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2024-12-31-accounts

REGISTERED COMPANY NUMBER: CS003174 (Scotland) REGISTERED CHARITY NUMBER: SC048009

Trustees' Report and

Financial Statements for the Year Ended 31 December 2024

for

Aberdeen Mosque and Islamic Centre

TC Group 1st Floor Spitalfields House Stirling Way Borehamwood WD6 2FX

Aberdeen Mosque and Islamic Centre

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Trustees' Report 1 to 9
Report of the Independent Auditors 10 to 13
Statement of Financial Activities 14
Statement of Financial Position 15 to 16
Statement of Cash Flows 17
Notes to the Statement of Cash Flows 18
Notes to the Financial Statements 19 to 26
Detailed Statement of Financial Activities 27 to 28

Aberdeen Mosque and Islamic Centre

Trustees' Report for the Year Ended 31 December 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

ABERDEEN MOSQUE AND ISLAMIC CENTRE, SCIO, incorporated under the Charities and Investment (Scotland) Act 2005 (as amended) (Registered Charity Number SC048009) and having its Registered Office at AMIC Central Mosque & Community Centre, Frederick Street, Aberdeen, AB24 5HY and is governed by the AMIC SCIO Constitution.

Operational Establishments

The Charity operates out of two facilities within Aberdeen:-

Organisational structure

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees meet together as a body twice a month and are responsible for the strategic vision and all decisions taken in relation to running the Mosque and the community facilities and the activities provided by the charity. To assist in the smooth running of the charity the trustees have set up a number of sub-committees that help them oversee certain aspects of the charity's work. These Sub-committees meet as and when required to ensure specific events, programs and projects are planned delivered to the community. The Sub-committees consist of a mix of staff, volunteers and trustees.

Page 1

Aberdeen Mosque and Islamic Centre

Trustees' Report for the Year Ended 31 December 2024

OBJECTIVES AND ACTIVITIES

Our aims

The objects of the charity are set out in the charity’s constitution and are summarised as follows:-

The advancement of the religion of Islam and furtherance of this by:

4.1 Arranging and holding congregational prayers and Islamic religious activities at appropriate times;

4.2 Providing religious education;

4.3 Providing support for activities arising from the Quran and Sunnah traditionally called the Sunni doctrine;

4.4 Promoting any charitable purpose for the benefit of members of the Muslim community who are in need;

4.5 Promoting good and harmonious relations between the Aberdeen Muslim community and other communities in the North East of Scotland;

4.6 Promoting unity and joint action amongst the Muslims;

4.7 Conducting social, cultural, and religious activities in the best manner possible with in accordance with Islam;

4.8 Providing knowledge of Islam according to Sunni Islamic doctrines for the four known school of thoughts (MAZAAIB) i.e. Hanafi, Maliki, Shafii, Hambali;

4.9 Contributing to the local community by promoting and participating in projects related to areas of social concern;

4.10 Providing religious services to members of the Muslim community relating to Islamic marriages, births, deaths, and burials in accordance with Islamic teachings and Scots law.

Our objectives

Our objectives are set to reflect our faith and community aims. Each year our trustees review our objectives and activities to ensure they continue to reflect our aims.

Our dual aims remain to provide a facility where Muslims can worship and to provide a community facility for locals and ethnic minorities residing in Aberdeen and Aberdeenshire. Our long-term ambition is to build the self-confidence of Aberdeen’s Muslims in their faith, and through our community facilities and activities help make our area a peaceful, vibrant and harmonious community.

Strategies

Page 2

Aberdeen Mosque and Islamic Centre

Trustees' Report for the Year Ended 31 December 2024

We want to make our Mosque an accessible and welcoming venue where all Muslims, or those who wish to know more about our faith, can gather together to learn about their religion and worship. We are also fortunate to have excellent facilities for children and women who want to pray and meet other community members at the Mosque. The Mosque is open at all times with daily prayers, the Friday prayers being a focus of our activities.

An important part of our strategy is community welfare and education. All our community facilities and activities including classes, health initiatives, food initiatives, and seminars are widely advertised and we welcome the participation of all in our local community, Muslim and non-Muslim alike. Most of our activities are free and supported by donations or grant funding. Where a charge is made, concessions are made for those who are in need of support.

Use of volunteers

Volunteers are an important resource in both our faith and community work. Volunteers are involved in most of our faith and community activities. All our trustees also give of their time freely. We encourage all members of our Mosque to be involved in voluntary activities and to share their skills with others. All those volunteers and staff working with projects involving children or other vulnerable groups are checked under the Disclosure Scotland initiative.

ACTIVITIES AND ACHIEVEMENTS

How our activities deliver public benefit

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit both to those who worship at our Mosque and the wider community of Aberdeen and Aberdeenshire.

Religious activities

Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities including:

Community activities

Our community hall and rooms provide a valuable educational and recreational resource to all in our local community. A wide variety of activities are organised and take place from our community centre and the mosque.

Page 3

Aberdeen Mosque and Islamic Centre

Trustees' Report for the Year Ended 31 December 2024

We would like to highlight some of the social and outreach events held over the year organised by the trustees and volunteers :-

Children's and Youth Activities

We have managed with the help of the Trustees, staff and volunteers to hold a wide range of activities for kids over the year including: -

EDUCATION

Under the AMIC facilities, there are currently three Islamic education programmes.

1. AMIC Weekday Evening Madrassah Classes

This programme is directly under the AMIC umbrella and it runs on weekday evenings Monday to Thursday during the school term time.

2. Al Noor School

Page 4

Aberdeen Mosque and Islamic Centre

Trustees' Report for the Year Ended 31 December 2024

This weekend school programme runs over the weekend on Saturday and Sunday mornings and is independently run from AMIC administration. It does however have to abide by the AMIC education governance policy and adhere to AMIC values and principles, to give clarity on expectations, responsibilities and accountability.

3. Libyan School

This weekend school programme takes place on Saturdays and delivers the Libyan national curriculum, primarily for children from Libyan backgrounds. Although it is independently managed and not directly administered by AMIC, it is also required to comply with the AMIC education governance policy and uphold AMIC’s values and principles, ensuring consistency in expectations, responsibilities, and accountability.

FINANCIAL REVIEW

Principal funding sources

The charity’s main source of income is donations.

The collection and distribution of Zakat was of great benefit to those in poverty or need overseas.

The accounts are as per attached accounts report for the year 1 January 2024 to 31 December 2024

Investment policy and objectives

The charity owns two residential properties at the Spital Mosque site – the rental income from these properties help the running and operational costs of the charity.

OVERVIEW OF YEAR AND FUTURE PLANS

Overview of the year

AMIC continues to operate both the Spital site and the Central Mosque at Frederick Street. The Central Mosque has been used to deliver enhanced services to the community in addition to daily prayers, while the Spital site has continued to serve primarily students and residents with daily prayers and the Friday Jummah prayer.

This year, we have seen significant growth in our programmes and activities at Frederick Street. Our madrassah numbers have increased due to the larger capacity available at the new facility, and we have been able to deliver a wider range of activities. We have focused on the delivery of core religious services and education, helping to further establish and grow the congregation at the new site.

Various events and programmes have been held with guest speakers and charities throughout the year, which have been warmly welcomed by the community. At the Central Mosque and Community Centre, weintroduced and expanded a variety of initiatives for youth and children, including religious education, youth clubs, sports programmes, and arts and crafts sessions. These activities have been designed to strengthen the connection of younger generations with the mosque.

Page 5

Aberdeen Mosque and Islamic Centre

Trustees' Report for the Year Ended 31 December 2024

A key highlight of the year was winning the Beacon Mosque Award for Best Youth Service in October 2024, a recognition of the effort and dedication invested into building strong, positive, and engaging youth programmes. This has been a milestone achievement for AMIC and reflects the importance we place on our younger community members.

We also expanded our educational offering by launching the Sanatayn course for older children, as well as welcoming the Libyan School, which delivers the Libyan national curriculum, to run from AMIC on Saturdays after having been established elsewhere in Aberdeen for many years.

During this period, there were also important leadership changes. Imam Ibrahim departed AMIC to pursue a new role elsewhere. In his place, we welcomed two new imams: , who serves as the main imam of the Central Mosque, and , who leads the Spital site and is also Head Teacher of our weekday madrassah. Their contributions are already strengthening both our religious services and our educational programmes.

At an organisational level, we have continued to focus on planning the refurbishment programme at Frederick Street. Our work with architects and the design team has helped us better understand how to utilise the space in a more effective and sustainable way. As we spend more time at the facility, we are shaping a clearer vision of how the mosque can grow to meet the needs of our community.

Plans for future periods

Looking ahead, AMIC will continue to expand its programmes and services. We are preparing to introduce a new hybrid Islamic education programme for secondary school students, which will launch in 2025. This initiative will provide a tailored model of learning that suits the needs of older children while keeping them connected to Islamic education.

We will also be embarking on the next stage of the refurbishment project. Early in 2025, we intend to begin works on the second floor of Frederick Street, transforming it into an Education and Community Hub. We are currently organising fundraising campaigns and plan to appoint a contractor in the coming year to begin this phase of development.

Acknowledgement and Thank You

We would like to sincerely thank our staff, volunteers, and community members for their tireless efforts, generosity, and commitment to Aberdeen Mosque and Islamic Centre. Without their dedication, it would not be possible to provide the wide range of services and programmes that benefit our community.

We are proud of the achievements and progress made this past year and look forward to building on this momentum in the years ahead. We welcome feedback and suggestions from all community members and warmly invite everyone to get involved in our initiatives as we continue to grow together.

STRATEGIC REPORT

STRUCTURE, GOVERNANCE AND MANAGEMENT

Page 6

Aberdeen Mosque and Islamic Centre

Trustees' Report for the Year Ended 31 December 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Appointments, Resignations and Changes in Roles of Trustees

Appointments (Sep 2024):

Resignations (Sep 2024):

Role Changes (Sep 2024):

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number CS003174 (Scotland)

Registered Charity number SC048009

Registered office AMIC Central Mosque Frederick Street Aberdeen AB24 5HY

Page 7

Aberdeen Mosque and Islamic Centre

Trustees' Report for the Year Ended 31 December 2024

Trustees

Imam

Company Secretary

Auditors

TC Group 1st Floor Spitalfields House Stirling Way Borehamwood WD6 2FX

Page 8

Aberdeen Mosque and Islamic Centre

Trustees' Report for the Year Ended 31 December 2024

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees (who are also the directors of Aberdeen Mosque and Islamic Centre for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, TC Group, will be proposed for re-appointment at the forthcoming Annual General Meeting. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Trustees' report, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ........[0] .[3] .[/1] .[1] .[/] .[2] .[0] .[2] .[5 ................................................ ] and signed on the board's behalf by:

Page 9

Report of the Independent Auditors to the Trustees of Aberdeen Mosque and Islamic Centre

Opinion

We have audited the financial statements of Aberdeen Mosque and Islamic Centre (the 'charitable company') for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Page 10

Report of the Independent Auditors to the Trustees of Aberdeen Mosque and Islamic Centre

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Accounts (Scotland)

Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 11

Report of the Independent Auditors to the Trustees of Aberdeen Mosque and Islamic Centre

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of our audit, we made enquiries of management, the audit committee, and those charged with governance to obtain an understanding of the legal and regulatory frameworks applicable to the company and the industry in which it operates. We identified the following areas as being of primary importance: UK Company Law, UK-adopted International Accounting Standards, and relevant tax regulations.

We considered the company’s compliance with these frameworks through discussions with management and review of board minutes and correspondences with regulators, including the Financial Conduct Authority (FCA). Our procedures involved:

1. Evaluating management’s controls designed to prevent and detect irregularities, including fraud.

2. Assessing the risk of material misstatement of the financial statements, whether due to fraud or error, and designing audit procedures responsive to those risks. We considered how management might override controls or engage in fraudulent reporting.

3. Performing journal entry testing, with a particular focus on large or unusual transactions, as well as those made at the year-end or in periods leading up to the financial statement close, to detect manipulation or bias in accounting estimates.

4. Reviewing accounting estimates, including those relating to revenue recognition and asset impairment, to identify and assess any bias that could result in material misstatements due to fraud.

5. Conducting unpredictable audit procedures, such as performing inventory counts at times outside the year-end process, to identify any fraudulent activity or irregularities that could result from management override of controls.

6. Evaluating significant transactions that were outside the normal course of business for evidence of fraudulent activity or irregularities.

We also obtained written representations from management, confirming their responsibility for compliance with laws and regulations and the absence of fraud or irregularities that could have a material effect on the financial statements.

While our audit is designed to provide reasonable assurance that the financial statements are free

Page 12

Report of the Independent Auditors to the Trustees of Aberdeen Mosque and Islamic Centre

from material misstatement, whether caused by fraud or error, it is not guaranteed to detect all irregularities, including fraud. This is due to the inherent limitations of an audit, including instances of collusion or deliberate misrepresentation, which may not be easily identifiable through audit procedures.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

TC Group (Statutory Auditor) Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 1st Floor Spitalfields House Stirling Way Borehamwood WD6 2FX

02/11/2025 Date: .............................................

TC Group (Statutory Auditor)

Page 13

Aberdeen Mosque and Islamic Centre

Statement of Financial Activities

for the Year Ended 31 December 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Investment Income
3
Total
EXPENDITURE ON
Other
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
31.12.24
Total
31.12.23
Total

fund
£
fund
£
funds
£
funds
£
453,267
108,727
561,994
537,707
17,881
-
17,881
20,275
471,148
108,727
579,875
557,982
217,279
170,923
388,202
335,608
253,869
(62,196)
191,673
222,374
866,664
902,051
1,768,715
1,546,341
1,120,533
839,855
1,960,388
1,768,715

The notes form part of these financial statements

Page 14

Aberdeen Mosque and Islamic Centre

Statement of Financial Position

31 December 2024

Unrestricted
Restricted
Notes
fund
£
fund
£
FIXED ASSETS
Intangible assets
9
1,544
-
Tangible assets
10
530,208
981,842
Investment property
11
260,000
-
791,752
981,842
CURRENT ASSETS
Debtors
12
1,300
-
Prepayments and accrued
income
-
3,943
Cash in hand
329,664
(22,145)
330,964
(18,202)
CREDITORS
Amounts falling due within
one year
13
(2,183)
(123,785)
NET CURRENT ASSETS
328,781
(141,987)
TOTAL ASSETS LESS
CURRENT LIABILITIES
1,120,533
839,855
NET ASSETS
1,120,533
839,855
FUNDS
14
Unrestricted funds:
Unrestricted fund
Restricted funds:
Restricted Fund
TOTAL FUNDS		 31.12.24
Total
funds
£
1,544
1,512,050
260,000
1,773,594
1,300
3,943
307,519
312,762
(125,968)
186,794
1,960,388
1,960,388
1,120,533
839,855
1,960,388		 31.12.23
Total
funds
£
-
1,214,908
260,000
1,474,908
999
-
541,918
542,917
(249,110)
293,807
1,768,715
1,768,715
866,664
902,051
1,768,715		 1.1.23
Total
funds
£
-
920,245
-
920,245
2,605
-
362,672
365,277
(249,181)
116,096
1,036,341
1,036,341
266,031
770,310
1,036,341

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The notes form part of these financial statements

Page 15

continued...

Aberdeen Mosque and Islamic Centre

Statement of Financial Position - continued 31 December 2024

The trustees acknowledge their responsibilities for

These financial statements have been audited under the requirements of Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005.

The financial statements were approved by the Board of Trustees and authorised for issue on . .................................................. and were signed on its behalf by:

The notes form part of these financial statements

Page 16

Aberdeen Mosque and Islamic Centre

Statement of Cash Flows
for the Year Ended 31 December 2024
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash
equivalents in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period		 31.12.24
£
97,595
97,595
(1,700)
(330,294)
(331,994)
(234,399)
541,918
307,519		 31.12.23
£
237,118
237,118
-
(57,872)
(57,872)
179,246
362,672
541,918

The notes form part of these financial statements

Page 17

Aberdeen Mosque and Islamic Centre

Notes to the Statement of Cash Flows for the Year Ended 31 December 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.12.24 31.12.23
£ £
Net income for the reporting period (as per the Statement
of Financial Activities) 191,673 222,374
Adjustments for:
Depreciation charges 33,308 13,207
Increase in debtors (4,243) -
(Decrease)/increase in creditors (123,143) 1,537
Net cash provided by operations 97,595 237,118
2. ANALYSIS OF CHANGES IN NET FUNDS
Net cash
Cash at bank and in hand
Total		 At 1.1.24
£
Cash flow
£
At 31.12.24
£
541,918
(234,399)
307,519
541,918
(234,399)
307,519
541,918
(234,399)
307,519

The notes form part of these financial statements

Page 18

Aberdeen Mosque and Islamic Centre Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

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.

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continued...

Aberdeen Mosque and Islamic Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

31.12.24
£
Donations
467,615
Central Mosque refurbishment
22,547
Grants
51,332
Ramadan Iftaar
8,000
Mosque teaching classes
12,500
561,994
INVESTMENT INCOME
31.12.24
£
Rents received
17,881
SUPPORT COSTS
Other resources
Governance
Management
Finance
Other
costs
£
£
£
£
expended
315,686
382
13,638
2,604		 31.12.23
£
407,902
-
71,026
20,021
38,758
537,707
31.12.23
£
20,275
Totals
£
332,310

3. INVESTMENT INCOME

4. SUPPORT COSTS

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.24 31.12.23
£ £
Depreciation - owned assets 33,152 13,208
Computer software amortisation 156 -

Page 20

continued...

Aberdeen Mosque and Islamic Centre Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

7. STAFF COSTS

31.12.24
£
Wages and salaries
57,720
Social security costs
-
Other pension costs
374
58,094
The average monthly number of employees during the year was as follows:
31.12.24
Employees
13
8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
Restricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
246,370
291,337
Investment Income
20,275
-
Total
266,645
291,337
EXPENDITURE ON
Other
175,818
159,790
NET INCOME
90,827
131,547		 31.12.23
£
43,725
(1,232)
470
42,963
31.12.23
13

Total
funds
£
537,707
20,275
557,982
335,608
222,374

Page 21

continued...

Aberdeen Mosque and Islamic Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 775,837 770,504 1,546,341
TOTAL FUNDS CARRIED FORWARD 866,664 902,051 1,768,715
9. INTANGIBLE FIXED ASSETS
Computer
software
£
COST
Additions 1,700
AMORTISATION
Charge for year 156
NET BOOK VALUE
At 31 December 2024 1,544
At 31 December 2023 -

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Aberdeen Mosque and Islamic Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

10. TANGIBLE FIXED ASSETS

Freehold
property
£
COST
At 1 January 2024
1,236,533
Additions
315,369
At 31 December 2024
1,551,902
DEPRECIATION
At 1 January 2024
24,152
Charge for year
31,038
At 31 December 2024
55,190
NET BOOK VALUE
At 31 December 2024
1,496,712
At 31 December 2023
1,212,381
11.
INVESTMENT PROPERTY
FAIR VALUE
At 1 January 2024
and 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023		 Fixtures
and
fittings
£
-
9,181
9,181
-
1,195
1,195
7,986
-		 Motor
vehicles
£
-
5,000
5,000
-
208
208
4,792
-		 Computer
equipment
£
5,990
744
6,734
3,463
711
4,174
2,560
2,527
Totals
£
1,242,523
330,294
Totals
£
1,242,523
330,294
1,572,817
27,615
33,152
60,767
1,512,050
1,214,908
£
260,000
260,000
260,000

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Aberdeen Mosque and Islamic Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Other creditors
Wages control Account
Pension Control Account
Accrued expenses
14.
MOVEMENT IN FUNDS
At 1.1.24
£
Unrestricted funds
Unrestricted fund
866,664
Restricted funds
Restricted Fund
902,051
TOTAL FUNDS
1,768,715
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
Unrestricted fund
471,148
Restricted funds
Restricted Fund
108,727
TOTAL FUNDS
579,875		 31.12.24
31.12.23
£
1,300
£
999
31.12.24
31.12.23
£
£
2,225
285
120,000
241,000
-
4,525
(37)
-
3,780
3,300
125,968
249,110
Net
movement
At
in funds
£
31.12.24
£
253,869
1,120,533
(62,196)
839,855
191,673
1,960,388
Resources
expended
£
Movement
in funds
£
(217,279)
253,869
(170,923)
(62,196)
(388,202)
191,673
Resources
expended
£
(217,279)
(170,923)
(388,202)

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Aberdeen Mosque and Islamic Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£ £ £
Unrestricted funds
Unrestricted fund 775,837 90,827 866,664
Restricted funds
Restricted Fund 770,504 131,547 902,051
TOTAL FUNDS 1,546,341 222,374 1,768,715
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted fund 266,645 (175,818) 90,827
Restricted funds
Restricted Fund 291,337 (159,790) 131,547
TOTAL FUNDS 557,982 (335,608) 222,374
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1.1.23 in funds 31.12.24
£ £ £
Unrestricted funds
Unrestricted fund 775,837 344,696 1,120,533
Restricted funds
Restricted Fund 770,504 69,351 839,855
TOTAL FUNDS 1,546,341 414,047 1,960,388

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Aberdeen Mosque and Islamic Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
Unrestricted fund
737,793
Restricted funds
Restricted Fund
400,064
TOTAL FUNDS
1,137,857		 Resources
expended
£
(393,097)
(330,713)
(723,810)		 Movement
in funds
£
344,696
69,351
414,047

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

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Aberdeen Mosque and Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 467,615 407,902
Central Mosque refurbishment 22,547 -
Grants 51,332 71,026
Ramadan Iftaar 8,000 20,021
Mosque teaching classes 12,500 38,758
561,994 537,707
Investment Income
Rents received 17,881 20,275
Total incoming resources 579,875 557,982
EXPENDITURE
Other
Education and Training 51,956 51,377
Audit fee 3,780 3,300
Amortisation of intangible fixed assets 156 -
55,892 54,677
Support costs
Management
Wages 57,720 43,725
Social security - (1,232)
Pensions 374 470
Rates and water 13,338 3,709
Insurance 13,066 12,788
Light and heat 47,401 34,029
Telephone 1,241 1,132
Rent 11,449 12,600
Advertising 593 321
Sundries 1,258 1,258
Repairs and Maintenance 20,716 46,857
Charitable Support & Donation 115,378 80,425
Carried forward 282,534 236,082

This page does not form part of the statutory financial statements

Page 27

Aberdeen Mosque and Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
Management
Brought forward 282,534 236,082
Depreciation of tangible and heritage
assets 33,152 13,207
315,686 249,289
Finance
Bank charges 382 379
Other
Eid and Ramadan expense 13,638 27,988
Governance costs
Accountancy and legal fees 1,920 3,275
Legal fees 684 -
2,604 3,275
Total resources expended 388,202 335,608
Net income 191,673 222,374

This page does not form part of the statutory financial statements

Page 28