Darut Taqwa
DARUT TAQWA
Trustees. Report 2023
The Trustees present their annual report together with the financial statements of Darut Taqwa for
the year ended 31" August 2023.The Trustees confirm that the annual report and the financial
statements of the charity comply with the current statutory requirements and the provisions of the
Statements of Recommended Practice ISORPI "Accounting ond Reporting by Charities" issued in
March 2005.
STRucfuRE. GOVERNANCE AND MANAGEMENT
. CONSTITUTION
The charity was setup by a constitution on 12 August 2013 and is a registered charity (Number
11641341.
b. APPOINTMENT OF TRUSTEES
The trustees are elected by a committee at a special meeting
A special meeting may be called to take place immediately after or before an ordinary meeting.
In selecting persons to be appointed as trustees. the Trustees shall take into account the benefits of
appointing a person who is able by virtue of his or her personal or professional qualifications to
make a contribution to the objects or the managements of the Charity.
c. ORGANISATIONAL STRUCTURE AND DECISION MAKING
The Board of Trustees provide continuous direction and support to the Charity and its staff.
d. RISK MANAGEMENT
The Trustees have assessed the major risks to which the charity is exposed, in particular those
related to the operation and finance. and are satisfied that Swems and procedures are in place to
mitl8ate our exposures to major risk.
e. USE OF VOLUNTEERS
We use a number of volunteers throughout the year to help in both faith and community activities.
The volunteers are mainly the mosque members, who are encouraged to share their skills and
experientes where required. Together with the volunteer5, the mosque trustees also give their time
freely.
TRUSTBES, REPORT
Page I
Darut Taqwa
AIMS AND OBJEcfivES
. POUCIES AND OBJEcnvES
l. The advancement of education through the provision of supplementary education classes, Islamic
education including the teaching of the Urdu and Arabic language and by such other means as the
trustees may determine.
2.To advance the Islamic religion in accordance with the teachings of the Qurfan and the
teachings of Prophet Muhammad (peace & blessings be upon him) and the Sahabah-e-Keraam (may
Allah be please with them) according to the interpretation and accepted view of our august scholars
of the Ahlus Sunnah wal jamaa-ah and as expounded by the salafus saaliheen Ipious predecessors).
3. The promotion of religious and racial ham)ony for the public benefit by-.
a. Promoting knowledge and mutual understanding between different racial and religious groups
b. Advancing education and raising awareness about different racial and religious groups to promote
good relations between person5 of different racial and religious Eroups
c. Working towards elimination of discrimination on the grounds of race or reli81011.
4. To provide or assist in the provision of facilities in the interests of social welfare for recreation or
other leisure time occupation of individuals who have need of such facilities by reason of their
disability, gender or social circumstances with the obiett of improving their conditions of life.
b. HOW OUR AcriwriES DELIVER PUBUC BENEFIT, ACHIEVEMEpifs AND PERFORMANCE
The charity carries out a wide range of activities in pursuance of its charitable aim5. The trustees
consider that these activities, 5ummarised below. provide benefits to those who worship at the
mosque and the wider community of Accrington,
Prayer5= The Mosque is open all day for daily and Friday prayers. During the week we have many
people who regularly attend daily prayers and over 2C(J who regularly attend Friday prayers.
Education.. An education faculty has been hired to enhance and deliver education to children and
adults. The charity does not charge for this se¢vice.
Festivals- The Mosque prepares food during Ramadan for those attending our Mosque who wish to
break their fast together.
Funeral Facilities.. The Mosque provides a complete funeral service in line with the teachings of
Islam. We relieve the deceased's bereaved relatives of the burden of organising burials.
Islamic council.. The Mosque provides a Islamic Counselling Service to the whole community. Sub
services within the council are conducting marriage ceremonies, divorce and guidance service5, Wills
and Inheritance services.
Hifz Classes: Memorisation of the Qur'an is considered an important element of religious education
and training. We continue to provide this facility for the young people in the mosque.
Higher151amic Education.. we provide a comprehensive educatiortr setvice with a fully structured
syllabus for advance Islamic studies to adults and children at our hired venue for free.
TRUSTEES, REPORT
Page 2
Darut Taqwa
ACHIEVEMENTS AND PERFORMANCE
a. REVIEW OF AcfiviTIES
Darut Taqwa have throughout the year helped the advancement in Islamic knowledge for youths
and adults in the local area and helped anybody wishing to learn about Islam. Various members of
the community have come to Darut Taqwa to enquire about Islam, its ethos. seek advice and
8uidance from our team. We have also provided resources to the community through books, events.
and general one to one advice. Throughout the year we have continued raising funds for the new
Mosque Project which have mainly been from the local community- During the year the trustees and
mosque committee have had a number of meetings to ensure that adequate financial controls are
being followed by all members involved on a daily basis. with adequate procedures and rules.
FINANCIAL REVIEW
. RESERVES POUCY
The free reserves are held to secure the long-term financial security of the charity. The trustees
consider that this level of reserves is required to enable the charity to fulfil its obligations and
commitments.
b. PRINCIPAL INCOME
The principal income is via local donations and contributions from the wider community.
PLANS FOR THE FUTURE
a. FUTURE DEVELOPMENTS
In March 2016 the New Mosque Project purchase and renovations began and was expected to finish
in September 2021, However. due to covid restrictions some of the work ha5 not been completed.
Completion date has been set for around March 2026.
We have partially opened some of the centre.
The total renovation cost is expected to be approximately in excess of £900,]0. This could 80 up as
material costs have drastically gone up since covid and building merchants are charging a lot more.
In addition to this further expansion and purchase of the land adjacent to the building in under
discussion.
The balance will be met from continuing donations bythe mosque communsty.
Approved by the Trustees on Y February 2023 and signed on their behalf by=
Mr Soheil Ahmed Javed
Oarut Taqwa Trustee
TRUSTEES. REPORT
Page 3
DARUT TAQWA
FJNANCIAL STATEME%TS
FOR THE YEAR ENDED 31 ALGUST 2023
CHARITY REGISTRATIOPI NLMBER 1164134
DARUT TAQWA
FOR THE YEAR E)I)ED 31 AbGUST 2023
CO.%TE%TS
Pages
Legal administr4¢iL
Tntstees RcpLYt
JndeptJJdeDi Examinrfs Re1
Stat¢rn¢nt of Finla1 Activiri
Balanc¢ sheet
Notes ro the fitwwial statements
io
DARL'T TAQWA
LEGAL AYD ADNIIYISTIL4TJN'E INFORlATI0p*
Con$titstion
DgNtTaqwa wag re1£r¢d asa charity OD 27 (kt(kn2015.
ChaTIty Number
1164134
Trusttts
MT Moha]] Bilal Bawa
Mr Soheil Abmed Javid
Addrels
Peel HIM]se
Ai"C%LuePaTade
Accrington
Lancashire
BB5 6RD
Banks
BBrcla
8.14 DaThven Stred
Blackburn
Lancasbire
BB2 2BZ
Account40ts
AYA A¢¢tyJnthtsts
82 Blackbum Road
Acn80
Lart¢tshite
BB5 ILL
IndeptLdtllt Emmillers Butrtnvrffth Bartow Clkrtry•J Acc(oJnwits
Butt¢rworth Barlow H(¥t
10 Derby Strttt
Prescot
L34 3LG
DARUT TAQWA
TRUSTEES. REPORT
FOR THE YEAR ENDED JI AUCUST 2023
DARbT TAQWA
INDEPENDENT EXAIIIIERS REPORT
FOR THE YEAR E.IDED 31 AL.GLST 21123
Jndepelldeot examiner's report to the Trystees of Darut TaqwL
Werewt oll the accourlts of Ibe ChaTity for th¢ ye4rald JI Aug4 2023. wbi¢lL are Ser out page$ 4 to 10
ResFective roFponsibiliiies
The ¢harity5 mJste¢5 Ar¢ rwsible for the prep•rntii)tt of the acc¢Mls. Th¢ ¢hatiW5 trustees ¢thider thai an audit is
not required for this y¢ar under section 144(21 of the CThariii¥ A¢t 2011 (the 2011 Act) and thar an iZLdLwid¢nt
>Yamin¢T is [ded.
li is otrrwibiliryio=
examin¢ th¢ 8t¢ounts undcr sect20n 145 of the 2011 Aa.
. lo follow the pr(thlurcs laid down UJ the General Direcu¢w by thEC1tyC¢)MlWSsI£ slI0n 14515Xbl
of the Act:
• to siaie whether pArticu]2rDut¢ers have ciKDe tOmyatt•)tik
of$4dependenl exominews report
Our examinatton was carried attorth wilh the C*#etal Direthons 8iven by d*eChkTity Crxnmission. An
¢xaminaiion includes a r¢vitw of Ihe rt¢ords kept by th¢ charity ajjd a ciKtwison of the a¢¢4yJnts presenied with tTr
rwords. It also includes CODSid¢rntioJJ of au). uDusua] iienjs OT disc1(tht5 ill the accowits and seeki]Jg explanaljoDS
from you as Erustee eonc¢rnins such maittts. Th¢ WoccdUn undertakert PTovide all ihe evidence thai t¥ould
bc requirtd in an audit. and eojvquentty no opitUOD IS givwl as toTrvhethff the aCCots PTesenT a'true fair lew. and
the Tqm Is limite4J 10 those matEcf5 Set out in the stsrtsnents below.
IndepeAdeKtt ertsnriwer'sJtaiemeAI
In ¢onD¢¢tion exarnination, no mattth5 have cixnetOOUT att¥¥lith".
. which yves us a reasonable cause to believ¢ th¥¢ itl auy nrerial resw the rtqu][ts".
. to kttp accounting r¢¢ords IR aordall¢e wtth SCdi4)n 130 of the 2011 Act: athl
. lo prwre a¢¢ount5 which accord with th¢ aw(¥un¢in8 rordS and to t(MJJply with the aCCinting r¢quirtments
of the 2011 Act
have not been m¢
2. to which, in ouropinioTh, rntion 51yyJd be drnwD in (ydertoenabie a Pr Un(r80fthe accounts to be
rea¢bed.
Butten?orth Barlow Ch*rttrtd Attountxllts
ButTen¥orth Barlow Hous¢
10 Derby Street
Prescot
L34 3LG
Dth." 05 FcbruEry 2024
DARLry TAQWA
STATEIENT OF FtTr4AYCIAL AcfiviTIES
FOR THE YEAR L.NDED3J ALGUST 2023
General R¢th¢i
Fwjds
Toial
2022
2023
IncotThiDg resoyrces
Voluniary In¢ome
C11t2b]e A¢lilIl¢S
Aclivilie5 for Oener*in8 Fwjds
507.987
507.987
513.317
2b
36
36
47
Tol21 in¢Dming resoll*S xv*ll*ble for cbarit*bl¢
application
508.023
508.023
513.363
Res0ree& txpeDdeil
Cbatilable activiti¢s
377.194
377.194
310.282
Tot*1 resourcts expended
377,194
377.194
310.282
jet Sn¢omlttg rtsollrtej before tr*#sftr5
130.829
130.8?9
203.081
Transfers
Movement In totsl fDnds for ihe yur
130,829
130.829
203.081
Total fiLnds brougbi forward
1.740J75
1,740.375
1.537294
Total ftsttds rrIed fonvlrd
1.871 ?(
1.871 !04
1.740.375
The statement of fuJart¢ial activities iti¢lud# all and losses r¢¢o8tiistyJ ill the Irar.
All incoming resour¢ts and Tesources ex{ derive frw coniinuÈD8 activirie5.
DART TAQWA
BALANCE SHEET
FOR THE YEAR ENDED 31 ALGUST 21123
2023
2022
lied Awt5
1.871.284
1.754.345
CuTreDt Asselj
Dtbtoys
Cash ai bank and in hand
39.903
27.204
39,W3
CreditQTS
39,9841
et current 4$5eis
13.9701
1.871.204
1.740.375
Fun
Unrtstrickd FuDd
Resthcttyj Fu]yl%
1.871.21
1.740.375
1.871.2(U
.740.375
The fi*u11 stst¢moJts wett apptoved bythe tsu5ECe5 a]Mi 5i8D¥J (XL their bcbalf by.
S]ed..
Mr Sobeil AhJJatd J*¥ld
TrusteelTreaswer}
0710>12Ltr
DARifT TAQWA
OTES TO THE FtNAJCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
A¢¢ountiDg poli¢1
The fuJaDcial slale]jXts have been in accordallce with applicableAccountiDg Stsndatds ID the United
Kingdom and ih¢ Stsi¢m¢ni of Re¢oJMneth Prn¢ti¢e'A¢touttiitig by Chariiies, ISORP 2(Kk51.
Ba515 0(*c¢ountlDg
Tr rin¢n¥ial $tst¢m¢nts bavebeeo th¢ hisr1¢al ¢(th b8sisofa¢wJttiiDg.
IntomlD8 resourtts
Funding re¢¢iv¢doT¢ atrributrd LO the managtnKni of DaNi T4w&
Resotstttt exptttded
ExpaMli¢ute 15 discl1d xcruai basis.
Flxed Assets
Fixed assets are srated ai cosi less llccumuiaied depreciati.
ThE ftEehold land and property is valual * hisTOriC Cost a1 is dewttiated they are considered
to have a usefijl life of 8reaitt than SO years attd $0 atty deWttJati cknge is C{K]dered immateri41.
Fund ¥ecountln8
Funds held by the Ch*ityorE eKther.
restrltitd gtner*l fullds
gr¢ funth whi¢h can in 0[da*Ke with thethaTitable d>Je¢iives at the discretion of the
TnLStees.
Restricted funds
Th¢8¢ ar¢ hnd5 which £aD tyb¢ wed ftt]MrticthiaT yestrictcd pw within th¢ d>jccts of thc
Charity. Re5tsithions ari5¢ when specified by the dthjoror when fwjds are rais for prticular restri¢i
Relaied party irMtssictioDs *lld tru5ttti' reiiiuDeralio
DARLT TAQWA
OTES TO TIIE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 ALGUST 2023
2*
Totsl
2022
2023
415.693
415ffj93
406.589
Fundroisu
Gift Aid Reclaitncd
92291
91294
104.928
507.9¥7
507.9%7
513J17
2b
Total
2023
Activities for¥eDeriti•8fulldi
2023
2022
BAnk hya]ryreward
36
47
36
47
R¢wMri¢s ExptN¢led
T(tsl
2022
2023
41AKI
41.OINJ
41.(
4.583
142.959
53
kl)lld RA$
Vtnue Hirt
P(K5t and Switwy
PhDne
Islamic B(
Heal and
153270
153.270
59
2.889
25.896
95.896
Hire of EquipnKnt
Repairs and Renewa]5
Sundry
CLq5sts aDd
7?4
2533
774
2.533
894
7¥7
855
8.014
37.030
89.047
855
8.014
37.030
89.047
569
5.249
34151
67.405
950
Sub Contrnct Sta
Subscripti(Ths
Leg & Prof514) Ca
Accountin8 and Audit Ftts
Bank Charg
l.ia5
1.5
322
4.725
1.590
322
4.725
377.194
310.282
DARL T TAQWA
OTES TO THE L¥CLL STATEMENryS
FOR THE YEAR ENDED 31 ALCUST 2023
Total staff costs comprlsed:
2023
2022
Wage8 *tsJ Sal¢$
41.iKMI
41.OCK
41.(MA)
41.0(X)
No fflnployff5 Ttly¢d pay LTJ excessof £60.IYX)
The aVerag¢Dn*r ofemp1oydllrln8 thtyWW*s 2
During th¢ yw 10 volunt¢¢rs proyidui th¢ir ¥TYi9 Lo the cJwity{10 in 20221.
GoYeTDCe eosts
Total
2023
Tolal
2022
Fun(Ls
A¢¢ountanty Fec5
Other Legal & professio[1 ftts
1.590
1,185
1.5
2.775
2.775
DARUT TAQWA
OTES TO THE FINLNCLIL STATE%IE%TS
FOR THE YEAR EIDED JI AUGLST 2023
lied Assety
Cornpuler
Eqpipw¢wt
Proptrt)
Fllli*8S
Totsl
CNI or VaJll*tlo
At I September 2022
AdditiotJg
Disp05als
Al 31 August 202J
",30,721
121.663
36.396
10.327
1,777,444
121.tkn3
1,852.384
36.396
10.327
1.899.107
Dtprtdatlon
Al I SeplaDber 2022
18.414
3.596
4.684
23.098
4,725
At 31 Augu512023
22.010
5.813
27.823
et book Yalue
At 31 August 20?3
At 31 August 2022
1.852.384
1730.721
14386
17.982
4.514
5.641
1,871.284
1.754.346
Debtsr5
GeDeral Rertritte4
Futsds
Funds
Tolal
2023
Toial
21b22
Batsk& Cash
G¢D¢ra]
FuDds
Resirl¢ted
¥uDd5
To121
2023
Total
2022
Ballk attdCa5h
39.903
39.9)3
27.204
39,903
39.W3
?7.204
Credlt•
Gentral
TruDd5
R#tricte
Funds
Toial
2023
Tot#l
2022
Ac¢nHJs
PAYE
Private L(
1.394
38,5
1.394
38.590
2.584
38.59)
39,984
39.984
41.174
DARbT TAQWA
)QTES TO THE FI)AYCL4L STA'fLMEN'I'S
FOR THE Y&IR EYDED 31 ALGLST 2023
io
Analvsis of Ch*rlt*ble Funds
of
Ujbtestrkted Futsds:
Genetal Funds
1.740.375
Xq.023
(377.194)
1.871J04
1.740.375
2J
13TF.194}
1.871 Tr04
Re5trirtod Fullds..
1.740J75
5D8.O?3
1377.I¢MI
Restyi¢ted •rttty be vsrdollty for Ib¢folloiviigspffifi¢ purpDMs:
Yèw PrtsWty-
Thefith wll cffjly beuj fal1118I fixingthe ptr4w purchased by
Nrt Ae¢S Bv Fllnd
Gtller*l Rt51rided
Funds
Furlds
Totsl
2023
Total
2022
T$1)1¢ 3$%
lJ71284
1071284
1.754J46
39.WS
39.3
¢ year
(39.9841
{ 39.984)
Assets
1.87lJtsl
I.X71204
1.740.376
io
## **DARUT TAQWA**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
**CHARITY REGISTRATION NUMBER 1164134**
## **DARUT TAQWA FOR THE YEAR ENDED 31 AUGUST 2023**
## **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 2023**
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 2023**
## **Independent examiner's report to the Trustees of Darut Taqwa.**
We report on the accounts of the Charity for the year ended 31 August 2023, 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: 05 February 2024
3
## **DARUT TAQWA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023**
|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
2023
£
£
£
507,987
-
507,987
-
-
-
36
-
36
508,023
-
508,023
377,194
-
377,194
377,194
-
377,194
130,829
-
130,829
-
-
-
130,829
-
130,829
1,740,375
-
1,740,375
1,871,204
-
1,871,204|Total
2022
£
513,317
-
47|
|---|---|---|
|||513,363|
|||310,282|
|||310,282|
||||
|||203,081|
|||-|
|||203,081
1,537,294|
|||1,740,375|
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 2023**
|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|2023
£
1,871,284
-
39,903
39,903
( 39,984)
( 80)
1,871,204
1,871,204
-
1,871,204|2022
£
1,754,345
-
27,204|
|---|---|---|
|||27,204
( 41,174)|
|||(13,970)|
|||1,740,375|
|||1,740,375
-|
|||1,740,375|
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 2023**
## **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 2023**
|**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
Insurance
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
2023
£
£
£
415,693
-
415,693
-
-
-
-
-
-
92,294
-
92,294
507,987
-
507,987
General
Restricted
Total
Funds
Funds
2023
£
£
£
-
-
-
-
General
Restricted
Total
Funds
Funds
2023
£
£
£
36
-
36
36
-
36
General
Restricted
Total
Funds
Funds
2023
£
£
£
41,000
-
41,000
7,000
-
7,000
153,270
-
153,270
59
-
59
-
-
1,915
-
1,915
25,896
-
25,896
1,412
-
1,412
774
-
774
2,533
-
2,533
-
-
-
855
-
855
8,014
-
8,014
37,030
-
37,030
89,047
-
89,047
569
-
569
-
-
-
1,185
-
1,185
1,590
-
1,590
322
-
322
4,725
-
4,725
377,194
-
377,194|Total
2022
£
406,589
-
1,800
104,928|
|---|---|---|
|||513,317|
|||Total
2022
£
-|
|||-|
|||Total
2022
£
47|
|||47|
|||Total
2022
£
41,000
4,583
142,959
53
-
2,889
1,404
-
894
787
106
-
5,249
34,251
67,405
950
440
-
1,000
406
5,906|
|||310,282|
7
**5**
## **DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **4**
## **Total staff costs comprised:**
|**Total staff costs comprised:**|||
|---|---|---|
|Wages and salaries
Social security costs|2023
£
41,000
41,000|2022
£
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 2022).
## **Governance costs**
|Accountancy Fees
Other Legal & professional fees|General
Restricted
Total
Funds
Funds
2023
£
£
£
1,590
-
1,590
1,185
-
1,185
2,775
-
2,775|Total
2022
£
1,000
-|
|---|---|---|
|||1,000|
8
## **DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **6**
## **Fixed Assets**
|**Cost or Valuation**
At 1 September 2022
Additions
Disposals
At 31 August 2023
**Depreciation**
At 1 September 2022
Charge for period
At 31 August 2023
**Net book value**
At 31 August 2023
At 31 August 2022|**Freehold**
**Land &**
**Fixtures &**
**Computer**
**Property**
**Fittings**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
1,730,721
36,396
10,327
1,777,444
121,663
-
-
121,663
-|
|---|---|
||1,852,384
36,396
10,327
1,899,107|
||18,414
4,684
23,098
3,596
1,129
4,725|
||-
22,010
5,813
27,823|
||1,852,384
14,386
4,514
1,871,284|
||1,730,721
17,982
5,643
1,754,346|
**7**
## **8**
**Debtors**
|**Bank & Cash**
Bank and Cash
**Creditors**
Accruals
PAYE
Private Loans|**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2023**
**£**
**£**
**£**
-
-
-
-
-
**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2023**
**£**
**£**
**£**
39,903
-
39,903
39,903
-
39,903
**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2023**
**£**
**£**
**£**
-
-
-
1,394
-
1,394
38,590
-
38,590
39,984
-
39,984|**Total**
**2022**
**£**
-
-|
|---|---|---|
|||-|
|||**Total**
**2022**
**£**
27,204|
|||27,204|
|||**Total**
**2022**
**£**
2,584
38,590|
|||41,174|
**9**
9
**10 Analysis of Charitable Funds**
## **DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
|**Analysis of**
**Fund Movement**
**Unrestricted Funds:**
General Funds
**Restricted Funds:**
Property|**Bal**
**Incoming**
**Resources**
**B/fwd**
**Resources**
**Expanded**
**Transfers**
1,740,375
508,023
( 377,194)
-
1,740,375
508,023
(377,194)
-
-
-
-
-
-
-
-
-
-
-
1,740,375
508,023
(377,194)
-|**Fund**
**C/fwd**
1,871,204|
|---|---|---|
|||1,871,204|
|||-|
|||-|
||||
|||1,871,204|
## **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**
**2023**
**£**
**£**
**£**
1,871,284
-
1,871,284
-
-
-
-
39,903
-
39,903
( 39,984)
-
( 39,984)
1,871,204
-
1,871,204|**Total**
**2022**
**£**
1,754,346
-
27,204
( 41,174)|
|---|---|---|
|||1,740,376|
10