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2025-08-31-accounts

REGISTERED CHARITY NUMBER: 1175047

CITY CENTRE DAWAH

TRUSTEES REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

CITY CENTRE DAWAH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page
Trustee's Report 3
Independent Examiner's Report 10
Statement Of Financial Activities 11
Balance Sheet 12
Notes To The Financial Statements 13
Income & Expenditure Statement 16

CITY CENTRE DAWAH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their report and unaudited financial statements of the charity for the period ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

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

Page 3 of 16

CITY CENTRE DAWAH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their annual report and financial statements for the period ended 31 August 2025 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. The Constitution sets out the charity’s objects, the procedures for the appointment and retirement of trustees, the conduct of trustee meetings, and the wider governance framework within which the Board operates.

Trustee Board and Decision Making

The Board of Trustees holds collective responsibility for the strategic direction, policies, and financial stewardship of the charity. Trustees meet regularly to review activities, monitor compliance with statutory and regulatory requirements, and plan future initiatives. Decisions on significant matters – including the launch of new project areas, expenditure above set thresholds, and any matters affecting the charity’s long-term direction – are made collectively by the Board in line with the Constitution and relevant charity law.

Day-to-day operations are carried out by volunteers and project coordinators under the guidance of the trustees. The principal activities and oversight functions of the Board include:

Outreach and Events Management : Oversight of dawah stalls, educational events, and public engagement initiatives. mission. This includes planning and managing public information booths and community events to propagate the charity's goals.

Project Implementation: Oversight of charitable projects including Qur’an distribution, water well construction, and orphan sponsorship, ensuring each project remains aligned with the charity’s objects.

Administrative Affairs: Oversight of regulatory compliance, record-keeping, fundraising coordination, and operational continuity, with appropriate internal controls in place.

The Board may delegate specific operational tasks to qualified volunteers or sub-committees, but it retains ultimate responsibility for governance and oversight at all times.

Recruitment and Appointment of Trustees

Recruitment of new trustees is undertaken by the existing Board, with recommendations and input sought from respected members of the community when vacancies arise. Prospective candidates are invited to attend Board meetings as observers in order to gain insight into the charity’s work and ethos before any formal appointment is considered. In accordance with the Constitution, the unanimous approval of the existing Board is required for any new trustee appointment. In evaluating potential appointees, the Board considers each candidate’s integrity, understanding of the charity’s objects, specialist knowledge or experience, and capacity to commit sufficient time to the role.

As noted earlier, no new trustees were appointed during the year. The trustees collectively bring a broad range of skills and experience to the Board – spanning community outreach, education, finance, and operational management – which has supported effective governance throughout the year.

Induction and Training of Trustees

The charity maintains an established induction framework for new trustees. On appointment, each new trustee receives an induction pack containing the Constitution, recent financial statements, an overview of the organisational structure, and the charity’s key policies. New trustees are also signposted to Charity Commission guidance on trustee responsibilities and good practice.

Although no new trustees joined during the year, the induction framework remains in place and is reviewed periodically . Existing trustees draw on relevant training resources and refer to current Charity Commission guidance on governance, safeguarding, and charity finance to keep their knowledge up to date. This commitment to ongoing learning helps the Board remain effective and ensures the charity is managed in line with current regulatory expectations. Risk Management

The trustees have considered the principal risks to which the charity is exposed and are satisfied that appropriate systems are in place to mitigate them. The principal risks identified include reputational risk arising from the public-facing nature of dawah work, financial risk linked to the charity’s reliance on voluntary donations, operational risk associated with delivery of projects in overseas jurisdictions, and safeguarding risk relating to work involving children and vulnerable adults. These risks are kept under regular review, and appropriate controls have been implemented – including delivery of overseas projects via trusted local partners, prudent reserves management, segregation of financial duties, and adherence to the charity’s safeguarding policies.

Safeguarding

Safeguarding is treated by the trustees as a priority area, in particular because the charity supports children and vulnerable adults through its orphan-care work and engages directly with members of the public through its dawah stalls. The trustees have adopted a written safeguarding policy that sets out responsibilities, reporting procedures, and the handling of safeguarding concerns. Volunteers involved in delivery work are briefed on safeguarding expectations as part of their orientation. The charity does not publish identifying images of children in its care without the consent of those responsible for them, and material concerning vulnerable beneficiaries is handled with discretion.

Volunteers

The activities of the charity depend heavily on the commitment of an active volunteer base. Volunteers staff the charity’s outreach stalls in the United Kingdom and internationally, support overseas project delivery in partnership with local communities, and provide administrative and operational support behind the scenes. The Board records its sincere appreciation to all who give their time to the charity; the volunteer effort is what allows a comparatively small organisation to maintain a presence in multiple countries and to direct the maximum possible proportion of donations toward charitable activity.

Page 4 of 16

Charitable Objects

The charitable objects of City Centre Dawah are to advance the authentic understanding of Islam and to educate the public about its true tenets and practices, free from extremist ideologies. The charity provides both Muslims and non-Muslims with opportunities to learn about correct Islamic beliefs, practices, and forms of worship, through educational literature, dialogue-based outreach, and community programmes that promote tolerance and understanding.

Alongside this educational mission, the charity engages in humanitarian work inspired by Islamic principles of mercy and compassion. Humanitarian activity includes the provision of clean water through well construction, support for orphans and widows, and food distribution for the needy (especially during Ramadan). These activities complement the educational objects by demonstrating the practical application of Islam’s emphasis on humanitarian welfare.

Public Benefit

The trustees confirm that they have had regard to the guidance issued by the Charity Commission on public benefit when reviewing the charity’s objectives, planning future activities, and setting the policy for the year. They consider that the activities undertaken during the reporting period – free distribution of the Qur’an, the provision of clean water in deprived communities, the operation of the Tarbiyah Orphanage in The Gambia, the running of public dawah stalls and the delivery of seasonal food aid – provide clear public benefit consistent with the charity’s objects and benefit a sufficient section of the public.

Strategies

The charity pursues its objects through a mixture of grassroots engagement, education, and humanitarian welfare delivery. Particular emphasis is placed on direct, in-person interaction with members of the public through dawah stalls; on supplying high-quality printed materials including the English translation of the Noble Qur’an; and on long-term project work in partnership with trusted local organisations in countries of need. Projects are selected with an eye to sustainability and lasting benefit. Wells are constructed in communities of demonstrable need, and orphan care is delivered in a structured, holistic manner including education and personal development The Board reviews project impact and sustainability periodically and adjusts the approach where necessary.

All of the charity’s activities are supported by voluntary donations and are delivered largely by volunteers, which allows resources to be directed primarily to charitable activity rather than to overheads.

Overview

The year ended 31 August 2025 was a productive year for City Centre Dawah, with activity sustained across each of the charity’s principal project areas. Work continued internationally through water well construction, orphan care at the Tarbiyah Orphanage in The Gambia, support for widows and families in regions of hardship, and the building and completion of masaajid. Educational outreach continued through the charity’s network of street dawah stalls in the United Kingdom and abroad, and through ongoing distribution of the English translation of the Noble Qur’an. The trustees are pleased to report meaningful progress in each area, summarised below.

Qur’an Distribution Project

The free distribution of the Noble Qur’an in English translation remained a flagship activity throughout the year. The charity continued to make copies available through its dedicated website, giveaquraan.org, and via direct hand-out at outreach stalls and at educational events. The intention is to ensure that anyone who wishes to read the meanings of the Qur’an in English can do so at no cost, regardless of means.

A significant operational milestone during the year was the arrival in bulk of the newly revised English edition of the Noble Qur’an, published by the charity. Pallets of the new edition were received at the registered office in Birmingham and onward distribution began promptly through the network of stalls and via direct dispatch from giveaquraan.org orders.

Pallets of the revised English edition of the Noble Qur’an arriving at the charity’s Birmingham premises.

Demand during the reporting year remained consistently strong. Interest typically rose sharply in the run-up to and during Ramadan; in early 2025, the charity ran a dedicated Give A Qur’an in Ramadan 1446 fundraising campaign which raised funds to print and supply additional copies in time for the holy month, which began on the evening of 28 February 2025. Feedback from recipients remained overwhelmingly positive throughout the year, and the trustees consider this work directly serves the charity’s objects by promoting accurate knowledge of Islam and countering misrepresentation.

Page 5 of 16

Water For Africa and Asia

The Water for Africa and Asia project is the charity’s principal humanitarian programme. Through this project, the charity funds and oversees the construction of water wells in communities lacking reliable access to safe drinking water. Wells are installed in villages, mosques, and schools, and where appropriate the construction of toilets and basic sanitation facilities is included as part of the same intervention.

The charity’s first well was completed in Medina Sallam, The Gambia , in 2020, and the programme has since grown to encompass nine countries across Africa and Asia.The table below summarises the cumulative number of wells established by country at the date of this report:

----- Start of picture text -----
Country Wells established
Somaliland 57
The Gambia 43
Zimbabwe 40
Bangladesh 30
Sri Lanka 28
Indonesia 18
Uganda 8
Morocco 1
Philippines 1
----- End of picture text -----

Each completed well is marked with a plaque acknowledging the donor or donor group, supporting transparency and donor engagement. The charity remains in regular contact with local partners who report on usage and maintenance.

The flagship initiative of the reporting year was the 50 Wells Project 1446, launched in January 2025 with the aim of completing fifty new wells before the start of Ramadan 1446. The campaign drew strong donor engagement, drawing on the Islamic teaching that providing water is among the best forms of charity, with each completed well providing ongoing benefit as Sadaqah Jariyah for the donor. By the start of Ramadan, twenty wells had been fully funded and nineteen had been completed, with construction continuing on the remainder.

Beyond the immediate health benefits of clean water, completed wells often have wider effects on the local community: enabling small-scale farming, improving sanitation, and giving back the hours that women and children would otherwise spend walking long distances to collect water from unsafe sources. The charity expects this programme to continue as a long-term commitment, balancing new construction against the maintenance of wells already funded.

A completed water well in Sri Lanka, one of twenty-eight funded by the charity to date in that country.

Sponsoring Orphans - Tarbiyah Orphanage

The charity provides funding to support the Tarbiyah Orphanage, an orphan care facility located in The Gambia.. The orphanage opened in 2024 and provides residential care for up to 60 children – 30 boys and 30 girls – at any one time. It offers shelter, nutrition, education, and personal development in a family-like environment.

Throughout the reporting year, the orphanage continued to operate at, or close to, full capacity for the boys, and steadily filled places on the girls’ side as the year progressed. An on-site school provides each child with a basic curriculum in Arabic literacy, Qur’an reading and recitation, English, and Mathematics, alongside life-skills development and supervised recreational activities. A dedicated team of teachers, caregivers, and support staff is on site continuously.

Operationally, the orphanage is supported through donor sponsorships. A one-time donation of £50 covers a child’s monthly needs, and a number of donors contribute regularly to sponsor food, clothing, healthcare, and schooling. The charity also integrated Markaz Salafi Gambia into the facility during the year, allowing the children in the Markaz’s care to live at the orphanage, receive education there, and use its facilities.

The trustees undertook preparatory work during the year toward the establishment of a second orphanage, with the intention of expanding the charity’s orphan-care capacity in due course. Further details will be reported as that work matures.

In addition to the Gambia facility, the charity continued to provide assistance to orphans and widows in other regions – including Yemen, Morocco, and Guyana – through financial aid, food provisions, and support to local partner organisations. The Board considers orphan support a long-term investment in the next generation and remains committed to expanding this work as resources permit.

Page 6 of 16

Humanitarian Aid and Ramadan Outreach

The charity continued to respond to humanitarian need during the year, with activity concentrated around Ramadan and the support of vulnerable groups in regions of hardship. Principal initiatives during the reporting period included:

Feed the Fasting campaign. Essential food packs – typically including rice, flour, dates and cooking oil – were distributed in multiple locations to enable families in hardship to prepare suhoor and iftar meals during the holy month. The campaign was funded by donations earmarked for Ramadan aid.

Through this combination of seasonal campaigns and steady support, the charity has continued to provide tangible help to people in difficult circumstances, consistent with the principles of mercy and humanitarian welfare that underpin its work.

Dawah Stalls and Public Outreach

Public outreach through the charity’s network of street stalls remains at the heart of its mission. By the end of the reporting year, the network comprised eighteen active outreach stalls across four nations, staffed by trained volunteers who engage members of the public in conversation, answer questions about Islam, and distribute free literature including the Noble Qur’an. Preparations were also underway during the year to open a nineteenth stall in Chicago, USA – the charity’s first stall in the United States.

An outreach stall in Birmingham city centre, United Kingdom

Within the United Kingdom, the charity maintains a presence in a number of urban centres, including Birmingham, Wales, East London, Oxford, the East Midlands, Lancashire, and Manchester. This geographic spread allows the charity to reach a wide cross-section of the public, and to develop relationships with local communities and community leaders over time. Conversations at the stalls cover a wide range of topics – from the basics of Islamic belief and practice to more detailed theological and comparative questions raised by passers-by.

The charity’s outreach stall in Montego Bay, Jamaica, reflecting the international reach of its work

The trustees note in particular one episode in October 2024, when members of the charity travelled to London to support the family of a recent convert, Damarius, who had passed away shortly after embracing Islam. Following a conversation discussing Islam and Islamic funeral rites, four members of his family accepted Islam, including the deceased’s mother. Episodes of this kind – quiet, individual, and the fruit of long-term patient presence – are characteristic of the difference the stalls make.

Beyond the street stalls themselves, the charity continued to support culturally and linguistically tailored outreach. A dawah centre in Bangladesh, focused on the Bengali-speaking population, delivered lectures, workshops, and Bengali-language Islamic literature throughout the year, reaching audiences who may not engage as readily with English-language material. The trustees see this kind of locally-rooted outreach as an important complement to the work done by stalls in the West.

Across the network as a whole, the charity continued to receive testimonials by email and through social media indicating that engagement with the stalls had led to a fuller and more accurate understanding of Islam and to the rejection of extremist narratives. These outcomes are central to the public benefit the trustees identify when reviewing the year’s work.

Page 7 of 16

Financial Review

Income and Expenditure : For the financial year ended 31 August 2025, City Centre Dawah’s total incoming resources were £252,773 and total resources expended were £277,928. The majority of income was derived from voluntary donations by the public, as detailed in the next section. Expenditure was distributed across the charity’s principal project areas, with significant outlays on procurement of the newly revised Qur’an edition for distribution, the construction and repair of water wells (notably under the 50 Wells Project 1446), the operational costs of the Tarbiyah Orphanage, Ramadan food distribution, and the running of the dawah stall network. Financial management during the year was conducted prudently. The trustees reviewed budget against actual performance regularly and adjusted plans where necessary to keep the charity on a sound footing. Where individual appeals raised less than anticipated, project scope was adjusted to remain within budget. The charity carries no outstanding loans or material long-term liabilities, and all activity during the year was financed from incoming resources and existing reserves.

Principal Funding Sources

The charity’s work is supported almost entirely by voluntary contributions from the public, comprising both one-off donations and regular giving. The charity received no government grants or large institutional funding during the year and continues to rely on a broad base of individual supporters, many of whom give from their Zakat or Sadaqah obligations.

The trustees place particular emphasis on transparency and donor engagement. Updates on project progress are shared through the charity’s website, social media channels, and direct communications with supporters. Donors who contribute to the water programme typically receive information about the wells their giving has helped to fund; donors to the Qur’an programme are kept informed of progress between print runs and dispatches. The trustees consider this open communication to be one of the principal reasons why donor confidence has remained high.

Operating costs are kept to a minimum. Trustees don't receive remuneration for their role as trustees, they serve on a voluntary basis , and most project delivery is undertaken by volunteers or by trusted local partner organisations, which keeps staff costs low. Where expenditure is required – for example, bulk printing of the Qur’an, or international shipment of aid – the trustees seek competitive value and rely on long-standing community relationships to maximise impact per pound spent.

Looking ahead, the trustees recognise the importance of diversifying funding sources to improve resilience. While individual donations are likely to remain the mainstay, the Board will explore additional ethical fundraising channels such as community fundraising events, partnerships with mosques and community organisations, and selected grant opportunities aligned with the charity’s values.

Reserves Policy

The Reserves Policy of the charity aims to maintain unrestricted reserves at a level equivalent to approximately two to six months of operating expenditure. This range is intended to provide a buffer that would allow core activities to continue in the event of an unexpected drop in income or an unforeseen increase in costs, while not accumulating excessive funds inactive.

As at 31 August 2025, the charity’s unrestricted reserves stood at approximately £233,416 which is within the target range of the policy. The trustees review reserves at least annually in the context of budgeting and risk management. Where reserves are found to be in excess of the target range, the surplus is earmarked for specific projects or growth initiatives to ensure that funds are put to active charitable use. Where reserves fall below the threshold, steps are taken to rebuild them, including adjustments to spending plans or focused fundraising activity. The policy itself is kept under periodic review to ensure it remains appropriate to the charity’s scale, profile, and risk exposure.

Plans for Future Periods

Building on the activities of the reporting year, the trustees have identified the following priorities for the period ahead, subject to available funds, operational capacity, and the consent of relevant local partners and authorities:

The Board remains committed to the founding vision of the charity: to promote authentic understanding of Islam, to foster open dialogue, to counter extremism and to demonstrate through practical work the emphasis Islam places on mercy and human welfare. By presenting the true teachings of Islam in a calm and accessible way – and by following words with action through tangible humanitarian projects – the trustees aim to build understanding within diverse communities and to leave behind work of lasting benefit.

Page 8 of 16

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).

Charity 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.

As 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 5th June 2026 by the trustees and signed on its behalf by:

Mr Abdul-Rahman Morris

Page 9 of 16

CITY CENTRE DAWAH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

I report on the accounts of the Charity for the year ended 31 August 2025, 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

5 June 2026

Page 10 of 16

CITY CENTRE DAWAH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

----- Start of picture text -----
Restricted Unrestricted TOTAL TOTAL
Incoming Resources Notes Funds Funds Funds 2025 Funds 2024
£ £ £ £
Incoming Resources from
generating funds:
Donations, legacies and similar 2 - 252,773 252,773 706,870
TOTAL INCOMING RESOURCES - 252,773 252,773 706,870
Resources Expended
Costs of Generating funds 3 - 78,326 78,326 81,194
Charitable Activities 4 - 200,122 200,122 494,283
Governance Costs 5 - 2,280 2,280 2,160
TOTAL RESOURCES EXPENDED - 280,728 280,728 577,637
OTHER RECOGNISED GAINS/(LOSSES):
NET MOVEMENT IN FUNDS NIL (27,955) (27,955) 129,233
RECONCILIATION OF FUNDS
TOTAL FUNDS Brought forward NIL 258,571 258,571 129,338
TOTAL FUNDS Carried forward NIL 230,616 230,616 258,571
----- End of picture text -----

Page 11 of 16

CITY CENTRE DAWAH BALANCE SHEET AS AT 31 AUGUST 2025

Notes
FIXED ASSETS
IT Equipment
6
Fixtures & Fittings
Motor Vehicles
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		 £
£
6,496
133
21,457
28,086
16,023
190,310
206,333
(3,803)
202,530
230,616
-
230,616
258,571
(27,955)
-
230,616
NIL
NIL
NIL
230,616
2025		 £
£
7,043
178
26,821
34,042
12,686
215,449
228,135
(3,606)
224,529
258,571
-
258,571
129,338
129,233
-
258,571
NIL
NIL
NIL
258,571
2024

The notes at pages 11 to 13 form part of these accounts.

The financial statements were approved by the Board of Trustees on 5 June 2026 and were signed on its behalf by:

Mr Abdul-Rahman Morris Trustee

Page 12 of 16

CITY CENTRE DAWAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

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.

(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:

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.

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.

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CITY CENTRE DAWAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

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:

----- Start of picture text -----
||| |---|---| |- Fixtures & Fittings|25% at reducing balance basis| |- IT Equipment|25% at reducing balance basis| |- Motor Vehicles|20% at reducing balance basis|

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2. Incoming Resources from Voluntary Income

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|||||| |---|---|---|---|---| |Restricted|Unrestricted|TOTAL|TOTAL| |Funds|Funds|2025|2024| |£|£|£|£| |Donations|-|252,773|252,773|706,870| |-|252,773|252,773|706,870|

----- End of picture text -----

Restricted funds are used on the charities various projects which are undertaken throughout the year. These projects are referenced within the trustees report.

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|||| |---|---|---| |Total|Total| |3. Cost of Generating Funds|2025|2024| |£|£| |Rent, Rates & Utilities|12,472|8,501| |Motor Expenses|880|5,033| |Office Costs|8,245|9,210| |Bank Charges|825|563| |Travel|23,426|11,905| |Advertising|496|14,390| |Printing, Postage & Stationery|5,611|824| |Depreciation|7,575|9,113| |Wages & Salaries|14,931|14,366| |Storage|1,830|506| |Items & Equipment|-|1,754| |Legal & Professional Fees|1,891|3,445| |Insurance|144|1,584| |78,326|81,194|

----- End of picture text -----

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CITY CENTRE DAWAH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

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4. Charitable Activities 2025 2024
Donations 193,462 494,283
Religious Scripts 6,660 -
200,122 494,283
5. Governance costs 2025 2024
Book-Keeping, Accountancy & Audit 2,280 2,160
2,280 2,160
Motor Vehicles Fixtures & IT
6. FIXED ASSETS Fittings Equipment Total
£ £ £
COST
As At 1 September 2024 47,962 565 17,325 65,852
Additions - - 1,619 1,619
Revaluation - - - -
As At 31 August 2025 47,962 565 18,944 67,471
DEPRECIATION/AMORTISATION
As At 1 September 2024 21,141 387 10,282 31,810
Charge For The Year 5,364 45 2,166 7,575
As At 31 August 2025 26,505 432 12,448 39,385
NET BOOK VALUES
AS AT 31 August 2024 26,821 178 7,043 34,042
AS AT 31 August 2025 21,457 133 6,496 28,086
2025 2024
7. DEBTORS £ £
Other Debtors 16,023 12,686
16,023 12,686
8. CREDITORS: Amounts falling 2025 2024
due within one year £ £
PAYE & Wages 3,803 3,606
3,803 3,606
9. Staff 2025 2024
Average number of employees for the period 1 1
1 1
No employees were paid more than £60,000.
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 2025 2024
£ £
As At 1 September 2024 258,571 129,338
Net Surplus for the period (27,955) 129,233
As At 31 August 2025 230,616 258,571
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CITY CENTRE DAWAH

INCOME & EXPENDITURE STATEMENT

FOR THE YEAR ENDED 31 AUGUST 2025

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Restricted Unrestricted Total Total
Funds Funds 2025 2024
£ £ £ £
INCOME
Donations - 252,773 252,773 706,870
- 252,773 252,773 706,870
Charitable Activities
Charitable Donations - 193,462 193,462 494,283
Religious Scripts - 6,660 6,660 -
- 200,122 200,122 494,283
Operating & Administration Expenditure
Wages & Social Security - 14,931 14,931 14,366
Rent, Rates, Water & Insurance - 11,207 11,207 7,445
Heat & Light - 1,265 1,265 1,056
Insurance 144 144 1,584
Stationery, Postage & IT Costs - 5,611 5,611 824
Travel Costs - 23,426 23,426 11,905
Office Costs - 2,896 2,896 5,937
Subscriptions - 5,349 5,349 3,273
Advertising - 496 496 14,390
Items & Equipment - - 1,754
Bank Charges - 825 825 563
Storage - 1,830 1,830 506
Motor Expenses - 880 880 5,033
Legal & Professional Fees - 1,891 1,891 3,445
Depreciation - 7,575 7,575 9,113
- 78,326 78,326 81,194
Governance
Book-Keeping, Accountancy & Audit - 2,280 2,280 2,160
- 2,280 2,280 2,160
TOTAL EXPENDITURE - 280,728 280,728 577,637
EXCESS INCOME OVER EXPENDITURE - (27,955) (27,955) 129,233
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