Registered number
1115612
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE
Income and Expenditure Accounts
31 October 2022

DARUL ULOOM JAMiA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE
Report and accounts
Contents
Page
Charty infomialion
Trustees, report
Accountants. report
Profil and bss accoLTrnt
Balance sheet
Cash flow slalemenl
Notes lo the accounts
7-10

DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE
Trust Information
92 -96 Lapage Street. Bradford, BD3 9PJ
Trustees
1 Qari Mohammad Shafi (Chairl
2 Ghulam Rasc¥)I (Deceased)
3 Mohammed Naeem
4 Hafrz ShabbirAhmed
Bank
Lloyds TSB
countants
APEX ACCOUNTANTS
17 KILLINGHALL ROAO
BRAOFORD
WEST YORKSHIRE
BD3 80N
Registèred number
1115612

DARUL ULOOM JNNJAMOIIUIIiADLAISLIAIK eoiKATKIM*ND CIILTURE CEIrnIE
R•9r*ter*d numb•r
1115612
Tru*w•*' R•port
Th¢ OJWI Ub2rnJaNwa CLItu￿ Centre1￿0￿￿ fKf
of£67338 00 In the y¢¥ 31110120> a￿j 15 ￿iblE for
Iiefer ￿ CC15a chanty ReFxybw Thtr assen1￿ aTr1 Chantw (kn4wt5 am Rew¥i
RoJutsty¢ns 2ooei.
The tlUSlv•75 eSta￿ls￿e￿￿thIF* ￿ten￿ of 10 wtyxje edL￿a￿
10 th3loyrfftJnity. 111$ 4*>demed ty a deed ￿￿lL¥l *5r Wated MJ￿2￿.
ThE trpjard ol bij$￿$ overtet the runNry d me ¢h*tyon a Daso.Al are n
al board are hebj frequentty thrw they¢ai. The thJsiees grwetsrtsm2 fre*a
re￿fft r*) finaw bèrtefits. The exhstsng trustee5 are ietyurtrtentol rb&* trustees.
O¥irvJTheyearwe knsi WkFVJ TILthvAm ￿tack IKtrGf￿rnRaSc￿Oar
Obl•cifv•s
fheowts aftho chanty￿ set￿rt krythochantys trustthd aThY$L￿n￿54￿881r￿￿...
TOadVaKel￿ ￿￿￿1m￿rth.
A¢tlvitl•s •nd •Ghlev•mBnts
The ch3nty¢arrtS a raweofactNite5 In Ofytsth¥tst* (bJrl•*J
8 ¢entre fDrL¥Jf and￿￿niP the acbYth5 a55WètBd (wrtsrtn
The oopen¥l th frKdaityand Frwl*rf pr8fft8 ￿¥r￿53t￿n ￿th￿qUran Isal Inwwni
eéLtalth liwniry we￿h￿ W)provth ths I￿&￿10r￿2>￿oj
Inlhemosque. We wep￿35& th￿ 5Lr£e551uty*ith 32
urya pe* ieguiAityatWWry classes.
TDJ*tevs' rn•ponslbifitles
and fe9UL8t￿Th3.
trust•eJ have ekded to wepare *xvJnts in accordan￿￿th vmed Gew*ty Awied
Acwuntsw Awyjntry S￿r￿￿d$ app￿3b￿ UTh*r rknyrty
try$teeJ nMJJi app￿ve the accounis ur*ss 2ab5tsed that thty git a anth itAf (rf
e state ol affars of the tru51 and d the wofit ￿ h)ss d the IrLUt for thJl Femd. In prepar4W
t8. thtrtrusleesare reQ￿l￿dI0
MpJrywa crAibnLein
5thn of th¢ chanty enatsiE IhEm to en¥ure ￿8t Me cjrt IhE Chanty Act T
Apmed ty tr*trLUt￿51ryJ ¥nedon rfsr*hattty
QARI WI (Chwr)
SltAI=I
72 Odob2r2024

DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRe
Accovntants. R•port
Accouomnts. rtportto th¢ tru¥¢eg$ 01
OARUL ULOOM JAAIIA Mo￿￿￿M￿lA ISLAMIC EDUCAnoN *J40 CULTURE CENTRE
I report on Ihe attow)ts Of￿ ToLsl for the year ￿ 31 Odober 2022
The charitys tNstees are responsibkfor preparabcffi of the *cothts. Tr ¢harVS InJ5te8s cLwhJer thai an a￿11 15 not
required for this ye* un(*r 5euion 14412) of Tr c￿nIES 2011 2011 Acti afvj that an Irwkpendenl examin8bon i%
It 15 my reSp)￿lbilrtY lo".
11 exarnire Ihe aecounis 145 Of1￿ 2011 Aci
2110 fdlow the pioceduies laxl In ¢1% gereral Direcbons 9n￿Tr Chaity Cornmiss￿ ￿der section 14515llbl ol
the 2011 Aci. a
3110 5iaie whethe¢ partiuJUir mattW5 come lo my attentvjn
Ba¥￿ ol Indgpend•ni oxwhln•f& oport
¢X3rnination was caThied in a¢¢¢ydance Ihe gewal Dweaiw8 gNen Charity Ccffimtssi￿. An
e¥arninabon Incl￿ a rewew ol ihe aCcO￿lr￿j recr￿d$ kepi ty tlE aTrJ a comp81isc*) of the Hccoun15 p￿sented
Ilh those record5. 11 aL80 Indth ¢¢nsthrabon ol wu5ual rfems or dtscSD5we5 in ￿ accounts. aTrY seekiNJ
explanaikjrys from you 85 In￿le¢S corKemirg any S￿h mattets. The prKedure5 uTh*rtaken do prti￿￿ ali 11]e eviderKe
thai M)uld r* ieqwred in an a￿]rt rki wirwn k8 gw as 10 theiner Ihe a¢counls ￿￿ent a knje aTrJ fair
8TrJ the re￿ b ttmiied to uiose matterd w ojt in its staiement bthT.
In¢Jopondent•xamln•f$$tsi¢mont
Iii ￿ne[￿on￿th myexaminaiion. M matter has to ryaiienbon..
111 WhKhg¢ve5 ￿ reasonable belie4Y Ihat in arry matwi* respeci
to keep ac¢ount¢ll9 recorfs in accordance Mlh secthon 130 01￿ 2011 Act.. a￿1
to wepare ateounl¥ arcord ￿1th tl* accothtitYJ retthd5 aryj c4mpyvAth accowb"r¥J feqwements ollhe 2011 A¢t
have bpen mel., or
121 To my opirmon. atterrtwJTh $￿k1 be in lo enable a ts)JeisianthNJ ol a¢(•￿ts to be
APEX ACCOUNfANTS
Accountanis
17 KILLINGHALL ROAD
BRADFORD
WEST YORKSHIRE
B03 80N
22 Octoter 2ff24

DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE
Income and Expenditure Account
for the year ended 31 October 2022
Notes
2022
2021
Income
Voluntsry funds
Other funds
67.338
44.754
Total Incoming Funds
67,338
44.754
Cost ol generating funds
170.871)
(51,456)
Other operating ineome-HMRC JRS Gr8nts
25,635
Net funds before transfers
13.5331
18,933
Gains and losses on revaluation of fixed assets
Net movement In funds
{3.5331
18.933
Total Funds brought forward
226.695
207.762
Total funds carrièd forwards
223.162
226,695

DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCAMON AND CULTURE CENTRE
Statement of Assets and Liabilities
as at 31 October 2022
Notes
2022
2021
Fixed asséis
Tangible assets
2(￿.897
2(6.897
Current a$5ets
Cash at bank and in hand
16.765
20,798
Credltors: amounts falling due
within one year
Is￿)
{1,0001
Net current assets
16.265
19,798
Total assets less Current
1Sabilltles
223.162
226,695
Creditots- amounts falling due
after more than one year
Net assets
223,162
226,695
The funds of the charity:
Surples and Defi¢ite accounl
223.162
226.695
Total funds
223.162
226.695
QARI MOHAMIthAD SHAFI (Chairl
/4.gHAffl
Approved by the trustees on 22 October 2024

DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE
Cash Flow Statement
for the year ended 31 October 2022
2022
2021
Cash generated from operations
Operating loss
ReconcilialKJn to cash generated from Operat￿n$..
Decrease in credrtors
13.5331
15001
14,0331
Purchase of tangible fixed assels
Net dgcrease In cash
Cash al bank and in hand less overdrafts at 1 November
Cash at bank and in hand less overdrafts at 31 October
{4.0331
20,798
16,765
20.798
20,798
Consisting of..
Cash al bank and in hand
16,765
20.798

DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE
Notes to the Accounts
for the year ended 31 October 2022
l Accounting policios
8asis olpreparation
The accounts have been prepared under the historical cost convent￿n and in aceordance wrth the
Financial Reporting Star￿ard for sMal￿r Entities leffeclNe April 20081.
Turnover
Tumover represents the value. net of value added tax and discounts. of goods provided lo
customers and work carried out in fespect of serwces pr¢)v•Jed lo customers.
Dep￿clOt10n
Depreck8lion has been PIOVKled at the foiknirvj rates in order to wrile off the assets over their
85timated useful lives.
Plant and machinery
Motor vehicles
15Qh Reducing Balance
18% straight line
Stocks
Stock is valued at the k)wer of ¢o$l and nel realisable value.
Deferred taxation
Full provision is made for deferred taxation resulting from liming difference5 befvleen the
recognition of gains and knsses in the accounts and their retognrtion for lax purposes. Deferred
laxalion is calcuLated on an un4iscounled bas*s al the tax rates wh￿h are expected lo apply in the
periods when the liming dfflerences will reverse.
Forelgn cuttencies
Transa¢lions in forei9n currencies ale recorded al the rate ruling al the date of the IransaclKJn.
Monetary assets and liabilities denominated in foreNJn currencies are Iranslale(l at the rale of
exchange ruling at the balance sheet date. All dtfferences are taken to the profil and loss account.
Leasing and hlrepurch•se tommitments
Assets held under finan￿ leases and hire purchase conlraels. which are those where
subslanlialty all the risks and rewafds of ownership of the asset have passed to the C¢)mpany. are
capilalised in the balance sheet and depreciated over their useful INes. The corresponding lease
or hire puichase obligation is treated in the balar￿e sheet as a liabilty.
The interest element of the rental Obl￿￿10n$ is charged to the profil and loss account over the
period of the lease and represents a constant proportion of the balance of capital repaymenls
oulslanding.
Rentals paid under opefaling leases are charged lo incryne on a slraighl line basis over Ihe lease
tem).
Penstons
The company operates a tjefined contribution pension scheme. Contributions are charged to the
profil and loss account as they become payable in aceordan¢e with Ihe rules of the scheme.

DARUL ULOOM JAMIA MOHAMMAOIA ISLAMIC EDUCATION AND CULTURE CENTRE
Notes to the A¢¢ounts
for the year ended 31 October 2022
2 Tangible fixed assets
Plant and
machinery
etc
Land and
buildings
Total
Cost
At l November 2021
202,309
202.309
4.588
4.588
2C6,897
206,897
Al 31 Odober 2022
Depreciation
Al 31 Ociober 2022
Net book Value
Al 31 October 2022
202,309
4.588
206,897
Al 31 Octobef 2021
202.309
4.588
206.897
3 Credltors- amounts falllng due within one year
2022
2021
Trade creditors
500
1,000
4 Creditors: amounts falling due after one year
2022
2021
Other creditors
5 Fund$
2022
Al 1 November 2021
Surplus (Deficit) for the year
226,695
13,5331
Al 31 October 2022
223,162

DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE
Detalled Income and expenditure account
for tho year ended 31 October 2022
2022
2021
Voluntary funds
67.338
44.754
Cost of generating funds
Other operating income-HMRC JRS Grant$
{70,871)
151.4561
25.635
Nel funds before Iransfers
13,533)
18.933
xcepiionai Kems
Income from investments
Interest receivable
Interest payat*le
Net movomont in funds
13,5331
18.933

DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE
Detailed income and expenditure account
for the year ended 31 October 2022
2022
2021
Funds
Voluntary funds
67.338
67.338
44.754
44.754
25.635
Other operatlng Income-HMRC JRS Grants
Administrative expenses
Employee costs".
Wages and salaries
54.797
54.797
41.055
41.055
P￿rnIses costs".
Rates
Light and heal
3.205
3.4(
6,611
205
2.053
2.258
General adminislialive expenses..
Telephone and fax
338
421
Bank charges
Finance cost
Insurance
Repairs and maintenance
21
1.100
7,125
8,963
1.151
4,5
7,643
Legal and professional costs..
Accountancy fees
500
500
500
500
70.871
51,456
10