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2021-03-31-accounts

DARUSSALAM CULTURAL CENTRE LTD

FINANCIAL STATEMENTS & TRUSTEE REPORTS

FOR THE YEAR ENDED 31 MARCH 2021

Charity Registration Number: 1134548

DARUSSALAM CULTURAL CENTRE LTD

Contents

For the year ended 31 March 2021

Page
Legal and administrative information 1
Trustees’ report
2-5
Independent examiner’s report
6
Statement of financial activities
7
Balance sheet 8
Notes to the accounts 9-12

DARUSSALAM CULTURAL CENTRE LTD

Legal and Administrative Information

For the year ended 31 March 2021

Status: Registered Charity & Company Limited by Guarantee Company number: 06844380 Charity Number: 1134548 Registered Office & North Hyde House Business Address: North Hyde Wharf Hayes Road Middlesex, UB2 5NS Trustees: Mr. Abdullahi Hussein Chairman Mr. Muumin Abdilqadir Ali Vice Chair Mr. Ibrahim Adan Said Treasurer Mr. Said Said Member Mr. Ahmed Abdi Aden Member Bankers: HSBC Bank, Southall Branch 1 Regina Road Southall, Middlesex UB2 5PL Accountants: Aflah Accounting Solutions 89 Coldharbour Lane Hayes, Middlesex UB3 3EF

1

DARUSSALAM CULTURAL CENTRE LTD

Trustees’ Report

For the year ended 31 March 2021

The Trustees have pleasure in presenting their Annual Report and Accounts for the year ended 31 March 2021.

Objects:

The objective of Darussalam Cultural Centre is:

  1. To advance the Islamic Faith (in accordance with the statement of beliefs) in such ways and in such parts of the United Kingdom or the world as the trustees from time to time think fit

  2. The belief of sickness and the preservation and protection of good health by the provision of counselling, spiritual healing and support

  3. To advance education in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit

  4. To help young people, especially but not exclusively through leisure time activities, so as to develop their capabilities that they may grow to full maturity as individuals and members of society

  5. The belief of financial hardship by the provision of funds, goods or services of any kind at the Masjid centre or such parts of the United Kingdom or the world as the trustees shall from time to time think fit

  6. For any such other purposes deemed charitable by the laws of England and Wales as the trustees shall from time to time think fit

Governing Documents:

Memorandum and articles of association incorporated on 11 March 2009.

Legal Structure:

Darussalam Cultural Centre is a registered charity with the Charity Commission and a registered company at Companies House.

Financial Statements:

The Trustees of Darussalam Cultural Centre submit their Trustees’ report and financial statements for the year ended 31 March 2021.

2

DARUSSALAM CULTURAL CENTRE LTD

Trustees’ Report (continued)

For the year ended 31 March 2021

Darussalam provides a fully functioning place of worship, where the 5 daily prayers, Taraweeh prayers and all prayer services are established. The prayer services cater for both men and women.

Darussalam Cultural Centre continues to be very active in providing Islamic education for the benefit of community; there are regular Islamic studies and circles running for the benefit of adults and youngsters. The centre has an active madrasah which currently educates large numberof students through its evenings and weekend classes, where they undertake studies in the following areas:

Due to Covid-19 lockdown, the educational and Madrasah activities continued via online portals

There are also classes for adults (both males and females) where they learn:

From late March 2020 Darussalam limited its activities in compliance with the national lockdown introduced in UK to control the spread of Covid-19 infections and owing to this reason, unfortunately, most of our activities were affected and we were not able to hold many traditional activities we used to organise like our annual Eid in the Park event.

Community Services

Darussalam continues to provide members of the community with support wherever and whenever possible. This includes both direct and indirect support. The services provided by the centre include:

3

DARUSSALAM CULTURAL CENTRE LTD

Trustees’ Report (continued)

For the year ended 31 March 2021

1. Administrative Support : - Given the high incidence of illiteracy and language barriers, majority of the members of the community are experiencing a lot of hardship in dealing with official correspondences and even telephone inquiries, DMCC continues to provide support service to members of local community. The support we have provided includes, letter writing, telephone calls, and even supporting letters.

2. Financial support : - Darussalam continued to provide members of the community with the required space and time to seek and give financial support to those less fortunate members through collections for specific fundraising campaigns for local charities.

3. Funeral Services – Darussalam arranges and provides funeral services that follow Islamic guidelines for the local Muslim community.

4. Marriage Services : - DMCC continues to provide facilities for the purpose of walimah/ Nikah.

5. Counselling Services –Darussalam recognises the importance of family stability and in order to support families resolve disputes and disagreements, Darussalam provides counselling services for couples experiencing difficulties in their marriages.

6. Social Services: - From the onset, Darussalam Masjid was envisioned to provide extra services beyond the traditional religious services provided by Masjids. This is based on the fact that majority of the Muslims in the local areas are first immigrants who face the normal hardships faced by such grouping in their effort to integrate. The Masjid has strived to support and continues to support members of the community in their dealings with statutory service providers such as Jobcentre plus, police, housing, schools and councils amongst others.

7. Covid-19 Response : During Covid-19 lockdowns, the charity supported vulnerable members of community by distributing food parcels, picking up and delivering medicine for those shielding

Use of Volunteers

Volunteers are the main important resource in both our faith and community work. The bulk of the work undertaken at Darussalam is by volunteers. The success of the voluntary contribution to the services of Darussalam is based on two principle fact, namely, the religious reason where an individual’s efforts for the benefit of the society are expected strengthen the spirituality of the person and is also considered as an act of charity similar to donation of materials and money and the deep desire by members of the local community to make the centre a successful project for their own benefit. We have an active register of volunteers numbering in the hundreds. The best example of their efforts is the successful organization of funeral service in the pandemic where hundreds of families were served for their beloved burials and food distributions to the elderly and needy people during the pandemic lockdown. We have over 40 volunteers regularly giving their time to serve to the community. We have currently four five employees.

4

DARUSSALAM CULTURAL CENTRE LTD

Trustees’ Report (continued)

For the year ended 31 March 2021

We firstly thank Allah (SWT) and then our staff, volunteers and the community without, their support we would not have been able to continue our work during the COVID19 crisis. Our core activities drastically changed over this period in March 2021; however we maintained various support projects to provide help and support to the community

Policies:

Reserve policy: The charity currently operates with minimal reserves. The trustees are endeavouring to build up its donor base with a view to having reserves equal to four months operating expenditure.

Risk(s) Review :

The Trustees have recently reviewed the major risks faced by the charity. This has resulted in efforts to raise unrestricted funds, increase charity’s donor base and the implementation of health and safety review.

Trustees Responsibilities:

Charity law requires the trustees to prepare the financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period.

In preparing those financial statements, the trustees are required to:

  1. Select suitable accounting policies and apply them consistently,

  2. Make judgements and estimates that are reasonable and prudent,

  3. State whether the policies adopted are in accordance with the Charities Act, and

  4. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue to operate.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the regulations and are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the trustees on 2[nd] December 2021 and signed on their behalf by:

Chairman Abdullahi Hussein

Date: 02/12/2021

5

DARUSSALAM CULTURAL CENTRE LTD

Independent examiner’s report

For the year ended 31 March 2021

I report on the accounts of the charity for the year ended 31 March 2021, which are set out on pages 7 to 12.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention, which gives me reasonable cause to believe that in any material respect the requirements:

Aflah Accounting Solutions 89 Coldharbour Lane Hayes, Middlesex

Date: 02/12/ 2021

UB3 3EF

6

DARUSSALAM CULTURAL CENTRE LTD

Statement of Financial Activities

For the year ending 31 March 2021

Notes
Incoming resources
From charitable activities
2
Investment income
2
Total incoming resources
Resources expended
Charitable activities
3
Governance costs
4
Total Resources Expended
Net resources for the year
Fund balances at 1 April 2020
Fund balances at 31 March 2021		 General
funds
£
368,404
-		 2021 Total
£
368,404
-		 2020 Total
£
258,972
-
368,404 368,404 258,972
243,536
1,013		 243,536
1,013		 175,000
600
244,549 244,549 175,600
123,854
1,680,151
1,804,005		 123,854
1,680,151		 83,372
1,596,779
1,804,005 1,680,151

Page 7

DARUSSALAM CULTURAL CENTRE LTD

Balance Sheet

For the year ending 31 March 2021

Notes
Fixed assets
Tangible assets
6
Current Assets:
Debtors
7
Cash at bank and in hand
Creditors: amounts falling
due within one year
8
Current Assets less current liabilities
Creditor: Amounts falling
9
Net Current Assets
Funds:
Balance for the year
Balance brought forward
due more than one year		 £
£
1,592,629
29,573
182,803
212,376
(1,000)
211,376
-
211,376
1,804,005
123,854
1,680,151
1,804,005
2021		 2020
£
£
1,500,000
39,573
161,178
200,751
(600)
200,151
(20,000)
180,151
1,680,151
83,372
1,596,779
1,680,151		 2020
£
£
1,500,000
39,573
161,178
200,751
(600)
200,151
(20,000)
180,151
1,680,151
83,372
1,596,779
1,680,151
-
83,372
1,596,779
1,680,151

For the financial year ended 31 March 2021, the company was entitled to exemption from audit under s477 of the Companies Act 2006; and no notice has been deposited under s476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provsions applicable to companies subject to small companies regime.

The financial statements on pages 7 to 12 were approved by the board and signed on their behalf by:

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………………………………..
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……………………………….. Ibrahim Adan Said Treasurer

Date: 02 December 2021

Page 8

DARUSSALAM CULTURAL CENTRE LTD

Notes to the Accounts

For the year ending 31 March 2021

1 Accounting Policies

The financial statements have been prepared under the historical cost convention, and have been prepared in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities (Revised SORP 2005) and the Financial Reporting Standard for Smaller Entities.

Grants and Incomes are recognised on accruals basis.

Incoming resources are reported gross.

Resources expended are included in the Statement of Financial Activities on accruals basis, inclusive of any VAT that cannot be recovered.

Expenditure that is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of those resources.

Tangible fixed assets are stated at cost less depreciation.

Provision for depreciation of Land & Buildings held by the charity is made at an annual rate of 0% While the depreciation of Vans and Office equipment held at the end of the financial year at the rate of 20% per annum.

Page 9

DARUSSALAM CULTURAL CENTRE LTD

Notes to the Accounts

For the year ended 31 March 2021

2. Grants and Incomes

Donations and similar incoming resources
Funeral reimbursement
2. Investment Income
Interest receivable
Total Incoming Resources
Total Incoming Resources
Sundries Income		 General
Funds
2021 Total
2020
Total
£
£
£
259,407
259,407
224,446
-
-
-
-
-
-
97,957
97,957
23,236
-
-
-
-
-
-
-
-
-
11,040
11,040
11,290
-
-
-
368,404
368,404
258,972
General
Funds
2021
Total
2020
Total
£
£
£
-
-
-
-
-
-
368,404
368,404
258,972

Page 10

DARUSSALAM CULTURAL CENTRE LTD

Notes to the Accounts

For the year ending 31 March 2021

3a. Direct Outgoing Expenditure

Training and Consultancy
Removals & Disposals
Website hosting
Bank charges
Miscellaneous
Depreciation
3b. Support Costs
Total Charitable Activities
Maintenance, Repairs & Renovation
Wages and National Insurance
Events & Eid Celebrations activities
Funeral & Burial Services expenses
Pension
Gas, Electricity & Water
Postage, Printing & publication
Telephone, fax, Internet
Van & Building Insurance
Management & Administration
Masjid Centre facilities expenses
Volunteers expenses		 Outgoing
expenditure
£
57,844
-
117,356
364
2,053
8,109
2,784
8,188
4,958
950
246
1,551
27,154
1,014
299
7,382
2021
Total
2020
Total
£
£
57,844
32,530
-
-
117,356
26,316
364
-
2,053
3,324
8,109
13,943
2,784
2,986
8,188
36,859
4,958
4,190
950
2,497
246
907
1,551
963
27,154
47,080
1,014
-
299
60
7,382
-
240,252 240,252
171,654
Outgoing
expenditure
£
3,284
-		 2021
Total
2020
Total
£
£
3,284
3,346
-
-
3,284 3,284
3,346
243,536 243,536
175,000

4. Governance

Audit and Accountancy Legal and Professional

Total Resources Expended

Outgoing 2021 2020
expenditure Total Total
£ £ £
1,013 1,013 600
- - -
- -
1,013 1,013 600
244,549 244,549 175,600

Page 11

DARUSSALAM CULTURAL CENTRE LTD

Notes to the Accounts

For the year ending 31 March 2021

5 Paid employees

5.1
Staff costs
Gross wages salaries and benefits in kind
Employers National Insurance costs
5.2
Number of employees
The average monthly number of employees during
the year was:
Charitable activities		 2021
2020
£
£
57,256
31,269
588
1,261
57,844
32,530
2021
2020
Number Number
4.00
3.00
4.00
3.00

6 Tangible Fixed Assets

7
Quba Masjid
Al-Furqan Education
Ali Salafi
Accountancy fee for 2020/21
9
Creditor - Amounts falling due more than one year
Other creditors (Contractors)
At 31 March 2021
Depreciation
Additions
Cost
At 1 April 2020
Net Book Value
31 March 2021
31 March 2020
8 Creditors – Amounts falling due within one year
At 1 April 2020
Charged in the Year
At 31 March 2021
Debtors		 Ambulance
Vans
Land &
Buildings
£
£
-
1,500,000
34,724
63,100		 Ambulance
Vans
Land &
Buildings
£
£
-
1,500,000
34,724
63,100		 Office
Equipment
£
-
2,188
34,724
1,563,100		 2,188
-
-
6,945
-		 -
438
6,945
-		 438
27,779
1,563,100		 1,750
- 1,500,000 -
2021
£
19,810
8,763
1,000		 2020
£
19810
18,763
1,000
29,573 39,573
2021
£
1,000		 2020
£
600
1,000 600
2021
£
-		 2020
£
20,000
- 20,000

Page 12