##
|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|
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||||||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|