2025-03-31-accounts

DARUSSALAM CULTURAL CENTRE LTD

FINANCIAL STATEMENTS & TRUSTEE REPORTS

FOR THE YEAR ENDED 31 MARCH 2025

Charity Registration Number: 1134548

DARUSSALAM CULTURAL CENTRE LTD

Contents

For the year ended 31 March 2025

	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 2025

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 Services Unit 9, 194 Fore Street London N18 2JB

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DARUSSALAM CULTURAL CENTRE LTD

Trustees’ Report

For the year ended 31 March 2025

The Trustees have pleasure in presenting their Annual Report and Accounts for the year ended 31 March 2025.

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 2025.

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DARUSSALAM CULTURAL CENTRE LTD

Trustees’ Report (continued)

For the year ended 31 March 2025

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 number of students through its evenings and weekend classes, where they undertake studies in the following areas:

• Quranic Studies

• Hifz Classes: Memorisation of the Quran is considered an important element of religious education and training. We continue to provide this facility for young people as part of Madrasah activities

• Islamic Studies

• Arabic

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

• Quranic Studies

• Hifz Classes: established regular weekend learning for adults who wants to memorise the Quran

• Islamic Studies

• Monthly lectures & gathering for sisters are held the first Saturday of each month, where Women from different backgrounds come together to socialise, have lessons, and get advice regarding many different social matters.

• Lectures and classes for youth – there are weekly & monthly lectures, sporting activities and gathering organised for the benefit of youth.

• Regular workshops and lessons held for the benefit of youth to guide them away from crime, anti-social behaviour, drugs, gangs and bullying.

• Conferences, lectures and Islamic seminars were held for the benefit of the community in the mosque throughout the year.

• The centre has an active weekly youth club, organised sleepovers during summer holidays and organised events for the youth, like BBQs, football tournament and other sporting activities.

• GCSE and A -levels exam preparation and workshops hosted to support students taking these exams.

• NHS Health checks hosted by the charity for the benefit of the local community and congregation – diabetes, blood pressure checks, vaccinations etc.

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DARUSSALAM CULTURAL CENTRE LTD

Trustees’ Report (continued)

For the year ended 31 March 2025

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:

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

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

4. 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.

5. 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.

The trustees firstly thank Allah (SWT) and then the Charity staff, volunteers and the community without whose support we would not have been able to continue our work.

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DARUSSALAM CULTURAL CENTRE LTD

Trustees’ Report (continued)

For the year ended 31 March 2025

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 15[th] December 2025 and signed on their behalf by:

Chairman Abdullahi Hussein

Date: 20/12/2025

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DARUSSALAM CULTURAL CENTRE LTD

Independent examiner’s report

For the year ended 31 March 2025

I report on the accounts of the charity for the year ended 31 March 2025, 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:

• examine the accounts under section 43 of the 1993 Act;

• to follow the procedures laid down in the general Directions given by the Charity Commission under section 43(7)(b) of the 1993 Act; and

• to state whether particular matters have come to my attention.

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:

• to keep accounting records in accordance with section 386 of the Companies Act 2006; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;

Aflah Accounting Services Unit 9, 194 Fore Street London

Date: 20/12/ 2025

N18 2JB

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DARUSSALAM CULTURAL CENTRE LTD

Statement of Financial Activities

For the year ending 31 March 2025

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 2024 Fund balances at 31 March 2025	General funds £ 535,135 -	2025 Total £ 535,135 -	2024 Total £ 386,732 -
	535,135	535,135	386,732
	338,707 2,156	338,707 2,156	275,134 1,000
	340,863	340,863	276,134
	194,272 2,129,926 2,324,198	194,272 2,129,926	110,598 2,019,328
		2,324,198	2,129,926

Page 7

DARUSSALAM CULTURAL CENTRE LTD

Balance Sheet

For the year ending 31 March 2025

			2025		2024
	Notes	£	£	£	£
Fixed assets
Tangible assets	6		1,791,616		1,718,891
Current Assets:
Debtors	7	3,763		4,763
Cash at bank and in hand		529,818		407,271
		533,581		412,034
Creditors: amounts falling
due within one year	8	(1,000)		(1,000)
Current Assets less current liabilities			532,581		411,034
Creditor: Amounts falling
due more than one year	9	-		-
			532,581		411,034
Net Current Assets			2,324,197		2,129,925
Funds:
Balance for the year			194,272		110,598
Balance brought forward			2,129,925		2,019,328
			2,324,197		2,129,925

For the financial year ended 31 March 2025, 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:

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

Date: 20 December 2025

Page 8

DARUSSALAM CULTURAL CENTRE LTD

Notes to the Accounts

For the year ending 31 March 2025

1 Accounting Policies

• 1.1 Basis of accounting

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.

• 1.2 Incoming Resources

Grants and Incomes are recognised on accruals basis.

Incoming resources are reported gross.

• 1.3 Resources Expended

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.

• 1.4 Depreciation

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 held at the end of the financial year at the rate of 20% and Plant & equipment 8% respectively per annum reducing balance basis.

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DARUSSALAM CULTURAL CENTRE LTD

Notes to the Accounts

For the year ended 31 March 2025

2. Grants and Incomes

Donations and similar incoming resources Rent receivable 2. Investment Income Interest receivable Total Incoming Resources Total Incoming Resources Sundries Income	General Funds 2025 Total 2024 Total £ £ £ 382,348 382,348 294,981 - - - - - - 4,920 4,920 5,788 - - - - - - - - - 147,867 147,867 85,964 - - -
	535,135 535,135 386,732
	General Funds 2025 Total 2024 Total £ £ £ - - -
	- - -
	535,135 535,135 386,732

Page 10

DARUSSALAM CULTURAL CENTRE LTD

Notes to the Accounts

For the year ending 31 March 2025

3a. Direct Outgoing Expenditure

Subcontractors Training and Consultancy Removals & Disposals Website hosting Software Apps Bank charges Youth Activities Miscellaneous Depreciation Subscriptions 3b. Support Costs Total Charitable Activities 4. Governance Total Resources Expended Maintenance, Repairs & Renovation Wages and National Insurance National Insurace Contribution & Tax Pension Gas, Electricity & Water Postage, Printing & publication Audit and Accountancy Legal and Professional Telephone, fax, Internet Van & Building Insurance Management & Administration Purchases Volunteers expenses	Outgoing expenditure £ 152,443 70,008 - - 3,904 11,419 115 39,699 7,524 497 14,655 4,107 4,696 2,833 - 9,122 150 11,727 367		2025 Total 2024 Total £ £ 152,443 54,556 70,008 - - 1,425 - 146 3,904 1,623 11,419 18,006 115 14,297 39,699 63,277 7,524 6,423 497 2,060 14,655 - 4,107 4,145 4,696 4,838 2,833 73,838 - 12,500 9,122 7,595 150 411 11,727 5,867 367 770
	333,265		333,265 271,773
	Outgoing expenditure £ 5,442 -		2025 Total 2024 Total £ £ 5,442 3,361 - -
	5,442		5,442 3,361
	338,707		338,707 275,134
	Outgoing expenditure £ 1,000 1,156		2025 Total 2024 Total £ £ 1,000 1,000 1,156 - - -
	2,156		2,156 1,000
	340,863		340,863 276,134

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DARUSSALAM CULTURAL CENTRE LTD

Notes to the Accounts

For the year ending 31 March 2025

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	2025 2024 £ £ 152,443 99,802 - -
	152,443 99,802
	2025 2024 Number Number 6.00 6.00
	6.00 6.00

6 Tangible Fixed Assets

7 Quba Masjid Al-Furqan Education Ali Salafi Accountancy fee for 2024/25 9 Creditor - Amounts falling due more than one year At 31 March 2025 Depreciation Additions Cost At 1 April 2024 Net Book Value At 31 March 2025 At 31 March 2024 8 Creditors – Amounts falling due within one year At 1 April 2024 Charged in the Year At 31 March 2025 Debtors	Ambulance Vans Land & Buildings £ £ 34,724 1,678,092 - -	Ambulance Vans Land & Buildings £ £ 34,724 1,678,092 - -	Plant & Equipment New LIFT £ £ 29,956 - 84,452
	34,724 1,678,092		29,956 84,452
	20,502 - 2,844 -		3,379 2,126 6,756
	23,346	-	5,505 6,756
	11,378	1,678,092	24,451 77,696
	14,222	1,678,092	26,577 -
		2025 £ - 3,763 -	2024 £ 0 3,763 1,000 4,763 2024 £ 1,000 1,000 2024 £ - -
		3,763
		2025 £ 1,000
		1,000
		2025 £ -
		-

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