**CHARITY COMMISSION** FOR ENGLAND AND WALES 


## **Annual Accounts** for the period 

Charity Name: The Dawah Project Charity Registration Number: 1133424 Accounting Period: 01/04/2022 - 31/03/2023 Trustee: M A Harrath 



## **SECTION A: STATEMENT OF FINANCIAL ACTIVITIES** 


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Statement of Financial Activities Unrestricted Funds<br>£ £<br>Income from Donations £153,468.90<br>Expenditure on:<br>Charitable Activities £147,090.00<br>Raising Funds £10,844.65<br>Total £157,934.65<br>Net Movement in Funds -£4,465.75<br>Funds brought forward £7,168.00<br>Funds carried forward £2,702.25<br>**----- End of picture text -----**<br>




## **SECTION B: BALANCE SHEET** 


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BALANCE SHEET y/e 31/03/23 y/e 31/03/22<br>£ £<br>Current Assets<br>Debtors  £1,475,139.22  £1,466,906.00<br>Cash at Bank  £2,702.00  £7,168.00<br>£1,477,841.22 £1,474,074.00<br>Creditors<br>Amounts due within 1 year £356,805.43  £348,572.00<br>Net Current Assets £1,121,035.79 £1,125,502.00<br>Reserves £1,121,036.25 £1,125,502.00<br>**----- End of picture text -----**<br>


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006. 

The director acknowledges his responsibilities for: 

- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. 

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 

The financial statements were approved by the director and authorised for issue on 30 January 2024 and were signed by: 

M A Harrath – Trustee / Director 



## **SECTION C: NOTES TO THE ACCOUNTS** 


## Basis of preparing the financial statements 


These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## Turnover 


Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

## Taxation 




Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 

Current or deferred taxation assets and liabilities are not discounted. 

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 

## Deferred tax 

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. 




Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 

## Pension costs and other post-retirement benefits 


The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. 

## Employees 

The average number of employees during the year was NIL (2022-23 - NIL). 



## SECTION D: TRUSTEE’S REPORT (INCLUDING DIRECTOR’S REPORT) 

M A Harrath (Trustee and Director) held office during the whole of the accounting period to the date of this report, 30[th ] January 2024. 


The director’s report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. 

The trustee has adopted the provisions of Accounting and Reporting by Charities: Statements of recommended Practice applicable to Charities preparing his Accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (effective 1 January 2015).  We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. 

The trustees have maintained their Mission and Values, in order to achieve their charitable objectives. 

The following reviews have taken place and outcomes are satisfied, with policies up to date, in accordance to best practice guidance from the Charities Governance code (7 matters) by Charities Commission and Essential Duties for all trustees, has been maintained. 

- Organisational Purpose: Mission, Values, Objectives 

- Organisational Structure: Trustees 

- Leadership and Management – includes recruitment, appointment, onboarding 

- Integrity, Openness and Accountability 

- Decision-making and Control 

- Financial Review 

- Risk Management 

- Conflicts of Interest 

- Board effectiveness and training 

There are no serious incidents to report. 

This report is approved by the trustee, M A Harrath, on behalf of all trustees.  Dated 30[th] January 2024. 






## SECTION E: INDEPENDENT EXAMINER’S REPORT 

## Independent Examination on the Unaudited Financial Statements of Dawah Project for the year ended March 2023.  Dated 1[st] March 2024 



As a Fellow member of the ACCA, I am subject to its ethical and other professional requirements for Good Conduct and as a Member of Good Standing. As per Practice Note 11 of Charities Commission, I have a legal duty as an Independent Examiner to confirm this report to Charities Commission. 

The Charity is exempt from an Audit due to its income as well as balance sheet figure, being reported under the required thresholds respectively.  In this case, the income is reported under £250,000 and an Independent Examination is required by Charities Commission. 

Of the nine significant matters, outlined by the governing body as per April 2020 guidance, and the 13 Directions of Reporting (as per CC32), with understanding of Practice Note 11, I have conducted my Independent Examiner’s Report. 

There have been no matters of Material Significance, of which there are 9 matters. 

There are no concerns in the 7 key matters according to Practice Note 11. 

The charity is eligible for an Independent Examination.  There is no conflict of interest arising as an Examiner.  I have checked sufficient records in order the ensure the accounts match with degree of accuracy.  There are no Related Party transactions to disclose. 

With a review of the charity’s financial sustainability and assessment of going concern by the trustees, I am satisfied there are measures in place and are adequate. 

In reference to the financial statements provided to me, I observe no significant matters to report.  This is on the basis of sufficient information provided to me, in order to arrive at this conclusion.  There has been a check on estimates or judgements made for the preparation of accounts and accounting policies have been discussed, which form the content of the accounts.  Where there have been instances for further details or an explanation required, this has been met with an acceptable response.  The accounts have been prepared with the FRS 102 update. 

Taking into account best practices noted above, the Report is finalised with no opinion expressed.  I confirm the end of the Independent Examination. 

MISBA BEG FCCA