Darut Taqwa
DARUT TAQWA
Trustees, Report 2024
The Trustees present their annual report together with the financial statements of Darut Taqwa
the year ended 31" August 2024.The Trustees confirm that the annual report and the financial
statements of the charity comply with the current statutory requirements and the provisions of
Statements of Recommended Practice ISORPI Accounting and Reporting by Charities" issued in
March 2005.
or
STRucfuRE, GOVERNANCE AND MANAGEMENT
a. CONSTITUTION
The chaflty was setup by a constitution on 12th August 2013 and is a registered charity (Number
11641341.
b. APPOINTMENT OF TRUSTEES
The trtjstees are elected by a committee at a special meeting
A special meeting may be called to take place immediately after or before an ordinary meetinE.
In selecting persons to be appointed as trustees, the Trustees shall take into account the benefit
appointing a person who is able by virttje of his or her personal or professional qualifications to
make a contribution to the object5 or the managements of the Charity-
of
c. ORGANISATIONAL STRucfuRE 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 systems and procedures are in place
mitigate our exposures to major risk.
e. USE OF VOLUNTEERS
We use a number of volufiteers throughout the year to help in both faith and community activiti
The volunteers are mainly the mosque members, who are encotjraged to share their skills and
experiences where required. Together with the volunteers, the mosque trustees also give their t
freely.
TRUSTEES, REPORT
Darut Taqwa
AIMS AND OBJEcfivES
. POUCIES AND OBJECTIVE5
l. The advancement of education through the provision of supplementary education classes,151a
education including the teaching of the Urdu and Arabic language and by such other means as th
trustees may determine.
2.To advance the Islamic religion in accordance with the teachings of the Qur'an and the
teachings of Prophet Muhammad Ipeace & blessings be upon him) and the Sahabah-e-Keraam I
Allah be please with them) according to the interpretation and accepted view of our august scho
of the Ahlus Sunnah wal jamaa-ah and as expounded by the salafus saaliheen Ipious predecessor
3. The promotion of religious and racial harmony 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 pro
good relations between persons of different racial and reliEiOUS groups
t. Working towards elimination of discrimination on the grounds of race or religion.
4. To provide or assist in the provision of facilities in the interests of social welfare for recreation
other leisure time occupation of individuals who have need of suth facilities by reason of their
disabilityi gender or social circumstances with the object of improving their conditions of life.
ay
ars
ote
b. HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT. ACHIEVEMENTS AND PERFORMANCE
The charity carries out a wide range of activities in pursuante of its charitable aims. The trustees
consider that these activities. summarised below. provide benefits to those who worship at the
mosque and the wider community of Accrington,
Prayers= The Mosque is open 311 day for daily and Friday prayers. During the week we have many
people who regularly attend daily prayers and over 200 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 service.
Festivals.. The Mosque prepares food during Ramadan for those attending our Mosque who wish
break their fast together.
Funeral Facilities.. The Mosque provides a tomplete funeral service in line with the teachings of
Islam. We relieve the deceased's bereaved relatives of the burden of or8anising burials.
Is13mic council.. The Mosque provides a Islamic Counselling Service to the whole community. Sub
services within the council are conducting marriage ceremonies, divorce and guidance services,
nd Inheritance services.
Hifz Classes.. Memorisation of the Qur'an is considered an important element of religious educati
and training. We continue to provide this facility for the young people in the mosque.
Higher Islamic Education.. we provide a comprehensive education service with a fully structured
syllabus for advance Islamic studies to adults and children at our hired venue for free.
TRUSTEES, REPORT
Pa
Darut Taqwa
ACHIEVEMENTS AND PERFORMANCE
. REVIEW OF ACTIVITIES
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
the community have come to Darut Taqwa to enquire about Islam, its ethos, seek advice and
guidance from our team. We have also provided resources to the community through books, ev
and general one to one advice. Throughout the year we have continued raising funds for the ne
Mosque Project which have mainly been from the local community. During the year the trustees
mosque committee have had a number of meetings to ensure that adequate financial controls a
bein8 followed by all member5 involved on a daily basi5. Wlth adequate procedures and rules.
ts,
FINANCIAL REVIEW
a. RESERVES POLICY
The free reserve5 are held to secure the long-term financial security of the charity. The trustees
consider that this level of reserves is reqlsired 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 fi
in September 2021, However, due to covid restrictions some of the work has not been complete
Completion date has been set for around December 2026.
ish
We have partially opened some of the centre.
The total renovation cost is expected to be approximately in excess of £1200000. This could go u
material costs have drastically gone up since covid and building merchants are charginE a lot mo
In addition to thi5 further expansion and purchase of the land adjacent to the building in under
discussion.
as
The balance will be met from continuing donations by the mosque community.
Approved by the Trustees on 14, February 2024 and signed on their behalf by-
Mr Soheil Ahmed Javed
Darut Taqwa Trustee
TRUSTEES, REPORT
Pa
## **DARUT TAQWA**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
**CHARITY REGISTRATION NUMBER 1164134**
## **DARUT TAQWA FOR THE YEAR ENDED 31 AUGUST 2024**
## **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 2024**
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 2024**
## **Independent examiner's report to the Trustees of Darut Taqwa.**
We report on the accounts of the Charity for the year ended 31 August 2024, 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: 15 January 2024
3
## **DARUT TAQWA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024**
|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
2024
£
£
£
545,021
-
545,021
-
-
-
30
-
30
545,051
-
545,051
388,153
-
388,153
388,153
-
388,153
156,898
-
156,898
-
-
-
156,898
-
156,898
1,871,204
-
1,871,204
2,028,102
-
2,028,102|Total
2023
£
507,987
-
36|
|---|---|---|
|||508,023|
|||377,194|
|||377,194|
||||
|||130,829|
|||-|
|||130,829
1,740,375|
|||1,871,204|
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 2024**
|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|2024
£
2,056,024
-
12,076
12,076
( 39,998)
(27,922)
2,028,102
2,028,102
-
2,028,102|2023
£
1,871,284
-
39,903|
|---|---|---|
|||39,903
( 39,984)|
|||( 80)|
|||1,871,204|
|||1,871,204
-|
|||1,871,204|
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 2024**
## **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 2024**
|**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
2024
£
£
£
428,253
-
428,253
-
-
-
-
-
-
116,768
-
116,768
545,021
-
545,021
General
Restricted
Total
Funds
Funds
2024
£
£
£
-
-
-
-
General
Restricted
Total
Funds
Funds
2024
£
£
£
30
-
30
30
-
30
General
Restricted
Total
Funds
Funds
2024
£
£
£
41,000
-
41,000
43,324
-
43,324
150,699
-
150,699
101
-
101
938
-
938
1,457
-
1,457
3,982
-
3,982
-
-
-
998
-
998
2,177
-
2,177
-
-
-
-
-
-
5,733
-
5,733
49,985
-
49,985
76,535
-
76,535
770
-
770
-
-
-
-
-
-
1,680
-
1,680
339
-
339
8,436
-
8,436
388,153
-
388,153|Total
2023
£
415,693
-
-
92,294|
|---|---|---|
|||507,987|
|||Total
2023
£
-|
|||-|
|||Total
2023
£
36|
|||36|
|||Total
2023
£
41,000
7,000
153,270
59
1,915
25,896
1,412
774
2,533
-
855
8,014
37,030
89,047
569
-
1,185
1,590
322
4,725|
|||377,194|
7
## **DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
## **4**
## **Total staff costs comprised:**
|**Total staff costs comprised:**|||
|---|---|---|
|Wages and salaries
Social security costs|2024
£
41,000
41,000|2023
£
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 9 volunteers provided their services to the charity (10 in 2023).
## **5**
## **Governance costs**
|Accountancy Fees
Other Legal & professional fees|General
Restricted
Total
Funds
Funds
2024
£
£
£
1,680
-
1,680
-
-
-
1,680
-
1,680|Total
2023
£
1,590
1,185|
|---|---|---|
|||2,775|
8
## **DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
## **6**
## **Fixed Assets**
|**Cost or Valuation**
At 1 September 2023
Additions
Disposals
At 31 August 2024
**Depreciation**
At 1 September 2023
Charge for period
At 31 August 2024
**Net book value**
At 31 August 2024
At 31 August 2023|**Freehold**
**Land &**
**Fixtures &**
**Computer**
**Property**
**Fittings**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
1,852,384
36,396
10,327
1,899,107
169,895
23,281
-
193,176
-|
|---|---|
||2,022,279
59,677
10,327
2,092,283|
||22,010
5,813
27,823
7,533
903
8,436|
||-
29,543
6,716
36,259|
||2,022,279
30,134
3,611
2,056,024|
||1,852,384
14,386
4,514
1,871,284|
## **7**
## **8**
## **Debtors**
|**Bank & Cash**
Bank and Cash
**Creditors**
Accruals
PAYE
Private Loans|**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
-
-
-
-
-
**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
12,076
-
12,076
12,076
-
12,076
**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
780
-
780
628
-
628
38,590
-
38,590
39,998
-
39,998|**Total**
**2023**
**£**
-
-|
|---|---|---|
|||-|
|||**Total**
**2023**
**£**
39,903|
|||39,903|
|||**Total**
**2023**
**£**
1,394
38,590|
|||39,984|
**9**
9
**10**
## **DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
## **Analysis of Charitable Funds**
|**Analysis of**
**Fund Movement**
**Unrestricted Funds:**
General Funds
**Restricted Funds:**
Property|**Bal**
**Incoming**
**Resources**
**B/fwd**
**Resources**
**Expanded**
**Transfers**
1,871,204
545,051
( 388,153)
-
1,871,204
545,051
(388,153)
-
-
-
-
-
-
-
-
-
-
-
1,871,204
545,051
(388,153)
-|**Fund**
**C/fwd**
2,028,102|
|---|---|---|
|||2,028,102|
|||-|
|||-|
||||
|||2,028,102|
## **Restricted funds are to be used only for the following specific purposes:**
**11**
## **New Property -**
## **Net Assets By Fund**
These funds will only be used for acquiring and fixing the new property purchased by the charity.
|Tangible assets
Debtors
Bank & cash
Creditors: amounts due within
one year
Net Assets|**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
2,056,024
-
2,056,024
-
-
-
-
12,076
-
12,076
( 39,998)
-
( 39,998)
2,028,102
-
2,028,102|**Total**
**2023**
**£**
1,871,284
-
39,903
( 39,984)|
|---|---|---|
|||1,871,204|
10
DARUT TAQWA
FINAf*CI.4L STATEMENTS
FOR THE YEAR ENDED3J ALGUST2024
CHAIUTY RECISTIL4TtOli NUMBER IE64134
DARUT TAQII'A
FOR ThE YF.AR ENDED 31 ALGLST 2024
CONTENTS
P*gfs
Lwl and adminssNi
Trustees R¢E#)rt
Ind¢petMleni Exatllinrfs RLlXKt
Sts¢¢nl of FitLqnciai AciivitLe5
Balan¢e 5h¢et
Notes 10 the financi ststements
io
DARL T TAQIN'A
LEGAL AYD ADlIN]STIlTl%'E I%FORIIATlOf*
ConltUtiOn
DaNt Taqwa registered as • charity (yn 27 Octh 2015.
Charlty Number
1164134
Trysttes
Mr Bilal Bawa
MT Ow'ais Akouiz
Mr S(AbEil Alunl Jai'id
Address
P¢¢] Hous¢
AVUe Parad¢
A¢¢ringlo
LancashiTe
BB5 6RD
Barclavs
8.14 fJ#Twen Streer
Blackburn
Lancashir¢
A