**REGISTERED CHARITY NUMBER: 1175047**
## **CITY CENTRE DAWAH**
**TRUSTEES REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 AUGUST 2021**
## **CITY CENTRE DAWAH**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021**
||**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**|
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **CITY CENTRE DAWAH**
The Trustees present their report and unaudited financial statements of the charity for the period ended 31 August 2021.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**CHARITY NUMBER:** 1175047 **REGISTERED ADDRESS** 7A 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 2021**
The Trustees present their annual report and financial statements for the period ended 31 August 2021 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: -
- The organisation of stalls
- Organising events for propagation of the goals of the charity
- All administrative affairs connected to the charity
## **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. A large part of this work are our charitable endeavours in different parts of the world, providing sustainable water solutions, food and clothing for those who are most in need.
Our objectives are set to reflect the Salafi Islamic 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**
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 well over 150 wells in several African and Asian countries. Providing water for 1000’s of people. 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.
Page 5 of 14
## **Sponsoring Orphans**
Our work, feeding orphans, and providing water in these impoverished regions is hugely rewarding and fulfils a dire need.
## **Financial Review**
Incoming resources for the period ending 31 August 20201 were £382,554 (310,725: 2020) The charity maintains a reserve balance of £268,556 (2020: £187,149). 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 2021 the Charity has unrestricted reserves of £268,556 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:
(a) select appropriate accounting policies and then apply them consistently. (b) observe the methods and principles in the Charities SORP.
(c) make judgements and estimates that are reasonable and prudent,
(d) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
(e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
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:
- there is no relevant information of which the charitable company's independent examiners are unaware; and - the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiners are aware of that information
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 12th May 2022 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 2021**
I report on the accounts of the Charity for the year ended 31 August 2021, 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:
- 1 ) examine the accounts under section 145 of the Charities Act 2011
- 2 ) to follow the procedures laid down in the general directions given by the Chairty Commission under section 145(5)(b) of the Charities Act 2011, and
- 3 ) to state whether particular matters have come to my attention.
## **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
12 May 2022
Page 8 of 14
## **CITY CENTRE DAWAH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021**
|**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 2021**
**Funds 2020**
**£**
**£**
**£**
**£**
203,079
179,475
382,554
310,725|
|---|---|
||203,079
179,475
**382,554**
**310,725**|
||-
66,116
66,116
47,183
203,079
29,612
232,691
91,848
-
2,340
2,340
1,670|
||203,079
98,068
**301,147**
**140,701**|
|||
||NIL
**81,407**
**81,407**
**170,024**|
|||
||NIL
187,149
**187,149**
**17,125**|
|||
||NIL
268,556
**268,556**
**187,149**|
Page 9 of 14
## **CITY CENTRE DAWAH**
## **BALANCE SHEET AS AT 31 AUGUST 2021**
|**Notes**
**FIXED ASSETS**
IT Equipment
**6**
Fixtures & Fittings
**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**|**£**
14,800
248,604
**20**|**£**
6,163
424
**21**|**£**
2,800
182,578
**20**|**£**
2,890
-
**20**|
|---|---|---|---|---|
||187,149
81,407
-||17,125
170,024
-||
|||268,556
-||187,149
-|
||||||
|||**268,556**||**187,149**|
|||**268,556**
NIL||**187,149**
NIL|
||NIL
NIL||NIL
NIL||
||||||
|||**268,556**||**187,149**|
The notes at pages 11 to 13 form part of these accounts.
The financial statements were approved by the Board of Trustees on 12 May 2022 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 2021**
## **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:
- Voluntary income is received by way of donations, grants and is included in full in
- the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
- Incoming resources from grants, where there are performance or service
- deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance.
- Donated services and facilities are included at the value to the charity where this
can be quantified. The value of services donated by volunteers has not been
- included in these accounts, except where the services provided are in the nature of professional services where a fee would otherwise be charged, in which case the donated service is valued at their chargeable rate.
- Income from charitable trading activity is accounted for when earned.
## **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 2021**
## **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:
|- Fixtures & Fittings|25% at reducing balance basis|
|---|---|
|- IT Equipment|25% at reducing balance basis|
## **2. Incoming Resources from Voluntary Income**
|Donations|**Restricted**
**Unrestricted**
**TOTAL**
**TOTAL**
**Funds**
**Funds**
**2021**
**2020**
**£**
**£**
**£**
**£**
203,079
179,475
**382,554**
**310,725**|
|---|---|
||203,079
179,475
**382,554**
**310,725**|
Restricted funds are used on the charities various projects which are undertaken throughout the year. These projects are referenced within the trustees report. The trustees allocated £4,726 from unrestricted funds to restricted funds within the year to complete charitable projects.
|**3. Cost of Generating Funds**
Rent, Rates & Utilities
Repairs & Renewals
Office Costs
Bank Charges
Travel
Advertising
Printing, Postage & Stationery
Depreciation
Wages & Salaries
Storage
Items & Equipment|**Total**
**Total**
**2021**
**2020**
**£**
**£**
7,553
6,000
-
29
4,710
2,770
121
943
21,216
22,983
10,862
4,505
510
632
2,195
963
11,421
8,358
2,724
-
4,804
-|
|---|---|
||**66,116**
**47,183**|
Page 12 of 14
## **CITY CENTRE DAWAH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021**
|**4. Charitable Activities**
Donations
Religious Scripts
**5. Governance costs**
Book-Keeping, Accountancy & Audit
**6. FIXED ASSETS**
**COST**
As At 1 September 2020
Additions
Revaluation
**As At 31 August 2021**
**DEPRECIATION**
As At 1 September 2020
Charge For The Year
**As At 31 August 2021**
**NET BOOK VALUES**
**AS AT 31 August 2020**
**AS AT 31 August 2021**
**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 cha
A position which would have incurred a greater cost should a external party have been hired
**10. Reserves**
Brought forward reserves
Net Surplus for the period
As At 31 August 2021|**Fixtures &**
**Fittings**
**£**
-
565
-|**2021**
**2020**
229,528
90,460
3,163
1,388|
|---|---|---|
|||**232,691**
**91,848**|
|||**2021**
**2020**
2,340
1,670|
|||**2,340**
**1,670**|
|||**IT**
**Equipment**
**Total**
**£**
**£**
4,998
4,998
5,327
5,892
-
-|
||**565**|**10,325**
**10,890**|
||-
141|2,108
2,108
2,054
2,195|
||**141**|**4,162**
**4,303**|
||||
||**-**|**2,890**
**2,890**|
||||
||**424**|**6,163**
**6,587**|
||ritable activities.
for this project|**2021**
**2020**
**£**
**£**
14,800
2,800|
|||**14,800**
**2,800**|
|||**2021**
**2020**
**£**
**£**
314
481
1,121
638|
|||**1,435**
**1,119**|
|||**2021**
**2020**
1
1|
|||**1**
**1**|
|||**2021**
**2020**
**£**
**£**
187,149
17,125
81,407
170,024|
|||**268,556**
**187,149**|
Page 13 of 14
## **CITY CENTRE DAWAH**
## **INCOME & EXPENDITURE STATEMENT**
## **FOR THE YEAR ENDED 31 AUGUST 2021**
|**INCOME**
Donations
**Charitable Activities**
Charitable Donations
Religious Scripts
**Operating & Administration Expenditure**
Wages & Social Security
Rent, Rates, Water & Insurance
Heat & Light
Stationery, Postage & IT Costs
Travel Costs
Repairs & Renewals
Office Costs
Advertising
Items & Equipment
Bank Charges
Storage
Depreciation
**Governance**
Book-Keeping, Accountancy & Audit
**TOTAL EXPENDITURE**
**EXCESS INCOME OVER EXPENDITURE**|**Restricted**
**Unrestricted**
**Funds**
**Funds**
**£**
**£**
203,079
179,475
**203,079**
**179,475**
203,079
26,449
-
3,163
**203,079**
**29,612**
-
11,421
-
6,680
-
873
-
510
-
21,216
-
-
-
4,710
-
10,862
-
4,804
-
121
-
2,724
-
2,195
**-**
**66,116**
-
2,340
**-**
**2,340**
**203,079**
**98,068**
**-**
**81,407**|**Total**
**Total**
**2021**
**2020**
**£**
**£**
**382,554**
**310,725**|
|---|---|---|
|||**382,554**
**310,725**|
|||229,528
90,460
3,163
1,388|
|||**232,691**
**91,848**|
|||11,421
8,358
6,680
6,000
873
-
510
632
21,216
22,983
-
29
4,710
2,770
10,862
4,505
4,804
-
121
943
2,724
-
2,195
963|
|||**66,116**
**47,183**|
|||2,340
1,670|
|||**2,340**
**1,670**|
||||
|||**301,147**
**140,701**|
||||
|||**81,407**
**170,024**|
Page 14 of 14