Registered Charity Number :_ 1153895 Company Number :. 07760929 DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED a Charitable Incorporated Organisation TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR END 30 September 2024 245 Plaistow Road London
.DARUL JANNAH TRUST AND STRATFORD MUSLIM CE.NTRE LIMITED CONTENTS FOR THE YEAR ENDED 30 September 2024 TRUSTEES, REPORT....................................................................................................................................................... tNDEPENDENT EXAMINER'S REPORT....................................................................................................................... STATEMENT OF FtNANCIAL ACTtVITIES................................................................................................................ BALANCE SHEET........................................................................................................................................................... NOTES TO THE FINACL STATEMENTS-.___._.-._.__.-__.-.-..---_
. DARUL JANNAH TRUST AND STRATFORD MUSLIM CE,NTRE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 30 September 2024 The trustees, who are also directors of the charity for the purposes of the Companies Aci 2006, present their report with the unaudited financial statements of the charity for the year ended 30 September 2024. REFERENCE AND ADMtNISTRATIVE DETAILS Company No. 07760929 Charity No. 1153895 Principal Office 245 Plaistow Road Stratford London E153EU Registered Office 245 Plaistow Road Stratford London E15 3EU Directors and Trustees The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year: Mohammed Akhalaqur Rahman and Tazmul Islam Rahnian Directors of Corporate Trustees Mohammed Akhalaqur Rahman Tazmul Islam Rahman Accountants Noah 137 Shadwell Gardens London EI 2QL
DARUL JANNAH TRUST AlD STRATFORD MUSLIM CENTRE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 30 September 2024 OBJECTIVES AND ACTIVITIES To advance the education of the gereral public by providing training and retraining facilities. particularly among unemployed people for the purpose of helping such people find employment and integrating them to the community. To advance the education of the public in the subject of islam through the holding of prayer meetings, lectures, public celebration of religious festivals and the distribution of literature on the islamic faith for the benefit of the public and community. To advance the education of: and to provide facilities in the interest of social welfare for leisure time occupation with the objective of improving the conditions of life for all residents of London and the community by the provision, maintenance and management of a community centre. Our operations and the year-end financial position were satisfactory and are disclosed in the report and financial statements. FINANCIAL REVIEW The charity received total income of £166.843 (2023-£141,995) during the year. After payments of outgoing expenses of £153,687 (2023-£199,457), the charity was left with a surplus of £13,155 (2023 . _£57,460) STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. a deed of trust, and constittjtes a limited company, limited by guarantee as defined by the Companies Act 2006. 'sk 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. The Trustees are responsible for keeping proper accounting records that 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 Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102). Signed on behalt ot the board Mohammed Akhalaqur Rahman Trustee 31 March 2025
. DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 September 2024 Independent Examiner's Report to the trustees of DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED I report to the charity trustees on my examination of the financial slatements of DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED for thc year ended 30 September 2024 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes. Responsibilities and basis of report As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.) Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 201 l 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. Tndependent examiner's statement I have completed my examination. I can confImi that no material mallers have come to my attention in connection with the examination giving me cause to believe that: accounting records were not kept in accordance with section 386 of the 2006 Act ' or the fjnancial statements do not accord with those records: or • the financial statenients do iiot comply with the accouiiting requireineiits under sectioii 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an independent examination" or the financial statements have not been prepared in accordance with the ChitIeS SORP (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the fLnancial statements to be reached. Md Sohel FCCA 31 March 2025
. DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 September 2024 Recommended categories by activity Notes Unrestricted funds Total Funds 2024 Total Funds 2023 Income and endowments from: Donations and legacies 148,407.00 148.407.00 127,946.00 Investments 18,436.00 18,436.00 14,049.00 Total 166,843.00 166,843.00 141,995.00 Expenditure on: Charitable activities 153,688.00 153,688.00 199,457.00 Total 153,688.00 153,688.00 199,457.00 Net incomel(expenditure) 13,155.00 13,155.00 (57,462.00) Net movement in funds 13.155.00 13,155.00 (57,462.00) Reconciliation of funds: Total funds brought forward Total funds carried fonvard 59,197.00 59,197.00 116,659.00 72J52.00 72,352.00 59,197.00
. DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED NOTES TO THE FINANCIAL STATEmE1Ts FOR THE YEIUI ENDED 30 September 2024 Recommended categories by activity Notes Unrestricted funds Total Funds 2024 Total Funds 2023 Fixed assets Tangible assets 1,076.702.00 1,076,702.00 1,032,900.00 Total fixed assets 1,076,702.00 1,076,702.00 1,032,900.00 Current assets Debtors 791.00 791.00 791.00 Cash at bank and in hand 2,815.00 2,815.00 86,117.00 Total current assets 3,606.00 3,606.00 86,908.00 Credttors: amounts falling due within one year 21,091.00 21,091.00 22,096.00 Net current assetsl(liabilities) (17.485.00) {17,485.00} 64,812.00 Total assets less current liabilities 1,059,217.00 1.059,217.00 1,097,712.00 Creditors. amounts falling due after one year 10 986.863.00 986.863.00 1.038,515.00 Total net assets or liabilities 72.354.00 72,354.00 59,197.00 Funds of the Charity Unrestricted fimds 72,352.00 72,352.00 59,197.00 Restricted income funds Endowment funds Total funds 72J52.00 72,352.00 59,197.00 The charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the companies Act 2006.
DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 September 2024 The trustees acknowledge their responsibilities for: l. Ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and 2 Preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year, and of its profit or loss for the financial year, in accordance with the requirements of section 393 and 395 and which othenvise comply with the requirenients of the Companies Act 2006 relating to financial statements, so far as applicablc lo the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board on 31-Mar-2025 and signed oil its behalf by.. Mohammed Akhlaqur Rahman Trustee
DARUL JANNAH TRUST AND STII4TFORD.MUSLIM CE,YTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 September 2024 l Accounting Policies 1.1 Basis of preparation These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and inN'estment propcrtics at valuation. These accounts have been prepared in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance witli the Financial Rcporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective l January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. These accounts are prcsented in pounds st¢rling and rounded to the nearest pound. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. 1.2 Going concern The Trnstees have prepared financial projections, taking into consideration the Cuent economic conditions and have, at the time of approving these accounts, a reasonable expectation ihat the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts. 1.3 Income from donations or grants Income from donations and grants is recolSed when the charity is entitled to the funds, the receipt is probable and the amount can be Measured reliably. For donations, this is usually on receipt. For grants, this is usually when a fomial grants is made in writing. If a donation or grant contains terms and conditions outside of the charity's control which must be met before the charity is entitled to the funds. or if the donor specifies that the funds must be used in future time periods, then the income is deferred. 1.4 Legacies Legacies are included in the SOFA when receipt is probable. that is, when there has been grant of probate. the executors have established that there are sU1¢ient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 1.5 Income from charitable activxties Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is rccogniscd over the period to which it relates. Any amounts rclating io future periods are defeed.
DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 September 2024 1.6 Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which give a member the right to buy services or other benefits are recognised as iiicome eamed from the provision of goods and services as incomc from charitable activities. 1.7 Other trading income Other trading income from non-charitable sources is recognised over the period to which it relates, Any relatiiig to future periods is deferred. 1.8 Expenditure Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event. it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of V A T which cannot be recovered. Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members. Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the perceiitage ofiime spent. All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are chargcd directly. others ar¢ apportioned on an appropriate basis. Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity. 1.9 Taxation The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year. 1.10 Creditors Short tern1 creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nornially recognised at their settlement amount after allowing for any trade discounts due. 1.1 I Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. 10
DARUL JANNAH TRUST AND STRATFORD MUSLIM CEYTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 September 2024 1.12 Fund accounting Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objective5 of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with spccific restrictions imposed by donors or which have been raised by the charity for particular purposes. 1.13 Tangible fixed assets Tangible fixcd assets, such as land and buildings. plant. vchicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution. directly or indirectly, to the provision of goods or services by the charity.Tangible flxed assets measured at cosl in the fIn]cIal statements without ]Y valuation due to no t liability. 1.14 Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently: they are measured at the cash or other consideration expected to be received. Prepayments are valued at the aniount prepaid net of any trade discounts due. 2 Income from Donations and Legacies Unrestricted funds Total funds 2024 Total funds 2023 Analysis Donated Goods, facilities and services Donation and gifts 76,040.00 76,040.00 79,655.00 72,367.00 148,407.00 72,367.00 148,407.00 48,291.00 127,946.00 3 Income from Investments Unrestricted funds Total funds 2024 Total funds 2023 Analysis Rental and leasing income 18,436.00 18,436.00 14,049.00 18,436.00 18,436.00 14,049.00
DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 September 2024 4 Expenditure on Charitable Activities Total funds 2024 Total funds 2023 Analysis Interest payable Bank charges Charity running cost Electricity Entertaining Insurance Motor expenses Rates Telephone and fax Lease premium write off Premises Repair & Maintenance Support Costs 20,311.00 60.00 1,351.00 8,787.00 1.729.00 1,748.00 834.00 11,393.00 561.00 19,735.00 123.00 566.00 6,474.00 649.00 1,754.00 710.00 11,233.00 513.00 36,830.00 32,053.00 88,817.00 199,457.00 22.693.00 84,221.00 153,688.00 5 Support Costs Total funds 2024 Total funds 2023 Analysis Wages and salaries Governance Costs Books Teachers fee Legal/Professional fees Accountants fees 43,470.00 43,800.00 1.661.00 34,810.00 3.520.00 760.00 84,221.00 2,405.00 40,438.00 1,414.00 760.00 88,817.00 12
. DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED NOTES TO THE FINANCIAL STATEIWENTS FOR THE YEAR ENDED 30 September 2024 6 Tangible Fixed Assets 6.1 C05t or valuation Freehold Land & Buildings At 01 October 2023 1,032,900.1)0 Additions 43,802.00 Disposals Revaluations Transfers At 30 September 2024 6.2 Amortisation and impairnients 1,076,702.00 Freehold Land & Buildings At 01 October 2023 Additions Disposals Revaluations Transfers At 30 September 2024 6J Net book value Freehold Land & Buildings At O l October 2023 1,032,900.00 At 30 September 2024 1,076,702.00 7 Debtors: Amounts falling due within one year Total funds 2024 Total funds 2023 oiher debiors 791.00 791.00 791.00 791.00 13
DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED NOTES TO THE FINANCIAL STATEMEIITS FOR THE YEAR ENDED 30 September 2024 8 Cash at bank and in hand Total funds 2024 Total funds 2023 Cash at bank and on hand Current account Deposit account 2,353.00 460.00 2.00 2.815.00 13,795.00 72,320.00 2.00 86.117.00 9 Creditors: Amounts falling due within one year Total funds 2024 Total funds 2023 Bank loans and overdrafts Accruals and defeed income Other creditors 20,311.00 780.00 20,311.00 780.00 1,005.00 22.096.00 21.091.00 10 Creditors: Amounts falling due after one year Total funds 2024 Total funds 2023 Bank loans and overdrafts Other creditors 250,150.00 7)6.713.00 986,863.00 250,150.00 788,365.00 1,038.515.00 14
. DARUL JANNAH TRUST AND STRATFORD MUSLIM CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 September 2024 11 Charity funds I 1.1 Details of material funds held and movements during the CURRENT reporting period Fund Fund balances balances brought carried forward fonvard Gains and losses Income Expenditure Transfers Fund names Unrestricted funds 59.197.00 166.843.00 153,688.00 72,352.00 Total 59,197.00 166,843.00 153,688.00 72,352.00 11.2 Details of material funds held and movements during the PREVIOUS reporting period Fund balances Fund brought balances carried fOard fonvard Gains ExpendAture Transfers and losses Fund names Income Unrestricted funds 116,659.00 141,995.00 199.457.00 59,197.00 Total 116,659.00 141,995.00 199.457.00 59,197.00 15