2022-08-31-accounts

Trustees/Directors:	Trustees/Directors:	Trustees/Directors:				Vashiullah Bodiyat	Vashiullah Bodiyat
						Omar Rashid Kholwadia
						Umar Kika
Company	Secretary:					Vashiullah Bodiyat
School Director:						Omar Rashid Kholwadia
School Head Teacher:						Abdulrahman	Kayat
Head of Islamic Studies:						Hasib Mayet
Curriculum		Lead:				Shoaib Patel
Head ofBoard and Welfare:						Bilal Sheikh
Charity Registration			Number:			1124091
Company	Registration			Number:		6421563
Date of incorporation:						8th November	2007
Charity Office/Registered					Office:	Harry Street
						Off Wakefield	Road
						Bradford
						West Yorkshire
						BD4 9PH
Website:						www. dawatuli	aan,or	.uk
Accountants:						Forrest Burlinson
						Chartered Accountants		& Registered	Auditor
						20 Owl Lane
						Dewsbury
						WF12 7RQ
Independent		Examiner:				E Suleman
Bankers:						HSBC Pic		Barclays Bank	Pic
						PO Box45		Market Place
						47 Market Street		Dews bury
						Bradford		West Yorkshire
						West Yorkshire		WF13 1PS
						BD1 1LW
Solicitors:						Khan &Co Solicitors
						47 Cape Hill
						Smethwick, Birmingham
						B664SF

			CONTENTS
				Page
Trustees' Report				1-4
Independent	Examiners	Report
Statement of	Financial Activities
Balance Sheet
Statement of	Cash Flows
Notes to the financial statements				9-13

					Company	No. 6421563
STATEMENT OF FINANCIAL ACTIVITIES(INCORPORATING			AN INCOME AND EXPENDITURE		ACCOUNT)
FOR THE YEAR ENDED 31AUGUST 2022
		Unrestricted		Restricted	2022	2021
			funds	funds	Total	Total
		Notes	E	E	E	E
Income:
Donations and similar income			22,149	3,876	26,025	129,684
Grants						129,514
Income from charitable	activities:
School income		4	567,505		567,505	513,438
Total Income			589,654	3,876	593,530	772,636
Expenditure:
Charitable activities:
Academic and School costs		5	547,899		547,899	500,433
Property and Equipment	costs	6	132,855	115,875	248,730	284,134
Administration costs		7	31,101	13,325	44,426	8,009
Governance costs		8	11,863	694	12,557	19,744
Total Expenditure			723,718	129,894	853,612	812,320
Net Income/(Expenditure)			(134,064)	(126,018)	(260,082)	(39,684)
Transfers		17	51,412	(51,412)
Net movement in funds			(82,652)	(177,430)	(260,082)
Reconciliation offunds:
Total funds brought forward			40,306	124,979	165,285	204,969
Total funds carried forward			(42,346)	(52,451)	(94,797)	204,969

DARUL ULOOM DA	WATUL IMAAN		Charity No. 1124091
BALANCE SHEET AS	AT 31STAUGUST 2022		Company No. 6421563
			Total	Total
			2022	2021
		Notes	E	E
Fixed Assets
Tangible assets			2,220,827	2,360,679
Current Assets
Debtors and prepayments		14	90,594	44,266
Cash at bank			38,437	36,364
Cash in hand				1,412
			129,031	82,042
Creditors: Amounts	falling due within one year
Other current liabilities		15	(480,415)	(376,901)
Net current liabilities			(351,384)	(294,859)
Total assets less current liabilities			1,869,443	2,065,820
Creditors: Amounts	falling due after more than one year
Loans		16	(1,964,240)	(1,900,535)
Net Assets			(94,797)	165,285
FUNDS
Restricted Funds		17	(52,451)	124,979
Unrestricted Funds		17	(42,346)	40,306
			(94,797)	165,285

				2022	2021
			Notes	Total	Total
				E	E
Net cash used in operating	activities		19	(56,529)	94,169
Cash flows from investment	activities:
Purchase offixed assets				(6,515)	(45,422)
Net cash provided by (used	in) investing	activities		(6,515)	(45,422)
Cash Flows from financing	activities
Additionalloans/(repayment)				63,705	(47,117)
Cash from financing activities				63,705	(47,117)
Increase/(decrease) in cash	and cash equivalents		during the year	661	1,630
Cash and cash equivalents	brought forward			37,776	36,146
Cash and cash equivalents	carried forward			38,437	37,776

DARUL ULOOM DAWATUL IMAAN	DARUL ULOOM DAWATUL IMAAN
NOTES TO	THE ACCOUNTS FOR THE YEAR ENDED 31STAUGUST 2022
1	Accounting Policies
1.1	Basis ofpreparation ofaccounts
	The fmancial statements have been prepared in accordance with Accounting and Reporting by			Charities:
	Statement of Recommended Practice app geehie to charities preparing their accounts in accordance						with
	the Financial Reporting Standard applicable in the UK and Rebublic of Ireland (FRS102) (effective					1January
	2013) - (Charities SORP (FRS102)),the Financial Reporting Standard	applicable	in the UK and republic of
	Ireland (FRS102)and the Companies Act 2006.
	Assets and liabilities are recognised at historical cost ortransaction value unless		otherwise stated		m		the
	relevant accounting policy note.
	The Charity meets the defimtlon of a pubgc benefit entitiy as defined	by FRS102.
	The financial statements have been prepared on the going concern basis which		assumes that current				and
	future sources offunding and support will be more than adequate for the charitable company's			needs.
1.2	Company status
	The Charity is a company limited by guarantee. Membership ofthe company is		open to individuals			who
	apply to the Charity in the form required by the Directors; who adhere to the teachings ofthe Our'an						and
	The Sunnah ofRasoolugah (saw) and his dighteous companions according tothe interpretation			and
	accepted view ofthe Ah(us Sunnah Wal James'ah and as expounded	by the Pious Predecessors		of	the
	four recognised schools ofJurisprudence and in particular the founding scholars		of Darul Uloom
	Deoband and are approved by the Directors.
	In the event ofthe company being wound up, the liability in respect	ofthe guarantee is limited		to	610per
	member ofthe company.
	The number ofmembers as at31stAugust 2022 was 3.
	As the company does not trade for profit, the trustees have taken advantage of		Section 474(2) ofthe
	companies Act 2006 and have prepared an income and expenditure	account instead ofa profit		and		loss
	account.
U3	Funds structure
	Unrestricted funds comprise those funds which the trustees are free	to use in accordance with the
	charitable objects.
	Restncted funds comprise the 'New project' fund for the construction	of a new building as outlined				in the
	Trustees report.
1.4	income
	Ag incoming resources are Included in the Statement of Financial Activities when the Charity is entitled
	to the income and the amount can be quantified with reasonable accuracy. The		following specific		pohcies
	apply to categories ofincome:
	Donation ofservices and facilities are included at the value tothe Charity where		this can be quantified.
	Donated goods for ongoing use by the Charity are recognised as tangible fixed assets and included					as
	incoming resources when receivable.
	No amounts are included in the financial statements for services donated by volunteers.
	Incomings are stated before ag expenses.
1.3	Expenditure
	Ag expenditure is accounted for on an accruals basis and has been classified under headings that
	aggregate ag costs related to the category.
	Charitable Activities comprise ag costs identified as wholly or mainly	attributable	to achieving the
	charitable objects ofthe Charity, including the costs ofdisseminating	information	in support of
	charitable activities. These costs include staff costs, wholly or mainly	attributable	to ensuring the public
	accountability ofthe Charity and its compliance with regulation.
1.6	Pensions
	The charity operates a stakeholder pension scheme for its employees.	The charity has no liabgity		beyond
	making its contnbutlons and paying across the deductions forthe employee's contributions.

				Unrestricted	Restricted	2022	2021
				Funds	Funds	Total	Total
				1	E	6	1
2	Donations
	Donations			22,149	3,876	26,025	129,684
	Donated assets					0	0
				22 149	3876	26,025	129,684
3	Grants
	Government Grants					0	30,000
	HMRCJR5	Grants				0	99514
					0	0	129,514
4	School income
	Schoolfees			540,626		540,626	496,376
	Textbooks	and stationery		1,417		1,417	40
	Examination fees			10,900		10,900	7,750
	Mlsceganeous income			5,062		5,062	1,297
	Tuck shop	sales		8,250		8,250	6,510
	Telephone	receipts		1,250		1 250	1,465
				567.505		56/505	513438
5	Academic and School costs
	Wages and	national	insurance	348,913		348,913	349,032
	Meals, provisions, etc			66,872		66,872	38,705
	Tuckshop	purchases		8,610		8,610	8,881
	Tuition fees			1,584		1,584	0
	Teaching materials			4,321		4,321	5,022
	Examination	fees		5,000		5,000	11,064
	School Trip	Expenses		1,981		1,961
	Security and supervision			110,618		110,618	87,729
				547899		547899	500433

UL ULOOM DAWATUL IMAAN	UL ULOOM DAWATUL IMAAN											Charity No. 1124091
S TO	THE ACCOUNTS FOR THE YEAR ENDED 31STAUGUST 2022											Company Iao.64MSBS
6	Property and Equipment		costs
	Rates and Water							23,057			23,057	23,090
	Heat and light							45,071			45,071	40,026
	Insurance							5,297			5,297	10,245
	Repairs and renewals							20,189			20,189	55,825
	Cleaning and laundry							8,749			8,749	10,898
	Depreciation - Freehold							2,858			2,858	2,858
	Depreciation - Leasehold		property		improvements				115,875		115,875	115,875
	Depreciation - fixtures, fittings and				equipment			27,634			27634	25,317
								132,855	115.875		248 730	284 134
								Unrestricted	Restricted		2022	2021
								Funds	Funds		Tota I	Total
								6	6		6	6
7	Administration and Managing the				Charity/Governance			costs
	Printing, postage and	stationery						3,369			3,369	3,503
	Telephone							2,715			2,715	3,196
	Travelling costs							1,581			1,581	0
	Training costs							2,809			2,809	696
	Bad debts written off							19,480			19,480	0
	Miscellaneous expenses							305			305	450
	Bank charges							842	13	325	14167	164
								31101	13325		44 426	8009
8	Governance costs
	Professionalfees							11,863		694	12,557	19,744
9	Support costs
	Management/administration							19,948			19,948
	Accounting costs							3,646		550	4,196
	Office costs							12223		M	12,311
								35,817		638	36455
	Management and administrations				costs are allocated		an	atime basis
	Accounting and office	costs are		based on		actual costs
10	Net movement in funds
	This is stated after charging:
	Depreqation oftangible		assets					30492	115875			146,367
									Employers			Approx.
11	Staff costs							Gross wages	Nl			Avge. No.
								E				ofe'ees
	Staff							437 649	16.681			33
	The average full-time	equivalent		number		ofemployees	is 24.
	There are no employees		with emoluments			above 660,000 in the period.

DARUL ULOOM DAWATUL IMAAN	DARUL ULOOM DAWATUL IMAAN								Charity No. M24091
NOTES TO	THE ACCOUNTS FORTHE	YEAR ENDED 31STAUGUST 2022							Company Iilo. 6421563
13	Tangible Fixed Assets		Freehold		Leasehold	Office and		Furniture
			Property		Premises	Other		and
					Improvement: 6	Equipment f		Fliituras 1	Total 1
	Cost
	At 31August 2021			248209	2,896,888	183,725		224,095	3,552,917
	Additions					5,015		1,500	6,515
									0
	At 31August 2D22			248 209	2.896888	188.740		225 595	3 559432
	Depreciation
	At 31August 2021			17,881	852,997	118,278		203,082	1,192,238
	Charge for the period			2,858	115,875	22,070		5,564	146,367
	At 31August 2022			20739	96 872	140348		208 646	1.338605
	Net book value
	At 31August 2022			227 470	1928016	48392		16949	2 220 827
	At 31August 2021			230328	2043891	65 447		21,013	2,360679
								2022	2021
								Total	Total
								1	1
14	Debtors
	Fees due but not received net of bad debt provision							88,957	39,187
	Otherdebtors							333	200
	Prepayments							1,304	4,879
								90594	44,266
15	Creditors
	Loans							165,284	151,751
	Other creditors							32,187	21,813
	Deposit for contmgency							19,600	15,600
	Inter account with DUDI Trust							104,735	104,735
	Taxation and social security							4,295	3,607
	Pensions							2,000	2,197
	Wages							95,217	32,220
	Accruals							57098	44,978
								480,416	376,901
								2022	2021
								Total	Total
								E	6
16	Loans
	Loans repayable within	2to 5 years						585,026	510,026
	Loans repayable after 5	years						1,379,214	1,390,509
	Loans repayable beyond	2 years						1,964,240	1,900,535
	These loans have been received from private individuals		in	order to	facilitate the construction		of	the new
	building j'New Project'j.

Analysis of Funds
			Incoming	Resources	31August 2022
		8/Fwd	resources	expended	Transfers	C/Fwd
		E	1	E	E	E
New project - Restricted		124,979	3,876	(129,894)	(51,412)	(52,451)
General Fund - Unrestricted		40306	589+54	723718	5 412	42346
		165.285	593530	853612	0	94 797
Analysis of Funds-Previous	year
			Incoming	Resources	31	August 2021
		8/Fwd	resources	expended	Transfers	C/Fwd
		E	E	E	E	E
New Project - Restricted		226,550	16,212	(117,783)		124,979
General Fund- Unrestricted		21,581	756 424	694 37)		40,306
		204.969	77 636	812,320		165285

Analysis	of Ne	t Ass	ets	De	tween	Funds
								General	New
								Fund	Project		Total
								E	8		E
Tangible	fixed	assets						292,575	1,928,252		2,220,827
Current assets								110,468	18,563		129,031
Creditors	falling due		within		one year			(316,389)	(164,026)		(480,415)
Creditors	falling due		after		more than one year			(129,000)	(1,835,240)		(1,964,240)
								(42,346)	(52,451)		94.797
Analysis	of Net Assets			getween		Funds-previous	year
								General	New
								Fund	Project		Total
								8	E		E
Tangible	fixed	assets						316,552	2,044,127		2,360,679
Current assets								79,711	2,331		82,042
Creditors	falling due		within		one year			(226,957)	(149,944)		(376,901)
Creditors	fa8Ing due		after		more than one year			(129,000)	(1,771,535)		(1,900,535)
								40,306	124,979		165,285
Reconciliation		ofnet movements				In funds to net	cash	flow from operating activities
											2022		2021
										E		E
Net movement		in funds									(260,082)		(39,684)
Add back depreciation				charge							146,367		144,050
Decrease	(increase)		in debtors								(46,328)		71,845
Increase	(decrease)		in creditors								103,514		(82,042)
Net cash	used	in operating			activities						56,529		94,169

			Total
			Unrestricted	Restricted
			Funds	New		2022	2021
			General	Project		Total	Total
			E	6		f
INCOME
Donations			22,149	3,876		26,025	129,684
Donated assets
School fees			540,626			540,626	496,376
Textbooks and Stationery			1,417			1,417	40
Examination fees			10,900			10,900	7,750
Miscellaneous income			5,062			5,062	1,297
Tuck shop sales			8,250			8,250	8,510
Telephone receipts			1,250			1,250	1,465
Government Grants						0	129,514
			589,654	3,876		593,530	772,635
Wages and national	insurance		348,913			348,913	349,032
Meals, provisions, etc			66,872			66,872	38,705
Tuck shop purchases			8,610			8,610	8,881
Tuition fees			1,584			1,584
Teaching materials			4,321			4,321	5,022
Examination fees			5,000			5,000	11,064
SchoolTrip Expenses			1,981			1,981
Security and supervision			110,618			110,618	87,729
Rates and water			23,057			23,057	23,090
Heat and kght			45,071			45,071	40,026
Insurance			5,297			5,297	10,245
Repairs and renewals			20,189			20,189	55,825
Cleaning, hygiene and		laundry	8,749			8,749	10,898
Depreciation			30,492	115,875		146,367	144,050
Printing, postage and	stationery		3,369			3,369	3,503
Telephone			2,715			2,715	3,196
Travelling costs			1,581			1,581
Training costs			2,809			2,809
Bad debts W/o			19,480			19,480
Miscellaneous expenses			305			305	450
Bank and credit card	charges		842	13,325		14,167	184
Professional fees			11,863		694	12,557	19,744
			723,718	129,894		853,612	812,320
(Excess ofexpenditure		over income)	-134,064	-126,018		-260,082	-39,684
Transfer offunds			51,412	-51,412
Fund balances brought		forward	40,306	124,979		165,285	204,969
Fund balances carried forward			-42,346	-52,451		-94,797	165,285