Report of the Trustees Unaudited Financial Statements for Year Ended 31 August 2021 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 2021
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 2021
Report of the Trustees
The trustees present their report with the financial statements of the charity for the year ended 31 August 2021. 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
Dr M Ashi Chair S A Kidwai Trustee A M A Najmi 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 2021
Report of the Trustees
Report of the Trustees
The trustees have pleasure in presenting their report for the year ended 31 August 2021. 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.
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 2021, £53,946 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. The school was closed during this accounting period due to COVID
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 2021 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 resumed evening prayers during Ramadan following the closure in the prior year due to COVID19. 400 meals were served each night for the month
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 and signed on its behalf by:
Dr M Ashi [Electronic Signature]
…......................................................................
Dr M Ashi Trustee
Date: 20 July 2023
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:
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That accounting records were not kept as required by section 130 of the Act; or
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That the accounts do not accord with those records; or
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That the accounts do not comply with the accounting requirements of the Act; or
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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: 20 July 2023
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 31/08/2021
| 31.8.21 | 31.8.21 | 31.8.21 | 31.8.20 | ||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | Funds | Funds | ||
| INCOMING RESOURCES | |||||
| Income and endowments from: | |||||
| Donations and legacies | 2 | 153,243 | 42,233 | 195,476 | 177,737 |
| Charitable activities | |||||
| Investments | |||||
| Other | |||||
| Total incoming resources | 153,243 | 42,233 | 195,476 | 177,737 | |
| RESOURCES EXPENDED | |||||
| Expenditure on: | |||||
| Raising funds | 1,499 | - | 1,499 | 3,963 | |
| Charitable activities | 3 | 102,377 | 39,095 | 141,472 | 177,657 |
| Separate material item of expense | |||||
| Other | |||||
| Total resources expended | 103,876 | 39,095 | 142,970 | 181,620 | |
| NET INCOMING/(OUTGOING) RESOURCES BEFORE TRANSFERS |
49,367 | 3,139 | 52,506 | (3,883) | |
| Gross transfers between funds | |||||
| Net incoming/(outgoing) resources | 49,367 | 3,139 | 52,506 | (3,883) | |
| RECONCILIATION OF FUNDS | |||||
| Total fund brought forward | 611,022 | 60,106 | 671,129 | 675,012 | |
| TOTAL FUNDS CARRIED FORWAD | 660,389 | 63,245 | 723,635 | 671,129 |
Darul Isra Muslim Community Centre Trust Registered Charity: 1133380
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The notes form part of these financial statements Darul Isra Muslim Community Centre Trust Balance Sheet
For the year ended 31/08/2021
| 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 Net Current Liabilities TOTAL ASSESTS LESS CURRENT LIABLITIES NET ASSESTS FUNDS 7 Unrestricted funds Restricted funds TOTAL FUNDS |
31.8.21 £ Unrestricted funds 565,466 94,923 660,389 - 660,389 660,389 |
31.8.21 £ Restricted funds - 63,245 63,245 - 63,245 63,245 |
31.8.21 £ Total 565,466 158,168 723,634 - 723,634 723,634 660,389 63,245 723,634 |
31.8.20 £ Total 566,109 106,244 |
|---|---|---|---|---|
| 672,354 | ||||
| (1,225) | ||||
| 671,129 | ||||
| 671,129 | ||||
| 671,129 | ||||
| 611,022 60,107 |
||||
| 671,129 |
The Financial statements were approved by order of the board of trustees on 20th July 2023
Dr M Ashi [Electronic Signature]
…...................................................................... Dr M Ashi Trustee
Date: 20th July 2023
Darul Isra Muslim Community Centre Trust Registered Charity: 1133380
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The notes form part of these financial statements 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial
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 Foodbank |
31.8.21 £ 128,001 3,367 0 19,895 16,943 4,188 0 3,757 10,933 60 1,980 246 0 6,107 195,476 |
31.8.20 £ 89,652 20,559 14,850 13,191 3,851 6,748 6,779 3,916 3,834 380 300 399 13,278 0 |
|---|---|---|
| 177,737 |
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 Light and Heat Water Foodbank Other |
31.8.21 £ 78,784 504 26,588 15,013 0 - 1,678 660 6,994 1,871 0 0 4,808 346 3,582 643 141,472 |
31.8.20 £ 95,003 13,557 3,851 2,358 3,900 - 545 3,020 1,337 - - 52,219 0 0 0 1,866 |
|---|---|---|
| 177,657 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the year ended 31 August 2020.
Trustees' expenses
There were no Trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.
5. STAFF COSTS
| 5. STAFF COSTS | ||
|---|---|---|
| Wages and salaries Pensions |
31.8.21 £ 74,530 564 75,095 |
31.8.20 £ 78,703 593 |
| 79,297 |
The average monthly number of employees during the year was as follows
| 31.8.21 6 |
31.8.20 |
|---|---|
| 6 |
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 2021 Additions At 31st Aug 2021 Depreciation At 1st Sep 2020 Charge for the year At 31st Aug 2021 Net Book Value At 31st Aug 2021 At 31st Aug 2020 |
Improvement to property £ 562,895 562,895 - 562,895 562,895 |
Fixture & Fitting £ 18,393 18,393 15,179 643 15,822 2,571 3,214 |
Totals £ 581,288 |
|---|---|---|---|
| 581,288 | |||
| 15,179 643 |
|||
| 15,822 | |||
| 565,466 | |||
| 566,109 |
7. MOVEMENT IN FUNDS
| Unrestricted funds Unrestricted Restricted funds Iqra School Foodbank Waqf ECMC PPE Appeal Charity Appeals / Other Restricted total TOTAL FUNDS |
At 31.8.20 £ 611,022 5,111 0 49,758 95 1,293 3,850 60,107 671,129 |
Net movement in funds 49,367 60 2,525 4,188 246 (504) (3,376) 3,139 52,506 |
Transfers between funds - |
31.8.21 £ |
|---|---|---|---|---|
| 660,389 | ||||
| 5,171 2,525 53,946 341 789 474 |
||||
| 63,245 | ||||
| 723,634 |
Darul Isra Muslim Community Centre Trust Registered Charity: 1133380
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Darul Isra Muslim Community Centre Trust Statement of Financial Activities - Notes
7. MOVEMENT IN FUNDS (continued)
| Unrestricted funds Unrestricted Restricted funds Iqra School Foodbank Waqf ECMC PPE Appeal Charity Appeals / Other Restricted total TOTAL FUNDS |
Incoming resources £ 153,243 60 6,107 4,188 246 0 31,632 42,233 195,476 |
Resources expended £ (103,876) 0 (3,582) 0 0 (504) (35,008) (39,095) (142,970) |
Movement in funds £ 49,367 60 2,525 4,188 246 (504) (3,376) 3,139 52,506 |
|---|---|---|---|
Darul Isra Muslim Community Centre Trust Registered Charity: 1133380
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Darul Isra Muslim Community Centre Trust Detailed Statement of Financial Activities
| 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 Foodbank Total Incoming Resources RESOURCES EXPENDED Raising funds Prinitng, Postage & Stationery Support Costs Wages Pensions Sub-contractors Insurance Light and Heat Water 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 Foodbank Other Finance Bank Charges Total Resources Expended Net income / (expenditure) |
31.8.21 £ 128,001 19,895 0 3,367 1,980 16,943 4,188 0 60 246 0 0 3,757 10,933 6,107 195,476 31.8.21 £ 1,499 74,530 564 0 3,200 4,808 346 35,008 0 504 5,855 737 0 1,678 660 6,994 1,871 - 0 643 0 3,582 0 490 142,970 52,506 |
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 0 |
|---|---|---|
| 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 0 225 514 |
||
| 181,620 | ||
| (3,883) |
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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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