## **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
1
## **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:
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: **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
7
## 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
11
## **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
12
## **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)**|
## **--- END ---**
The page does not form part of the statutory financial statements
Darul Isra Muslim Community Centre Trust Registered Charity: 1133380
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