Report of the Trustees Unaudited Financial Statements for Year Ended 31 August 2023 Darul Isra Muslim Community Centre T1 Darul Isra Mu3Jim Communty Centre Trust Registered Charity." 1133380
Darul Isra Mu8llm Community Centre Tru8t unaudIt Flnan¢ial Statements frr Year Ended 31 August 2023 Contents Report ofth8 Trustees 3to5 Independent Examinerfs Report str1eEnt of Financ4al A("vrbes Balar Sheet Notes lo the Financlal Statements 9t012 Detailed Statement of Financ4al Acbvibes 13 Darul Isra Muslim Communty Centre Trust Registered Charity". 1133380
Darul Isrn Muylirn Community Centre Trust UnaudIt Financial Statements for Yèar Ended 31 August 2023 Report of the Trusto9s The trustees present their repryt wth the finanoal statements of the charity frlh¢ year ended 31 August 2023. The trustees have adopted the provisrons ofthe Statemert of R¥y))mmended Practice (SORPI'ACCntin9 and Rep)rbng by Ch8nb"es' issued in March 2005. Th8 trustees have eSsU in wesenlirwj their p¢t for the ojrrent f4uncial year dIrVj 31 August Thi$ roport IS prepar&J in aoxrdance with the Trust Deed and the recommendations of the Statement of the re(KJmmended practice. A(zounting aTrJ RewlirvJ by Charities arKI c{nleS apFlicat4e REFERENCE AND AOMINISTRATIVE DETAILS Rfrglstèr Charity nurnber 1133380 Principal address 21-23 Wyveme Ro&J Cardiff CF24 4BG Trustees AMANaimi Dr M Ashi S A Ki¢tsai Chair Ind•pendent examinor Mahmwj Izziden ACMA STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng d¢¢umerrt The charity 1$ contrdled by its g)veming drMmenL a deed oftrusL arnl ttfflstrtute5 an uThncorporated d)anty. Risk management The Iruslees have a duty to Mlentify and review the risks to W1Ch the cwity is exF(Js&J aThJ to ensure appropriate o)nlrds are in place to provide reasOnale aSSurae ¥Janst fra1 and errcf. Darul Isra Muslim Comnwnty Centre Trust Registergd Charity.. 1133380
Darul Isra Musllm Communty Centre Tn Unaudited Financlal Stat•rngnts for Year Ended 31 August 2023 Report of the Trustees The trustees havè Pleasu in presenting their raport fry the year ended 31 August 2023. The trustees have adopted the provisions of A¢¢¢wnting and ReF4Nling by Chanb"es.' Statement of Recommended Pra1(% applicable to charities pparing their accounts in ac¢ordaEKe with the Financi RepIng StarKlard applicable in the LJK and Republic of Ireland IFRS 102). Constitution and Objectives Thtr Cent, whith is a recoJnised charity in ETrJland & Wath. 1$ oreraled undw rules of its trust deed d81ed 1"January 2009 and as amended on 12Ctober 2009. General Activtttes Thè communrty uses the centre daity prayers and the may communal congregation every Friday. Week study cArdes for men, Wfxnen and youlh are provkled in ErvJlish. Urdu. Arabic and Malay. Waql (EndOntI Project Dar ul Isra laun¢hed a Waqf IEn(knThnt) ProJe(l in May 2019 to wwchase a fr$ehl property where the rentsl income from the proFety wll supwt a FQrtion ofthe ¢xrtre ¢JWiThJ costs as Ihe moves to a more sew. suffiaent finanaal model. As of the 31st August 2023. £81378 ha¢J treen red the prq.eca Foodbank Dar Ul Isra runs a weekty frxxlbank, in the year eTrJing 31loW223 matth funding frLNn the CrTrop equalling £2,505 Iqra School As part ofthe communty acb"vities. Centre also run an afterTr)on faith for thlldren ages 5 10 15. Classes are held hjrS a day. five days a Eek and are Fwim*ily fored on the tation and memorisation ofthe Quran. Pontypridd mosq Appeal The centre started an appeal lo establish a nv4¥ Mosque Pontywithj Youth Activities The centre has fc¥med the DUI (Darn Isra) Yrmjth rmmittee to p)rowde varbyjs athities and events for the mmunity. Charity Apal3 Oar Ul Isra raised MOrY fcf the Paknstan FIcM)d apFeat Turkey Earthquake Intsrfaith Activibos ThrcMJghoLrt the year. the centre organises a number of open days are wdl attended by the wblic as well schools. Pilgrimage to Mecea Iummrah Tripl Dar Ul Isra oragnised a Trip t¢ in Oct )24 1 catha Al+luda Scout Grou 1 Calhays -HUda Scoui Group use of the lower hall ofthe Activity Centre to hdd thr klY sessions for their 221 members thrtsughout the weel M¢Jnday to Friday a5 well on Sunday. The 1 Cathays A-Huda Scrrtrt Group operales as in independent organisation and is registered the scout AsscrAation. The Aim of the group is lo actsvely engage arKI 5UPPOrt young peOe in their personal development. eM[Wering them to make a F(Jsilive Contributi to soaety. Darul Isra Muslim cmUnitY Centre Trust Registsred Charity: 1133380
Darul Isra Muslim Communlty Centre Trust Unaudited Financ1 Statsm•nts tor Yoar Ended 31 August 2023 Report of th• Tnt¢os Trustgos rgsponslbllltlos The charity trustees are respon&ble for the prepara of the aoJ)unts. The carity trustees consider that an audit ts not quired for this year (under section 43121 of the Charities Act 1993) and that an independent examination 1$ needed to examine the Accounts (under seclv)n 43(3)lal of the 1993 Acti, to the procedures laid down in the Gèneral Dire(ons given by the Charity CommisorS lurJer S 4317)(b) in the 1993 Ac¥., arKI to state whether parbcular matters have come to their attenti¢)n. Volunr5 Many volunteers give up their time to help in tr centre's various programmes and projects. Wilh(rt their help. commitment and dedication we VDuld rKt have xhievwj vthat we have. We VThAk1 also like to thank our executwe, members and the community for their supm. Jvice. guidance. generous dlon$ and ¢$t[U0*Ve critiasm. We are grateful to Ajlah lor Hi$ blessings and way He accepts cw work in briwng the o)mmuNb"es tether for the common of humanty. Chair Rotation Thtr Iruslees have agreed the rc4e of Char will •ernate betsbeen Dr M Ashi A M A Najmi every fvKJ years. Approved by order of the board of trustees antl signed on its behalf by.. A M A Najimi Twstee Date.. 13 lo11ZoZ4 Oarul Isra Mu$lim COMMlty Centre Trust Re9iStered Chty.. 1133380
DaNI Isrd Musllm Communty Centrg Tnrst Unaudited Financial Statèments for Year Ended 31 August 2023 Ind•pendont Examln•rf¥ Rgport to the T19•$ of D8rul Muslim Communlty Contr• TN$t I report on the ac¢xunts for the year end&J 31 Aust 2023, aT8 Set out p¥s five to nine. Responsibilities and basls of rgport As the Irustses you are responble for the prep8r3kn of axnts in nCe vAth the requirements of the Charities A(# 2011 fthe Arf). I havè èxaminad your ¢hariVs aoxunts as required undèr section 145 of the Charitses Act 201 I Cthe Arf). In carying out my exam¢rtion I have follovrtd the Direcons given by the Charity Comrni38ion Lmder section 14515llbl of thè 2011 A My rde is lo st9 thther any material matters have cm to my attention giving me cause to believe: That accounting records not kept as required by sedion 130 of k.. or That the aunts do not accord wth Ihose reo)rds'. OT That the a¢xounts not ¢omply V+ith the accounting requirements of the Ac.. or That there is further Inforniati wded for a wcyer understaThJing ofthe ac(xxJnts. Indèpendent examlnovs stslwn¢nt I have cnpleted my examination ar¥J have no C))rKe in resF*ca of ts mattw$111 to14} listed above and. in ¢xnnection with following the Diwtions of the Charty commiss I have ftyJnd no mattern that requir8 drawng lo your attention. Mahmood Izzidien ACMA Date.. Darul Isra Muslim Commurmty Centre Trusl Reg¢stertrJ Charty: 1133380
Darul l¥rn Muslim Communty Centre Tt Statement of Financial Activities Forthe yoar 8nd•d 3110&12023 31.&23 31.8.23 31.8.23 31.8.22 Unr•strtet•d Rastrlcted Total Funds Total INCOMING RESOURCES Income and endowments from: Donations and legacie8 Charrtable av.eS Investrnents Other 171.119 240.995 412.113 2C6.575 Totsl Incoming resource5 412 113 206 S7S RESOURCES EXPENDED Expenditure on: Raising fvnd$ Charitable acb'vities Separate material item of expwse Othgr 2.857 2.857 331.866 1,805 183.462 126,3 Totsl rosources expendpd 185 268 NET INCOMINGIIOUTGOING) RESOURCES BEFORE TRANSFERS 137.0981 114.688 77.591 21.307 Gross transfers bet funds Net InmIn(oUtgolng) resource 14 21 RECONCILIATION OF FUNDS Totsl fund brJght forward 640.025 104.916 744.942 723.635 TOTAL FUNDS CARRIED FORWAD 602.928 219,605 822,S32 744.942 The notes fomi part of these financaal statements Darul l$ra Muslim Communty Centre Trust Registered CharTty: 1133380
Darul Igrn M11 Communty Centre Tnmt Balance Sheet Fortho y8ar ondod 311W2023 31.823 31.8.23 31.8.23 31.8.22 Unrgstrlctad Rostrlctod fvnd$ fvnd¥ Total Total FIXED ASSETS Tongible assets 564.581 584.581 564,952 CURRENT AsSs Cash 8t bank and in han Debtors 38.347 219,805 257,952 179,989 Net Current As¥ets 219605 822 532 CREDITORS kniounts fdliTrJ due v1ithiJ one year Net Currgnt Liabilities TOTAL ASSESTS LESS CURRENT LIABLMES 602 928 219 605 822 $32 NET A8SESTS 602 928 219 60S 822 532 FUNDS Unreslri¢tsd funds Restricted funds 602.928 219.605 640.025 104.916 TOTAL FUNDS The Financial statements eap roved by order of the board of trustees on A M A Najimi Trust Dats.. 131 oq Jiozlt The notes fom • of thttse finarKial statemerts Darul Isra mU1m Ccrfnmunity Centre Trust Regi$t¥gJ Charity.. 1133380
Darul Isra Muslim Community Centre Trust Stat•ment of Financial Activities- Note6 I. ACCOUNTING POLICIES Ae¢ountino conventlon The financial statements have been wepgJ under the hislori¢al CpJst o)rNention. and in aCcOrdar wth thg Financial Reporting Standard for Smaller Entrb"es lthtive April 2LTh)81. tr Charibes Act 2011 and the requirements of the Statement of Re(xJmmended Practice. Acoxjnling aThJ Reporting by Charities. Ineoming resources AJI in¢oming restyjrces are inclLKled cm the S&itement of Finan¢AaJ AcV1 the t8rity is legally entifjed to the income and the amount ran te qLwitified wth reasonthe acJJra¢y. R080urce5 expendèd Expenditu is acLounted for on an ac(yuals basis atKI has been dassified under headin that aggregate 811 cost related to the category. Where costs cannot be dIdY attritwJteil to particular heading$. they have been all¢)caled lo adwities a basis cnsistent the use of resou$. Tangible fix¢d assets Depreoab"on is provided at annual r$ in (Yderto write off eath asset over rts estimated useful life. Taxatlon The charity Is exempl from tax on its d)aritat4e p4ibes. Fund accountlng Unrestricted funds can be used in accordanc 7Mth the caritable obj•ves al the discfetion of the Illtee3. Restri¢ted fund3 can onty be used for wtscular resthcted PUfFthes wthin the obiads ofthe tharity. RestrOn8 Further explanation of the nature and wrpose of each fvnd is Iaded in the rb)tes to the fina131 $tslemenls. Hire purchase and l•a$ing Commitments R¢81$ paid under operating leases are tharged to the Statemert of FIral fvdiwbes on a straight linè basis overthe period of Ihe lease. 2. VOLUNTARY INCOME 31.823 31.8.22 General donatiMs Charity Appeals Property Iwaqo Purchase donab"on$ Restrictgd [katrOn5 and o)Ilections Iqra Schoc4 SOM$ ECMC donations ECMC Grft Aid Foodbank 170.569 41.830 5,851 145.043 31.462 550 6.272 135.133 22.565 21,580 3,395 7.4C 915 176 10,537 412 113 15.411 Darul Isra M1m Commuw Centre Trust Registered Chwity: 1133380
Da1 Isra Mu8llm Community Centre Trust Statement of Financial Activtties- Not•s CHARITABLE ACTIVITES 31.8.23 31.8.22 Support Costs Charity Appeals Charitable activities Restricted Donations arxl colle(Aions Iqra Sthool Cleaning & refuse Telephone & Broadband Repairs and Maintenance Hall and Equipment Hire ECMC ghl and Heat Water Foodbank other 88,132 60,735 82.214 50.404 1,511 14,367 $3.933 259 3.737 S,276 1.822 4.337 4,871 257 li 25,642 413 9.319 8.856 366 7,155 733 4. TRUSTEES. REMUNERATION AND BENEFrrs There were no trustees. remunera11 OT Other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2020. Trustg0S' oxpgns•s There %wre no Tiustees. expenses paid forthe year eThJed 31 LL$t 2023 rwfor the year ended 31 August 2022 5. STAFF COSTS 31.&23 31.8.22 Wages salarie$ Pensions 76.718 473 78,108 6CNJ average monthly number of employees durfng thè year was as foll 31.8.23 31.8.22 No employees re¢eNed emoluments in of £60.OC(I. Darul Isra Muslim Communty Centre Trust Registered Charrty." 1133380 10
Darul Isra Musllm Comrnunity Centre Tnt StateMt of Financial Actfviti•s - Notss 6. TANGIBLE FIXED ASSETS to prop•rty Fitting Totals Cost Al 1st Sep 2023 Adrti 18.393 561,288 At 31st Aug 2023 Depreclation Al 1st Sep 2022 Charge for the year 16.2 411 16.296 411 At 31st Aug ZQ23 Net Book Value Al 31 st Aug 2023 562.895 1,686 584.581 At 31st Aug 2022 7. MOVEMENT IN FUNDS Trdnsf•ffs 31.8.22 in funds funds 31.8.23 Unrestricted funds UnStricted 602 927 Restricted funds Iqra School Foodbank Waqf ECMC PPEAp Pontypridd Mosque Appeal Ummrah Trip Turkey Earthquake ApFeal Pakn'stan Flc¥)d Appeal Charity Appeals l Other R•stri¢t•d total 12.312 10,781 75.526 517 789 42.262 11.999 81.378 2.451 789 11.042 32.650 19,871 5.851 1.935 11.042 19.871 11 219 605 TOTAL FUNDS 822 S32 Oarul Isra Muslim CommLmty Centre Tw8t Register&J Charrty: 1133380 11
Darul Isrd Musllm Community Centre Trust statement of Financial Activiti•s- Notès 7. MOVEMENT IN FUNDS {conUnu•d) Incom5ng Resources Movomont In r•sour¢¢s expend•d funds Unrestrlct•d funds unrestn.cted 171119 RKtri¢tsd funds Iqra School Foodbank Wa9f ECMC Vmmrah Trip Pontypridd Mosque Appe Turkey Earthquake Appeal Pakistan Flocxj App Charity Appeals l Other Restricted totsl 31.462 10.537 5,851 6.272 60.150 33.946 19.871 50,947 (1,511) (9.319) 29.950 1,218 5,851 1.935 32,650 11,042 19.871 {4.33n (27,5CQ) (22.9041 {50,9421 9.794 126 306 12 166 TOTAL FUNDS 412 113 Darul Isra Muslim Communty Centre Ttust Rl$ted Charty: 1133360 12
Darul Isra Musllm Gommunity Centre Tnmt Detail8d Ststement of Financlal Acttviti•s INCOMING RESOURCES 31.B.23 31.8.22 vuntary Income General donations Gift Aid Services Charity Appeals Property IvDqQ Purthase donatic Property Iwaqfj Purchase Gtft Aid Iqra School Fees & donations Zakat Al-Fitr Restricted Lk)nations Foodbank Total Incorning Rosourc8s 170.569 135.133 550 87.355 5.851 915 21,580 31.462 5.421 1((J,368 7,4C 3,395 176 412113 31.8.23 31.8.22 RESOURCES EXPENDED Raising funds Prinitng. Postage & Stationery 2.857 Support Costs Wages Pensions 76.718 473 78,108 600 5,780 3.105 8,856 Insurance Light and Heat Water 25.642 413 Charitabh activities Charity Apal$ Restrict Donations at¥J ¢olledior Charitable activities Charitable a¢b"viiies Iyoulh) Iqra Schjol Cleaning & refijse Telephone & Broadband Repairs and Maintenan( Hall and Equipment Hire Det*ecialion F+F Equipment FOodk Other Finance Bank Charges Total Resources Expended Not income l (expendityre) 60.735 14.367 82.214 52.4C6 1,528 259 3,737 661 1.511 9.855 1.199 5.276 1,822 411 514 1.791 7.155 219 251 1.086 671 EMD- The page does fomi part of Ihe stabjw finar¥ial slatemenl$ Darul Isra Muslim CrnUnrty Centre Tnt Registered Charity: 1133380 13