Darut Taqwa DARUT TAQWA Trustees. Report 2025 The Trustees present their annual report together with the financial statements of Darut Taqwa for the year ended 31 August 2025.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 and ReportinE by Charities issued in March 2005. STRUCTURE, GOVERNANCE AND MANAGEMENT a. 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 tmstees. 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 STRucfuRE AND DECISION MAKING The Board of Trustees provide continuous dirertion 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 sat15fied that Systems and procedure5 are in place to mitigate our exposijres 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 a￿ encouraged to share their skills and | experiences where required. Together with the volunteers, the mosque trustees also give their time freely. TRUSTEES. REPORT Page I Darut Taqwa AIMS AND OBJEcfivES . POUCIES AND oBJE￿IVEs 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 Ipeace & blessings be upon him) and the Sahabah-e-Keraam Imay 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 (pious predecessors). 3. The promotion of religious and racial hamiony for the publie benefit bv: 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 religiou5 groups c. 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 or other leisure time occupation of individuals who have need of such facilities by reason of their disability, gender or social circumstances Wlth the object of improving their conditions of life. b. HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT. ACHIEVEMENTS AND PERFORMANCE The charity carries out a wide range of activities in pursuance 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 ofAccrington, Prayers= 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 21XJ 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 M05que 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 SeNice to the whole community. Sub services within the council are conducting marriage ceremonies, divorce and guidance services, 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. Higher Islamic Education.. we provide a comprehensrve education service 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 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 of 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, 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 meetinES to ensijre that adequate financial controls are being followed by all members involved on a daily basis, with adequate procedures and rules. FINANCIAL REVIEW a. RESERVES POUCY The free reserves are held to secure the long-temi financial security of the charity. The trustees consider that this level of ￿serveS 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 experted to flnish in September 2021, However, due to covid restrictions some of the work has not been completed. Completion date has been set for around December 2026. We have opened some of the centre for use. The total renovation cost is expected to be approximately in exces5 of £I2￿X(l. This could go up as material costs and labour have drastically gone up since covid and building merchants are charging a lot more. In additior) to this further expansion and purchase of the land adjacent to the building in under discussion. The balance will be met from continuin8 donations by the mosque community. Approved by the Trustees on 20, May 2026 and signed on their behalf by: LQ Mrsoheil Ahmed Javed Darut Taqwa Trustee TRUSTEES, REPORT Page 3 ## **DARUT TAQWA** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** **CHARITY REGISTRATION NUMBER 1164134** ## **DARUT TAQWA FOR THE YEAR ENDED 31 AUGUST 2025** ## **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 **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 2025** 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 2025** ## **Independent examiner's report to the Trustees of Darut Taqwa.** We report on the accounts of the Charity for the year ended 31 August 2025, 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 June 2026 3 ## **DARUT TAQWA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025** |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
2025
£
£
£
627,250
-
627,250
-
-
-
5
-
5
627,255
-
627,255
491,326
-
491,326
491,326
-
491,326
135,929
-
135,929
-
-
-
135,929
-
135,929
2,028,102
-
2,028,102
2,164,031
-
2,164,031|Total
2024
£
545,021
-
30| |---|---|---| |||545,051| |||388,153| |||388,153| |||| |||156,898| |||-| |||156,898
1,871,204| |||2,028,102| 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 2025** |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|2025
£
2,198,294
-
13,255
13,255
( 47,518)
(34,263)
2,164,031
2,164,031
-
2,164,031|2024
£
2,056,024
-
12,076| |---|---|---| |||12,076
( 39,998)| |||(27,921)| |||2,028,102| |||2,028,102
-| |||2,028,102| 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 2025** ## **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 2025** |**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
Motor Vehicle 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
2025
£
£
£
509,721
-
509,721
-
-
-
-
117,530
-
117,530
627,250
-
627,250
General
Restricted
Total
Funds
Funds
2025
£
£
£
-
-
-
-
General
Restricted
Total
Funds
Funds
2025
£
£
£
5
-
5
5
-
5
General
Restricted
Total
Funds
Funds
2025
£
£
£
50,769
-
50,769
5,930
-
5,930
229,449
-
229,449
48
-
48
-
-
-
172
-
172
450
-
450
-
-
-
31
-
31
1,164
-
1,164
344
-
344
-
-
-
289
-
289
2,104
-
2,104
69,562
-
69,562
121,274
-
121,274
699
-
699
-
-
-
-
-
-
1,722
-
1,722
239
-
239
7,080
-
7,080
491,326
-
491,326
7|Total
2024
£
428,253
-
-
116,768| |---|---|---| |||545,021| |||Total
2024
£
-| |||-| |||Total
2024
£
30| |||30| |||Total
2024
£
41,000
43,324
150,699
101
938
1,457
3,982
-
-
998
2,177
-
-
5,733
49,985
76,535
770
-
-
1,680
339
8,436| |||388,153| |||| **5** ## **DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **4** ## **Total staff costs comprised:** |**Total staff costs comprised:**||| |---|---|---| |Wages and salaries
Social security costs|2025
£
50,769
50,769|2024
£
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 8 volunteers provided their services to the charity (9 in 2024). ## **Governance costs** |Accountancy Fees
Other Legal & professional fees|General
Restricted
Total
Funds
Funds
2025
£
£
£
1,722
-
1,722
-
-
-
1,722
-
1,722|Total
2024
£
1,680
-| |---|---|---| |||1,680| 8 ## **DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **6** ## **Fixed Assets** |**Cost or Valuation**
At 1 September 2024
Additions
Disposals
At 31 August 2025
**Depreciation**
At 1 September 2024
Charge for period
At 31 August 2025
**Net book value**
At 31 August 2025
At 31 August 2024|**Freehold**
**Land &**
**Fixtures &**
**Computer**
**Property**
**Fittings**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
2,022,279
59,677
10,327
2,092,283
147,696
1,655
-
149,350
-| |---|---| ||2,169,975
61,331
10,327
2,241,633| ||29,543
6,716
36,259
6,358
722
7,080| ||-
35,901
7,438
43,339| ||2,169,975
25,430
2,889
2,198,294| ||2,022,279
30,133
3,611
2,056,024| **7** ## **8** ## **Debtors** |**Bank & Cash**
Bank and Cash
**Creditors**
Accruals
PAYE
Private Loans|**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
-
-
-
-
-
**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
13,255
-
13,255
13,255
-
13,255
**General**
**Restricted**
**Total**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
822
-
822
8,106
-
8,106
38,590
-
38,590
47,518
-
47,518|**Total**
**2024**
**£**
-
-| |---|---|---| |||-| |||**Total**
**2024**
**£**
12,076| |||12,076| |||**Total**
**2024**
**£**
780
628
38,590| |||39,998| **9** 9 **10** ## **DARUT TAQWA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **Analysis of Charitable Funds** |**Analysis of**
**Fund Movement**
**Unrestricted Funds:**
General Funds
**Restricted Funds:**
Property|**Bal**
**Incoming**
**Resources**
**B/fwd**
**Resources**
**Expanded**
**Transfers**
2,028,102
627,255
( 491,326)
-
2,028,102
627,255
(491,326)
-
-
-
-
-
-
-
-
-
-
-
2,028,102
627,255
(491,326)
-|**Fund**
**C/fwd**
2,164,031| |---|---|---| |||2,164,031| |||-| |||-| |||| |||2,164,031| ## **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**
**2025**
**£**
**£**
**£**
2,198,294
-
2,198,294
-
-
-
-
13,255
-
13,255
( 47,518)
-
( 47,518)
2,164,031
-
2,164,031|**Total**
**2024**
**£**
2,056,024
-
12,076
( 39,998)| |---|---|---| |||2,028,102| 10 DARUT TAQWA FIJA%CIAI. STATEMENTS FOR THE I'E.4R EN'DED31 AI'GI'ST 2025 CHARITI" REGISTK4TIOI% NI'IIBER 11(A134 D.4RI"T T.IQII'. FOR THE I'E.4R ENDED 31 .4L"GI-ST 2025 CONTENTS Legal and a(tministrntio Trusices IDtyn(k.ni F.xamÉnefs ReF SlaiLm¥￿( oftrinancial AciÈiiiics Balancc skn Noio io Ihe flnancial Aakxnetits 6.10 D.4RI"T T.4QII'.4 LEGAL AND.4DIIIIISTILITII"E INFORIIATIO Darui Taqiia iidS regiMeTed as a chariTh on ?7 Octo￿r ?Ql j. Ch4rity Yumber Truste Nlr Moh*mmad Bilal Ba￿"a Nqr 0i4ais Ir &)hcil AhmLxl jai.id .Iddres5 Pttl Ilouk. Av¢Thu¢ PaT*k Aeerin￿on Lanc&shir¢ BB5 6RD Bank5 Barclai"s -14 Danien StrEet BlaLkbuTE] Laaeashir¢ BB2 ?B7. Independent Eiaminers BUNC￿Orth Barlou Chartered ACCO￿th￿ Bui¢¢r4%orth B8rloii Hou*. 10 tk.rbN" %ItLft Prescol 1.34 3LG DARI"T TAQ￿.A TRI'STLES, REPORT FOR THE I'E.4R ENDED31 AI"GI"ST 2024 lThe ints*es rerthcan thimLxI th¢ ChanD"dity￿￿ reqLK*Qtftvrn aNWThiSSIOIl D..*RI"T T.4QII A INDEPENDENT EI,IIIINEJiS REPORT FOR THE I"L.4R E)DED 31 .41'GISI- 2025 Independent ex#mintr'5 report to the Trusitts of Darut Taqwa. I'L, T¢Whrt on the accounts of th¢ ChaTits" for the l'ear en¢k.d 31 Augw%t 2025. ￿hleh are sei oui on pages 4 10 10 Respeciii* rÉswrn¥ibililies oj'irnsiees 0￿￿_[amIner ThL Lharili % I￿￿e¢S are rcsrth)sible fortk pr¢pardiion of ik aCco￿lts_ The ¢haTiti"s in1￿c¢S cortsi(kn thal an audii is noi requtred for ihis lear und¢r s¢aion IUI?i of￿. Lhariiies Aci 2011 Iihe ?01 l Aeii and that an iiidirKiideiii t￿￿lIner ]% n¢¢d¢d. 11 1% our Tesry>nsibilii! io= ' examine IIK" accounts undu section 145 ol-lhe 2011 Ad- . ta lollo%% ihe pro¢edurcs laid doisn tn th¢ fj¢rthl Diietti(Mts 8i*cn b%" Charl￿. Commission undcr ￿11()￿ 1451511bl ol"IhL ALI and . l() slate wh￿h¢T particular maikn haTr¢ ((￿e io mi attention. Aosis o]'indepepEdeJYI e_rUmi￿r'.f reiwi Our Lxaminaiiott lia5 carried ow in accordance iiith thc C￿[￿￿al DÉr¢aions giien b!. the Charih" Cotntni*si(￿. An L￿InatIon iniludes a reiiLi% ofthi k"¢pi bi ihe chariii and a £omwix)n ofik accounis prL'xnied iliih itK￿. records. It alw inLludL'% i￿￿￿1{￿ra110ll of ani unuiual ittm% or diK105ure5 in Ihi aecounts and *iking eNplanaiion5 Irom iuu Iruite¢ ¥oDc¢rning an! such mdiieT5."1Th¥ prfft¢duT¢S undenaken do rK)I proii(k all ihi ¢1 idlnce ihai iiould ' re4uifid in an audii. and consLqUittili noopinion 1£ giien a5 10 i%hdtKr ihL' aLLI￿nI% prefenr a'irue lair %'iL*i. and th¢ retx)rt is limited io tho* tnat*T% S¢1 in Ihe #atLrtKnts kkni". Independeni ¢.r<¥minersslulemenl In conneLiion ￿1th oure￿a￿l￿atIO￿. no mallers h&%i lo ouroll¢niton.' hiih gi￿¢5 us a re&wnabli Cau* io iYli¢ie lh￿. in ani maierial resr*Lt Ihc TVqUitements= to k¢LP Uiiounting in accoTdanci iiiih ￿'CtIOn 130 i)f ih¢' lthl 1 .4rn- and . t() pripar¢ aicounts iihich aLcord i%ith accouniing rccords and ￿ compl% Mith the arcounling require1￿(S ot ihL ?01 I A¢1 hav¢ not iKen mL4: or ? 10 lshirh. in our opinÈon. aikmtion should drai%v in (wderio enable a prO￿r unde[sL￿dIng of accounis 10 retKh¢d. Butterworth Barlow Chariered.4c¢ouniithts Ilutter%4nrth ￿aTIo￿ Ho 10 Llerbi StrL'ct L34 31.G D￿¢.. 15 ?0?6 D.IRI"T T_.IQII'.4 STATE%IENT OF FI).4NC-IAL Acfii'iTITr.S FOR THE I'EAR ENDED 31 AI'GI-ST2025 Gthk'ral Re￿riC￿l Fun(ts Funds Total 20?5 Toial ?0?4 Incomini ￿$OurteS N'i)lunuTh InLiini¢ LharitsblL ALlii ili¢s Acti￿111¢3 for GLr*rdting Funds 627.•50 6?7.•50 2b 30 Total incoming resourtes available for chgritable Applitxlion 6?7_?55 6?7.)i5 Rtsour¢es eApended CharirablL aLlivitie 491.326 491.3?6 -1¥¥.153 Total r¢sources expended 491.3?6 491.3?6 388.1 i3 et intoming r¢50urces before transfers 135.9?9 l JS 9?9 lJ6.¥98 TFansfer5 Movement in total funds for the year 135.929 135 9?9 156.898 TolaI funds broughi fornard 2.0?8.102 ? 028.107 1.871.?04 Ttstal funds carried fonyard ? I￿.03] ? l(Fl.031 The %i&ietneni orrlnancial aailiiies irtclude5 all gains and lo￿ irt ihe i"ear. All incoming r¢￿UreL,S and ￿￿oUr￿$ eX￿nded derive from cmtinuing aaii'iiie D.4RI'T TAQM'A BAL.INC'E SHEET FOR TIIE I'E.4R LNDED 31 AI'CI"ST 2025 ?0?4 Noi¥ Fixed As$et5 2.198.•94 ?.056.11?4 Current A55t15 Debtors C'ash ai bank and in hand 13.155 13.ty55 Crtditors 147.5181 1 39.9981 Yet current ￿￿et$ 134.•631 et.4sseis ? I￿.031 2.028.ID2 Funds l.nreblriLIL'd Fund R¢8iriciLd FUTh￿￿- ? l(d.031 ? 0?8.107 ? I￿.1131 'I'he linancial siatemenis IIE*e approved bi the InJs*es #nd sigtTh1 on Iheir ￿hair￿.- Signed.. Mr Soheil.4hmed Jai'id TIu51ii Il rasufir) Date.. D.IRI"T TAQII".4 OTES TOTHE FIN.4NC"I.AL STATEIIEITS FOR THE I'E.4R ENDEDJI AI-GI'ST 202.$ A¢fountinR polities 'rhe financia] stat¢rrKnis ha*e iten pr¢part￿ in &con4arKe iiiih applicahle,IccouniinF Stsndards in tliL lJniN,d kingdom and ihL' Siaietnent of RLYomrwdd Praciiee Accouniing b! ch￿111¢5. ISI)RP ?0051. Basis of ac¢ountits2 T￿. linarkial hale lY¢n rwar¢d on the hi.qOTical cosi basis or￿COun11ng. Incoming resources Funding rttL'i%¢d allribu*d to Ilr Mar￿ge￿I ofD3rui Taq￿* Resourtt5 eipended L.￿￿'ndl[url 1% di&losed on an accrual bas1& Fixed .4ssets Fix¥d kn5e15 are S121id ttt C05t ILs5 accumula￿ ￿re¢l￿10Th. "Ihi IrLYhvld land and proTKrtN is 1"al￿d ai histthc co_st and is (kJ*tt-iar¢d as ihtt arL' LU)n%id¢red lo have a uselul lite of gredier IhTrn io NfdTS and so an%" (kpTeCi￿È0n charg¢ 15 consi£kred immaW'Tl