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 SCIlarS
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 psOn5 of different raclal and rellglous Eroups
c. W01n8 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 PERFoRNcE
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 Serv15.
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 he throu8hout the year helped the advanmeTht 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 prIded resou to the commimity thro books. events.
and 8eneral one to one athice. Througfrt 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 exed 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 fitfrOm Continuu donatlons by the mosque communlty.
Approved by the Trustees on 15° June 2023 and Sed 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:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- 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
2. 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
2. 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