2025-08-31-accounts

Registered Charity Number 1080427

Islamic Da’wah Council UK

Annual Report & Financial Statements

31[st] August 2025

Islamic Da’wah Council UK

Annual Report & Financial Statements

Contents

	Page
Trustee's Report		3
Independent Accountants' report		9
Statement of Financial Activities		11
Balance sheet		12
Notes to the accounts		13

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The Report of the Trustees for the year ended 31[st] August 2025

Introduction

The trustees present their annual report and accounts for the year ended 31[st] August 2025.

The Board of Trustees are satisfied with the performance of Islamic Da’wah Council UK during the year and the position as of 31[st] August 2025. The Board considers that the charity is in a strong position to continue its activities during the coming year and that its assets are adequate to fulfil its obligations. The trustees have considered the going concern assumption and are not aware of any significant doubts about the charity’s ability to continue as a going concern.

Structure, Governance and Management

The charity trustees are responsible for the general control and management of the charity. They meet thrice yearly and make all decisions about running the charity’s facilities and activities. The day-to-day management of the charity’s facilities and projects is delegated to staff and volunteers.

The trustees are satisfied that systems or arrangements are in place to manage the risks.

Objects of the Charity

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

• To advance the Islamic Religion in accordance with the teachings of the Quran, the teachings of Prophet Muhammad (Peace be upon Him), and the teachings of his companions (May Allah be pleased with them), according to the interpretation and accepted view of the Ahlus Sunnah wal Jamaa-ah and as expounded by the salafus saaliheen (pious predecessors) of Islam. These are core beliefs of normative Islam.

• To further Islamic education, including teaching correct pronunciations in Arabic (Tajweed).

• • To help educate young Muslims and develop their physical, mental, and spiritual capabilities so they may grow to full maturity as individuals and members of society.

• To further such other charitable purposes, the trustees may decide from time to time.

Islamic Da’wah Council UK subscribes to pluralism and peaceful coexistence and acknowledges the rights of all to believe as they choose without coercion, fear, or intimidation. Our mission is to provide services to British Muslims and non-Muslims. We educate through Dawah and advocacy using the Prophetic Model. This includes awareness of the beliefs of Khatam-e-Nubuwat (Finality of Prophet Muhammed—Peace be Upon Him).

Aims of the Charity

Our primary aim is to make Islamic Dawah Council UK a welcoming place for the local Muslim community and the broader communities throughout the UK. Those who wish to know more about our faith, including non-Muslims, are welcome to contact or visit our charity to learn about their religion and worship.

IDC Activities and Achievements 2025

The charity carries out various activities to pursue its charitable objectives. The trustees consider that these activities, summarised below, benefit those who attend the Islamic Dawah Council UK (IDC) and the broader communities of the UK. Islamic Dawah Council UK provides a place of public religious worship and the activities associated with our faith. During the year, we offered a range of religious and non- religious services and activities, including:

1. The premises are open daily to the public for religious worship prayers (Salaah).

2. Due to a lack of space on Fridays at IDC premises, we now facilitate two prayers throughout the year.

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1. The charity has assisted a number of families by providing information about marriage and guidance on solving Divorce problems affecting the Muslim community living within the Borough of Newham, including other neighbouring Boroughs. The local community is satisfied and grateful to receive these services.

2. People from the local community have approached us to seek advice and requested that we guide them on various subjects of Islam. We are happy to report that our advice has assisted several people from the local community on multiple matters they raised. We have helped and advised many youths and adults who have approached us to talk about ways and means of giving up alcohol, smoking, and drug addiction.

3. Throughout the year, the Charity organised and delivered various religious programs, including awareness programs on the beliefs of Khatam-e-Nubuwat (Finality of Prophet Muhammed— Peace be Upon Him). The Charity Scholars, other respected Scholars, and people from the various communities attended these events. This is a tremendous achievement as it has helped people understand how to live a peaceful life.

4. Our library contains many books on Islam. We have some books from different religions and faiths. The charity uses these books for reference purposes only to people who come to visit our charity to learn, gain knowledge, and have a better understanding of Islam, including the beliefs and facts of the Khatam-e-Nubuwat (Finality of Prophet Muhammed – Peace be Upon Him). Visitors can read these books with the permission of the management, and if visitors have any questions or wish to discuss various topics of Islam, including the beliefs of Khatam-e-Nubuwat (Finality of the Prophet (Peace be Upon Him), we have assisted them with appropriate advice.

5. An essential part of our strategy is education, including teaching correct pronunciations in Arabic (Tajweed). Our Imams and Volunteers have taught the Quran with Tajweed to several people, including women, during their visit to Islamic Da’wah Council UK. We also organised a program for the youth to highlight awareness about the importance of Islamic and General education.

6. We discussed, planned, and prepared for the Islamic festivals throughout the year, including meeting with the local Moon Sighting Committee to discuss the moon sightings of the Islamic Festivals.

7. The charity prepared a prayer calendar and distributed it to the local community, which is much appreciated.

8. The Quran and Hadeeth Dars are taking place, which has benefited many people from the local community.

9. The Charity has been actively engaging and participating with the council and local enforcement agencies regarding Counterterrorism and community safeguarding. IDC actively works with law enforcement agencies to resolve issues the local community faces.

10. Imams led the Eid ul Fitr and Eid ul Aza Prayers. After the prayer, attendees shared food, which was very joyful for the community.

11. Throughout the year, IDC Ulama attended various types of religious and non-religious meetings and forums, including multi-faith meetings within the local and national communities, where IDC had an opportunity to deliver Dawah work as well as engage in dialogue on how one should have a peaceful life and how parents can safeguard and prevent children falling into bad habits, i.e. drug abuse and mixing with the wrong crowds within their respective communities. These events help to strengthen the connections between the faith groups.

12. IDC is part of the Newham Council, where one of our Trustees is a Community Champion for whom the council provides ongoing training. The Council shares information with IDC about the help and support available on various topics, which is distributed to the local community via e- channels.

13. Throughout the year, IDC has assisted the local community members with advice and signposting on costof-living, housing, homelessness, and welfare benefits.

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The public benefit that the charity provides:

The Trustees have carefully considered the Charity Commission’s guidance on public benefit in setting out our objectives and planning our activities. The main focus of our activities is intended to provide the public with facilities for religious worship and the activities associated with our faith.

Building for the Future:

• IDC will continue to engage with the Local Council to disseminate information about the help and support available with the cost-of-living crisis and other matters the community faces, such as housing, homelessness, and welfare benefits.

• We continue to place great importance on sharing a good understanding of Islam, including dawah and advocacy work with our Muslim and non-Muslim communities. Organise meetings and exchange ideas with the management committee of other local Masjids in the Borough of Newham.

• Work with various government agencies/departments to assist in safeguarding people of the local community and to prevent extremism, violence and hate crime.

• Prepare for forthcoming Islamic festivals.

• Where possible, youth sports programs should be organised, and integration with the broader community for the youths and adults from the local community should be worked on.

Registered office and charity constitution.

The full name of the charity is Islamic Da'wah Council UK

The charity was formed as an unincorporated charity on 25 April 2000.

Its registered charity number is 1080427

The registered office is 387 Katherine Road, London E7 8LT

Nature of the Governing Document and constitution of the charity

The charity is an unincorporated charity governed by a written constitution adopted by its members. There are no restrictions in the governing document on the charity’s operation or investment powers other than those imposed by general charity law.

The Board of Trustees are:

Trustee Name

Mr Abdul Bawa Mr Gulam Dalal Mr Qaiser Azad Mr Adeel Ghauri Mr Zubair Bawa

The Bankers are:- Barclays Bank

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Risk Management

The Trustees are satisfied that all systems or arrangements are in place to manage the identified risks. Health and safety are crucial priorities. Fire and Risk Assessments are regularly undertaken and recorded.

The Charity endeavours to assist in community welfare, faith matters, and education as a registered charity. We communicate all our community facilities and activities well. We welcome all participation in our community. We want to make the center an accessible and welcoming venue where all who wish to know more about the Islamic faith can gather to learn about and worship the religion.

Security is reviewed regularly and improved as required with continuous coordination.

Free Reserves

As of 31 August 2025, the charity had free reserves of £55,923 (2024: -£5,815). The charity focuses on cash flow for financial sustainability, and the available cash flow manages its activities.

Going Concern

The trustees consider the charity in a strong position to continue its activities during the coming year and that its assets are adequate to fulfil its obligations. They have considered the going concern assumption and are not aware of any significant doubts about the charity’s ability to continue as a going concern.

Recruitment and appointment of new trustees

The existing trustees are responsible for recruiting new trustees. A resolution of the Trustees passed at a special meeting shall appoint new trustees. In selecting new trustees, we seek to identify people who adhere to the teachings of the Quran and the Sunnah of Prophet Muhammed (Peace be upon Him) and can contribute to the pursuit of the objects or the management of the charity.

The process involves determining the optimum skills, knowledge and experience mix for the current operational climate and needs, identifying potential members, and promoting and explaining the Board's activities to potential members. Quality, characteristics and qualifications are decided upon when selecting members of the Board of Trustees.

Relationships between the charity and related parties

The induction of new Trustees would include an explanation of the function of the Board of Trustees and appointing a mentor for the new member of the Board of Trustees. An overview of the organisation and its activities is provided. On-going appropriate training is recommended.

The contribution of volunteers

Islamic Da’wah Council UK has depended on volunteer support to establish the Islamic Da’wah Council and set the foundations for its future success. Volunteers are an essential resource in both our faith and community support work. We have volunteers involved in our activities who willingly give their time freely. The Trustees, comprised of religious ministers and others, continue to manage the charity voluntarily with guidance from the Charity Commission. We encourage all centre members to be involved in voluntary activities and share their skills. The Trustees would like to thank all those who have volunteered their time to the Islamic Da’wah Council.

Financial Review

Policies on reserves

The trustees have resolved to establish reserves to provide for future activities and to provide funding for the expected expenditures for six months ahead. The policy on reserves is that the existing assets are retained to produce income wholly utilised to support existing activities. There

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is no intention in the long term to either increase or reduce the capital significantly. This policy is justified in that it is necessary to preserve income at the present levels to maintain the charity’s activities.

The principal funding source was voluntary donations, primarily from the community. The board of trustees is satisfied that the charity's assets are available and adequate to fulfil its obligations concerning each fund.

Availability and adequacy of assets of each of the funds.

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations concerning each fund.

Transactions and Financial Position

The financial statements are set out on pages 11-18.

The financial statements have been prepared by Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts, in accordance with the Statement of Recommended Practice and Section IA of FRS102. As stated in the introduction to this report, the trustees consider the charity's financial performance during the year to have been satisfactory.

The Statement of Financial Activities shows incoming resources for the revenue year and the realised nature of £53,606 (2024 £53,033). Most of the expenditure is spent on delivering the charitable activities as stated in the Charity's aims and objectives.

Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and best practices, and they prepare the accounts according to the Statement of Recommended Practice and Section IA of FRS102.

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity at the end of the financial year and of the surplus or deficit of the charity. ‐ In preparing those financial statements, the Trustees are required to:

• To prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent, and

• prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The law requires that the trustees not approve the accounts unless they are satisfied that they give a true and fair view of the charity’s state of affairs and its yearly surplus or deficit.

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The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the charity's financial position and sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the charity legislation. They are also responsible for safeguarding the charity’s assets and, hence, for taking reasonable steps to prevent and detect fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees' report, and the accountant preparing the accounts has no responsibility for the Trustees' report.

This report was approved by the board of trustees on 24 April 2026

Mr A R Y Bawa

AB

Trustee

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Report of the Independent Examiner to the Trustees of Islamic Da’wah Council UK for the year ended 31 August 2025

Independent Examiner’s Report

I report to the trustees on my examination of the accounts of Islamic Da’wah Council UK (the “Charity”) for the year ended 31 August 2025 , which comprise the Statement of Financial Activities , the Balance Sheet , and the related notes to the accounts .

Responsibilities of the Trustees

The trustees are responsible for preparing the accounts in accordance with the requirements of the Charities Act 2011 .

The trustees consider that, under section 144(2) of the Charities Act 2011, an audit is not required for this year and that an independent examination is required. The trustees are also responsible for maintaining adequate accounting records that, with reasonable accuracy, disclose the Charity's financial position at any time and enable them to ensure that the accounts comply with the Charities Act 2011.

Responsibilities of the Independent Examiner

My responsibility is to examine the accounts in accordance with section 145 of the Charities Act 2011 and to follow the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

An independent examination involves 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 seeking 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, no opinion is given as to whether the accounts present a true and fair view .

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the applicable guidance issued by the Charity Commission. In planning and performing my examination, I considered whether there were matters that required me to be satisfied that, in all material respects:

• proper accounting records have been kept in accordance with section 130 of the Charities Act 2011; and

• the accounts agree with the accounting records, and

• the accounts comply with the applicable requirements of the Charities (Accounts and Reports) Regulations 2008 , except for any requirement that the accounts give a true and fair view, which is not a matter considered as part of an independent examination.

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Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention :

1. which gives me reasonable cause to believe that, in any material respect:

   • proper accounting records have not been kept; or

   • the accounts do not accord with the accounting records; or

   • the accounts do not comply with the applicable legal and regulatory requirements; or

2. to which, in my professional judgement, attention should be drawn in order to enable a proper understanding

3. of the accounts to be reached.

Examiner’s Qualification and Signature

The independent examiner’s relevant professional qualification is Chartered Certified Accountant , and I am qualified to undertake the examination under section 145 of the Charities Act 2011.

J Akhtar FCCA DcHA Virtus FS Chartered Certified Accountants

Date: 24 April 2026

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Islamic Da’wah Council UK Statement of Financial Activities for the year ended 31 August 2025

					Last
		Unrestricted	Restricted	Total	Year
					Total
		Funds	Funds	Funds	Funds
	Notes	2025	2025	2025	2024
		£	£	£	£
Income From
Donation and legacies	5	73,117	-	73,117	79,671
Investments	5	23,420	-	23,420	14,700
Total income		96,537	-	96.537	94,271
Expenditure On
Raising funds		-	-	-	-
Charitable activities	6	42.931	-	42,931	41,238
Total expenditure		42,931	-	42,931	41,238
Net income / (Expenditure)		53,606	-	53,606	53,033
Net movement in funds		53,606	-	53,606	53,033
Reconciliation of funds
Total funds brought forward		904,474	-	904,474	851,441
Total Funds carried forward	14	958,080	-	958,080	904,474

The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 13 to 18 form an integral part of these accounts.

Islamic Da’wah Council UK Balance Sheet as at 31 August 2025 Notes The assets and liabilities of the charity: Fixed assets Tangible assets 10 Total fixed assets Current assets Debtors 11 Cash at bank and in hand Total current assets Creditors amounts due within one year 12 Net current assets Total assets less current liabilities Creditors:- Amounts due after one year 13 Net assets The funds of the charity : Unrestricted income funds Unrestricted revenue accumulated funds Restricted income funds Total charity funds 14	- 154,703 154,703 (1,861)	- 154,703 154,703 (1,861)	2025 £ 853,698 853,698 152,842 1,006,540 (48,460) 958,080 958,080 - 958,080	- 92,829 92,829 (1,725)		2024 £ 861,829
						861,829 91,104
	(1,861)
						952,934 (48,460)
						904,474
						904,474 -
						904,474

The financial statements were approved by the Board of Trustees on 24[h] April 2026 and were signed on its behalf by:

Mr A R Y Bawa

AB

Trustee

The notes on pages 13- 18 form an integral part of these accounts.

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Islamic Da’wah Council UK Notes to the accounts

1. Accounting policies

The principal accounting policies adopted, judgements and critical sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation of the accounts

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (2019). Unless otherwise stated in the relevant accounting policy note (s), assets and liabilities are initially recognised at historical cost or transaction value. The charity has taken advantage of the exemption from the requirement to produce a cash flow statement.

The charity meets the definition of a public entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction price unless otherwise stated in the relevant accounting policy note.

b) Preparation of the accounts on a going concern basis

The trustees consider there are no material uncertainties about the charity’s ability to continue as a going concern.

The trustees made no key judgments which significantly affected the accounts.

The trustees do not consider any sources of estimation uncertainty at the reporting date to be significant risks that could cause a material adjustment to the carrying amount of assets and liabilities within the next accounting period.

c) Income

Income is recognised when the charity is entitled to the funds, any performance conditions attached to the item(s) of income have been met, the income is prto obably be received, and the amount can be reliably measured.

d) Expenditure and irrevocable VAT

Expenditure is recognised once there is a legal or constructive obligation to pay a third party; settlement will probably be required, and the obligation amount can be measured reliably. Expenditure is classified under the following activity headings:

• Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated costs.

• Raising funds, where the charity incurs fundraising costs.

• The support costs of activities for charitable purposes comprise any costs, including the salary costs of any staff supporting the charitable activities.

• Governance costs shall include all expenditures directly incurred in managing the charity's assets and complying with charitable and statutory requirements.

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Notes to the accounts (continued)

The methods and principles for the allocation and apportionment of all costs between the different activity categories of resources set out above are:-

It is impracticable to allocate costs between administration and charitable expenditures precisely. The trustees have allocated such costs based on reasonable estimates: salary costs and estimated time spent on different activities.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

e) Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and depreciated straightline over their estimated useful economic life. The charity has not acquired assets over the capitalisation cost of £1,000 in the current or prior year.

Fixed Assets 2% Computer and Office equipment 25%

f) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts owing.

g) Cash at the bank and in hand

Cash at the bank and cash in hand include cash and short-term highly liquid investments in short-term deposit accounts.

h) 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. The amount due to settle the obligation can be reliably measured or estimated. Creditors and Provisions are usually recognised at their settlement amount after allowing for any trade discounts due.

i) Taxation The charity meets the criteria and tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and, therefore, meets the definition of a charitable company for UK taxation purposes. Accordingly, the charity is potentially exempt from taxation regarding income or capital gains received within the categories covered by the Income Tax Act 2007, Chapter 3 of Part 11 of the Corporation Tax Act 2010, or Section 256 of the Taxation of Chargeable Gains Act 1992. No corporation tax liability arises in the accounts.

j) Funds Accounting

Funds held by the charity are:

• Restricted funds are funds subject to specific conditions imposed by the donors or when funds are raised for a particular restricted purpose. At present, the charity holds no restricted funds.

• Unrestricted funds—these are funds that can be used in accordance with the charitable objects at the trustees’ discretion.

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Notes to the accounts (continued)

2: Funds Analysis

	2025	2024
	£	£
Unrestricted income funds 9	58,080	904,474
Restricted income funds –		–
Total charity funds 9	58,080	904,474

3: Surplus for the Year

	2025	2024
	£	£
Income Depreciation of owned fixed assets	53,606	53,033
	(8,132)	(8,132)

4: Trustee Expenses

	2025	2024
	£	£
Trustee expenses	–	–

5: Income by Activity

Activity	2025 £	2024 £
Religious services – donations Investments	73,117	79,571
	23,420	14,700
Total income	96,537	94,271

6: Charitable Expenditure Analysis

Nature of expenditure	2025 £	2024
		£
Activities undertaken directly Support costs	29,648	27,473
	13,283	13,765
Total charitable expenditure	42,931	41,238

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Notes to the accounts (continued)

7: Support Costs

	2025	2024
Support cost
	£	£
Supporting provision of services	5,151	5,633
Depreciation	8,132	8,132
Total support costs	13,283	13,765

8: Staff Costs

	2025	2024
	£	£
Gross salaries	20,793	19,174
Employer’s National Insurance	-	–
Total staff costs	20,793	19,174

9: Average Number of Employees (FTE)

	2025	2024
Religious services	2	2

10: Tangible Fixed Assets

	£
Cost at 1 September 2024	935,017
Additions	–
Cost at 31 August 2025	935,017
Accumulated depreciation at 1 September 2024	73,188
Charge for theyear	8,132
Accumulated depreciation at 31 August 2025	81,320
Net book value at 31 August 2025	853,698

11: Debtors

----- Start of picture text -----
2025 2024
£ £
Other debtors – –
----- End of picture text -----

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Notes to the accounts (continued)

12: Creditors (Short-term)

2025 2024 £ £ Other creditors 1,861 1,725

13: Creditors (Long-term)

2025		2024
£		£

Unsecured loans 48,460 48,460

14: Funds Breakdown at 31 August 2025

	Unrestricted £	Restricted £	Total £
Tangible fixed assets	853,698	–	853,698
Current assets	154,703	–	154,703
Current liabilities	(1,861)	–	(1,861)
Long-term liabilities	(48,460)	–	(48,460)
Net funds	958,080	–	958,080

Funds Breakdown at 31 August 2024

	Unrestricted £	Restricted £	Total £
Tangible fixed assets	861,829	–	861,829
Current assets	92,829	–	92,829
Current liabilities	(1,725)	–	(1,725)
Long-term liabilities	(48,460)	–	(48,460)
Net funds	904,474	–	904,474

15: Movements in Funds

	Funds at 2024	Incoming	Outgoing	Funds at 2025
	£	£	£	£
Religious services	904,474	96,537	(42,931)	958,080

16: Endowments

No endowment funds were held in 2025 or 2024.

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Notes to the accounts

17: Related Parties

Mr Abdul Rehman Yaqub Bawa and Mr Zubair Abdul Rehman Bawa, trustees, are close relatives.

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