2022-08-31-accounts

Darut Ta wa DARUTTAQWA Trurte•s' Report 2022 The Trustees present thelrannu31 ￿port together wlth the flnanclal slatements of Darut Taqwa for the year ended 31# Au8USt 2022.The Trustees conflrm that the annual report and the financial statements of the charity Comply with the current statutory requirements and the provlslons of the Statements of Recommended Practlce ISORPI "AccountSn8 and Reportlng by Charltles" Sssued In March 2005. STRucniRE, GOVERNANCE AND ￿NAGEMENT •. CONsnTUTION The charlty wos Setup by a con5tltutiOD on 12, August 2013 and Is a reglstered charlty (Number 1164134). b. APPOINTMENT OF TRusfEES The trustees are elected by • commlttee at a special meetinB A sptclal meetln8 may be called to take place Immedlately after or before an ordlnary meetln8. In selectln8 persons to be appolnted as trustees, the Trustees shall lake Into account the beneflts of •ppolntlnB a person who Is able by vlrtue of hls or her personal or professlonal quallficatlons to make a contrlbutlon to the objects or the manaBements of the Charily. c. ORGANISATIONAL 5TRucfuRE AND DECISION MAKING The Board of Trustees provlde contlnuous dlrectlon and support to the Charlty and Its staff. d. RISK MANAGeMEr The Trustees have assessed the miior rlsks to whlch the charfty Is exposed, In partlcular ihose related to the operatlon and flnance, and are sat5sfled that systems and procedures are In place to mltl8ate our exposures to malor rlsk. •. USÉ OF VOLUNTEERS We use a number ofvolunteers throu8hout the year to help in both falth and communlty artlvltle5. ThÈ volunteers are malnly the mosque member5, who are encouraged to share thelr sk1115 and experlences where requlred. To8ether wlth the volunteers, the mosque trustees also 8lve their time freely. TRUSTEES, REPORT Pa8e I

Darut Taqwa AIM5 AND OBJEcnvES . POUCIES AND OBJEcllvES I, The advancement of educatlon through the provlslon of supplementary educatlon classes, Islamic educaiion includin8 the tea¢hlnE of Ihe Urdu and Arnbic languaEe and by such other means as the trustees may detem)ine. 2.To advance the Islamlc rellglon In accordance with the teach5ngs of the Qurfan and the teachlngs of Prophet Muhammad {peace & blesslngs be upon hlml and the Sahabah+Keraam {mav Allah be please wSth them) accordin8 to the interpietatlon and accepted view of our au8U5t SCI￿larS of the Ahlus Sunnah wal iamaa-ah and a5 expoundeil by the salafus saaliheen (plous predecessors). 3. The promotion of rellglous and racial harmony for the public beneflt bv: a, Promotlng knowledge and mutual understandlng between differenl racial and rell8lous 8roiips b. Advanclng educatlon and ralslng awareness about different raclal and rellglous groups to promote Bood relatlons between p￿sOn5 of different raclal and rellglous Eroups c. W0￿1n8 towards elirnination of discrimination on the grounds of race or religion. 4. To provlde or assist in the provislon of facillties in the Interests of soclal Welfa￿ for recreatlon or other lelsure tlme occupatlon of Indlvlduab who have need of such facilitles by reason of thelr dlsability. gender or %>cial cirtumstance5 With the object of improvlng their condltions of life. b. HOW OUR AcnvmES DEUVER PUBUC BENEFIT, ACHIEVEMEIIYS AND PERFoR￿NcE The charfty carrles out a wkle range of artlvltles In pursuance ol Its charltable alms. The trustees conslder that these attivities, summarised below. provide benefits to those who worship at the mosque and the wider community of Acuington, Prayers: The M059ue Is open all day for daily and Friday prayers. During the week we have manv people who regularly attend dally prayers and over 200 who regularly attend Frlday prayers. Education: An educatton faculty has been hlred to enhance and dellver educatlon lo children and adults. The charfty does Thot charge for thls seNice. Festlvals: The Mosque prepares food during Ramadan for those attendln8 our M05que who wlsh to break thelr fast together. Funeral Facilities: The Trknque provides a complete funeral seThlce In Ilne wlth the teathings of 151am. We relleve the deceased's bereaved relatlves of the burden of organlslng burlats. Islamic councll: The Mosque provkles a Islamlc Counselling Servlce to the whole community. Sub seThlces wlthln the council a￿ conducting marrla8e ceremonie¥ divorce and guidance seNke4 Wills and Inheritance Serv1￿5. Hlfz Classes: Memorfsatlon of the aur'an is consldered an Important element of rellglous educatlon and trainlng. We contlnue to provlde this faclllty for the youn8 people in the mosque. Hlgher Islamlc Educatlon: we provlde a comprehensive educatlon service with a fully strnctured syllabus for advance151amk sludies to adults and children at our hired venue for free. TRusfEES' REPORT Page 2

Darut Taqwa ACHIEVEMENTS AND PERFORMANCE . REVIEW OF ACTMTIES Darut faqwa h￿e throu8hout the year helped the advan￿meTht ln Islamic knowledge for youths and adulis In the local area and helped anylth wishing to learn about Islam. Various members of the community have come to Darut Taqwa to enqulre about Islam, Its ethos seek advke and 8uidance from (wr team. We have a150 pr￿Ided resou￿ to the commimity thro￿ books. events. and 8eneral one to one athice. Througfr￿t the year we have continued raislng funds for the new Mosque Project which have malnly been from the local community. During the year the trurtees and mosque committee have had a numberof meetings to efi$u￿ that adequate flnanclal controls are being followed by all members involved on a dady basts with adequate Jxocedures and ￿les. FINANCIAL REVIEW a. RESERVES POUCY The free reserves are held to secure the lokvd-temi flnancial security of the tharity. The trustees onsider that thi5 level of reseThes Ss fequired to enable the tharity lo fulfil Its ob*atiDns and commltment& b. PRIIXIPAL It4COME The prfKlpal iKome is via local donations and contrilJJtion5 from the wider communlty. PLANS FOR ThE FirruRE a. FimiRE DE¥￿PmENTs In March 2016 the New Mosque Project purchase and renovatA?ns began and was expected to flnlsh In September 2021, However, due lo covkl restrictk>ns some of the WO￿ has not been completed. Complelion date has been set ft)r around March 2026. We have partlally opened some of the centre. The total renordtlon cost Is ex￿ed lo be apwoxknately In excess of £￿￿￿￿)0. This could eo up as material costs have drastlcalty gone up since covid and building merchants are charglng a lol more, The balance wtll be fi￿tfrOm Continuu￿ donatlons by the mosque communlty. Approved by the Trustees on 15° June 2023 and S￿ed on thelr behalf by. Mr Soheil Ahmed Javed Darut Taqwa Trustee TRusfEES' REPORT Page 3

DARUT TAQWA

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

CHARITY REGISTRATION NUMBER 1164134

DARUT TAQWA FOR THE YEAR ENDED 31 AUGUST 2022

CONTENTS

	Pages
Legal and administration	1
Trustees Report	2
Independent Examiner's Report	3
Statement of Financial Activities	4
Balance sheet	5
Notes to the financial statements	6-10

DARUT TAQWA LEGAL AND ADMINISTRATIVE INFORMATION

Constitution

Darut Taqwa was registered as a charity on 27 October 2015.

Charity Number
1164134
Trustees	Mr Mohammad Bilal Bawa	(Chair Person)
	Mr Owais Akouiz	(Secretary)
	Mr Soheil Ahmed Javid	(Treasurer)
Address	Peel House
	Avenue Parade
	Accrington
	Lancashire
	BB5 6RD
Banks	Barclays
	8-14 Darwen Street
	Blackburn
	Lancashire
	BB2 2BZ
Accountants	AYA Accountants
	82 Blackburn Road
	Accrington
	Lancashire
	BB5 1LL
Independent Examiners	Butterworth Barlow Chartered	Accountants
	Butterworth Barlow House
	10 Derby Street
	Prescot
	L34 3LG

1

DARUT TAQWA

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2022

The trustees report can be obtained from the charity directly on request or from the charity commission website.

2

DARUT TAQWA INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 AUGUST 2022

Independent examiner's report to the Trustees of Darut Taqwa.

We report on the accounts of the Charity for the year ended 31 August 2022, which are set out on pages 4 to 10

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examiner is needed.

It is our responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act ; and

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

Basis of independent examiner's report

Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the 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 trustee 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 fair view, and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with our examination, no matters have come to our attention:

1. which gives us a reasonable cause to believe that, in any material respect, the requirements:

2. to keep accounting records in accordance with section 130 of the 2011 Act; and

3. to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act

have not been met;

or

1. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Butterworth Barlow Chartered Accountants

Butterworth Barlow House 10 Derby Street Prescot L34 3LG Date: 13 June 2023

3

DARUT TAQWA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022

Note Incoming resources Voluntary Income 2a Charitable Activities 2b Activities for Generating Funds 2c Resources expended Charitable activities 3 Total resources expended Net incoming resources before transfers Transfers Movement in total funds for the year Total funds brought forward Total funds carried forward Total incoming resources available for charitable application	General Restricted Total Funds Funds 2022 £ £ £ 513,317 - 513,317 - - - 47 - 47 513,363 - 513,363 310,282 - 310,282 310,282 - 310,282 203,081 - 203,081 - - - 203,081 - 203,081 1,537,294 - 1,537,294 1,740,375 - 1,740,375	Total 2021 £ 566,668 - 68
		566,736
		337,959
		337,959
		228,777
		-
		228,777 1,308,517
		1,537,294

The statement of financial activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

4

DARUT TAQWA BALANCE SHEET FOR THE YEAR ENDED 31 AUGUST 2022

Note Fixed Assets 6 Current Assets Debtors 7 Cash at bank and in hand 8 Creditors 9 Net current assets Net Assets Funds Unrestricted Fund Restricted Funds	2022 £ 1,754,345 - 27,204 27,204 ( 41,174) (13,970) 1,740,375 1,740,375 - 1,740,375	2021 £ 1,556,558 - 21,943
		21,943 ( 41,207)
		(19,264)
		1,537,294
		1,537,294 -
		1,537,294

The financial statements were approved by the trustees and signed on their behalf by:

Signed: ..........................................................

Mr Soheil Ahmed Javid

Trustee (Treasurer)

Date: ……………………………………..

5

DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

1

Accounting policies

The financial statements have been prepared in accordance with applicable Accounting Standards in the United Kingdom and the Statement of Recommended Practice 'Accounting by Charities' (SORP 2005).

Basis of accounting

The financial statements have been prepared on the historical cost basis of accounting.

Incoming resources

Funding received are attributed to the management of Darut Taqwa.

Resources expended

Expenditure is disclosed on an accrual basis.

Fixed Assets

Fixed assets are stated at cost less accumulated depreciation.

The freehold land and property is valued at historic cost and is not depreciated as they are considered to have a useful life of greater than 50 years and so any depreciation charge is considered immaterial.

Fund accounting

Funds held by the Charity are either:

Unrestricted general funds

These are funds which can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds

These are funds which can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Related party transactions and trustees' remuneration

Trustees received no remuneration or expenses during the year.

6

DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

2a Incoming Resources from Voluntary Income General Donations Fundraising Governement Grant Gift Aid Reclaimed 2b Incoming Resources from charitable activities 2c Activities for generating funds Bank loyalty reward 3 Resources Expended 4 Wages, salaries and permitted earnings Rent and Rates Venue Hire Post and Stationery Phone Islamic Books Heat and Light Motor Expenses Hire of Equipment Repairs and Renewals Sundry Classes and Events Food Staff Training Sub Contract Staff Cleaning Subscriptions 5 Legal & Professional Costs 5 Accounting and Audit Fees Bank Charges Depreciation TOTAL	General Restricted Total Funds Funds 2022 £ £ £ 406,589 - 406,589 - - - 1,800 - 1,800 104,928 - 104,928 513,317 - 513,317 General Restricted Total Funds Funds 2022 £ £ £ - - - - General Restricted Total Funds Funds 2022 £ £ £ 47 - 47 47 - 47 General Restricted Total Funds Funds 2022 £ £ £ 41,000 - 41,000 4,583 - 4,583 142,959 - 142,959 53 - 53 - - - 2,889 - 2,889 1,404 - 1,404 - - - 894 - 894 787 - 787 106 - 106 - - - 5,249 - 5,249 34,251 - 34,251 67,405 - 67,405 950 - 950 440 - 440 - - - 1,000 - 1,000 406 - 406 5,906 - 5,906 310,282 - 310,282	Total 2021 £ 429,319 - 27,842 109,508
		566,668
		Total 2021 £ -
		-
		Total 2021 £ 68
		68
		Total 2021 £ 41,000 2,500 161,336 17 44 808 5,867 17 2,859 305 440 - - - 113,225 1,090 - - 1,400 404 6,645
		337,959

7

5

DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

4

Total staff costs comprised:

Total staff costs comprised:
Wages and salaries Social security costs	2022 £ 41,000 41,000	2021 £ 41,000 -
		41,000

No employees received pay in excess of £60,000

The average number of employees during the year was 2

During the year 10 volunteers provided their services to the charity (10 in 2021).

Governance costs

Accountancy Fees Other Legal & professional fees	General Restricted Total Funds Funds 2022 £ £ £ 1,000 - 1,000 - - - 1,000 - 1,000	Total 2021 £ 1,400 -
		1,400

8

DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

6

7

8

Fixed Assets

Cost or Valuation At 1 September 2020 Additions Disposals At 31 August 2021 Depreciation At 1 September 2020 Charge for period At 31 August 2021 Net book value At 31 August 2021 At 31 August 2020 Debtors	Freehold Land & Fixtures & Computer Property Fittings Equipment Total £ £ £ £ 1,529,978 36,100 7,671 1,573,749 200,743 295 2,656 203,693 -
	1,730,721 36,395 10,327 1,777,442
	13,918 3,273 17,191 4,496 1,411 5,906
	- 18,414 4,684 23,097
	1,730,721 17,981 5,643 1,754,345
	1,529,978 22,182 4,398 1,556,558

Bank & Cash Bank and Cash Creditors Accruals PAYE Private Loans	General Restricted Total Funds Funds 2022 £ £ £ - - - - - General Restricted Total Funds Funds 2022 £ £ £ 27,204 - 27,204 27,204 - 27,204 General Restricted Total Funds Funds 2022 £ £ £ - - - 2,584 - 2,584 38,590 - 38,590 41,174 - 41,174	Total 2021 £ - -
		-
		Total 2021 £ 21,943
		21,943
		Total 2021 £ 2,617 38,590
		41,207

9

9

10

DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

Analysis of Charitable Funds

Analysis of Fund Movement Unrestricted Funds: General Funds Restricted Funds: Property	Bal Incoming Resources B/fwd Resources Expanded Transfers 1,537,294 513,363 ( 310,282) - 1,537,294 513,363 (310,282) - - - - - - - - - - - 1,537,294 513,363 (310,282) -	Fund C/fwd 1,740,375
		1,740,375
		-
		-
		1,740,375

Restricted funds are to be used only for the following specific purposes:

New Property - These funds will only be used for acquiring and fixing the new property purchased by the charity.

11

Net Assets By Fund

Tangible assets Debtors Bank & cash Creditors: amounts due within one year Net Assets	General Restricted Total Funds Funds 2022 £ £ £ 1,754,345 - 1,754,345 - - - - 27,204 - 27,204 ( 41,174) - ( 41,174) 1,740,375 - 1,740,375	Total 2021 £ 1,556,558 - 21,943 ( 41,207)
		1,537,294

10

DARUT TAQWA INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 AUGUST 2022

Independent examiner's report to the Trustees of Darut Taqwa.

We report on the accounts of the Charity for the year ended 31 August 2022, which are set out on pages 4 to 10

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examiner is needed.

It is our responsibility to:

of the Act ; and

Basis of independent examiner's report

Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the 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 trustee 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 fair view, and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with our examination, no matters have come to our attention:

1. which gives us a reasonable cause to believe that, in any material respect, the requirements:

of the 2011 Act

have not been met;

or

1. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Butterworth Barlow Chartered Accountants

Butterworth Barlow House

10 Derby Street Prescot L34 3LG Date: 13 June 2023

3