**REGISTERED CHARITY NUMBER: 1092139**
## **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 FOR ISLAMIC DAWAH CENTRE INTERNATIONAL**
Shareef & Co Statutory Auditors 18 - 22 Stoney Lane Yardley Birmingham West Midlands B25 8YP
**ISLAMIC DAWAH CENTRE INTERNATIONAL**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020**
||Page|
|---|---|
|Report of the Trustees|1 to 4|
|Report of the Independent Auditors|5 to 7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Cash Flow Statement|10|
|Notes to the Cash Flow Statement|11|
|Notes to the Financial Statements|12 to 16|
|Detailed Statement of Financial Activities|17 to 18|
**ISLAMIC DAWAH CENTRE INTERNATIONAL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1092139
## **Principal address**
Unit 1 St Clements Centre 11 St Clements Road Birmingham West Midlands B7 5AF
## **Trustees**
Mr Abdul Razzak Majothi Mr Faizal Karim Malek Mr Mehtaab Hussain Mr Abdul - Majid Zameer Mr Mohammed Zameer
## **Auditors**
Shareef & Co Statutory Auditors 18 - 22 Stoney Lane Yardley Birmingham West Midlands B25 8YP
## **Bankers**
Lloyds TSB Bank PLC 407 Coventry Road Small Heath Birmingham West Midlands B10 0SP
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Islamic Dawah Centre International is constituted as a charitable trust registered with the Charity Commission in May 2002 under charity number 1092139. It is governed by a deed of trust dated 25 April 2002.
## **Recruitment and appointment of new trustees**
The existing trustees are responsible for the recruitment of new trustees. Any new appointments are carefully selected through a network of people who have demonstrated considerable experience and commitment to the advancement of the Islamic religion. Recruitment of trustees is undertaken by way of majority voting.
Page 1
**ISLAMIC DAWAH CENTRE INTERNATIONAL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Induction and training of new trustees**
Following appointment, new trustees are introduced to their new role and given copies of the trust deed and a guide to the policies and procedures of the charity. A number of publications from the Charity Commission are also provided including the guidance on charities and public benefit and on the advancement of religion for the public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act.
## **Organisational structure**
A Board of Trustees administers the Islamic Dawah Centre International, the Trustees are:
Mr Mohammed Zameer Mr Abdul-Majid Zameer Mr Abdul Razzaq Majothi Mr Mehtaab Hussain Mr Faizal Karim Malek
The Board of Trustees oversees the running of the organisation, with paid staff carrying out the day to day running of the organisation. Although the Trustees are not remunerated for their work in their capacity as Trustees, Mohammed Zameer has been employed by the organisation on a part-time basis to manage the day to day running of the organisation given his previous experience and skills. This has been done through consultation of the Board of Trustees and approval of the Charity Commission.
## **Risk management**
The trustees have assessed the major risks to which the charity is exposed to and are satisfied that systems are in place to mitigate exposure to these risks.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Our Aims
The objects of the charity are set out in the charity's trust deed and are summarised as follows:
" To advance the education of the public in the teachings and culture of the Islamic faith primarily but not exclusively through the provision of information and educational literature and materials.
## Our Objectives
Our objectives are to promote the pure and pristine message of Islam in order to counter the ever increasing misunderstanding and misconceptions about Islam and to help build and promote an inclusive and cohesive society built on mutual respect and understanding.
Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.
## **Public benefit**
The charity carries out a range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit to the general public.
The main achievements of the charity were:
" Printing and distribution of The Meaning of the Qur'an;
" Printing and distribution of pamphlets and booklets explaining the basic message of Islam from its authentic sources;
" Distribution of books on various aspects of the Islamic faith and culture;
" Distribution of CDs, DVDs and other electronic and general media on various aspects of the Islamic faith and culture.
Page 2
**ISLAMIC DAWAH CENTRE INTERNATIONAL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020**
## **OBJECTIVES AND ACTIVITIES**
## **Volunteers**
Volunteers are vital in supporting the work of the charity. Volunteers are involved in assisting the day-to-day running of the charity as well as during the busy period of the Muslim holy month of Ramadhan. All volunteers give their time freely.
## **FINANCIAL REVIEW**
## **Reserves policy**
The Charity had total funds at 31 August 2020 of £390,762 (2019 £285,673). During the year it had a surplus of £105,089 (2019 £62,999).
The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet four months' operating costs of the charity. For this purpose, funds of £25,000.00 have been reserved. An additional sum of £20,000.00 has been reserved for the reprinting of the Meaning of the Qur'an and literature which is the core distribution material of the charity.
## **Principal funding sources**
The charity's main source of income is the sale of books and videos.
The Charity also raises funds to distribute books and videos free of charge to organisations and individuals. The core fundraising activity for the charity is through postal mail shots which are carried out with the help of the charity database which holds the details of donors, customers and those who have registered their interest in the activities of the charity through various means.
Mail shots are carried out twice a year, once before the beginning of the Muslim holy month of Ramadhan and once in the winter period.
## **Investment policy and objectives**
The charity has no long-term investments. Our cash reserves are held in money market and deposit accounts.
## **FUTURE DEVELOPMENTS**
We intend to maintain our existing range of activities to further the objectives of the charity. We are committed to helping facilitate the education of the general British public in their understanding of the Islamic faith and culture to help build and promote an inclusive and cohesive society built on mutual respect and understanding.
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
Page 3
**ISLAMIC DAWAH CENTRE INTERNATIONAL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020**
Approved by order of the board of trustees on 13 January 2023 and signed on its behalf by:
Mr Abdul - Majid Zameer - Trustee
Page 4
**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ISLAMIC DAWAH CENTRE INTERNATIONAL**
## **Opinion**
We have audited the financial statements of Islamic Dawah Centre International (the 'charity') for the year ended 31 August 2020 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
## **Disclaimer of opinion**
We do not express an opinion on the accompanying financial statements of the charity. Because of the significance of the matter described below, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.
We were not appointed as auditor of the company until after 31 August 2020 and thus did not observe the counting of physical inventories at the end of the that year. We were unable to satisfy ourselves by alternative means concerning the inventory quantities of £181,567 held at 31 August 2020 by using other audit procedures.
In addition to the above the Charity does not have a stock system, which enables it to record purchase and sale of individual items and to enable a stock figure to be produced at the year end. We were thus unable to verify the valuation of stock as at 31 August 2020.
Consequently we were unable to determine whether any adjustment to this amount at 31 August 2020 was necessary or whether there was any consequential effect on the cost of sales for the year ended 31 August 2020.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
- the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
- the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
## **Emphasis of matter**
The accounts for the year ended 31 August 2019 were not audited, by ourselves or any other auditor. We have carried out certain procedures to assure ourselves of the accuracy of the opening balances in the accounts for the year ended 31 August 2020 but we have not carried out a complete audit of these figures.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Page 5
**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ISLAMIC DAWAH CENTRE INTERNATIONAL**
## **Matters on which we are required to report by exception**
Except for the matter described in the basis for qualified opinion section of our report, in the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
Arising solely from the limitation on the scope of our work relating to inventory, referred to above:
• we have not obtained all the information and explanations that we considered necessary for the purpose of our audit; and
• we were unable to determine whether adequate accounting records have been kept.
We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:
- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements ; or
- the financial statements are not in agreement with the accounting records and returns.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with Section 144 of the Charities Act 2011 and regulations made under Section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Page 6
REPORT OF THE INDEPENDEYT AUDITORS TO THE TRUSTEES OF
ISLAMIC DAWAH CENTRE INfERNATIONAL
Shareef & Co
Statutory Auditors
Eligible to aci as an aUdIr in t¢rnis of S¢¢tion 1212 of th¢ Companies Act 2006
18- 22 Stoney Lane
Yardley
Birniingham
Wtst Midlands
B25 8YP
13 January 2023
Pag¢ 7
ISLAMIC DAWAH CENTRE INTERNATIONAL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
|Unrestricted
fund
Notes
£
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
2
-
Activities for generating funds
3
1,027,215
Total incoming resources
1,027,215
RESOURCES EXPENDED
Costs of generating funds
Costs of generating voluntary income
4
3,860
Fundraising trading: cost of goods sold and other
costs
5
848,203
Total resources expended
852,063
NET INCOMING/(OUTGOING)
RESOURCES
175,152
RECONCILIATION OF FUNDS
Total funds brought forward
215,610
TOTAL FUNDS CARRIED FORWARD
390,762|Restricted
fund
£
147,728
-
147,728
-
217,791
217,791
(70,063)
70,063
-|2020
Total
funds
£
147,728
1,027,215
1,174,943
3,860
1,065,994
1,069,854
105,089
285,673
390,762|2019
Total
funds
£
112,655
701,270|
|---|---|---|---|
||||813,925
5,761
745,166|
||||750,927|
||||62,998
222,675|
||||285,673|
The notes form part of these financial statements
Page 8
ISLAMIC DAWAH CENTRE INTERNATIONAL
## BALANCE SHEET AT 31 AUGUST 2020
|Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
8
10,612
-
CURRENT ASSETS
Stocks
9
181,567
-
Debtors
10
14,544
-
Cash at bank
184,862
-
380,973
-
CREDITORS
Amounts falling due within one year
11
(823)
-
NET CURRENT ASSETS
380,150
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
390,762
-
NET ASSETS
390,762
-
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS|2020
Total
funds
£
10,612
181,567
14,544
184,862
380,973
(823)
380,150
390,762
390,762
390,762
-
390,762|2019
Total
funds
£
5,821
149,000
5,692
126,848
281,540
(1,688)
279,852
285,673
285,673
215,610
70,063
285,673|
|---|---|---|
The financial statements were approved by the Board of Trustees on 13 January 2023 and were signed on its behalf by:
Mr Mohammed Zameer -Trustee
The notes form part of these financial statements
Page 9
ISLAMIC DAWAH CENTRE INTERNATIONAL
## CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2020
|Notes
Net cash inflow from operating activities
1
Capital expenditure and financial investment
2
Increase in cash in the period|2020
£
67,882
(9,868)
58,014|2019
£
12,555
(3,372)
9,183|
|---|---|---|
|Reconciliation of net cash flow to movement in
net debt
3
Increase in cash in the period
Change in net debt resulting from cash flows
Movement in net debt in the period
Net debt at 1 September
Net debt at 31 August|58,014
58,014
58,014
126,848
184,862|9,183
9,183
9,183
117,665
126,848|
The notes form part of these financial statements
Page 10
ISLAMIC DAWAH CENTRE INTERNATIONAL
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2020
1. RECONCILIATION OF NET INCOMING RESOURCES TO NET CASH INFLOW FROM OPERATING ACTIVITIES
||||2020||2019|
|---|---|---|---|---|---|
||||£||£|
||Net incoming resources||105,089||62,998|
||Depreciation charges||5,077||2,610|
||Increase in stocks||(32,567)|(49,049)||
||Increase in debtors||(8,852)||(5,692)|
||(Decrease)/increase in creditors||(865)||1,688|
||Net cash inflow from operating activities||67,882||12,555|
|2.|ANALYSIS OF CASH FLOWS FOR HEADINGS NETTED IN THE CASH||FLOW STATEMENT|||
||||2020||2019|
||||£||£|
||Capital expenditure and financial investment|||||
||Purchase of tangible fixed assets||(9,868)||(3,372)|
||Net cash outflow for capital expenditure and financial investment||(9,868)||(3,372)|
|3.|ANALYSIS OF CHANGES IN NET FUNDS|||||
|||At 1.9.19|Cash flow|At 31.8.20||
|||£|£||£|
||Net cash|||||
||Cash at bank|126,848|58,014|184,862||
||Total|126,848|58,014|184,862||
Page 11
ISLAMIC DAWAH CENTRE INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
## 1. ACCOUNTING POLICIES
## Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|Plant and machinery|- 25% on cost|
|---|---|
|Fixtures and fittings|- 25% on cost|
## Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## Taxation
The charity is exempt from tax on its charitable activities.
## Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## 2. VOLUNTARY INCOME
|2020
£
Donations
147,728
3.
ACTIVITIES FOR GENERATING FUNDS
2020
£
Shop income
1,027,215|2019
£
112,655|
|---|---|
||2019
£
701,270|
Page 12
ISLAMIC DAWAH CENTRE INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020
## 4. COSTS OF GENERATING VOLUNTARY INCOME
|Fund raising costs
Advertising
5.
FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS
Purchases
Staff costs
Rates and water
Insurance
Light and heat
Telephone
Computer costs
Repairs and renewals
Postage
Service charges
Travel costs
Office costs
Credit card fees
Bank charges
Rent
Consultancy fees
Accountancy
Legal and professional fees
Ebay fees
Contractor payments
Printing and Publishing
Depreciation|2020
£
180
3,680
3,860
2020
£
655,694
57,883
2,746
3,967
1,677
1,436
11,067
-
188,788
21
332
1,824
1,498
3,421
17,700
600
760
-
72,056
-
39,447
5,077
1,065,994|2019
£
216
5,545
5,761
2019
£
431,056
44,961
2,495
3,936
1,892
1,338
4,025
305
127,568
968
779
3,036
1,738
531
16,800
4,453
800
500
45,073
8,370
41,932
2,610|2019
£
216
5,545|
|---|---|---|---|
||||5,761|
|||745,166||
## 6. TRUSTEES' REMUNERATION AND BENEFITS
During the year Mr Mohammed Zameer, a trustee was paid a total of £10,949 in remuneration. No other trustees received any remuneration.
## Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019 .
Page 13
ISLAMIC DAWAH CENTRE INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020
## 7. STAFF COSTS
|2020
£
Wages and salaries
57,308
Other pension costs
575
57,883
The average monthly number of employees during the year was as follows:
2020
Full time
5
No employees received emoluments in excess of £60,000.
8.
TANGIBLE FIXED ASSETS
Plant and
Fixtures and
machinery
fittings
£
£
COST
At 1 September 2019
62,831
4,827
Additions
-
9,868
At 31 August 2020
62,831
14,695
DEPRECIATION
At 1 September 2019
60,266
1,571
Charge for year
1,403
3,674
At 31 August 2020
61,669
5,245
NET BOOK VALUE
At 31 August 2020
1,162
9,450
At 31 August 2019
2,565
3,256
9.
STOCKS
2020
£
Stocks
181,567
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
£
Other debtors
14,544|2019
£
44,191
770
44,961
2019
4
Totals
£
67,658
9,868
77,526
61,837
5,077
66,914
10,612
5,821
2019
£
149,000|2019
£
44,191
770|2019
£
44,191
770|
|---|---|---|---|
|||44,961||
|||2019
4
Totals
£
67,658
9,868|2019
4|
|||77,526||
|||61,837
5,077||
|||66,914||
|||10,612||
|||5,821||
||2019
£
5,692|||
Page 14
ISLAMIC DAWAH CENTRE INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020
## 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|Taxation and social security
Other creditors
12.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Restricted funds
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted funds
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted Funds
General fund
Restricted Funds
Restricted funds
TOTAL FUNDS|2020
2019
£
£
317
1,088
506
600
823
1,688
Net
movement in
At 1.9.19
funds
At 31.8.20
£
£
£
215,610
175,152
390,762
70,063
(70,063)
-
285,673
105,089
390,762
Incoming
Resources
Movement in
resources
expended
funds
£
£
£
1,027,215
(852,063)
175,152
147,728
(217,791)
(70,063)
1,174,943
(1,069,854 )
105,089
Net
movement in
At 1.9.18
funds
At 31.8.19
£
£
£
152,612
62,998
215,610
70,063
-
70,063
222,675
62,998
285,673|
|---|---|
Page 15
ISLAMIC DAWAH CENTRE INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020
## 12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
|Unrestricted funds
General fund
TOTAL FUNDS|Incoming
resources
£
813,925
813,925|Resources
Movement in
expended
funds
£
£
(750,927)
62,998
(750,927)
62,998|Resources
Movement in
expended
funds
£
£
(750,927)
62,998
(750,927)
62,998|
|---|---|---|---|
||||£|
|||||
||||62,998|
|||||
|||||
|||||
||||62,998|
|||||
|||||
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement in||
||At 1.9.18|funds|At 31.8.20|
||£|£|£|
|Unrestricted funds||||
|General fund|152,612|238,150|390,762|
|Restricted funds||||
|Restricted funds|70,063|(70,063)|-|
|TOTAL FUNDS|222,675|168,087|390,762|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|Unrestricted funds
General fund
Restricted funds
Restricted funds
TOTAL FUNDS|Incoming
resources
£
1,841,140
147,728
1,988,868|Resources
Movement in
expended
funds
£
£
(1,602,990 )
238,150
(217,791)
(70,063
(1,820,781 )
168,087|Resources
Movement in
expended
funds
£
£
(1,602,990 )
238,150
(217,791)
(70,063
(1,820,781 )
168,087|
|---|---|---|---|
||||168,087|
Restricted funds represent donations received from donors to purchase books, videos etc, which are then provided free of charge to organisations and individuals.
Page 16
ISLAMIC DAWAH CENTRE INTERNATIONAL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
|INCOMING RESOURCES
Voluntary income
Donations
Activities for generating funds
Shop income
Total incoming resources
RESOURCES EXPENDED
Costs of generating voluntary income
Fund raising costs
Advertising
Fundraising trading: cost of goods sold and other costs
Purchases
Wages
Pensions
Rates and water
Insurance
Light and heat
Telephone
Computer costs
Repairs and renewals
Postage
Service charges
Travel costs
Office costs
Credit card fees
Bank charges
Rent
Consultancy fees
Accountancy
Legal and professional fees
Ebay fees
Contractor payments
Printing and Publishing
Plant and machinery
Fixtures and fittings
Total resources expended|2020
£
147,728
1,027,215
1,174,943
180
3,680
3,860
655,694
57,308
575
2,746
3,967
1,677
1,436
11,067
-
188,788
21
332
1,824
1,498
3,421
17,700
600
760
-
72,056
-
39,447
1,403
3,674
1,065,994
1,069,854|2019
£
112,655
701,270|
|---|---|---|
|||813,925
216
5,545|
|||5,761
431,056
44,191
770
2,495
3,936
1,892
1,338
4,025
305
127,568
968
779
3,036
1,738
531
16,800
4,453
800
500
45,073
8,370
41,932
1,403
1,207|
|||745,166|
|||750,927|
This page does not form part of the statutory financial statements
Page 17
ISLAMIC DAWAH CENTRE INTERNATIONAL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
Net income
|2020
£
105,089|2019
£|
|---|---|
||62,998|
This page does not form part of the statutory financial statements
Page 18