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2020-08-31-accounts

REGISTERED CHARITY NUMBER: 1175047

CITY CENTRE DAWAH

TRUSTEES REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2020

CITY CENTRE DAWAH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

Page
Trustee's Report 3
Independent Examiner's Report 8
Statement Of Financial Activities 9
Balance Sheet 10
Notes To The Financial Statements 11
Income & Expenditure Statement 14

CITY CENTRE DAWAH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

The Trustees present their report and unaudited financial statements of the charity for the period ended 31 August 2020.

REFERENCE AND ADMINISTRATIVE DETAILS

CHARITY NUMBER: 1175047
REGISTERED ADDRESS 7 Langley Road
Birmingham
West Midlands
B10 0TN
TRUSTEES Mr Abdul-Rahman Morris
Mr Aqil Garricks-Ferguson
Mr Wasim Barie Khan
Mr Dave Antony Stewart
ACCOUNTANTS Mayfield
5 Highgate Business Centre
Highgate Road
Birmingham
B12 8EA
BANKERS Santander

Page 3 of 14

CITY CENTRE DAWAH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

The Trustees present their annual report and financial statements for the period ended 31 August 2020 and confirm that they comply with the Charities Act 2011, as amended by the Charities Act 2006, the CIO and the Charities SORP applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Ireland (FRS 102).

Governing Document

City Centre Dawah was constituted as a CIO and registered with The Charity Commission on 9 October 2017 under the charity number 1175047. It is governed by a Constitution dated 09 October 2017, amended 18 January 2019.

Organisational Structure

The trustees are appointed by a resolution of the trustees passed at a meeting as outlined in the Constitution. The trustees are responsible for the following: -

Objectives and Activities

The aims of the organisation shall be to promote, teach, and disseminate the true, authentic understanding of Islam, away from extremism and radicalisation. Present and promote this by way of setting up marquees and stalls to educate the public, to rid the scourge and pernicious effects of terrorism and extremism.

Our objectives are set to reflect the Islamic Salafi faith and aims of the community. Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees consider the Charity Commission’s general guidance on public benefit. Our aim remains to provide the community, Muslims, and non-Muslims alike, the opportunity to learn about, correct Islamic tenets, practices, and worship, that are free from extremist ideologies.

Strategies

An important part of our strategy is community welfare and education. Our community activities are centred around our 17 anti-extremism stalls in various parts of the world. Muslims and non-Muslims alike have gained great benefit from being able to converse with our active volunteers. All our activities are supported by public donations.

Recruitment and Appointment of Trustees

The current trustees oversee the recruitment of new trustees when it is necessary to do so. In doing so the trustees seek the opinions and recommendations of knowledgeable and well-respected members of the public. When choosing new trustees, we seek to find people who frequently attend events and functions organised by the Charity and are willing to put themselves forward and volunteer to help in our broader community work.

Potential trustees are invited to attend trustees’ meetings as observers and are given more details of the charity's aims and activities and, if all trustees agree, they are then proposed as new trustees at the subsequent trustees' meeting. This process allows due consideration as to the suitability, personal competence, specialist' knowledge and skills of the person proposed.

Induction and Training of New Trustees

The Charity prefers all Trustees to have an interest in its work, as well as the skills to offer for the Charity’s development. A policy for the induction and training of Trustees is in place. New Trustees are supplied with an induction pack containing relevant information about the Charity including the governing document, recent sets of statutory and management accounts, a copy of the hand book containing the Charity’s organisational structure and financial policies, procedures and other significant details including child protection. Copies of the Charity Commission guidance are additionally contained within the Trustee support pack.

Achievements and Performance

City Centre Dawah is proud to have established 17 anti-extremism stalls in four different countries, all open and inviting the public to learn, discuss and gain information through friendly discourse. We aim to dispel any false notions that people may have about the religion of Islam and to redress the idea that has become prevalent about Islam and Muslims. We print and distribute free literature which explains the Islamic belief system and repels the extremist ideologies of those fringe extremist groups who claim to represent Islam. Here you will see some of the leaflets that we print and distribute.

Page 4 of 14

Qur’an Distribution Project

In 2018 City Centre Dawah was able to purchase 20,000 copies of the Noble Qur’an to distribute for free through our website and our 17 anti- extremism stalls around the world. This activity has been met with wide appreciation from thousands of people.

Water For Africa and Asia

We have had the opportunity to establish over 85 wells in several African and Asian countries. We have been greatly encouraged by the public to establish these ongoing projects, facilitating for many a way to give charitably to an organisation that they trust.

Philippines Relief Work

Our work in feeding the poor, feeding orphans, and providing water in these impoverished regions is hugely rewarding and fulfils a dire need. We were able to provide water, food and medical supplies to many families after two devastating earthquake struck the Philippines which caused considerable damage to infrastructure.

Page 5 of 14

Financial Review

Incoming resources for the period ending 31 August 2020 were £310,725 (£67,853: 2019) The charity maintains a reserve balance of £187,149 (2019: £17,125). Our incoming resources increased for the year as did our expenditure due to the increased number of projects that were undertaken as outlined above.

Principal Funding Sources

The charity's main source of income is public donations which contribute towards fulfilling the aims and goals of the charity. Running costs for the charity are relatively low as most equipment that is necessary for their work has been purchased.

Reserves Policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between two- and six-month’s combined expenditure and overheads.

The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised.

Due to the surplus generated in the year, as at 31 August 2020 the Charity has unrestricted reserves of £187,149 and as such has achieved the desired level of reserves for the Charity based on the reserves policy. The Trustees will continue to monitor the level of reserves and the policy to ensure that this remains relevant to both the Charity’s activity and the risks that the Charity may face in future.

Page 6 of 14

Statement of Trustees Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the situation of the charity and of the income and expenditure, of the charity for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions This report has been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)

Approval on 25th May 2021 by the trustees and signed on its behalf by:

Mr Abdul-Rahman Morris Trustee

Page 7 of 14

CITY CENTRE DAWAH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

I report on the accounts of the Charity for the year ended 31 August 2020, which are set out on pages 9 to 14.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting 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 trustees 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 and fair' view and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

a) the accounting records were not kept in accordance with section 130 of the Charities Act 2011; or b) the accounts did not accord with the accounting records; or c) the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

……………………………………………………………………

Waqas Naseem FCCA Mayfield 5 Highgate Business Centre Highgate Road Birmingham B12 8EA

25 May 2021

Page 8 of 14

CITY CENTRE DAWAH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020

Incoming Resources
Notes
Incoming Resources from
generating funds:
Donations, legacies and similar
2
TOTAL INCOMING RESOURCES
Resources Expended
Costs of Generating funds
3
Charitable Activities
4
Governance Costs
5
TOTAL RESOURCES EXPENDED
OTHER RECOGNISED GAINS/(LOSSES):
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
TOTAL FUNDS Brought forward
TOTAL FUNDS Carried forward		 Restricted
Unrestricted
TOTAL
TOTAL
Funds
Funds
Funds 2020
Funds 2019
£
£
£
£
NIL
310,725
310,725
67,853
NIL
310,725
310,725
67,853
NIL
47,183
47,183
38,564
NIL
91,848
91,848
51,384
NIL
1,670
1,670
2,184
NIL
140,701
140,701
92,132
NIL
170,024
170,024
(24,279)
NIL
17,125
17,125
41,404
NIL
187,149
187,149
17,125

Page 9 of 14

CITY CE
BALA
AS AT 31		 NTRE DAWAH
NCE SHEET
AUGUST 2020
Notes
FIXED ASSETS
IT Equipment
6
CURRENT ASSETS
Debtors
7
Cash & Bank Account Balances
LESS CREDITORS:
Amounts
Falling Due Within One Year
8
NET CURRENT (LIABILITIES) ASSETS
LESS CREDITORS:
Amounts Falling
Due after more than One Year
TOTAL ASSETS LESS TOTAL LIABILITIES
THE FUNDS OF THE CHARITY:
Unrestricted Funds
General/ Designated Purpose Funds B/Fwd
10
General Purpose Funds For The Period
Designated Purpose Funds For The Period
Restricted Funds
Specific Funds B/fwd
Specific Funds For the Period
TOTAL CHARITY FUNDS
The notes at pages 11 to 13 form part of these accounts.		 £
2,800
182,578
2		 £
2,890
020		 £
744
13,968
2		 £
3,853
019
17,125
170,024
-
187,149
-
187,149
187,149
NIL
NIL
NIL		 NIL
NIL
187,149 17,125

The financial statements were approved by the Board of Trustees on 25 May 2021 and were signed on its behalf by:

Mr Abdul-Rahman Morris Trustee

Page 10 of 14

CITY CENTRE DAWAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

1. Accounting Policies

(a) Basis of Preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The trust constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern.

(b) Reconciliation with previous Generally Accepted Accounting Practice

In preparing that accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required.

(c) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal at Friday prayers or under the terms for public collection of Zakat in accordance with the teachings of Islam.

(d) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income:

Tax reclaims on donations and gifts

Incoming resources from tax claims are included in the SOFA at the same time as the gift to which they relate, to the extent that tax recoverability is certain.

Incoming resources from fund raising

These are reported gross in the SOFA.

Gifts in kind for sale or distribution

These are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

Gifts in kind for use by the charity

These are included in the SOFA as incoming resources when receivable.

Page 11 of 14

CITY CENTRE DAWAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

Intangible income (e.g. donated facilities)

This is only included in the accounts when the benefit received is actually quantifiable, receivable and material, and the cost is being borne by a third party. When included it is valued at the lower of the cost borne by the third party, and the reasonable estimate of the value to the charity.

(e) Resources expended

Liabilities are recognised as resources are expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

(f) Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

(g) Allocation of overhead and support costs

Support costs include administration office functions and have been allocated to activity cost categories on a basis consistent with the use of resources, allocating property costs on floor areas, staff costs by the time spent and other costs on a measure of usage.

(h) Costs of generating funds

Costs of generating funds are those costs incurred in attracting voluntary income, or incurred in trading activities undertaken to raise funds.

(i) Depreciation (Tangible fixed assets for us by the charity)

These are only capitalised when they can be used for more than a year and cost more than £250. They are valued at cost or a reasonable value on receipt. The charity does not have a policy of revaluation. Depreciation is charged as follows:

2. Incoming Resources from Voluntary Income

Donations - General
3. Cost of Generating Funds
Rent, Rates & Utilities
Repairs & Renewals
Office Costs
Bank Charges
Travel
Advertising
Printing, Postage & Stationery
Depreciation
Wages & Salaries		 Restricted
Unrestricted
Funds
Funds
£
£
NIL
310,725		 TOTAL
TOTAL
2020
2019
£
£
310,725
67,853
NIL
310,725		 310,725
67,853
Total
Total
2020
2019
£
£
6,000
900
29
1,463
2,770
1,574
943
49
22,983
23,505
4,505
4,333
632
578
963
1,145
8,358
5,017
47,183
38,564

Page 12 of 14

CITY CENTRE DAWAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

4. Charitable Activities
Donations
Religious Scripts
5. Governance costs
Book-Keeping, Accountancy & Audit
6. FIXED ASSETS
COST
As At 1 September 2019
Additions
Revaluation
As At 31 August 2020
DEPRECIATION
As At 1 September 2019
Charge For The Year
As At 31 August 2020
NET BOOK VALUES
AS AT 31 August 2019
AS AT 31 August 2020
7. DEBTORS
Other Debtors
8. CREDITORS: Amounts falling
due within one year
Trade Creditors
PAYE & Wages
9. Staff
Average number of employees for the period
No employees were paid more than £50,000.
Mr Ferguson, a trustee, was paid for services involving project management of overseas charitable activities.
A position which would have incurred a greater cost should a external party have been hired for this project
10. Reserves
Brought forward reserves
Net Surplus for the period
As At 31 August 2020		 2020
2019
90,460
20,822
1,388
30,562
91,848
51,384
2020
2019
1,670
2,184
1,670
2,184
IT
Equipment
Total
£
£
4,998
4,998
-
-
-
-
4,998
4,998
1,145
1,145
963
963
2,108
2,108
3,853
3,853
2,890
2,890
2020
2019
£
£
2,800
744
2,800
744
2020
2019
£
£
481
1,440
638
-
1,119
1,440
2020
2019
1
1
1
1
2020
2019
£
£
17,125
41,404
170,024
(24,279)
187,149
17,125

Page 13 of 14

CITY CENTRE DAWAH

INCOME & EXPENDITURE STATEMENT

FOR THE YEAR ENDED 31 AUGUST 2020

INCOME
Donations - General
Charitable Activities
Charitable Donations
Religious Scripts
Operating & Administration Expenditure
Wages & Social Security
Rent, Rates, Water & Insurance
Stationery, Postage & IT Costs
Travel Costs
Repairs & Renewals
Office Costs
Advertising
Bank Charges
Depreciation
Governance
Book-Keeping, Accountancy & Audit
TOTAL EXPENDITURE
EXCESS INCOME OVER EXPENDITURE		 Restricted
Unrestricted
Funds
Funds
£
£
NIL
310,725
NIL
310,725
NIL
90,460
NIL
1,388
NIL
91,848
NIL
8,358
NIL
6,000
NIL
632
NIL
22,983
NIL
29
NIL
2,770
NIL
4,505
NIL
943
NIL
963
NIL
47,183
NIL
1,670
NIL
1,670
NIL
140,701
NIL
170,024		 Total
Total
2020
2019
£
£
310,725
67,853
310,725
67,853
90,460
20,822
1,388
30,562
91,848
51,384
8,358
5,017
6,000
900
632
578
22,983
23,505
29
1,463
2,770
1,574
4,505
4,333
943
49
963
1,145
47,183
38,564
1,670
2,184
1,670
2,184
140,701
92,132
170,024
(24,279)

Page 14 of 14