Registered number 1115612 DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Income and Expenditure Accounts 31 October 2024
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Report and accounts Contents Page Charity information Trustees, report Accounlant$' report Profil and loss account Balance sheet Cash flow slatemenl Notes to the accounts 7-10
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Trust Information 92 -96 Lapage Street, Bradford, BD3 9PJ Trustees 1 Qari Mohammad Shafi (Chair) 2 Mohammed Naeem 3 Hafiz Shabbir Ahmed Bank Lloyds TS8 Accountant3 APEX ACCOUNTANTS 17 KILLINGHALL ROAD BRADFORD WEST YORKSHIRE 8D3 8DN Reglstered number 1115612
DARUL ULOOM JAAItA MOHAMMADIA ISLAMIC EOUCATION AND CULTURE CENTRE R•glster¢d number.. 1116612 Tru$teos' Report The Darul Uloom Jarnia Mohamrnaclia13lam¢ Edu¢alion and Culture Centre hacl an Incon of £89846.00 In the year ended 3111012024 and is elwjible for Independent exemption. As the chanty Is belthv the audil Ihre¥hoSd Il nlgy also prepare a sirnplt annual report (refer lo CC15a chanty Repvrling and AccL)unlin9 The assenlials and charils (Accounis and Reportsl Regulations 20081. The irusi was ¢stablished wilh the Intention of to provhle IslamK education and c4Jnural faalrties lo Wl cAmrnunity. 11 Is governed by a deed of trust last Updated In July 2006. Tho boafd of Irusiees oversee the runnin9 of Ihe charity cn a day lo day bajis. dec1510nJ are made I board een9> which are held frequenlty Ihrough Ihe yoar. Tha Iwslees give Ih¥ir lime fro? and re¢eive no financi81 benefits. The exisling trustees are regpen)Ible lor the re¢ruilnnl of nthv Iru51ee>. Obl•ctl¥¢• The obiws ol the chanty #re sei out In the Char5 Iru¥l de¢d and 8ummarisea as l¢lltrws'.. To advan •duc4li¢n by wovK15ng lacilili¢$ lor Insiruclts)n in Ih• lltsmic lailh To advjnce th• Muslim loilh A¢tlvltl?i ind achl•v•m•n Tha charity t•rrie$ out a range ol 8cli¥ilio$ In pul$uan ¢f 11$ ch8ril•bl• oimi. Our Majiid providé ¢enlre l¢r our prayers and wor$hip and the a¢livilie$ aJsociai•(J wilh ¢ur lailh, The M85iid Is epen all day lor d#ity and Fiiday prayers. Memrijalion ol the quran Is an irnw1ani ellrwnl of relKJiouJ e#ue8lion and training. W$ conlinu¢ io pioviue Ihi$ facility lor Ine yeuno peopla In th? Mosque. Wtr are p?584 this programrne which eoniinues lo run succosglulty wilh over 32 youn9 people regularty allending these cLg$sei. Truité•g' reapon8lbllltle• The Iru51ees are responsible for preparing the report and 8ccouni$ in ac¢ordJncè wrylh appluble I •nd rtgulJlion¥, ChBrity law require¥ the irujlees lo prepare 8ccounls for e8¢h financi•l year. Vnder Ih•l law Ihg Irv8letr8 have elected lo prepar? Ihe Bcuunii In Bttor¢onc¢ wilh United Kingdom Gener¥lty ApIe# A¢couniing Pract (Uniied King(Jorn Accounting Slandards and applble lawl. Under charity law Ihe Iiuslees musl noi ¥ppiov¢ the ae¢ounl8 unless Ihey ara 8&115fied that they give a Iwe and lair vithv of the slate of allairs ¢1 Ihe tru51 and ol the profil er loss of Ihe Iru$i for thai per. In pfepanng Ihe$e •c¢ounls, Ihe Irusl¢e> ar8 required lo. se1¢ iuilable gccounling policles and then apply Ihem consislenlty, ke iudgemenl$ and e$iimale$ Ihal ar$ feasonable and prudent. prepai¢ the a¢¢ounls on the g¢ing concern O•si¥ un¥s Il Is In¥pproprie lo presum thai the mpany will continue In èusinèg$. The Irujlees Are ieipon51blt lor keepin9 8dèquale Éccounling record¥ Ihal af¢ sumtienl lo $hthv an txplain Ihe charity's tronc1)ns antt di5cbse with reosonabl¢ accur•w al any time Ihe finan¢l¥l P¢511ion ¢1 Ihe eharily and enable Ihem 10 ensure that Ih• accounts comply wilh th+ Charity Act. Théy are 0150 responslbl¢ for $afegvardirtg Ihe 8$sels of the charity and henc¢ lor taking r?awnabl¢ Jlepi lof the prevention 8nd dele¢lion ol fraud and olher Irre9ulanlies. Appfoved by Ihe Irusiees and signed ¢n Ils behalf by. QARI MOHAMKND SHAFI Ichairl 30 Au9usI 2025 s pAFI
OARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Accountants, Report Ac¢ount¥nt$' rèport to the trustoas of DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCAMON AND CULTURE CENTRE I report on Ihe aUnIS ol Ihe Trusl lor the year ended 31 Oclober 2024 The ¢hprity's Iruslee3 are responsiblelor preparation of the accounts. The chaty's Irusiees consider Ihal an audit is not required for Ihis year under section 144121 of Ihe Charities Acl 2011 (the 2011 A¢ll and that Jn independent examinalion 1$ needed. 11 is my fesponsibility lo.. 11 examine Ihe oc¢ounl$ under 8eciion 145 01 the 2011 Acl 2> to follow the procedure8 laid down in the general Oirecllons glven by the Charity Commisslon under 8ecllon 14515llbl ol the 2011 A¢l', and 3110 slate vtheiher particular mallers have come lo my Jllenlion 8asl• ol Independ•nt èx•mlll•rf• r•port My ex8mlnation was ¢arrled out In accofdane¢ wlh Ihe general t)irecllons glven by the Charity Comm1351on. An examlnallon Sncludes a rewew ol the accounting records kept by Ihg Charily and a comparison ol the a¢counls presenle<J th those records. 11 also includes conslderalion ol any unusual items or disclo¥ures in Ihe accounts, and seeking explanations from yQL as Irusiees concerning any such mailers. The procedures undertaken do not provlda Bll the evidence that would be required in an audit and Consequenlly no oplnlon 1$ given as lo whether Ihe accoun1$ present a 'lrue and fabr vievl and the report is limited lo Ihoge mallers Sel oul in Ihe slalemenl below. Ind•pend•nt •xmlnor'• •t•tgm•nl In ¢onneclion vllh my examSn8lion. no maller h85 come lo my 8llenlion'. 111 Which glve5 me reoson8ble cau88 lo bellèvè Ihal In ony malerial re8pecl the requlremenls.. to keep accounllng records In aecordance th section 130 of the 2011 Act.. and lo prepare aceounls lch acrd Mlh the accounllng records and compy wlh Ihe accounting requlremenls ol Ihe 2011 Act h8vg nol been mel.. or 121 To ¥thlch. In my oplnlon, allenllon should be dra In order lo enable a proper under81andlng ol Ihe a¢¢ounls lo bfj reached. APEX ACCOUNTANTS Accounlanl$ 17 KILLINGHALL ROAD 8RADFORO WEST YORKSHIRE BD3 8DN 30 August 2025
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Income and Expenditure Account for the year ended 31 October 2024 Notes 2024 2023 Income Voluntary funds Other funds 89,846 88.521 Total Incoming Funds 89.846 88,521 Cost of providing seNices (78.608) (84,237) Other operating income -HMRC JRS Gr8nl$ Net funds before transfers 11,238 4,284 Gains and losses on revaluation of fixed assels Net movement In funds 11,238 4,284 Total Funds brought forward 227,446 223,162 Total funds carrled forardS 238,684 227,446
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Statement of Assets and Liabilitles as at 31 October 2024 Notes 2024 2023 Flxed assets Tangible asset5 226.322 208,447 Current assets Cash at bank and in hand 12.862 19,999 Creditors: amounts falllng due wlthln one year (5001 11,000) Net current asset8 12,362 18,999 Total assets less currant Ilabllltles 238.684 227,446 CredStors: amounts falllng dua after more than one year Net a339ts 238.684 227,446 The funds of the charlty: Surples and Deficile account 238,684 227,446 Total funds 238.684 227,446 QARI MOHAMMAD SHAFI (Chairl Approved by the trustees on 30 August 2025
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Cash Flow Statement for the year ended 31 October 2024 2024 2023 Cash generated frorn operatlons Operating profil Reconciliation to cash generated from operations: Increase in creditors 11,238 (500) 10,738 Purchase of tangible fixed assets {17,875} Net Increase In cash Cash at bank and in hand less overdrafts at 1 November Cash at bank and In hand less ovardrafts at 31 October {7,137) 19,999 12,862 19,999 19,999 Consistin9 Of.. Cash at bank and in hand 12,862 19,999
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Notes to the Accounts for the year ended 31 October 2024 1 Accounting policies Basis of preparatlon The accounts have been prepared under Ihe historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). Tumover Turnover represents the value. net of value added lax and discounts, of goods provided to customers and work carried oul in respect of seNices provided lo customers. Depr•clatlon Depreciation has been provided at the following rates in order to write off the assets over their e¥timaled useful lives. Plant and machinery Motor vehicles 150/0 Reducing Balance 180/0 Straight line Stocks Stock is valued at the lower of cost and net realisable value. Deferred taxatlon Full provision is made for deferred taxation resulting from timing differences beeen the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the lax rates which are expected to apply in the periods when the liming differences will reverse. Forelgn currencles Transactions in foreign currencies are recorded al the rate ruling al the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance Sheet dale. All differences are taken lo the profil and loss account. Leaslng and hlre purchase commltments Assets held under finance leases and hire purchase contracts, whir.h are those where substantially all the risks and rewards of ownership of th¢..., asset have passed to the company, are Capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments oulslanding. Renlals paid under operating leases are charged lo income on a straight line basis over the lease term. Pensions The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Notes to the Accounts for the year ended 31 October 2024 2 Tangible flxed assets Plant and machinery etc Land and bulldlngs Total Cost Al 1 November 2023 At 31 October 2024 202,309 202,309 6.138 24,013 208,447 226.322 Depreclatlon At 31 October 2024 Net book value At 31 October 2024 202.309 24,013 226,322 At 31 October 2023 202,309 6,138 208,447 3 Credltorn: amounts falllng due wlthln one year 2024 2023 Trade creditors 500 1,000 4 Credltors: amounts falllng due after one year 2024 2023 Other creditors 6 Funds 2024 At 1 November 2023 Surplus (Deficit) for the year 227,446 11.238 Al 31 October 2024 238,684
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Detailed income and expenditure account for the year ended 31 October 2024 2024 2023 Voluntary funds 89,846 88.521 Cost of providing services Other operating income -HMRC JRS Grants (78.608) (84,2371 Net funds before transfers 11.238 4,284 txcepiionai Iiems Income from investments Interest receivable Inierest payatsie Net movement In funds 11,238 4,284
DARUL ULOOM JAMIA MOHAMMADIA ISLAMIC EDUCATION AND CULTURE CENTRE Detailed income and expenditure account for the year ended 31 October 2024 2024 2023 Funds Voluntary funds 89,846 89,846 88,521 88,521 Other operatlng incom•-HMRC JRS Grants Adminlstratlve expenses Employee costs.. Wages and salaries 59,800 59,800 74,766 74,768 Premises costs.. Rates Light and heat 1,792 8,165 9,957 2,331 3,975 6,306 General administrative expenses.. Telephone and fax 373 341 Bank charges Finance cost Insurance Repairs and maintenance 3,143 3,576 8,351 1,414 910 2.665 Legal and professional costs.. Accountancy fees 500 500 500 500 78,608 84.237 10