would help shape fLrture 8tNlc88 of Ihg Flre & R06cuo wr8tlons. Wo *nnt vlth 8 few r•prèsentatfvg$ fft)m AFECC k) tho fte 8t8tk)n and M*r8 Intri9ued by ￿ $erwco8 th81 ¢x4r firomen provlde. and how much carn 8r¥J d111g￿¢6 Is lak￿ for Ihe safèty of our r￿Mmun￿y. We oxi•nd our appr￿Lsu0n and gfalthdg 10 8uch 8orvkx8 and hop8 wo can furtherwjth kntLlatfv88 In the fvtwè. AFECC Umrnh •nd H¥1 Inltlatfv• AFECC launch•d 8 (￿mun￿ prcwJrnmmo ah￿d at onccuraglng local Mu8Hm8 to ￿QOMe rnorg aGUvely invofved kn Ih91r p[￿j￿rn￿ge duty. ts part of thL8 hltith•. 88mlnAr8 woro hold to hel) community m6rnt¢r¥ galn a ￿tter urKlerstandlng of r¢lglouB plfv8g88. The$9 talks eovfj￿d loples Such &8 the pr(tsdur8$ Invofved. thelr sk3ftffl¢an￿, aftd wrnmon mlsconceptbn5. Many p8rtldp8nt8 hèvo gxpr8888d o $trong Interest kn th￿ 8dlvltl88 end or8 ea9V to take part in fulure events. We ho￿ kn the ngar ftrturg that wo b8 ablg lo pro¥*le a ponnanent of pVqrfm8gts lo bcal nmunlty In Glasgow. Monthly Communlty R•mlnd•r¥ At AFECC ￿ be￿e￿ ¢roa94n9 V*llh ¢)vr communltyls one ol tha i>Jf• valuès. We rA)nUnu• lo host monthly Community reminde￿ as wo faèl thig 19 an eff￿￿ve platbrm in unl11￿ with our communlly. The8è ¢vent8 C￿￿nue to serve 88 8 way of welcornlTr3 mornber8 of our congrwon Ak)ng wlth the wld¢f communlty, both K4u8llm8 and N(TrMw8llm8. I￿r goa15 aro to m8int8ln a Cult￿8 of opènn888 and unStyfor em w18h to partl*ale. Gue$l $wakers onty delivwed tslks In the O￿Nn9S ￿ also eng•ged 9tud8nts dudr4J the day through work$F¥)ps. furthgr enhanC1r￿ thelr ￿sI￿ve Imp* they h8Vg on ¢)ur stud•nt8 and thelr educational Iwmey. Each galherlng c4)ncludod with a shar&1 meal, trj deepon cory*cth)n$ 8mow pmrticipartts. AL.FAROOQ EDUCATION AND COMMUNITY CENTRE Tru$t•es' Annual Report(¢ Year endèd 28 February 2025 Publlc T￿rn a ExhlbJll¢)ns To help slr8ngth8n (X)mJyK￿ty ￿lati￿hlPs and belru OF*n lo an, AFECC atWay3 8tNves lo engage wllh schwls 8nLI mernbers oflhe wb1￿. As AFECC rem81r￿ O￿n to puLll¢ tours and ¢xhiblllcns to experlence Isf¥rn￿ ￿1￿18 I[r$t4￿nd 8nd to gain •n undaytanding of c￿r and 88rvke$ ￿ provwe, lurther degponfng their urKlerS18nd￿g of Iha f8hh 8tYJ 8$k any qug8bon8 thoy m8y hove. We remjin c£fftrrutt•d to Cy)ntiw1r￿ octsvllks ond asr*è to ty8y a Wng rol? In prornollno dfv8rshy and slrenglh8nirg long tsrm rt1atlc￿¥h1po. Educatlonfjl Ev8nSng 8ehool AFECC offer8 u Val￿(Y of oduGatkn31 wogramft70&, pdmodly hobj ￿nIng0 Irom Monday to Frldgy b8iwe&n 4.'30pm and 7:30pm %￿lh Buppl6mgnl8ry classès h8kJ on thg wookfjnd. Th8Jg kYcgramm88 ar9 1j081g￿d to provkle thlklren and young a¢uti8 wlih quallty rell9k)U8 And eAJllurAI edu¢8Uon. kncludlng QuFanlc 8tudle8, lslamlc #U￿￿, languAges, 8nd Islamlc theobgy. Thè overarch￿Tra alm ￿ to nuthre and Inwr8 young P8OFAo. hglplng thom lo res￿81b￿ clt12en8 nd conlrtbule lo a brlgbter fijtsw. Due to the slz8, demand gnd number of of tNs ha$ an Increa80 In tea¢hlng stsff. Thls 18 to ensure thal stud￿& sull*wrt onfrtO4*llo Irne th•lrtoathr8. and Il*lr18omlng rex*•8 thgtr full polentlal. AddItI)n￿ly, to th• 8U¢COS8Son ol AFECC* 14lorth Obk)ma for *vm4n AFECC hag IntrtsYLKed $•ca)nd C￿88, vthlch vlll h•lp •ddro88•9 ¢onknmtxThy by expbrlrvJ toplc¥ r•lov•nt to thglr everyday Ilve8 and èxwrianc￿. AFECC 8ummgr Courn•8 In 8iiec888th to tho Pro￿￿8 ygar, AFECC LrtllJ8ed Its 0￿￿9 res¢JJrus to crn8t• a e¢mpr68$ed sLThmer cour8e, prnwdlng addrtional cpportunlti68 frr 1x81 parOdp8nts. pertlcuLqrty stydènls to erg4ge. Thls provldod 0pporbjn￿aS for ￿TrOnI #nd provth8 st￿l0nts to tr8n8Mon into m188 In whl th•y ￿ sharg what th•y havg l•md thtlh other¥. Moth•rn & Todd￿r¥ IPur• W•• 3tsutsl The mothgr & t(xJdbr8 uroup r8malns • that AFECC wldes ltseff on provkllng. Thls has )ntinued to prove to be vory popuLgr vjth provlding 8 $UPPOrttvg for moth8r8 to ￿Trnect wh1181 ltsldler8 engage in 8ale and fvn KUvRlgs. We remain 8w8re of tho rnalhy In thlch molh8rB can feel Isolatad and ok￿8. AFECC rem8lns ujrnmltted to crnaln9 an 8￿ronMent that 105tgr¥ conngclono and trxlng8 F￿￿48 together. AdNIOg8 Indude play. cl￿￿ dm6, art8 and cr8fb. 8loryt8lllr4J, 98m•s, 8nd sn4¢k Irng. offgrlng a wdkbalanr*d cl lun and lottmlng. Rogul* ￿ati[￿a5 alBQ trAldl8rB the opportunlty kn 0￿Y n&w eXpw￿nrnB bwThJ their u8ual fjnvthmenL AFECC PoHc• S¢otland Vl•lt AFECC dglTrghted lo wekome from Porth Scolland, *th8rg th•y ong8g&J wjth th younu thlklr8n of our MadrBs8h 6¥￿Ir￿a xhool. The offi(¥r81od important d￿Cl￿810n8 on r98llU98 of gang culbJre and knlf8 (￿M8. hi￿1119h1lng tho rfsks Ihese L8$ues poge wlthin our ojmmunity. Th8y $0 eMph￿l$8d wacU¢eJ waya tr) 6tsy sal8 mako rgsp)nBble chokes. Our #tvdenls greatly benofitted Irun the 8¢S3￿. We ￿ gr8tefiJl Pobce Scougnd's ongolng ujmmthenl to $afegu8rdlng young people arKI Iwk fthard to ￿)ntinuIng such M&8ningfvl o)11gbor8tionB in th8 fuluTe. AL-FAROOQ EDUCATION AND COMMUNrrY CENTRE Tnmtses. Annual Report Year •nded 28 February 2025 Oally Pray•r and Frlthy •0m￿n AFECC ￿koma$ cw C(ryr8gotI(￿ lor oblgkny dalty pra)fjrs. a8 well as the Frld8y oongregauonal prayer. ￿bUr￿ th8 clynmunrty to fu￿1 on 8￿ntIal aspect cl theff Islamic fa￿h. Th888 rwJular gatherfngs 3VPPOrt wrilual welwng rglknton. AddltionBlly, tr)8 Week￿ Friday ￿￿1• offers Valuab￿ r8mlrwJgr8 and help8 10 8trerythen urdty th& rAJrnmunty. Raffi￿nI Eld ul Fhr& Al Adh• Durfng Ihe holy month d Ramad￿, ￿lch be9￿ In Mwch, AFECC &xpwlenc8fi M8 bu81881 p8rtod the y8ar. Throughoul th1$ tlm9, Musllrn8 fA8t from dawm unUI 6uThseL ond $&varal ￿ndred poople look pgrt In AFECC'S pr0grwnM￿, Indudlng Iftar lthe m8al to fast). Suhoor (th8 prfvdawn meal), ftlkA81 la 8plrlbJ#l retroat thrtre thè last ten dayT), and the Nlght Prnyer. AFECC ¢ontlnued lo U￿te the communlty by Frntdlng Iftar rn•al• for Ovary￿0, foJl•rlng a str sensg ol tcg9thTh88. ￿￿lI￿naly, I￿am* oducaknl In￿at[vol oxpandad durlng tho final t¢n de￿ ol R8mad8n, offwirKd morn peopl8 the charte to ongage In le8rnhg 8ThJ $pITttU41 dgvolopmonl. 8ul Pur¢haM ofAyT Bulkunq Near thè end of 2024. AFECC Pwchtt￿d 8 ngw bjltdlng kn Ayy (South Ayr8hlr•) to hok • doprt Mu8l*n ￿nM￿nIty lo h•fy> f4thth•r 8th tho (wm￿ltY In hs r￿jgI{lu5 ¢)bllpatlon8. E880ntlal works wa¥ promth corn￿8d, followed by In*1 r8Th)v8lJon lo prnp4r• the 8pAce for th• Icvl'eommunlty for ￿N9￿ou8 waCIf￿ communlty tsTrth8rtngs. We mÈnagod to and ￿v0 ready two dedICal￿ eblutkn am8 and communal aTea$ a d8dlcat&d omi* ￿Ce. Thank¥ lo dedlcaled &ffort8 of tho mumple tsam8 hvolved . and thè bles&ng$ of Alk8h - tr* mah h811 w88 flnL8h8d In Umo to W•1¢￿ne th comrn(wffty for Ramadan, 8lkywFng ovwrJno to 98￿r thnd t&%e parl In fesbkn acllvlYe8 thrO[￿h0￿ Ihe ￿lY month for thg Iht Imo Mr. Updat• ol Anlro*•m Bulldlng A8 pre￿Oulty m•ntSornd, refurblshment work8 b8gan •$ goon aB Iho purch880 of thg Ardro88Bn lyjlkllng w88 flna118&J.. Folb)wAng tha cornpkntlon of th& r(M)Ilng works. essant￿l stonework ropalr8 ccThmènc•d, wlth parUwl•r fotyJ8 on reaknng the 8tone 8urfac*s and r6polnt￿y the mortar to en$ur8 the buldlng rgrnaln$ w8atherDrc¥Jl. Onee the Stoneth's wore undwway. dgmollllon wo￿$ bog8n Bs the ntsxt thse and ￿￿* corylelod su￿088frj1Iy. Currenty, thg prO1￿t h&9 MOV￿ on to $8mpllng and d9C￿&t￿e pl88terwork8. whkh reprgsenl Ihg noxl slgnfftanl of the rofu¢bi8hm8nt. W¥ nWel8d th• ramov81 of all so ￿ may Fyepafe th9m lo ts newty InBta11￿. rnL￿h hard wcrk we clgared ¢xrt th¢ Intemal buikllng ond ￿el￿d new foundalions and foundalbn pod8 fLY the lower fkK)r. wper Ibxy and has been mad8 m8dy lor the Sleeh￿vkS kn be ￿Star1ed. We Bre hopeful th81 Eftor much es8enlkryl work b8(ng CINn￿&tsd. we grg (*. our way In puttlffj togèther thè I￿1[￿[n9 for that whkh It was ￿teTh￿ed fw. Regwdess COn￿l￿d $orvk&s of provlJir¥ pr4ygr space and (￿M￿n￿g9￿0ring8 from a hx81 church and hall. AL*AROOQ EDUCATION AND COMMUNITY CENTRE Tru8tee8' Annual Roport Year orKled 28 February 2025 Updth ol D•l•y Street Communlty H*1 Foll¢Avlng a IhryQ￿h Jurvey, O￿ntIo1 rnpairs to the T1￿)f Wart Id8nllfi8d as th8 rnain prforfty In refurblshlrg the Dgi$y Str•o1 Communty halls. N&¢e5sory roof *Drk6 ware carrw out ond suc¢essfulty completed, •nsurlrwJ most parts of the bulnmunal c4th• aro4 re¢eptlon, offleas and tho rnort￿ry. Works org underway In and remfyyyfng any 8886ntlal works. W* aro hopeful that by the ond of n8xt yo*r VAII bg th toopon up Ihkd$ of th8 Ix4klkng 8part from the maln church hall. We wuld ￿kts Ihe work8 to WCgr888 mcrfe r8pklty, but d•par￿$ Olf funthgblrq efforts and th8 donatloro Yrn ovef Um¢. Wa r￿De1n trwgftrf, wfth Anah'8 guldaw thè 8Liprth ol our I￿1 Ccrnunld￿, th81 ￿ S￿11 e¢hwo wr goals kn the *18ad. pollcy . h18 thg pollcy ol the ¢harfty lo m81nlaln unrn8trlGW funds at 8 lovel thh •qualo to approxlmotely 4 . M￿thI unr¥stdctsd oxpeTrJiturn. Thls provths 8ufflthnl fvTh18 to COV¢f manÈgomenl and athln18tr8lk)n arKI 8UPPOrt costs. Unmld¢tsd fuThJ8 are matstsln8d at k•881 th1$ l•vel throughout tha Futur• FlTh•ncl•l Commltment• Iru8tees havt r8vI•￿d AFECC* kng4am ow4tic￿al n￿d8 8nd Idenufhd sevoral major expendltures antldpated over ¢he comiry ￿r8. These tncbde plAnnod buildlro ranovatton8, 833ential faclllty upgrad88 and polent*8i Improvgments nec85sary lo malntakn s819ty, w$81￿111Y gnd 88Nco qualKy. ProllmSn8ry osYm8t¢s Indkatg th81 ttr*se wlll req￿re a $lgnlflcanl fln8nd81 ¢ommrtrn￿I and Iho Trustees ￿1[ ￿nthu0 to refin8 futurn ¢08ts u ￿a￿S develop. TruBl888 wlll enB(we Ihal epproprl8te budw1￿. kndral8ing and règgrve management str8leghts are In place lo lupwrt those fubjrg Inve81ments whlle safeguardlno AFECC'S Ilnaneial stabilty. Tru•t••$' r•8pon51blllll•s stst•m•nl Thè Iru$teo8 ar8 rè8pon$lbkn fr)r prepfjrw¥J the INsleo* r8ryM and thB flnan¢Lql 8lat•m8nts In acc(￿denc8 with appllcabkn law and Untted lQn•Jm Standards (UnR8d Klngdom Genorally A￿epted AccLwntr¥ Prydel￿). The law appllc&blo to tharluèg h S¢￿and requtres the tru$lees lo prepwe finwKl#l 6t8t•rn•nts for each year whkh a true and fwr ￿eW of Iho 8tate of affairs of the Gh8rity aThl of the kn¢cvnlrYJ r980urc88 and app1￿1￿1n ofr•s(u￿, ofthg charity fry th8t p8rf1>*. AL-FAROOQ EDUCATION AND COMMUNITY CENTRE Tru&te•s' Annual Report (¢w Year ended 28 Fabruary 2025 In waparfrvJ Ihese flnandal Stateme￿, ￿ Iwslees rtwtred to.. seknt 8ull8bb accounUryJ Folld8s and then awythem conslstonty, thB m8ttrK)d• and prfndplo8 kn th• a￿%￿bIg C￿rI1￿6 SORP., Makejudgm￿ts and accr￿lI￿j 95lknatss tliat Arè reABO￿bt• and PnKfgnt 8tsto w￿ther applic•bb UK Accounting Stsndwds he￿ been fo]kn￿j. sutr4eGI to any malerf8i deparluies dl$dosgd and •XKAaln8d In the IlnBncid sbtomorlts: propare the fnan¢lal statemonts on lh8 gotrw concern ba8b unb96 IL h Inapproprf#t8 to pro8um that thè clwrtty I￿11 ￿ntI￿o In b￿n￿¥S. Thtr tru8tee3 are ￿9P0￿r￿a for kwlrvj adewats aLy)Junthw r8(t*d8 Ihgt are 8uffident lo •how and exF4aln the charfty8 transa¢lk)ns and di8dos¢ t*lth reasonab]e accuracy at any Ume the Ilnancl POgSlon of th• charfty and ¢nabFè tharft lo ensure Ihat th& fin￿r￿L￿1 stal8m8nts comply wlth tho Ch8rttle8 Bnd Twstaos Inve8lmants IS¢otJandl Act 200$. tho Charity Ac¢oun18 {Scolland} ReguLqlh)n8 2006. and Ihe provblons of th& Trust Detyj. They are 8150 ro8pon8lbl• lor 8#feguardlNd th0 818èts of the tharmy and ￿nce for laklng T8a8onaile st8P6 lor the wgvgnocn ofKI Oelecuon ol fr8L*J #nd other The Iru81•88' r•p(Kl wfjo appro¥vd .. Irustoes by. .. arwj on behalf d tho board of AL-FAROOQ EDUCATION AND COMMUNITY CENTRE kndepend•nt Audltorfs Report to tho Membern of AL*AROOQ EDUCATION AND COMMUNITY CENTRE Year ended 28 Febnmry 2025 Optnl¢n Wa havg the Ilnandal 8t816mgnts ol AL-FAROOQ EDUCATION AND COMMUNrrY CENTRE (th0'cha￿VI for the year •nd8d 28 Fobnjary 202S whkh comw18D tho 8latemgnt of flnÈno81 a¢tlvltl8J Btst8m8nl of flnanclal kw)5f(ion. statement of cash fl¢￿8 and tha rolatsd noto$, Includlng 8 Bummary of slgnlflcant a¢countJng po,'IcloB. The finandal ￿port[w frnmthvork that h88 b88n appllod In thglr preparayon Is law and Unlted Kiwdom Aco)unfjng Standar(18, indudlng FRS 102 The FIna￿l￿ Rgportlno St￿dard apF4kat4e kn thg UK •nd Ropubl¢ of Irdand IUnlt8d lfjrwom Generally A¢￿PIed kLY)unting Pra(the). In t)ur ￿￿nIon tho financ￿1 ststwn•nl8'. glve a trut and falr view of the state of chartys aff&rs as 8128 Fobnjary 2025 and of Its Inc¢mkng res¢ur¢e8 •nd appli￿tion of rns0uf(￿, Includlng ts Income and 8xp&ndllurg, for tho yèw lh￿ ¢nded: h8v8 been proporty wepargd In ￿rd￿ne* Unw KIWOM Genorally IAX•Pt#d Aco)unllng Pr8Ctlce', hove beèn Properod In xc¢fdar￿ wlh th• IW￿r￿M￿nts of lh& Cha￿1•$ and TNst&8 Invostmonl {Scotland) A¢t 2005 and re9ulallon 8 of the ChgrfU•o A(%wnts (S￿￿*￿1) R$9uIBtk)no 2(K16 lao amended). Ba•1• lor oplnlon We c¥)ndueled Budlt In accord8n¢e Intemaf*Mal Standar¢l¥ on Ajditlffj (UKI118A8 IUK)l and app1￿&ble law. Ow rtsponsibilrtl88 und•T Ihoge $lanOgrd8 &r¢ further de8crlW In the audltrjrfs respons6blll￿s for the 8udN of thg fln￿￿1 8lat•merrt8 of our wiort. We arè inde￿ndon1 of tho chedty In ￿ldanc0 wHh the ethkal rwuiremw)ts that ore relèvant to ow 8udlt of the finand•l stalgmen18 In thg UK, Indvdlng the FRC'¥ EthlrAI Stsrthrd, and we have luffill8d our ￿h&r 8th￿1 respon8lbllrt￿ fn accord#nco wth th0$0 rO9￿r@r￿nts. W¢ bolbva that the audK 8vldonc8 wo have rtJt&inod 8Lrffd•nt and approprfat• lo a basb for opknth. Con¢lu8lon• r•lollng to golng COn￿M In audrtlng tho ftngnclal ststsm•nts. ￿ h8ve concluded that th& trust•O8' U8e of tho gc4ng Con￿rn bas18 of aeeounllng In Ihe preparall)n finandal stst•ments Is approprt¥ts. Ba88d on the WOFk V•P ha¥8 Fwfrym•d. we rKJt kJ•nthd 8ny m819rf81 U￿rtSInt￿ r￿￿11￿9 to ev8nlB Dr eondllSon8 tha( Indfvldually (x Co1￿ctIvelY, may ca%1 SIgn￿tant (Joubt on th8 th8rltys abllity to ¢cntlnue 88 a golrg concem for a pgrlod ol at loa8t M￿th9 from whèn th8 flnaneJ statem￿18 arè aulhorlsed for bsue. Our ro8pffiBlb1l￿Os And th• mSF(￿S￿li1IIieS of the Iru81•&8 wAh rgskwt to golng Arg do8rxlb9d In rdevanl seLthns rA Ihls rwrt. Oth•r matt•rn At 28 February 2025. tho ¢harltrf8 unr88trKted reBerve8 totalF8d £49.780, wh1¢* 1$ Ihg mlnlm( level 891 by the res8rve8 pc4Ky of four monlhs. opwathlg oxpgnditure1£80.f￿ for Iho ye&r}. Wo dso nol8 th81 the charity Is making substantta Investm8nts In th8 developn8nl of three 8ti06, I￿reaSing tho rlsk of depandgrK8 on resldcted Incorne. W& have recommeThaèd th* the trust88s adopt a more pruilenl aPp￿ch to 0X￿nditUre arxl und¢rt8ke e revlew of Ihe r88erves to answo JI rem&'ns 8pproprfate and robusL AL.FAROOQ EDUCATION AND COMMUNITY CENTRE Indep•ndent Audltorfs Report to the M•rnber8 of AL+AROOQ EDUCAnON AND COMMUNITY CENTRE (¢on*xx¢ Yaar onded 28 Febnmry 2025 Oth•r Infomiauon The other Inlom8Uon c4)rnpth8s ts Infrymatth the anrthl rwrt, othor than the lIn￿¢L91 8tstomont8 our aLwJttoI8 reFKIrt th8r8on. The trusle88 are r85ponslblè for tho othèr Infom)8don. Our oplnlon on tho finandal stalgrnonts rb)I lh8 other Infomatl(x) aTrJ. 8x￿p1 to tho 8xtgnt olherwlAe explklty 6191gd In wr r•porL do not eXWg88 any form cl &88u￿nc8 ts)nclusion lhe￿n. In Conned￿ th our au(11 of ts IkTrand81 8t8tsmants. our re¥m)n￿bIlfy 18 to raad the othor Informatkn and. In ddrKJ eo, eon$k4or wfi&ther tho olhgr knformalkn18 m818rf81ty ineJ)n8L81gnl wllh lh• flnanclal stat8m￿t8 or our kn(>￿adge obtalned In the 8udtt or othorvA8e appears to ba malarfally mlsstaied. If we k1ffj such matsrt81 Inwis1onclg9 or apparent motorfal mlsstatgmonts. ￿ are rnqulrod to del8nnlne vA)8thor ther0 18 o matorfgl mls818tornèrrt Ir¢ the flnandd $tatements Cf a matortal ml8Stalgmenl of the other Infmallon. If, based on th8 V•t)rt( we have ￿rf0med, condthlè that therè Is fj malerfal mls8talemgnl of Ihk8 other InfMati￿, wfj are req￿red to r•F￿rt thal fact W8 hovè r￿thIng to report In thls regard. Matl•rn on whlch w• arn r•qulr•d to Mport by •x¢•p In th8 lohl of lh• kno*ledge 8nd understandlrwJ ol the tharf(y and Its ￿V￿onM￿nI thtakngd In th• cours• of the audK wo havo Thjt Id•n1￿￿d matgrfal fflhsts1ern￿ts In ts truBts86' rgpwL W• hAve no&)Ing lo r¢wt kn rnspfjct of the fc41owlivJ maller8 In rélalon to thè Ch8rttlèo Ac¢oLmts (ScotLgnd) Rogulaltorx 2006108 amended) TrJwlr￿ u8 lo r8pJrt to 5￿U If. In ¢JJr op1n1￿.. lh• Infcfm8lcm glwn In the tru8to68' rgwt 18 Irts)n8ht•nl kn any matgrtal rnepoct thè fln&nclo181818mfjnta,' or uats 8Gc¥xnllng rw)rdB haw not be•n keK*, or tho fln*nel•l 8tatemont8 are rb)t In &3rÈemont the 8w>Jnttyi re¢￿th and r•ium8: C ? have rÉcel￿d 81 Infom8tkJn and ex￿ana1¢Y4 rgqulre forour •t¥Jll. Ao 8xFleln•d mor¢ fully b) the tn￿16&8. Tg8PM8lblftt08 818twnenL the tru$l886 are respo￿[ble f¢r th8 prepargtfon ol the ftnand81 Btatom•nts and for befng 6aUslSed thai they giv8 8 true and falr vlgw, eTrJ for Intsmal conlroi as the tru6teeB detefmln• IB r￿￿Sary to 8n8blg thè prgparthn of fin8nclal Jlat¢ments Ihatare tree from mat•rt81 ml$stBIwn8n( vthelhor due trj fr￿1 or grror. In w8p•rfng ts finan¢l818tatomonts. ￿ tru8tees ￿ re¥￿￿11￿9 for a8w81ng thg (*8rlty8 ablllty to conlnug 88 2 golng conc¥m, d8&o#iry, a8 applkabfe. matters rdal&S lo golrffJ con¢ern and uslng thè golng o)ncem bas15 01 acc¥)unUNJ unl6￿ Ihe tru$1998 •ilh8r Intand to Ilquw Ihg d)wlty or to ¢ea8e operatlon8, or hB￿ no reafisflc 418M0￿ bLrttD eo 80. -10- AL4AROOQ EDUCATION AND COMMUNITY CENTRE Independent Audltoes Report to the Members ot AL￿AROOQ EDUCATION AND COMMUNITY CENTRE1￿￿¥￿ Year ended 28 February 2025 Audltorfs r•$poMlbHlllos for th• audll ot th• financl•l statem•nts I￿r otyecltVoB aro to obtdn reasonab￿ assurww abr*Jt wlthér th& fln*rKlal 8t8l*n8nts 88 # vh¢oJ8 ars fr88 IrLYn mat8rkl rn188tal9m￿( due lo fraLKI or err￿, and to bguè an audltor's rgp(Yi that Includes our oplnkn. Reasonabb assurance ￿ 8 high J8vel cl assur8nco, bul 18 not a guaranto9 that on audit cmductsd in accoftt4rKe wlth ISAS IUKI YAII always detecl a matertal mLg$tatemant whèn 11 oxlsts. lJl$81ot8monts csn 8ri8e from fraud (Y error ond arv L¥Jnsldgred material Lf, Indwklually or In th8 aggreuÈt*. they COU￿ reasonably b8 •XP8Ctod lo Influ¢nco th& ￿OnOm￿ (knlJk)ns of users taken the basts o1th98e flnan¢l&l 8tst*ngnts. 1rrbgu1artt￿8. IncludirvJ fraud, or• Instan￿¥ of nonwts)mF41arTh wlth law¥ and r¢gUI￿On8. W• daslgn procgdures In Ilno wtth our wrttobllrtl88, n 18gl$l8don, Empbym•nl legi81g1ion oTrJ h881th Bal•ly wu19Von. Wg 888e8sad Ihe requlrgd C3)mpl1w￿ wlth t￿￿88 fgvA and rogul&ti￿$ 8& Part ol ow audlt W￿9d￿ra8 on the mlatsd finanefAI $tst•mgnt tt6m8. In •ddMlr*n, w• con8kl•red prOV￿¢)n• of olhgr18ws and regul8Yons that do havo A dlrect offèct on tha lknandal $tg1gnonts bul ¢omplknnc* wlth whlth M￿h1 be fvndamanlal lo the charty to OFwal8 OT to gvokl 4 mAt•rlal ￿n￿ty. Wo gvalu8ted th• truststs3' and manag&monV8 I￿entIVeS and OPFK)rtuntt￿0 fraUdu￿nI rnanlwlatts of tho fin8ndal Statements (I￿l￿dIng the rfsk of overrRl8 01 Irolsl ènd del•rmlne(J that the pri￿[ple tsk8 ￿te r•l8l•d lo manual loumal gntrieB lo manlpul8to nancJ41 porformanc8. mon8genwl bia8 thrrA39h judgments and aBfumrthnB 1$ slgnfflranl Octourbllng 98llmMte8, In porU¢ul8r In reL8lx)n to the u80 01 rn6tr1¢1￿ furth, and •lgnlffwl or uNJu41 tr8nsacUons. Audldng 8tandarrL8 lknll the reQL￿1Bd audit pr￿ed￿r•S to Idonllfy nOn40m￿L￿nCe wlth th888 law8 and regulauons to an enqulry of the TnMlg8s other managem￿1 and Inep•¢Uen of regulatory and 1gg4 corresponden¢9, K any. Wo IdenUA8d the gr•gte8t rf matwkl knpact on th• lknand818tatemonts frw IrrggulorltlB3, Indudlng traud. to ba ￿thIn the IlmivJ of roc£gnlUon of donatlon ￿ Coll￿tIl)n, rnco3nrtitrn of ￿pital ex￿ndIbUTe and the ovwrlde of c1)ntro￿ bymwwnl. Our 8udM prowJur•s to r8spoNI lo th090 riBks inc4uded enqulrte$ of manogernenl, includlng senlor monagemonl and Inlemal accnfjl ludgmont •nd malnwn profesthl s¢•pUcism thr(xKJhoul tho eudlL We 8180.. aThY s8￿8 tho rlsk# of m8torfal rn188t8t&mont olthe fln8ndal ￿ts1￿￿OI￿, whe1her due lo Iraud 01 orror, dgslon ￿rfOrn audll pr￿￿Ur￿6 responslve lo lho￿ d3k8. obtdn audll gvldence Ihal 8uftldenl and opk*opdale lo provldè a b1$￿ for our oplnlon. The rlsk of not detsdlng a meterknl mL8Btat•mont resuAlThJ fmrn fraLNJ L8 hlghor than for ono m8Ltitlng from gr￿, 88 frawj rnay InvoTrn cdlu8ton, 1ty90ry, Int*thMI c¥nlJkn. M*￿￿t￿n8, or the ovorrkjo of Intrnl control. Obwn an underntsndlng ol Intsm81 c¥Jntrol r•iev8nt to th8 In Ordor lo dg$lgn audit or4dures th•1 are 8pproprfalo In the circumsta￿8. but ry)t for Ihe ptw of eXpre$￿Th9 Bn nlon on the effective￿* of tho Int•mal c￿ltrol. Evalualo tha appropri4l•n688 of a¢eounllng Folk4&8 used and reaKmobkno18 of 4ccounllrvJ esllmales and r¥lgleunllng and, ba8ed ￿ the audit a￿dence c*lelned, whelh¢r 8 unc8rtslnty eyJ8ts rèlated to •venls Cf ￿ndItIOnS th&1 may ¢a81 syfficant doubl on chartys gllltty to rontlnu& 8$ 8 golng ¢oncem. 11 conduda that g m8loriat uneertalnty exigts, arl) lo draw 8ttenlh)n In our èudltor's report lo tho rdoted dtscio8ur8s In thB financlal ltatsm￿ts or, rf su¢h dlscbsur08 are Inadequate, to rnodlfy our oplnion. txrduslor* ara bas•d on tho audlt •vld&ncg obtalned up to th8 dAtg of our audlorfs repNI. How￿. fu￿re event8 or condrtbn8 may c4u88 the to ¢ea8è to continuo ￿ a gdng (￿¢9m. Evalualo tho overall Kyesentallon, 4tructtKo and conlenl cl Iho f￿￿1￿jaI stst8mwrt8, Inckndin9 the ¢JIqc￿ur06, and vthether the flnanctal ¥tatemenl8 rew8senl thg ￿￿ert￿n9 tr8nwtlon8 ond evonts In 8 mmr that falrFY•8entsll)n. 12- AL.FAROOQ EDUCATION AND COMMUNITY CENTRE Independent Audttorfs Report to the Members of AL-FAROOQ EDUCATION AND COMMUNrrY CENTRE(¢ohttnu Year ended 28 Febrt￿ry 2025 W8 eommunkngtg V*th cwed Wryih govBmance rtyardlng. amcw olhgr rn8tt8rs. th8 planthj SC£JP& ond tlmlng ol the *udh end s14mir￿1 aud51 fin(IngJ. any s1gnlfiwd dèflclgnde8 In Intem81 control th81 ￿ klenufy durtro Our aLKlit. U8• ofour r•port Th18 rwrt 18 made soldy to chartys a6 8 tty, In aC¢Ordan￿ wlth Rryulation 10 of tha Ch8rtUe8 AcrAiun18 IScotland} R•guladon$ 2006. Ow audit V*Drt has boèn uThY6rtakon 80 thal we mlght 6tst8 to thé ch8rltY8 mamborg th088 mattgrn wo or6 r•qulred to to th9rn th an oudltor rpFQrt arhj for no other purFKX•. To fiJ119St oxtènl ￿m)Itted by lu, do not ￿cept or assumo responslbllky to an>rTh other th8n Ihg charity and ts ctMrlV8 rnernbor8 as a body. for our audtt k4Drk, for th18 report, or for the oplnlcns w¢ have fomwd. £FJlee￿.I Associales IS'.alutoiy Au(tior Chartered 8CC￿nt8n1s & 8tabAory audstor Reglst9red Audllors 792 Mc&h4m Rojd Croydon CRO 8EA Dale., Soh8rn1 A860¢bte6 ￿ •ligibl• to a¢A as •uditcY In Im of se(alon 1212 of thg Compan￿6 Acl 2006. 13- AL-FAROOQ EDUCATION AND COMMUNITY CENTRE Statsment of FlnanGlal Actlvltle3 Year ondod 28 Fobruary 2025 2025 Unro8trh*J R8Btriot9d fuThJs Tot•1 fund• Total fund8 2024 In￿rn• ind •ndowmont8 Donations and 1ggaGI&s Total SnGom• 511.388 328.011 837,399 887,335 667,335 511.388 326.011 837.399 Exp•ndltur• Exptsndituro on raldryJ fun¢J& C08t8 of ralslrwJ donalor* 8nd g8¢188 Expendf(ure C￿ chgrltd)b odlvltl88 T(¥tsl •xpondtur• 3,948 452.779 12,638 3￿,549 237.495 215,284 215.284 241,443 456,727 363,18T N•t Incom• 110,727 380.672 3(h4,148 Tra￿191$ botW•on fundts 73.4841 273.484 N•t mov•m•nl In fund (3,5391 384,211 380.672 304,148 R•concbllatlon olfund8 Tolal furKls brought foNMrd Total fund• ￿ryI•d lorwavd 53,319 49.780 849.218 1.233.429 902,537 1.283,209 $98.388 )2.537 Th8 81atèm8nt of flnandBI ￿1¥1￿￿ Inthd•4 •ll gdn6 and I￿$81 r•e4>gn180d kn thè ￿•r. Al In(y)me and •xp•ndknre dwlvo from ￿ntIn￿ng 8cllvllo1. -14- AL.FAROOQ EDUCATION AND COMMUNITY CENTRE Ststemont of Flnanclal Positlon 28 February 2025 2Q25 2024 N¢t• FSx•d •••8t¥ Tarolbje fued asoet8 12 1.350.676 957.406 Curr•nt Dobtor8 Cash al bank aThl In hand 13 12,632 69,241 81.873 32.007 89,81)0 121,807 Crndltorn.. •mount• hiiing du• wlthln on• y8ar 14 SS,802 119,976 1.832 959,237 26,OT1 1,376,746 Totsl ••ut• F•5• ¢uff•nt Il•blllll•• Cr•dltord: amounts lalllng •ft•r mw• than on• y•ar 15 93.637 1.283,209 J56,7 2,537 Fundj of th• ch•rlty R8Blrfcted funds Unr•$tdctod fun Totsl ¢harltyfund• 1.233,429 49,780 16 1.283,209 849,218 53,320 2,538 The￿ ffflanclal statemenls werg aF4xoved by ts board of tr￿to&S and 8uthtyl8ed fty h8ue on 2SI.i.AJAK.. a￿1 8fe on b•haffof￿ bowd ty. Th• not•• on w989 17 t• 24 forni p•rt of Ilw )In•)cl•l •tai•rn•nl 15- AL.FAROOQ EDUCATION AND COMMUNITY CEKfRE Statement of Cash Flow8 Year endod 28 Fabruary 2025 2025 2024 Ca•h Ilow• from aclmdeg Nel Income 380,672 304.148 Adlu•lm8nt$ lor Dopre¢lalon oftsngfbi• flxed a8set8 Bank charg 14,063 3.834 15301 8,194 1,264 (16,646) Ch8nge8 In.. Trad• and olhor d•bto Tradè and oth8r cr8dttor¥ Ca8h ggnerated from 19,375 (63.643) 353,771 19,089} 85,410 373,282 Bank thArg• cash frorn opèraung A¢tMtr•• {3,834) 349.937 {1.264) 372,018 Ca¥h from Inv•8tlry 4cllvft r¢ha80 of ton91b￿ agsvts Nèt C88h u$ed In IrNe8Ury acfvti (407,333) 14fj2,4851 {407.3331 1462,4651 C*8h flow• from flnwKkng xllvlt Prots9d8 from borrtr•Ano8 Not c88h from actmo 3e.837 36.837 Not d•cr•o•• In cmh and c••h •4ufval•nts Ca•h •nd ea•h wulvalent• at b•glnnlng of y•ar C*8h Ind ¢a•h •qulv*lonts It •nd of>•4r {20.5591 89,8CQ (44.0971 133.896 89,800 .241 Th• not•s on pa9•1 17 to 24forn¥ wtofthe•• fin￿￿141 •tat•M￿ 16- AL-FAROOQ EDUCATION AND COMMUNrrY CENTRE Notes to thè Flnanclal Statements Year ended 28 February 2025 G•n•rnl infornjallon The charty IS 8 pubHc b&n6fft gnttty and 8 raGl8tsrad charty in s￿Iknd and 1$ unlnc4yrporated. The addr88s ol the prtnclpal offlc81É 32-38 DL%on Aver•J8. Crwhlll, GIw(AV, G42 8EJ, I Stat•m•nt ol eory>ll*nc• Theoo 1ts18nrAal •tatsm￿lS have been prepa￿ In tunpMane8 FRS 102, Th8 Fln8nel Reporlng Standard appl',c4bi8 In the UK lh& ReputAlc of Ireland., thé Stst8menl of R•commeThl8d Practlce appllcabb to chwiltss propgdno Ihek ￿¢￿nts In Kcord8rKe ¥￿th tho Fln8ncl&l R8porUnq StsThlard appllc4bb In the UK And Republ1¢ of Irel￿d {FRS 1021 (char￿￿$ SORP IFRS 1021} and the Charllles arbj Trugle8 Inv88tm8nt (S(￿0nd) Aet aXlS arKI tho Chaimy counts Iscouand) RyWon6 20Ce (as amerKlvd}. A¢countlng pollcl•s [• of pwar•tlon The flnendfjl fjtatemfyryts been Nvpared on tho hlstodc41 rA)8t b88t8, As mOd￿d by the rovaluauon of cgrtgln flnanc￿l as￿1• and IlabnlU06 aThl Inve81monl prOp8rt￿6 moasured al lalr value through IrKX)mo or •Xpthid￿r•. The 1+na￿al 8latèments are prepar•d In 81orflng. wl4ch18 fvnctknal currèncy of th• 8nUty. 13olng Th•r• *• no mat•rfo1 un¢ortAind•8 about the ohttrty• ab1￿Y to axtinuo. Fund •c¢ounti unre&trIc￿ts lunds fjro aw811&b￿ for at ￿ dl8crgUon of tho truBt•86 to fLther ony ol the arty8 purpo¥e•. De8lyn8ted fiJK18 are unr•strlctsd furth owm•knd by tho tru8teé& f¢x par￿er fulure prO1￿t or ccrnmltsnenl. R8Strlded fundy 8r8 $uEleGled to re8ts1th18 on thèlr 8xpendlknKg thlared by the donor or throuuh the term8 d an appèal. ond faN Into orn of 6uMkn6es: w8tr1cW Income lund$ or -1Y. AL4AROOQ EDUCATION AND COMMUNITY CENTRE Notés to tho Flnanelal Statements (M Year &nded 28 February 2025 Ac¢ounllng pollclm Incomlng rwr¢• I Incomhg rgsrJJr¢es are Indu¢Sed in the staiemenl of fln￿￿1 o¢tivitla8 wh8n entittsment has pas¥&d to the chBrrty, tt 15 probablg that Ihe econ(#nk beneffts asso¢tal&J vrtd) the tran88Ction wll lknw to th& charrty and thg amount can be me8sur¢d. Thtr foffl*Thlng sp8dfk pcAkles 4r• 8ppliod k> parti¢ular c81egori88 of r￿me.. dDn8llons or grnnlg18 rewilod vthon th6r• [8 evtdgTrx ol entltlam8nt to th• glfL reGolpt ts probatHo 8mc4Jnt e4n be Moa$ur￿ rellably. kng￿Y In¢(Tho kn rnccwivod t*hvn ro¢dpt kn probabb athy enVllgmwtt18 *bllsh&a. mè 18 mo88uwI at Iho falr value of Ihe gcods unte88 thls 1$ Impr8deBI lo measure rdiably. In whkh c88e th8 value Is derlv•d from th8 ¢081 to th& donor or the 98tlmale(I res818 value. Donatsd seNta8 8re rKogn16ed In th& ar£ounts vthgn recefvèd W tho value can be rel8bfy m¥8wgd. No arnount8 are Included for ¢ontrlbutk)n crf 9gneral %￿nteern. Incomo contracts the 8uppty d $8rvlc•8 18 r8etgnlwl wth lh• dollv•ry of th• >nlractad $&Mcg. Thls h ¢￿68￿10d e8 umtrIG￿ lund6 Un￿88 there 18 a rJknthal r6qulremenl lor It to b6 gpgnl on a p8rttgJlar pUr￿tr roturrod Ir unsFenl, h vthlth cas& Ft moy be rogarded as resLrfc*d. R•*ou￿¥ •xp•nd•d ExFendllurg IB recoonw on an a¢L¥ual$ ba$h 8B a118tyHty18 In¢urr•Y. Exp￿d￿ur$ Includ88 griy VAT whlch Cann￿ fulty rgcovorfjd, bs ¢la881fiod undor headlng8 01 tho stAtaMe￿ financlttl •ctivllle¥ to It rel8ts8: •XF4)dltur• on rwslng furKl3 knclL¥Je8 the cLwt8 ¢y 811 furthlllng acti￿t￿6. ovgn non4iarlablg tradlng acb*AU•s, and tho salè d dornl¥d 91)odB. expondlture on CharItab￿ act￿111￿9 Includes 411 costs InL￿Th￿j by g ¢harfty In (trNlertaklr¥J fjctrvlU•8 tr•t furthw Its thadlablp alm$ for ben8111 of its boneflclorfg8, IwlL¥J¥ig tho¥e support aTrJ crnts r•lAting tD the gove1rnn￿ of tho dMr(ty apportloned to eharftoble 4cllvlUe8. othor ￿￿nd[tUr* 5ndud6s all gxpendturè that is nth•r ￿lated to rnblnp fund8 tor the ¢h8rlty ￿ port of Its 6xp8ndhwo on charltabl8 athUe8. All coots we alliKaled to expendlknr& categvl88 mIled￿9 th• u80 of th• ro8tyJTCg. tMre¢t Ccols attrfbutgbh to a sin910 actfvityero alb¢a￿l dI￿1[Y to that 8dvlty. Sharod o)sts are apportlonèd bebveen acthil￿9 they contri￿le ts on a reaKThbkn, ju8t11&b￿ con8istant to8(8. Tanglbh asuts "T8roltJle assets we lftlyarty recorded al cos( and 3thsoquonlly stated al co81 l&ss any ac)sL 19- AL-FAROOQ EDUCATION AND COMMUNITY CENTRE Notes to the Flnanclal Statemonts Year ended 28 Febnwy 2025 A¢countlng polKt•¥ Flnandal Instruments (c Whgrn Invg8trn•nls In 8hwe8 are pubficfy trJa8d cy thelr falr value (¥n Other￿8• bo m8a$ured rellably. the Inv8slm8nt Is subwuontty moo¥wtyJ al falr value thang8s kn falr value rKoanlsed in Incomo aTrJ èxrwd6bJre. Al ottw iu<* inve8trnent8 8re Jubwutntty rneasur&J at c¥)$11898 Impaimw*l. Othw t[TranC￿ Instsunénts, Ind¢th¥ d&rfN•tr¥•8. arg knIUally rocognlsed at falr v8lu•, unl888 payment for asso116 defvrred baycrf*Y ncymal buslrw tem)s or fin8n¢ed at o rato of Intor891 Ihel Is nol a m8rket rate, In whi¢h w thé a$8et t6 rn8a8ured al ￿ pr•8ent ¥alu• of the fvlur? P0yTnents dscx)unlgd al a market rat• of IntwBsl a 8knllar dèbt In8trurnenL Othor finendel knJtruments ore 8Utwwity At f8lr valJ8, wlth 8ny ch•ng88 r•¢ognkgod In tho 8tat6mènl of lIna￿lI) 1xcopl￿. of hedglrvo knstnM8nts In dgslgnatod hodg1￿ relation6hlp. Hnan¢l&l •88ets thtyl are me8gured at cost (Y am￿Lsed cost arè re￿¢w￿ for Ob￿¢￿Ve evSdènce ol impalmitnl at th8 end of &a¢h teportwlg date. 11 there Is obl8cttvè 8vld4￿0 d Imp81mionl, an Impalment 1tt88 18 recwnl$•d under the approprfalo he&Jlng statemènl of flnAn¢lal aC￿￿t￿8 In 7•thkh the Inrtl81 ggln wa8 rwnSBOd. F¢X al •quty htrNm•nts rog¥dl•s8 of ￿9r￿Call¢*, 8fKI 0lh8r lknanew 8888ts th8t E lthkluglly sign5flc8n( Ihg89 ara as8è680d indNldually for Impalrm•nl. Olher flngnclal a886ts are 6llhtrr &￿eSse(j IrNJfvlthally or gr￿j￿1 on the b&1$ of 81mllar (¥edll rf8k dwa¢thtk¥. Any rov8rsal$ of Impalrmont ore reeognl8ed knmedlal&ly, to the extgnl that the revw•o1 do66 not result In a carrylng orntyjnt of V)è finanei818sttot Ihal eX￿Od5 th8 Car￿n9 amount Y￿uld have b••n1&gJ the Im￿1rMent nol pY8vkJu81y bgon roc(gnt8•d. Donatk>n• •nd1og4d Unrèstrlcl•d RoBtrIC￿ Total Fund8 Fund$ 202S Donthtlon8 Donatlon8 GfftAkl 435,884 75.504 511.388 326.011 781,895 75,$04 326.011 837,399 Unre5trkknd R8stittBd TO￿ Fund Funds Fimd$ 2024 Donatlons Donalk)ns GIftAtd 258.458 43.801 367,076 623.534 43,801 667.335 XQ,259 7,078 -20. AL-FAROOQ EDUCAIION AND COMMUNITY CENTRE Notes to the Financial 8tat*m•nts Yoar ended 28 February 2025 Qots of rnl•lng donallon• •nd knga¢l•¥ Uryostrkted Total Funds Unre8trtcteoJ TcA#l Fund$ Funds 2025 Funds 2024 Costs of ralslng don8￿ and l•gacbs 12,638 12,638 Exp•ndllur• on 4*arli•bl• athltl•• by fund typ• unroltr￿ R8&lrt¥Xod Totfrl Funds Fund8 FundB 2025 Charitabl8 #ctfvlues Supportmats 203,3)3 34,192 237,495 215.118 418,419 215.284 452,779 Unrvstrktgd Rastrktsd Totsl Fund8 Fur 2024 Charftable 8¢tivtti supp￿ costs 188.761 10.163 147,129 4,495 335,892 14.657 151,624 Expgftdltur• charltabh xtlvlth• by •ctMfy typ• undattskgn dtredly pp)rt Toi•l funth Totgl ftnd 05ts 2025 2024 Charttabb 8ctJvtdès CJovomanc8 L¥)8ts 418,419 4,446 29,914 34.360 422,865 29.914 452,ng 33T255 13,294 350.549 418,419 Not Income Nat fjr￿n• 18 8tated aft•r d*rglnl{¢rodttlrwJl: 2025 2024 D•prnGladon of tsngltAg flxed a$80ts 14,063 8,194 Audftor* Tomun•r&tlon 2025 2024 Fe8& payable for ts •udJt of the Ilnw)cl816talement8 2,200 2,200 AL-FAROOQ EDUCATION AND COMMUNITY CENTRE Notss to lh• Flnancial Statemènts Year end8d 28 February 2025 10. 8taff ¢o•t• The total 81aff c(6ts emplos*8 trthe r•p)rUrwJ Are 8naty8ed ￿ fc4bws.' 2025 2024 lag68 8NI $alarl68 8wlal S8￿rIty costs e3,835 10 27.318 63,845 27,318 Thè Avwago head count olom￿¢)>￿¢S thJrfrvJ Ihg year WA8 e (a)24'. 5). No ompbyee ro>)frrnd boneflts ofmorè than £60,OLXI durfng the yw {2024: Nir). 11. Tru•t•• r•mun•r•tlon •nd •xp•n• No remunDrafju) or othar bMefi18 from •mtknn•nt ￿1h Ihe ¢lwity Dr o Telatsd enoly wtsra recelvgd ty tho tnJ$l8è9. 12. T4nglbl• Ilx•d •Mot• Plant gnd pTop8ty MaCNn￿ wNd•8 Equlpm•nl Tt)t•l Cost Al 1 March 2024 AJdlUon8 934,233 3T7.516 19,911 1.560 21.471 21680 976.824 20,257 407,333 2D,257 1,384.157 At 28 F•bruary 2025 l)•prrtl*tlon At 1 March 2024 lor the y At 28 F•bru•ry 2025 C•rrylng Amount At 28 F•biuary 2025 At 29 F&Jruary2024 1.311.749 30,6 9.338 1.213 10.549 10.0&3 6,798 19,419 14.063 33,482 6,052 8.052 16,881 1.311.749 10.922 13,799 12,597 14.205 1,350,676 957,405 934.233 10.575 13. D•btor• 2025 2024 Trade debtOrn-Glft M￿l¥abl0 12,632 32,007 AL-FAROOQ EDUCATION AND COMMUNITY CENTRE Notes to the Flnan¢lal 81at•m¢nts Year ond•d 28 Fabruary 2025 14. Cr*d￿0￿. am¢)unts falllng wllhln on• y•¥ 2025 2024 ¢kn+ha$￿s Trade cmjltors AccruaL5 ￿)d IrKome Soclal 68curfty and Ot￿ tax Othw¢rgdllo 6,000 90.088 13.000 11,175 {2881 119,975 12,304 12,470 21.891 3,137 65.802 10. Cr•dllorn'. amounts falllno •ftw mor• than on• y•ar 202S 2024 Qarz•-h88ana 93,537 56,7CQ Analy•l• of ¢h•rltabl• luThdJ Unr••trkt•d lund8 1 March 202 At 28 F•bruJry 2025 Exp9ndIt￿ Tr8n8fer8 G8nerAI furn 61319 511.388 (241,H3) 1273,484) 49,780 1 2(r Ex￿ndIbJr9 Tran8fw8 29 Fobrvwy 2024 Gon8ro1 fund 72,786 3￿.259 (211,562) I1￿,1￿) 53,320 R•*trlct•d fund• 1 Marth 202 At 28 F•bruary 2026 Income Expand￿j Tran8fors Re8trktgd Fund 849,218 326,011 {21S2841 273,484 1,233,429 1 March 202 ExFendttw8 Transfern 29 Fabruary 2024 Re81rfdwJ FurKI 525,602 367.076 1151,624) 108,164 849,218 -23- AL.FAROOQ EDUCAnoN AND COMMUNITY CENTRE Nole8 to the Flnanclal Staternents Year •nd•d 28 February 2025 17. Analyffjll of n•t 4•s6ts b•tw••n funds Unresmdad R•strlL*gd Tot•1 Funds Fund Funds 2025 Tanglble fixad w•18 Current 888ets Credilcrt1888 than 1 Crodll(Ys gthierth•n 1 N•t 38.928 60.656 <49.8021 1.311.749 21217 16.CilO) 193.33n 1,233.429 1,350,675 81,873 165,8021 {93.537) 1.283209 49.7 unrg8l1k￿ Rthted Total Funds FU￿•8 Fund8 2024 Tanglbto ftx8d a880ts Current 8$90ts Credttors less than 1 ￿r. Creflltors greater tlwn 1 Net 48vets 23,172 69.932 {29.7841 957,405 61.875 121,807 I90,1￿) (119,9741 (58,7001 56.7001 849,218 902,538 53,320 18. An•fy•l• ol chanqo• In n•t d•bt l Mar 2ff24 C￿h Ikm 28 F•b 2026 ah 81 barbk and In haThY Debt due ¥Mthn one ￿•r D8bl 8ft•r one >por 89,8 {6.000} (56,700) zr,11X) {20,5591 69.241 ie,oooi {93,537} 13D,2961 138.8371 1fj7.396) 19. R•lated p•rtl•• Tho chorlty ￿are￿I EthJ(*lkfi 8nd CThnmunfty Cvntre IAFECCI oceuples the propety loc*¢J al 34-38 Dlxon A￿Ue, Glèsoow, G42 8EJ. The buMlThJ 19 Ipgally ry+vnod by The Markazl Jam601 Ahl-Hadth GrB8t Brttaln, a •BP8rate T￿￿1. The two entit￿ 8h8M ¢omm¢)n tru8ts88 and are refore tr•aled 08 rglatod partia8 for the purFX)3es of Char￿8 SORP {FRS 1021. The premfses 8re mado Bvalablg tr) AFECC fr90 of ch8rge. armj no rent or lIce￿ feo 18 pald. T tharlty is r98rKJnsbte only fvr th• regular mwnt0rta￿, day-104Jy ￿nIng costs and mlnor r•p8irs Its ￿￿pallon ol the ￿ldIng. AS thg ¢harfty doa6 not hav& owrwhlp or conlrof ol tho propwty. It 13 not recA)gnl8ed as an asset In tho chgrfV8 bal8rth 8hegL TI F¥ovIsKM of the preml$8s bwn trgatsd as a r818tea*arty trBrsadon. No amount8 Wgre dug toor from The Markazl Jwnlal AhkH•dKh Grefjt Brttaln al tho ￿ar WKI.