West Cardiff Islamic Centre

West Cardiff Islamic Centre
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Property and Equipment
Tangible fixed assets	3	444,972	444,306
		444,972	444,306
Current Resources
Debtors	4	1,868	796
Cash at bank and in hand		3,888	6,795
		5,756	7,591
Short-Term Obligations	5	(22,263)	(20,000)
Net Current Resources		(16,507)	(12,409)

Total Resources Less Short-Term Obligations		428,465	431,897
Long-Term Obligations	6	(205,250)	(276,500)
Total Net Resources		223,215	155,397

Community Fund
Profit and loss account		223,215	155,397
Members' funds		223,215	155,397

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 September 2026 and were signed on its behalf by:

-------------------------------
Mohmad Rehaz Abdoolla
Director

West Cardiff Islamic Centre
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

West Cardiff Islamic Centre is a private company, limited by guarantee, registered in England and Wales, registration number 14524494, registration address Bluebay House, 5 Ty-Nant Court, Morganstown, Cardiff, Wales, CF15 8LW.
The company's functional and presentational currency in the financial statements in the Sterling (£), rounded to the nearest pound.
The significant accounting policies applied in the presentation of these financial statements are set out below.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 (1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover comprises the value of community donations and contributions received, together with any income from services supplied by the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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 basis:

Land and Buildings	0% Straight Line
Motor Vehicles	25% Straight Line
Fixtures and Fittings	25% Straight Line

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 January 2025	431,837	2,550	11,188	445,575
Additions	-	-	6,749	6,749
Disposals	-	(2,550)	-	(2,550)
At 31 December 2025	431,837	-	17,937	449,774
Depreciation
At 01 January 2025	-	265	1,004	1,269
Charge for year	-	-	3,798	3,798
On disposals	-	(265)	-	(265)
At 31 December 2025	-	-	4,802	4,802
Net book values
Closing balance as at 31 December 2025	431,837	-	13,135	444,972
Opening balance as at 01 January 2025	431,837	2,285	10,184	444,306

Debtors: amounts falling due within one year

	2025 £		2024 £
Other Debtors & Prepayments	1,868		796
	1,868		796

Short-Term Obligations

	2025 £	2024 £
Other loans	22,000	20,000
Accrued Expenses	263	0
	22,263	20,000

Long-Term Obligations

	2025 £	2024 £
Other loans	5,000	76,500
Other Creditors	200,250	200,000
	205,250	276,500

7.	Related party balances At the reporting date, the Company owed £200,250 (2024: £200,000) to Gofal Cymru Care Ltd, a related party under common control. The balance is unsecured, interest-free, and repayable on demand.

8.	Company Limited by Guarantee The company is limited by guarantee and therefore has no shares.