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|  |  | Company registration number:02142791 |
|  | THE SOUTH WALES ISLAMIC CENTRE |  |  |  |
|  |  | FINANCIAL STATEMENTS |  |  |  |
|  |  | FOR THE YEAR ENDED 31 March 2025 |  |  |  |

THE SOUTH WALES ISLAMIC CENTRE |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 31 March 2025 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2025 |  | 2024 |
|  |  |  | Notes | £ |  | £ |  | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  | 3 |  |  | 568,494 |  |  |  | 581,238 |
|  |  |  |  |  |  | 568,494 |  |  |  | 581,238 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Debtors |  |  | 4 | 1,705 |  |  |  | 1,588 |  |  |  |
Cash at bank and in hand |  |  |  | 90,396 |  |  |  | 93,198 |  |  |  |
|  |  |  |  | 92,101 |  |  |  | 94,786 |  |  |
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  | 5 | (3,423) |  |  |  | (4,411) |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 88,678 |  |  |  | 90,375 |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | 657,172 |  |  |  | 671,613 |
NET ASSETS |  |  |  |  |  | 657,172 |  |  |  | 671,613 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  | 6 |  |  |  |  |  |
Other Reserves |  |  |  |  |  | 712,294 |  |  |  | 712,294 |
Profit and loss account |  |  |  |  |  | (55,122) |  |  |  | (40,681) |
SHAREHOLDERS FUNDS |  |  |  |  |  | 657,172 |  |  |  | 671,613 |
For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. |  |  |  |  |  |  |
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. |  |  |  |  |  |  |
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts. |  |  |  |  |  |  |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 10 October 2025 and signed on its behalf. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
..........................................................................
Zakarya Al-Shameri |  |  |  |  |  |  |  |  |  |  |
10 October 2025 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

THE SOUTH WALES ISLAMIC CENTRE |  |  |  |  |  |
STATEMENT OF CHANGES IN EQUITY |  |  |  |  |  |
FOR THE YEAR ENDED 31 MARCH 2025 |  |
|  |  |  | Share | Share | P and L | Revaluation | Other | Total
|  |  |  | Capital | Premium | Account | reserve | reserves | equity
|  |  |  | £ | £ | £ | £ | £ | £
Changes in equity |  |  |  |  |  |  |  |  |  |
Total Comprehensive Income |  | 0 | 0 | (12,246) | 0 | 0 | (12,246)
Changes in equity |  |  |  |  |  |  |  |  |  |
Total comprehensive income |  | 0 | 0 | (14,442) | 0 | 0 | (14,442)

| THE SOUTH WALES ISLAMIC CENTRE |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE YEAR ENDED 31 MARCH 2025 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Statutory information |  |  |  |  |  |  |
| The South Wales Islamic Centre is a charitable company, limited by guarantee and not having a share capital, registered in England and Wales. The presentation currency of the financial statements is the £ sterling. |
| Statement of compliance |  |  |  |  |  |  |
| These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard. |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| The charity constitutes a public benefit entity as defined by FRS 102. 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 (FRS102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and the Companies Act 2006 and UK Generally Accepted Practice. The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated. |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover comprises income from voluntary donations, membership fees, grants and miscellaneous income. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: |
| Fixtures and fittings - 10 % reducing balance basis |
| Freehold buildings - 2% reducing balance basis |
| Government grants |  |  |  |  |  |  |
| Government and similar grants made towards the cost of acquiring fixed assets are taken to income and expenditure account over the useful life of the asset concerned. The amount of the grant still to be taken to income and expenditure account is shown in the Balance Sheet as a deferred credit.
| Deferred Taxation |  |  |  |  |  |  |  |
| The committee of the Islamic Centre applied to the Charities Commission for the Centre to be accepted as a Registered Charity and was granted this status on 15 September 1987 (Charity Number: 519043). |

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 7.

3. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Land/Buildings | Plant | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 853,372 | 82,032 | 935,404 |
| Additions |  |  | 0 | 980 | 980 |
| At end of period |  | 853,372 | 83,012 | 936,384 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 298,378 | 55,788 | 354,166 |
| Provided during the period | 11,100 | 2,624 | 13,724 |
| At end of period |  | 309,478 | 58,412 | 367,890 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At start of period |  | 554,994 | 26,244 | 581,238 |
| At end of period |  | 543,894 | 24,600 | 568,494 |

4. | Debtors |  |  |  |  |  |  |
|  |  |  |  | 2025 | 2024 |  |  |
|  |  |  |  | £ | £ |  |  |
| Due within one year |  |  |  |  |  |  |
| Other Debtors |  |  | 1,705 | 1,588 |  |  |
|  |  |  |  | 1,705 | 1,588 |  |  |

5. | Creditors due within one year |  |  |  |  |
|  |  |  |  | 2025 | 2024 |  |
|  |  |  |  | £ | £ |  |
| Other creditors |  |  | 302 | 233 |  |
| Accruals and deferred income |  | 3,121 | 4,178 |  |
|  |  |  |  | 3,423 | 4,411 |  |

6. | Share capital |  |  | Alloted, Issued and fully paid |  |  |  |
|  |  |  |  | 2025 | 2024 |  |  |
|  |  |  |  | £ | £ |  |  |