**Charity Number**
SC639390
## **Newton Mearns Islamic Centre Limited**
**Report and Accounts**
**31 March 2025**
## **Newton Mearns Islamic Centre Limited**
## **Report and accounts**
|**Contents**|**Page**|
|---|---|
|Charity Information|1|
|Trusteess' report|2-3|
|Independent Examiners' report|4|
|Statement of Financial Activities|5|
|Balance sheet|6|
|Notes to the Financial Statements|7-9|
## **Newton Mearns Islamic Centre Limited**
## **Company Information**
## **Directors**
Amjad Ismail Chairman Junaid Shakoor Secretary Mohammed Azim Treasurar Mohammed Shafiq Sadaat Ali Khan Resigned 11/05/2024 Mohammed Siddique Resigned 11/05/2024 Mohammed Wassam Uddin Khan Resigned 07/12/2025
**Accountants** F A Siddiqui & Co The Stables, Unit 1 21-25 Carlton Court Glasgow G5 9JP **Registered office** 8 Langrig Road Newton Mearns Glasgow **Charity Number** SC639390
1
## **Newton Mearns Islamic Centre Limited**
**Charity number:**
## **SC639390**
## **Report of the Trustees**
The Trustees present their report and accounts for the year ended 31 March 2025.
## **Reference and Administration information**
The charity trustees for the purposes of charity law, who served throughout the year and up to the date of this report are listed on page 1, together with particulars of the principal address of the charity and details of its professional advisers.
## **Trustees**
The following persons served as directors during the year:
Amjad Ismail Chairman Junaid Shakoor Secretary Mohammed Azim Treasurar Mohammed Shafiq Sadaat Ali Khan Resigned 11/05/2024 Mohammed Siddique Resigned 11/05/2024 Mohammed Wassam Uddin Resigned 07/12/2025
## **Structure, Governance and Management**
## Governing Document
The charity is constituted as a Trust and operates it's Memorandum and Articles of Association
## Recruitment and Appointment of Trustees Members
The Directors of the Limited Company were appointed as Trustees.
## The aims and objectives of the Scottish Iraqi Associations Scotland shall be:
- (a) to promote and facilitate the advancement of the religion of Islam within the Newton Mearns Muslim community (and wider Glasgow) in accordance with the teachings of the Holy Qur?an and the Sunnah of Prophet Muhammad (Salalahu Alayhi Wasalam) and conforming to the interpretations and accepted views of the Ahlal Sunnah Wa Al-Jama?ah which includes: accepting Prophet Muhammad (Salalahu Alayhi Wasalam) as the final prophet and messenger of Allah, having respect for the Sahabah (Companions) of Prophet Muhammad (Salalahu Alayhi Wasalam), recognising the four (4) Madhabs (schools of Islamic Law) and accepting Tasawwuf (spiritual purification) as an important aspect of Islam, as taught by As-Salaf As-Saaliheen (pious predecessors) such as Shaykhul Hadith Muhammad Zakariyyah Muhaajir Madani (Rahimahullah) and his teachers (as mentioned in his writings);
- (b) to promote and facilitate the advancement of education within the Newton Mearns Muslim community (and wider Glasgow);
- (c) to promote and facilitate the physical, intellectual, social, moral and spiritual development of members of the Newton Mearns Muslim community (and wider Glasgow) through a broad range of religious, educational, recreational, social and spiritual activities; and
- (d) to promote religious and racial harmony and to establish mutual respect between Muslims and wider society through public engagement, thus enabling Muslims to participate in, and contribute fully to society.
## **Achievements and performance**
Summary of the main activities in relation to these objectives
- coffee mornings
- discussion groups (English, Arabic and urdu)
- keep-fit classes
2
## **Newton Mearns Islamic Centre Limited**
**Charity number: SC639390**
## **Report of the Trustees**
## **Achievements and performance continued**
- indoor sports (table tennis, pool, etc)
- public lectures on community matters
- daily and weekly prayers
- charity and cultural events
- bi-annual Eid dinner parties
Summary of the main achievements of the charity during the financial period
- Mon morning – Coffee morning (females)
- Tue morning – Little Believers (mothers & toddler)
- Tue evening – Pray as You Have Seen Me Pray (males)
- Thu mornings – Deen Essentials (females)
- Fri evening – Girls Youth Club (girls)
- Sat evening – Weekly Reminders (males)
- Sun mornings – Seniors Social Club (males)
- Various timings – Talk to an Alimah helpline (females)
- Various timings – Girls Youth Helpline (girls)
## **Related Parties**
There are no related parties to the charity.
## **Reserves Policy**
The charity currently has a policy to ensure that there are enough reserves to cover the cost of monthly utility costs and also the ongoing renovation at the centre.
## **Statement of Directors’ and Trustees’ Responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The Law applicable in Scotland require the trustees to prepare financial statements for each financial year which give a ture and fair view of the state of affairs of the charity and of the incomming resources and application of resources of the charity for that period. In preparing these accounts, the trustees are required to:
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
3
## **Newton Mearns Islamic Centre Limited**
**Charity number: SC639390**
## **Report of the Trustees**
## **Statement of Directors’ and Trustees’ Responsibilities continued**
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements
This report was approved by the board on 9 March 2026 and signed on its behalf.
**Junaid Shakoor Trustee**
4
## **Newton Mearns Islamic Centre Limited**
## **Independent Examiner's' report to the trusteess of Newton Mearns Islamic Centre Limited**
I report on the financial statements of the Charity for the year ended 31 March 2025 which are set out on pages 4 to 7.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 opinion and scope of work undertaken**
Our examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, we do not express an audit opinion on the accounts.
## **Independent Examiner’s Statement, report, opinion on financial statements**
In the course of my examination, no matter has come to my attention:
- 1 which gives us reasonable cause to believe that in any material respects the requirements:
- a) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- 2 to which, in our opinion, attention should be drawn in order to enable a proper understandin of the accounts to be reached.
_**The Examiner’s relevant professional qualification or body is:**_ The Institute of Chartered Accountants of Scotland
**F A Siddiqui C.A. F A Siddiqui & Co** The Stables, Unit 1 21-25 Carlton Court Glasgow G5 9JP
9 March 2026
5
## **Newton Mearns Islamic Centre Limited**
## **Statement of Financial Activities**
**Incorporating Income and Expenditure account for the year ended 31 March 2025**
|**Unrestricted**
**Funds**
**Notes**
**2025**
**£**
**Incoming Resources**
**_Incoming resources from generated funds_**
**_Voluntary Income_**
Charitable Activity
136,557
Donations
98,337
Zakat & Fitrana
-
General Grants
9,369
Gift Aid
56,572
**_Activities for Genarating funds_**
**_Incoming resources from charitable activities_**
**_Total Incoming Sources_**
300,835
**Resources Expended**
Charitable activities
2
277,688
**_Total resources expended_**
277,688
**Net movement in funds**
23,147
Interest receivable
1,226
Interest Disposal
(1,706)
Interest payable
**Net movement in funds**
22,667
**Net movement in funds**
22,667
**Reconciliation of Funds**
Total Funds Brought Forward
356,515
**Total Funds Carried Forward**
379,182|**Restricted**
**Funds**
**2025**
**£**
-
-
62,100
-
-
62,100
90,319
90,319
(28,219)
-
-
(28,219)
(28,219)
51,868
23,649|**Total**
**Funds**
**2025**
**£**
136,557
98,337
62,100
9,369
56,572
362,935
368,007
368,007
(5,072)
1,226
(1,706)
(5,552)
(5,552)
408,383
402,831|**Total**
**Funds**
**2024**
**£**
109,395
147,013
60,036
14,838
-
331,282
390,540
390,540
(59,258)
502
-
(58,756)
(58,756)
467,139
408,383|
|---|---|---|---|
6
## **Newton Mearns Islamic Centre Limited**
## **Statement of Assets and Liabilities**
## **as at 31 March 2025**
||**Notes**||**2025**||**2024**|
|---|---|---|---|---|---|
||||**£**||**£**|
|**Fixed assets**||||||
|Tangible assets|4||360,785||370,595|
|**Current assets**||||||
|Cash at bank and in hand||58,129||53,870||
|**Creditors: amounts falling due within one**|**Creditors: amounts falling due within one**|||||
|**year**|5|(16,083)||(16,082)||
|**Net current assets**|||42,046||37,788|
|**Net assets**|||402,831||408,383|
|**Funds**||||||
|Restricted Funds|6||23,649||3,805|
|Unrestricted Funds|7||379,182||404,578|
|**Total Funds**|||402,831||408,383|
## **Junaid Shakoor Trustee**
Approved by the board on 9 March 2026
7
## **Newton Mearns Islamic Centre Limited**
## **Notes to the Accounts**
**for the year ended 31 March 2025**
## **1 Accounting policies**
## _**Basis of preparation**_
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## _**Income**_
Income is credited to the financial statements in the year in which it is receivable and is shown gross of tax.
## _**Resources Expended**_
Expenditure is recognised on an accrual basis as a liability is incurred. VAT is not recoverable by the charity, and as such is included in the relevant costs in the Statement of Financial Activities.
Charitable expenditure comprises those costs incurred by the charity in the delivery of itsactivities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.
## _**Fixed Assets**_
The expenditure on Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
## _**Cash at bank and in hand**_
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## _**Creditors and provisions**_
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade iscounts due.
## _**Fund Accounting**_
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
8
## **Newton Mearns Islamic Centre Limited**
## **Notes to the Accounts**
**for the year ended 31 March 2025**
|**2**
**Trustees Remuneration**
Trustees Remuneration
**3**
**Charitable Activities**
Wages and salaries
Light and heat
Cleaning
Cost of Activities & Events
Telephone and fax
Stationery and printing
Bank charges
Insurance
Repairs and maintenance
Depreciation
Sundry expenses
Charitable Donations
Zakat & Fitrana Distribution
Other legal and professional
**4**
**Tangible fixed assets**
**Cost**
At 1 April 2024
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for the year
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024|**Unresticted**
**£**
62,143
19,154
4,850
21,379
1,562
753
-
1,746
110,080
9,810
9,293
500
-
36,418
277,688|**Restricted**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
90,319
-
90,319
**Land and**
**buildings**
**£**
420,000
420,000
58,800
8,400
67,200
352,800
361,200|**2025**
**£**
-
**2025**
**£**
62,143
19,154
4,850
21,379
1,562
753
-
1,746
110,080
9,810
9,293
500
90,319
36,418
368,007
**Plant and**
**machinery**
**etc**
**£**
65,503
65,503
56,108
1,410
57,518
7,985
9,395|**2024**
**£**
-
**2024**
**£**
46,748
18,772
3,464
7,591
1,180
569
40
1,653
234,540
10,058
5,801
18,912
11,972
29,240
390,540
**Total**
**£**
485,503
485,503
114,908
9,810
124,718
360,785
370,595|
|---|---|---|---|---|
9
## **Newton Mearns Islamic Centre Limited**
## **Notes to the Accounts**
## **for the year ended 31 March 2025**
|**5**
**Creditors: amounts falling due within one year**
Other creditors
**6**
**Restricted Funds**
At 1 April 2024
Surplus (Deficit) for the Year
At 31 March 2025
**7**
**Unrestricted Funds**
At 1 April 2024
Surplus (Deficit) for the Year
At 31 March 2025|**2025**
**£**
16,083
**2025**
**£**
51,868
(28,219)
23,649
**2025**
**£**
356,515
22,667
379,182|**2024**
**£**
16,082|
|---|---|---|
10