2020-08-31-accounts

Report of the Trustees Unaudited Financial Statements for Year Ended 31 August 2020 Darul Isra Muslim Community Centre Trust

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust

Unaudited Financial Statements for Year Ended 31 August 2020

Contents

	Page
Report of the Trustees	3 to 5
Independent Examiner’s Report	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the Financial Statements	9 to 12
Detailed Statement of Financial Activities	13

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust Unaudited Financial Statements for Year Ended 31 August 2020 Report of the Trustees

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.

The trustees have pleasure in presenting their report for the current financial year ending 31 August. This report is prepared in accordance with the Trust Deed and the recommendations of the Statement of the recommended practice - Accounting and Reporting by Charities and complies with applicable law.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1133380

Principal address

21-23 Wyverne Road Cardiff CF24 4BG

Trustees

A M A Najmi Chair S A Kidwai Trustee Dr M Ashi Trustee

Independent examiner

Mahmood Izziden ACMA

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust Unaudited Financial Statements for Year Ended 31 August 2020 Report of the Trustees

Report of the Trustees

The trustees have pleasure in presenting their report for the year ended 31 August 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Constitution and Objectives

The centre, which is a recognised charity in England & Wales, is operated under the rules of its trust deed dated 1"January 2009 and as amended on 12'"October 2009.

COVID-19 Impact

The centre closed during lockdown on the 19th March 2020 during this time we moved content and classes where possible online, celebrating both Ramadan and Eid at home. The centre reopened on the 4th of August 2020 with new covid safety measures in place.

The Centre launched a PPE appeal working to supply all local GP Practices in Cardiff with PPE equipment.

The centre also setup a COVID support fund to provide advice, as well as a delivery service for those who are self-isolating. We also handed out over 1,945 hot meals to those who were struggling financially including but not limited to asylum seekers and refugees.

General Activities

The community uses the centre for daily prayers and the major communal congregation every Friday. Weekly study circles for men, women and youth are provided in English, Urdu, Arabic and Malay.

Waqf (Endowment) Project

Dar ul Isra launched a Waqf (Endowment) Project in May 2019 to purchase a freehold property where the rental income from the property will support a portion of the centre operating costs as the centre moves to a more self-sufficient financial model.

As of the 31st August 2020, £49,758 had been rasied for the project

East Cardiff Muslim Centre (ECMC)

Dar ul Isra acted as a sponsor and partner for East Cardiff Muslim Centre.

East Cardiff Muslim Centre is a separate community project in the East of Cardiff to accommodate the local community with an open space for youth activities, drop-in sessions for local community members, English language classes, health and wellbeing sessions and educational services.

A permanent space was secured on the 12th June 2019 with the purchase of a building for £185,000.

A separate not for profit organisation has now been formed and all restrcited funds have moved to ECMC

Iqra School

As part of the community activities, the Centre also run an afternoon faith school for children ages 5 to 15. Classes are held two hours a day, five days a week and are primarily focused on the recitation and memorisation of the Quran. This service stopped during COVID-19 Lockdown

Youth Activities

The centre has formed the DUI (Darul Isra) Youth committee to provide various youth activities and events for the community.

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust Unaudited Financial Statements for Year Ended 31 August 2020 Report of the Trustees

Interfaith Activities

Throughout the year, the centre organises a number of open days which are well attended by the public as well schools.

Ramadan

The mosque was closed during Ramadan due to COVID-19, however we contunined to serve approx 100 hot meals each night for the month for those who needed it.

1[st] Cathays Al-Huda Scout Group

1[st] Cathays Al-Huda Scout Group use of the lower hall of the Activity Centre to hold their weekly sessions for their 221 members throughout the week, Monday to Friday as well on Sunday.

The 1[st] Cathays Al-Huda Scout Group operates as in independent organisation and is registered with the scout Association. The Aim of the group is to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

Trustees responsibilities

The charity trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993) and that an independent examination is needed to examine the Accounts (under section 43(3)(a) of the 1993 Act), to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) in the 1993 Act); and to state whether particular matters have come to their attention.

Volunteers

Many volunteers give up their time to help in the centre’s various programmes and projects. Without their help, commitment and dedication we would not have achieved what we have. We would also like to thank our executive, members and the community for their support, advice, guidance, generous donations and constructive criticism. We are grateful to Allah for His blessings and pray He accepts our work in bringing the communities together for the common good of humanity.

Chair Rotation

The trustees have agreed the role of Chair will alternate between Dr M Ashi and A M A Najmi every two years.

Approved by order of the board of trustees on 6th May 2022 and signed on its behalf by:

Abu Muslim Ali Najmi [Electronic Signature]

…......................................................................

Abu Muslim Ali Najmi Trustee

Date: 6th May 2022

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust

Unaudited Financial Statements for Year Ended 31 August 2020 Independent Examiner's Report to the Trustees of Darul Isra Muslim Community Centre Trust

I report on the accounts for the year ended 31 August 2020, which are set out on pages five to nine.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1. That accounting records were not kept as required by section 130 of the Act; or

2. That the accounts do not accord with those records; or

3. That the accounts do not comply with the accounting requirements of the Act; or

4. That there is further information needed for a proper understanding of the accounts.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.

Mahmood Izzidien [Electronic Signature]

…......................................................................

Mahmood Izzidien ACMA

Date: 6th May 2022

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust Statement of Financial Activities For the year ended 31/08/2020

Notes INCOMING RESOURCES Income and endowments from: Donations and legacies 2 Charitable activities Investments Other Total incoming resources RESOURCES EXPENDED Expenditure on: Raising funds Charitable activities 3 Separate material item of expense Other Total resources expended NET INCOMING/(OUTGOING) RESOURCES BEFORE TRANSFERS Gross transfers between funds Net incoming/(outgoing) resources RECONCILIATION OF FUNDS Total fund brought forward TOTAL FUNDS CARRIED FORWAD	31.8.20 £ Unrestricted funds 123,702 123,702 3,963 104,129 108,092 15,610 595,412 611,022 15,610	31.8.20 £ Restricted funds 54,035 54,035 - 73,528 73,528 (19,493) 79,599 60,106 (19,493)	31.8.20 £ Total Funds 177,737 177,737 3,963 177,657 181,620 (3,883) 675,012 671,129 (3,883)	31.8.19 £ Total Funds 397,145
				397,145
				2,952 320,508
				323,460
				73,685
				73,685
				601,327
				675,012

The notes form part of these financial statements

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust Balance Sheet For the year ended 31/08/2020

Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Cash at bank and in hand Debtors Net Current Assets CREDITORS Amounts falling due withing one year 7 Net Current Liabilities TOTAL ASSESTS LESS CURRENT LIABLITIES NET ASSESTS FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS	31.8.20 £ Unrestricted funds 566,109 44,913 611,022 - 611,022 611,022	31.8.20 £ Restricted funds - 61,331 61,331 (1,225) (1,225) 60,107 60,107	31.8.20 £ Total 566,109 106,244 672,354 (1,225) (1,225) 671,129 671,129 611,022 60,107 671,129	31.8.19 £ Total 566,913 111,384
				678,297
				(3,285)
				675,012
				675,012
				675,012
				595,412 79,599
				675,012

The Financial statements were approved by order of the board of trustees on 6th May 2022

Abu Muslim Ali Najmi [Electronic Signature]

…......................................................................

Abu Muslim Ali Najmi Trustee

Date: 6th May 2022

The notes form part of these financial statements

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust Statement of Financial Activities - Notes

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. VOLUNTARY INCOME

General donations Gift Aid PPE Appeal HMRC furloughed worker's Grant Charity Appeals Property (waqf) Purchase donations Gift Aid - Waqf Project Zakat Al-Fitr Restricted Donations and collections Iqra School Fees Services ECMC donations ECMC Gift Aid	31.8.20 31.8.19 £ £ 89,652 101,519 20,559 - 14,850 - 13,191 - 3,851 10,210 6,748 35,437 6,779 - 3,916 - 3,834 - 380 27,469 300 - 399 222,510 13,278 - 177,737 397,145

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust Statement of Financial Activities - Notes

3. CHARITABLE ACTIVITES

Support Costs PPE Appeal Charity Appeals Charitable activities Restricted Donations and collections Iqra School Cleaning & refuse Telephone & Broadband Repairs and Maintenance Hall and Equipment Hire ECMC Property Purchase ECMC Expenditure Other Other	31.8.20 31.8.19 £ £ 95,003 76,432 13,557 - 3,851 10,210 2,358 7,774 3,900 - - 27,706 545 1,617 3,020 1,445 1,337 3,418 - - - 185,373 52,219 4,572 1,866 1,962 177,657 320,508

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2018.

Trustees' expenses

There were no Trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2018.

5. STAFF COSTS

Wages and salaries Pensions	31.8.20 31.8.19 £ £ 78,703 41,691 593 204 79,297 41,896

The average monthly number of employees during the year was as follows

31.8.20	31.8.19
6	5

No employees received emoluments in excess of £60,000.

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust Statement of Financial Activities - Notes

6. TANGIBLE FIXED ASSETS

Cost At 1st Sep 2020 Additions At 31st Aug 2020 Depreciation At 1st Sep 2019 Charge for the year At 31st Aug 2020 Net Book Value At 31st Aug 2020 At 31st Aug 2019 7. CREDITORS FALLING DUE WITHIN ONE YEAR MEND (Muslim Engagement & Development)	Improvement to property £ 562,895 562,895 - 562,895 562,895	Fixture & Fitting £ 18,393 18,393 14,376 804 15,179 3,214 4,018	Totals £ 581,288
			581,288
			14,376 804
			15,179
			566,109
			566,913
			31.8.20 £ 1,225
			1,225

8. MOVEMENT IN FUNDS

Unrestricted funds Unrestricted Restricted funds Iqra School Waqf ECMC PPE Appeal Charity Appeals / Other Restricted total TOTAL FUNDS	At 31.8.19 £ 595,412 4,731 36,231 38,637 - - 79,599 675,011	Net movement in funds 15,610 380 13,527 (38,543) 1,293 3,850 (19,493) (3,883)	Transfers between funds -	31.8.20 £
				611,022
				5,111 49,758 95 1,293 3,850
				60,107
				671,129

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust

Statement of Financial Activities - Notes

8. MOVEMENT IN FUNDS (continued)

Unrestricted funds Unrestricted Restricted funds Iqra School Waqf ECMC PPE Appeal Charity Appeals Restricted total TOTAL FUNDS	Incoming resources £ 123,702 380 13,527 13,677 14,850 11,601 54,035 177,737	Resources Movement in expended funds £ £ (108,092) 15,610 - 380 - 13,527 (52,219) (38,543) (13,557) 1,293 (7,751) 3,850 (73,528) (19,493) (181,620) (3,883)

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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Darul Isra Muslim Community Centre Trust Detailed Statement of Financial Activities For the year ended 31/08/2020

INCOMING RESOURCES Voluntary Income General donations HMRC furloughed worker's Grant General donations (Youth) Gift Aid Services Charity Appeals Property (waqf) Purchase donations Property (waqf) Purchase Gift Aid Iqra School Fees & donations ECMC donations ECMC Gift Aid PPE Appeal Zakat Al-Fitr Restricted donations Total Incoming Resources RESOURCES EXPENDED Raising funds Prinitng, Postage & Stationery Support Costs Wages Pensions Sub-contractors Insurance Light and Heat Charitable activities Charity Appeals Restricted Donations and collections PPE Appeal Charitable activities Charitable activities (Youth) Iqra School Cleaning & refuse Telephone & Broadband Repairs and Maintenance Hall and Equipment Hire ECMC Property Purchase ECMC Expenditure Other Depreciation F+F Equipment Other Finance Bank Charges Total Resources Expended Net income / (expenditure)	31.8.20 £ 87,487 13,191 2,165 20,559 300 3,851 6,748 6,779 380 399 13,278 14,850 3,916 3,834 177,737 31.8.20 £ 3,963 78,703 593 0 2,840 6,727 3,851 3,900 13,557 1,255 1,103 0 545 3,020 1,337 5,915 - 52,219 804 548 225 514 181,620 (3,883)	31.8.19 £ 101,519 - - - - 10,210 35,437 - 27,469 222,510 - - - -
		397,145
		31.8.19 £ 2,952 41,691 204 20,834 2,700 11,002 10,210 - - 7,774 - 27,706 1,617 1,445 3,418 - 185,373 4,572 1,004 - - 958
		323,460
		73,685

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The page does not form part of the statutory financial statements

Darul Isra Muslim Community Centre Trust Registered Charity: 1133380

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