Charity llumber: 11185336 ￿n2]￿nd and Wales) Islavnia Allaipupani Maiyam (Islamic Dawah Centre) Trnstees, report and unalldited financial statements for the year ended 30th November 2023 Islamia AllaipupaDi Maiyam (Islamic Dawah Centre) Contents Page Lega] and administrdiive inforniaiion Report of the trusttts IndeFendeni examiner's report w the trusiees Statement of financial activities Balance sheei Notes to the financial sta￿mentS 9-13 Islamia Allaipllpani Maiyam (Islamic Dawah Centre) Legal and administrative inforniation Charity number 1085336 Business addre&s Islamic Dawah Centre 398 High Street North London E126RH Registered office 151amic Dawah Centre 398 High Styeei North London E126RH Website www.idcuk. email info@idcuk.org Trustees Mr. Zaffarullah Istnail Abdul Rahman Mr. Shaik Alaudin Syed Mubarak Mr. Mohamed Gosse Mare¢ar Tre&surer Independent Examiners Abidin & Company Chartered Accountatlts 112A North Streei Hornchurch Fssex RMII ISU Bankers Barclay5 Bank PIC Plaistow Branch 737 Barking Road Lx)ndon E139PL Islamia Allaipupani Maiyam (Islamic Dawah Centre) Report of the trustees for the year ended 30th November 2023 The TTU5tee5 present their report and the financial statetnents foi the year ended 3￿ Novernkr 2023. The tTU5te£5 have adopted the provisions of Accounting and Reporting by Chariiies.. Statement of Recolnmended Practiee applicable to chariiie% preparing their accounLS in accordance with the Financial RetA)ning Standard applicable in the UK and Republic of Ireland {FRS 102) (effeciive l January 2019). The Trustees who served during the yeaT and up to the date of this Tep)rt set out on page l. Structhre overnance and mana ement Governing documenl The organisaiion is governed by its constitution which wa5 adopted on 2 April 21XK). as amended on 29 June 21KM). The organisaiion registered as a charity on I" March 2(K)l. The charity also carries Out it5 activities under the style of Islamic Dawah Centre IIDCI. Recruitmenl onduppoinlment of Trnstets The Trusiees hold a wide range of skills and ex￿rienCe esseniial to the developmeni and good govemance of the chaJity. In the period covered by this re￿tt. no new Tn￿leeS were ap￿in￿j. The Tru5tee5 look to grow and strengthen the Board in the coming year5 in concert with the evolving governance and srraiegic needs of the chariiy. Current Trn$￿￿ can app)int a new memEer io the chariry by ordinary resoluiion with a simple majoriiy. The maximum nllmber of Tru.siees of the charity is noi lirniied. In rttruiting new TrUs￿e￿ rhe ¢llrreni full Board fuifils rhe role of a nornina¢ion commiiiee. No plans are in place io recruii funher Trusiees ai this point in time. Trnstee indu¢lion dnd trdining An induction progrdnllne tailored to the knowledge and experience of new recruits is laid on at the charity's premises for new Trustees. OrgonisalioTralstruclur¢ All Trusiees are equally Yes￿nsible for the day-to-day leadership and management of the chariiy. From iime-to-iime, individual trnstees provide forn)a] rew)rts io the full Board of Trnstees during the regular meetings which it holds. Any individual Trustee can consult with Ihe lull Board lor advice as needtyj on strategic issues. Risk mandgemenl The Board conducts a review of the ￿￿jor risks to which the charity is exwjsed on a regular basis. A risk register has been established and is Main￿lned by the Board. Where appropriate, systems or prrAedures have been established to Mitiga￿ the risks ihe charity faces. Ob ectives and aclivilies Aim Islamia Allaipupani Maiyam is a non-￿litiCal. Teligious organisation established in 21KK). It is an independent chariry providing teligious and educational activities cateTing primatily to Tamil speaking Muslims living in the United Kingdom. Islamia Allaipupani Maiyam (Islamic Dawah Centre) Report of the trustees for the year ended 30th November 2023 Objective5 The ubjects of the charity are to.. Advance education according to the sources of151am. narnely the Holy 5Ctiptuie 'Quran' and the Prophetic traditions of the 'lladith'; Advance the Islamic religion. Relieve wbverty in particular bui noi ex¢lusively of Tamil s￿ing persons Trsiding in the ufti￿d Kingdom- Provide facilities for library and io organise group meeungs and leciures on Islam, pnmarily in the Tamil language- Publish. issue and distribuie all forn)s of articles. books and ￿riod1¢al magazines on Islamic education; 6. Organise and provide Islamic cultural aetivities as approved by the sources of Islam: Encourage its members. es￿laIlY the Muslim adulL% and children living in this couniry. io learn the Arabic language and to accusiom themselves with the Islamic tradiiions and culture: 8. Provide a pernianeni Cen￿e for the siudy and propagation of Islam: Provide and to protnote facilities in the field of relief works atMI aids for the of any comrnunitie5 irrespeciive of their colour, race or religion; an 10. Co-operaie with any other charitable organisaiion having Simil￿ objects io ours. Objeclives aclivihesfortheperi The charity's snain objective5 and activities for the peri￿ were to= Grow the fundraising and thnor engagernent infrastructure: 2. Generaie income from major don0￿ and rn&ss audtences: 3. Continue the developmeni of Islamic cl&sses. sFttches and deba￿$. 4. Hold regular activities including daily eongregational prayeTS and Ftiday Sernions: Hold evening Arabic 5th￿1 for Lhildttn a¥Fed between 5 and 15 fTom Monday to Friday- 6. Hold week]y study cirtle in English alld Tamil- Organise and perform Funeral prayers whenever required: Organise, rnanage and hosi the annllal conference in Tamil anraciing audiences from various parts of England: Provide food free of charge for Iftar during the month of Ramad1￿1. 10. Celebrdte the iwo annual Eid prdyers: I l. Conduct Nikkah Ilslamic marriage ceremony) when rnluired: 12. Continue to develop the resources needed to become a sourLY of knowledge for all that interested in 151am- and. 13. Incorporate 5trdtegies and pr￿tic¢S to promote the community to uphold British value5 and integrate with the wider Brirish s(xiery Publi¢ benef￿ slatemenl The Trustees have complied with their duty under the charli1￿ Aci 2011. The cljariry's knowledge managemeni, di55etnination 4Lnd cornmunicatiOll5 actiYitie5 i￿nefIt the public by teaching and 5upwirting its patrons and ￿nefIcia￿leS on how to further their faith in Islam and ￿ a g(MyJ citizen in geneval In line with the Charities Act 2011 the chariry is comtnitted io raise awareness and appreci￿]0￿ of the impact of g(XMI morality and spirithality on the overall well-￿ing of the nation by 0￿ying the law of the land. Islamia Allaipupani Maiyam (Islamic Dawah Centre) Report of the trustees for the year ended 30th November 2023 Achievements and rfornlance Assessmenl ofachievemenls In accordante with its obje¢tive5. we are 5ati5fied with the progres5 that the charity has made in 2023 to advance the shoner and longer-term goa15 of the organisation. Achievements include.. Revised the Safeguarding pr{￿edureS and Training prop)sed to provide to all the members and Yolllnteers 2. To ensure the Centre is fit for pur￿>￿e. 3. Ongoing maIn￿nanCe of the cenire, i￿lUding receni renov*ion of Abluiion area Objectives vs. perfornidnce The charity ha5 act￿eved its objectives Set for this Ftriod satisfactorily Financial review Review olthefirtoneitilptssifton of ihe eknlty The financial position of the charity 15 Set out on pages 7 aDd 8. Notably, individual donations and corporate 5pon50r5hip rlreived during the course of the year came through adyocacy. comrnunicaiions and forn]ai fi]ndrai%ing aciivitie%. Plan5 for future eriods The Chariiy remains commitied io its Strdtegy of carefully building fundraising, disseminating religious inforniaiion, advocacy and building on its communications pl￿f0M)S io supp)rt the Charity in its longer-iem) aim of becoming self- sustaining. In 2024, IDC will conunue its efforts to- l. Build a more diyersified audience and expaThl its ￿aCh. 2. Build our communication and ￿v(￿acY capabiliiies. 3. Support the growth and developmeni of the IDC s￿ff team. We are not anticipating any major building works in the near future. only small repairs and renovations. Hence. we are not planning any major fundraising. Fundin sources and ex nditure The principal funding in 2023 came from inth"vidual donaiions. public collection and co[￿ra￿ sponsorship. No investment income is den.ved from the Charity's reserves. Expenditure incurred during the peri(xl has funded: The delivery of planned activities to the highest SLgndard. IDC ]% gra￿ful io all ILS patrons for their regular don￿l￿nS and one-off contributions alike. and all of the in-kind %llpport i( has received in the past year. 151afflia A112ipupani .Ilai!'2m {lsl*mi¢ Daivah Ccntre) R¢i)Trrt of fhe triislees for tht )'e4r ended .ioiI h'ovember 2023 Rvserves olic TrIL ¥lTr&ll Ily ¥ pi?IILy on re4erv¢s Is io maintsin rc£eThes SULh thai ihe bud¥cied opeTaling aDd fvThd gcneralion funLtion ol. Ihe chiinry Can be covered foi Ihe ntxi 12 moni45 al any poinl Jn tjrne and ftsr future r¢con5truclJon and ¢kDL4n.4ion ol'ilie charity. ThL' IiiiILsifiLILd T¢scr¥es ai th¢ year ended 30 NO￿eMber 20&3 aTllOUllted 10 £562.73912022. £559.4711. Period of accounl Th¢5¢ financial 5taTcrncnis have been prepared for ihe 12 rnonihs entied 30, November 2023. Statement 45 lo di5f105urt of informalion to the inde endent examiners Sts lai li)¢ Tr￿sSie￿ il*dle_ LhCr￿ 18 no rclcvani Inforniaiion ofwhi¢h ihc charii) s independeni examincrs are wbaware." and the Tru4lciS Ii&vc Taken all 51eps that they ought io have takeTh to make Ihtm%elves awaie of any relevant Infornarion and to establish Ihai Ihe independ¢nt examjners are av4"aT¢ of that information. Itatemenl of Trustees. res on5ibilities TIIL T¢uslLi% iesponsible for prLpariii¥ Ilic Tru>iees' Annual Reporl and the financial statements in a¢coTdan¢c wilh IpplILJblc law UniiLd Kinujdom GcncTallv.4¥iipied Ac¢ountin¥ PRilice. ThL C.l)dr?lji4 Aci 2011 ffquirc5 Ihe Iru%i¢cs io preFare finarycjaj 51ai* ments for each financial yeaT. whJ¢h givc a irue and rair i'ilw of Ihc sLIlL ofanairs ofilie chaTily and olihe Incomii?g I'esouices and applicaiion of iesovrce5, Inilu41iiiu the Inronie and expenditvre of Ihc charjty IOT Ihai period. lry prepanng thes¢ financial siaiemeDlS, the Trusrees ari required 5rlccl suilable accouniin¥ Folicies and then apply ihem consislcThily'. observe ihe mcihods and princLp1¢5 In Ihc Chani>e5 SORP: niake Jud&Jmenis and estimales Ihai are ieasonable and pn]den Slaie whcih¥T applicJhle UK Actounljng Siar.darils ha￿. followed. 5ubJer¢ lo any malerjal departures disLlvsed and explaincd in the financial Slalrments. and PfL'pare Ilii fiiidtlLJAI staicmenis ots the goin8 Co￿eM basis unless it Is inappropTiaie to presume ihai the charity will ¥i>nliiiuc in operaiion. The Truslccs arc responsjble for keeping propcr dcrouniinp record5 thai d15c105e with re050n3ble accuiacy ai any lim Ihc financial fv)siiion of rhe chanry and ivhi¢h enable them io ensure Ihai ihe fiThan¢ial staiejnenis comply wkih the CliariiiL'5 AL1 2011. Thcy arc Jlso respDnsiblL for safLsuaiding the a55eLi of Ihe charity and hence for laking rcasonablL sIcp.s lor the rKevciiiion and d¢￿¢110￿ of fraud and oL4er in¢gularitJes. This rci?on dpproved by ihe Bethrd Trn Sh*bk Alaudin Sytd Mub#r*k Trusfte %m¢d Gosse I Trustee e¢&r Islamia Allaipupani Mxiyam (Islamic Daw¥b Centre) ndependent exAminer'5 report to the truslees on the unaudited financial statements of Islamia Alllipupani Mayam (Islamic Dawah Centre) I rlpvrt i)n Ihi £fiiLounis Dr Iblii mia Allaipupan* Mayani 1151•rnic Dawah Ccntte} for ihc ye31 end¢d 301h Novemb¢r 2023 J5 SCI oiii on pakiL& 7 11) l i. Re%pi*iive respon9lbllliits of truslee$ ind kDdependent examiDer Tlie chaniy's Iru51ets are iesponsible lor the pi'tpaiaiion of Ihe aicoiinls. The charLty'S irusiees eonsider Ihal an audit Is noi required for Ihis year iLnder section 144 oi ilie Chaijties Art 2011 Iihe Chaniie5 Acil and thai an indep¢ndeni L'x*ininali(iTh is nceded. li 1% my Te_%poniibility to.. examint ihe a¢counts undeT seciion 145 tsf ihe Chanties Aci. li) follow ihe procedures laid down in ihe Bcncral Direeiitsrts gL*en by Ihe Charily Commi55ion (undcr be£lio 14i(5)Ibl ot- Ihe Charities Act. and 10 Slalc wh¢theT parn¢ulAr maiicrs hai'e come to my aii¢nlion. B45is of indepeodeuf ei¥mioer's statement My txdminaiion iarricd out in &ccordanct wilh geTrcral Direciions gii'¢h by the Charity Commission. ¢XxinJnaiJoii in¥li?des a rrview of the 3ccovniing T¢cord5 kepi by Ihe charjty and a cotnpJrison of the aciounts pr¢s¢ll¢ed li also includcs u)nsidiraiion of any unusual Iiem5 or di%losures In the ac¢ounl$. and seekirig LXI)lanaiiiins frun? Ihc Irullces ioncernif>8 attv siich mallerj. The piocedures undenaken do not PTovJdi all thc evidence thai would be requirEd In audit. and con5equendy no OPLnioll is gjven a5 10 whether Ihe accounis pr¢$ent a 'true and lair, vicw and Il)e Icwbrt i5 lirniied ¢0 thosc maiicfs Sei out Èn ihe siatcnieni below_ Indep¢nd¢nt txiinitter's Statemtnl In ci)rineciion wilh my ex8minJiiiJn, no mallcr has corne to my kiTenlion:_ ¥.hicli gJv¢s me reasonabl¢ cause to bclievt ihol In. any matenal re5peci. th¢ requiremenLS.' lo kLbp uciouniin¥ rrords in ¥LordLnre with 5c¥lion 130 of ihe Chariiie5 Aci. and 10 picparc hccounls which aceord WiTh th¢ ac¢ounhng rccoi.ds coo)ply wjth the accounttng reqU￿¢ments of ihc Charitses Aci have no¢ been rnci- OT io whibh. in rny opjnion. attenlion should bc drawn in order io ¢nablc 2 proper uftd¢rsianding of the accounts lo be T¢ached. Abidin & Company Chartered Accountant$ 112A North .Street Horncbureh R1111 ISU Islamia Allaipupani Maiyam (Islamic Dawah Centre) Statement of financial activities for the year ended 30th November 2023 UDrestricted nds 2023 Total Jb22 Total Incoming resources Incoming re50urce5 frorn generdted funds: Voluntary incorne Aciiviries for generaiing fuNIs 47.953 47.953 40,305 Other government income JRS gtant Total incoming resources 47,953 47,953 40.305 Resources expended Choritable a¢iiviiies Other ie50urce5 expended 44.(M)I 44,tX)i 31.940 ,252 Total resources expended 44,685 44.685 33.192 Net incoming resources for the year 3.268 3.268 7,113 Toth] funds broughi fonvard 559,471 559,471 552.358 Tolal funds carried forward 562.739 562,739 559,471 The Sta￿ment of financial acuvities includes all gaxns and losses in the and therefore a separdte statement of to￿ reeognised gains and losses has not tttn prepared. All of the a￿)ve amounts relaie io coniinuing xtivities. IslamiA Allgipupani M*iyam l151amic Daw9h CeDtre) BalTrDce sheet #s at Jl)Ih Novewber 202.1 2023 2022 Fixed 45sets l JiiKible 47$4CI% 10 487.939 488.185 Current a55ets Ca.%li dt bdnk 81.i67 75.799 81.367 75.799 Crvditors.. amounts falling due within one year (6.56;) {4.513) Net current 9sse¢s 74.8(MJ 71.286 Net assets 562.739 559.471 Fund5 UnTc%ificied IncoTnc fibnd5 13 562.739 559.471 Total funds 562.739 559.471 ThL financial Sidtemenis wer¢ )pproved by the board of ￿Ste¢S on . ¢.dk4.Q024 and signed on its behalf by Shaik Alaudin Syed ,Ilubarak Ti'ustee .Nfohamed Gosse Jmarecar Trnstee Islamia Allaipupani Maiyam (Islamic Dawah Centre) Notes to the financial statements for the year ended 30th November 2023 Accounting policies The principal accounting txjlicies are 5unllnarised below. The accounting wlicies have 1￿c￿ applied conslstently throughout the year and the preceding year. 1.1. Basis of accounting The financial siaiemenis of the chariry. ￿hICh is a public benefli eniiry under FRS 102. hai'e been prepared in a¢¢ordance with the Charities SORP (FRS 102)'Accouniing and Reponing by Chariihes= Sthiemeni of Recommended Prdctice applicable to chatities preTMtin(T their accounts in accord8￿ce with the Financial Reporting Standard applicable in the UK and Republic ol [￿land leffe¢tive l January 20191, and the Charities Act 2011. The lujanciai statrments have l*en prepthj under the kn"storical cost convention. 1.2. Incoming resources All incoming ￿soUrceS included in the siaiemeni of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable acruracy. The following specific policie5 are applied to particular categories of income.. Volunwy income is re¢eived by way of subKripiions and (k)nations and it is included in full in (he siatement of financial aciiviiies when receivable. Donated services and facilities are i￿lUded at the value to the charity only Whe￿ this can be quantified. The value of bervices provided by voluntttrs has not been included. Grdnts, including grdnts for the purchase of fixed assets. are recognised in full in the statetnent of financial aciiviiies in the year in which they are receivable. IJ. Resources expended Expenditure i% iecooni%ed on an accrual basis as a liability is incurred. Expenditure includes any VAT which connoi be flllly wovered and is re￿)rted as part of the expendiwTr io which it rela￿s. Costs of generating funds comprise the costs associ￿e￿ with attracting voluntary income. Charitable exrEnditure comprises those costs I￿Irred by the chariry in the delivery of its acuviiies and services towards the objecis of the Clwity. Ii includes costs can be alliKaied direcdy to such aciiyities and those costs of an indirect narnre necessary io supwn them. Governance cosis comprise those costs necessary io manage and &Iminis￿r the ch￿lty and which cannot be directly attributable to a particular a¢iivity. sUp￿rt Costs those costs incurred directly in suP￿rt of expenditure oll the objects of the charity 1.4. Tangible r￿ed assets and depreciation Tangible fixed a55et5 are stated at cost le55 accumulated deP￿riation. IkprecKation is provided at rdtes calculated to wriie off the cost less residual value of each asset over its ex￿led useful life. as follows= Freehold properties Fixiures. fit¢ings and fumiiure Nil IO% reducing balance Islamia Allaipupani Maiyam (Islamic Dawah Centre) Notes to the financial statements ror the year ended 30th November 2023 Voluntary income Unrestricttd funds 2023 Totsl 2022 Total Subscripiions and donatiims received 47.953 47,953 40.305 47,953 47.953 40,305 Activities for generating funds Ultrestrieted 2023 Totsi 2022 Total Book& caiendat5 and jewellery sales Costs of charitable activities Aetivities ndtrtake Supwrt 2023 Totsl 2022 Total Wages Pension Training Conference expenses Rates and water Light and heat In5uratLce Repairs, cleaning and mainienance Equipment expensed Telephone and intetnet 14inting and stationery 28.342 476 158 5,850 28.342 476 158 5,850 930 4,493 835 2,542 330 26,702 428 930 4,493 835 2.542 330 2.011 745 543 30 350 45 45 34.826 9.175 44.￿1 31.940 io Islamia Allaipupani Maiyam (Islamic Dawah Centre) Notes to the financial statements ror the year ended 30th November 2023 Other resources expended Unrestricttd funds 2023 Totsl 2022 Total L£gal and professional fee5 Depreciation on fixn]res. fittings and furnin Bank charges Sundry 691 274 287 247 287 150 247 287 150 1,252 Net incoming resources for the year 2023 2022 Net incoming re50uices 15 stated aftercharging: Depteciation and other amounts wtitten off tangible fixed &5sets 247 274 Employees Employment costs 2023 2022 Wages and salaxies Pension Training 28.342 476 158 26.702 428 28,976 27,130 Number of employees The averdge monthly nurnbers of employees and ttustecs duritlg the year was a5 follows: 2023 Number 2022 Number Trustees Staff li Islamia Allaipupani Maiyam (Islamic Dawah Centre) Notes to the financial statements ror the year ended 30th November 2023 Tn￿tees, emoluments None of the tn]5tees were remunerated for their services during the peri￿. Taxation The Chariiy's activiiies fall within the exemptions afforded by the provisions of the Income and CortK)ration Toxes Aci 1988. Accordingly. the￿ is no Lgxation charge in these accounts. 10. Tangible r￿ed assets Fixture5, Freehold fittings and propprty ￿rnItUre Total Cost At I ' December 2022 485.719 7,882 491,(A)I At 30, November 2023 485.719 7.882 493.601 Depreciation At I" December 2022 Charge for the year 5.415 247 5.415 247 At 30 November 2023 5.662 5,662 Net book values At 30 November 2023 485.719 2.220 487.939 At 30 NoveTtther 2022 485.719 2.460 488.185 11. Creditors: amounts falling due iTrithin one year 2023 2022 Other taxes and stKial security Pension provider Other crediiors .238 519 4.810 786 512 3,215 6,567 4,513 li Islamia Allaipupani Maiyam (Islamic Dawah Centre) Notes to Ihe financial statements for the year ended 30th November 2023 12. Analysis of net assets between funds Ullrestrieted fuDd5 Total futtds Fund balances ar 3(P Noyemtrer 2023 as ￿preSenIed by: Tangible fixed assets CU￿nI