ZAHEER & COMPANY CHARTERED CERTIFIED ACCOUNTANTS Darus Salam Mosque & Islamic Centre Annual Accounts December 2023 41- 47 Slade Lane Longsight Manchester M13 OQJ Email: Official@DarusSalamMosque.Org https://darussalammosque.org/ Charity Registration: 118 1237 ACCA - &JrD4e . MaKhester M192tL FU 0161. 2419ts9 . E-mad.. l¥t¢ukh•iAhterath.corn . VAT Httistsèt￿ Nurnbof" 7412B71 J9 Plrlrtl&' W.S•mNbhZah•w IFCtsI. w.¢1#5•rAb￿1IFc(AK w.w4ldLI￿IFCc4￿ N*1￿z•b Td."0161- 2489491 DARUSSALAM MOSQUE AND ISLAMIC CENTRE CONTENTS Page Dlreciors / Trustecs Trusioos Report Independent Revlcw In¢om¢ and Expendiiure Accounl Ilalancc Sheet Notes to theac¢oyt) DARUS SALAM MOSQUI AND ISLAMIC CENTRE TRUSTEES AND PROFESSIONAL ADVJSORS TRUSTEES.. MOIIAMMI.-DABDUR RAHMAN DURUD ALI IMAIIUI. IMAM CIIOWDIIURY Rt+.IAiJL K0141M SUIIEL SYFt) MAIIIIUBUR PAIIT+fAN KIIALID AIIMED MI) 511AIIED 1405SAIN MD MAIIDUIIUR RAIIMAN AMT)ADiJL HAQUE BU51NF.SS ADDRESS.. 41.47 SIADE tANE LONG51GIIT MANCIIESTER M130QI BANKbRS.. BARCLAYS BANK LONSIGIIT SHOI>PING CENTRE 537 sfocKPORT ROAD MANCIIEsfER M124IH AL BAYAN BANK PLC PO BOX 12461 BIRMINGIIAM B166AQ ACCOUNTANTS.. 7AllkER AND COMPANY 63 XINGSWAY BURNAGE MANCIIEsfER MIY2LL Page I Darus Salom Mosque & Islamic Centre 41-47 Slode Lone. Mancliester. 1413 OQl10161225 7T29 DUnrtSobrnK405quL￿9 I WAW.OurosSalarnPAosque.oru I'ru*tcrs K¢pvrl 2023 l)arus %al2m IIIv4qu¢ 14lllmir Ctnlrr l.luNutsri 202J- I)c¢emhcr 111231.. I hi Irus11*￿ ts1- l)aru% Saliiln ￿1￿lIL Jiid I%1￿111L LLiilrL' prtikiii Ilicii aiiiiwl rcrK)rl dThJ fi￿￿￿181 51aicments for the FKriiKI Liidcd 31 lkxLiii￿'r ?0?3 aThJ c(￿(1m1 Ih¢y compl>. wilh Ihc Chariti¢5 Acl 2011. Ihe Iru51 deed and the LhdriliLS %()RI' 11.'RS 102) rcquircm¢nts. tru¢lurc* CioVtrnan¢¢ Anil ￿7*￿11¢M¢￿t GoN'crning Ixxumenl.. l)Jriis %alain MOS4￿ and Islamic CcDIT¢ IS a rt'asoii ofih¢ir >owh. OBe. infimhii). or disabiliiy. wverly or S￿la1 and ¢¢onomic LircumslDnc¥s Miih a Vil￿ io improving Ihc wndiiions ofiifc of5uch persons. ¢1 Ihc relicf ol'ihos¥ in n¢¢d b). rwon Oft￿41 a8c. ill h¢alih. di5abiliiy. or financial hardship. 114¢ of voluDleers 'I'lic Irii%lCCS di) n&ll hav¢ rcgular voluni¢¢rn for thc wlK)l¢ ycar IMJw¢ver. Iht tnLStccs ih¢msclves ¢nc¢Jurag¢ l(Kal cnlTCS Io USC And develop voluniects. A¢ti%i¢ie$ A¢hiei'emehtJ I low oui_a¢1ivj11¢5_d¢li￿r publi¢ knfil., l¥¢iw¢¢n January 2023 and Ikccmtrtr 2023. Ik followin¥ OutU￿¢S Wert •¢hi¢vd.. l) l-.du¢alion. prayer5. aThJ communily 8aih¢ring5 I￿k place through￿¢ ihe yw. 21 Daily rcligiou5 cdwalional ¢l)ss¢s I￿k place ihroughoui Ihc ycar. B(rth face-l￿face rrmthe ¢lasses wrre offtnd IL'd by qualified and cxpcricnccd i¢4¢￿1$. Cl&sses ￿[¢ off¢r¢d io children kiw¢¢n agcs of 4 10 16 and adulis. 31 Fac¢-Io-far¢ Jnd r¢moi¢ pro8rammes. In¢l￿11n8 I¢￿y￿d Ih)Sted by religiou5 ¢xwts scknlaw5 hv¢ ttken place ihroughoui ihc y¢aT. 41 Ouisianding xhscv¢menis were r¢cogni5cd arKI rcwardtd throughoui ihe I'car: snKl¢n15 aft¢￿A)n6 ihe Madrasdh Ischwll who had dcmotts¢rdied ¢ommiitncnL hard-th0￿ dL￿1¢aliOr4 ar¥J willingrKss io I￿rt and swcccd T￿¢1Yed award& 5) Memkrs ofih¢ loral communiiy in Lowighi. Man¢￿ter and surrout￿Ing areas haTrr g¢xK'akive aTra yorLd' in serving arxl C￿MunI11￿ rwcivrd sNYial r¢¢o8niiion awart& 6) 'Cwl Down Friday. conlinud ihTOU8hoLrt 2023. lIK cv¢ni offcr5 Ehildr¢n adults an Op￿rtWi￿ty to gel lobpciher ai crxl of week io ￿laX s￿id115¢ with thlK'r memtrK'rs of I￿21 community. 71 Dcmand for menial wcllbrin&i supwTrn has high IhrLIubhoui t￿. )¢ar. SupkK)rted b! a ￿￿11r1ed w￿￿11￿r. Ihi5 5crvicc and ha5 roniinLKd 10 bc olTcrcd lo IuLal M￿s11M$..￿￿sc hai'l Pdrticujarli ken oflerLyJ 10 ihe ¢lJ¢rly dnd ￿pp[C bvrievtng a Ivvrd 0[￿. Yuunbi ddulis 18-30 )¢ar¥l luii'¢ also rcqucsicd menial wellbcing 5UPIX)n. 81 The Charily has 5UPWrtcd wle new lo ihc rrli¥ion ofislam physically. mcnthlly. I￿￿￿ spiriiua]ly. Darus Salam M05que &1skThlc Centre 41-41 Slade Lune. Munihejtei. M13 00110161215 7TZ9 Oawu55¢damM054wug I vMv.Daru55glurnKlowuttorg 41 lh¢ ¢hariiy has OrganisL￿ fomighily IcciuTCS M'iih Sp￿CIal guesL%.'lThe number ufallcndL*s io Ihcsc ￿$SionS has gTrroiin Ihrou&?houi IhL )'ear and ha5 aiiradcd ￿0p1¢ ftthn all ovcr Ilic UK. 101 Child￿n.8 youth ¢lub ha5 gTQWI I￿1 i￿l￿d¢S r￿tbAll. ans crnfls. ￿*1. and iablc lenni5. This h8s UP]XlnLd by i'olunieers. 111 Ihe Chariiy launch¢d its Instagrnm. Twii*r ind Linkcdln accounls in 2022. 'fh¢re has alsu bcen an incTca5¢ in t￿. use of pre-tsiablishcd 5cxial media chaniiels includiiig* WhaLsApp. l.aceb(K)k. and Y()u l ulx. All ¢hann¢l% hal'c grn1￿n i)n a moiiihly a￿1 havl wpulalcd wilh eLmlcnl lu hLlp achieve the charilics aims on a regulaT lThis ha5 Ix*n led by young volun1cc￿ who havc bccn ILKthing lo blain ex￿¥1¢￿¢¢ as Ihcy cnier Ihe world of ¢mplo)In¢ni. In I￿al. a coMbi￿d I l.W) people have followed or subscriird )¢ros5 our various plaifomLS. wilh vi¢w5 ioialling 4 fflilliort SCTOSS all plaifonns. 121 T)uring Ramadan IM)rch lo April) lh¢ Charity OTgani5d Communal itlars fi￿ rn￿1 ofbreakin¥ the fasl al 5uDs¢II. "lknis wos ￿e11-all¢n￿L'd by I￿P]e living iTh manc￿51¢T. It was s150 aitcnd¢d by rKoplc living in rKiverty and rwplc wcrc hOmcl￿5. I..￿￿ p#rcels wcrc provided to anyonc w.ho wantcd io rake mcols 'bom¢' and wcrc dclivcrcd by voluniects io woplc'$ IM)mes ifihcy w¢r¢ vnablc lo aiiend Ihc rommunal inar ¢.8.. lh￿ livin¥ with disabiliiics. 13) A conference 14x)k place ikn8h)ui Ramadan. lthi5 was ulled ihc Ramadan Series and involved variou5 gu¢sis allcndipg Pr¢￿11￿8 thlk5 and worksw ihTouBIK>￿ Ramadan. 141'Th¢ Mv5quc I.'xpansioD proj￿¢ iKyan in 2023. I)h￿ C)rK vfihc projw is eX￿￿¢d lo complc*d by Auiumn 2024. Vurious in rKrson and Onli￿ fundrxisinbb thciiviiics ￿)k plK¢ 10 sUPPOrt this. 151 A fair ￿.]d f4>r )ounblslCTS. iDrludcd public scrvants s￿h ￿ thxiors and y)liee 0￿1Ccr5, businc55 pcoplc, w¥i pthlili¢ians. OvL'r 150 young wpl¢ oiiended ihis cv¢ni. LValU￿10rt artivili￿ highlibihicd Iha¢ Ihis was rccciwcd p)%iliv¢ly by younk ￿0p1¢ and ihciT Car¢r￿Paren[S. 161 A men's r￿tball club *w1gun¢hed in 2023. DEm4nd for thhs has bcen hiBh aNI includes wpl¢ of various eihnic and 50¢iOv¢¢onomic ba¢kgTOWth. 17) A wom¢n's only siudy circlc launrw it12023. SuppxYt¢d by f¢male scholw5 aThl ￿ud￿ts ofknowled8e. this $iudy Circlc has grown ihroughoul th¢ y¢ar and has C[￿88¢d wiih'hard to reach. communiiie& Fln#ncial Rcvirw Thc Iru5tL*S havc rcviewed ihc r¢s¢rves of thc rhariiy. 'lTheir 15 lo Ix)Id ¢tM)u8h io m¢¢t ¢hrtt monihs opcrdlin¥ costs ofilK CL'nirc. A thaiita14e IrKorwated Orwnbmltlon (ao} under iegllttoli¢n I￿237 Dorus Salam Mosque & Islamic Centre 41-47 51ade Lane. FAtsnche5ter. K113 OQl10161225 7129 QartMSoknrnA4obqwor¥ I WAWJ.Dg¥usSuhmMo$4uÉorg ialcnitni uf Irustte¥' respon%ibilili .1 hi Lli4iril) Iru%lL￿'￿ JrL fL'swnsiblL lor prcpjring ihc annual rcwrt and find￿la1 stsicmcnts Ln a￿OTdance with applirablt 4?IMI Ui)iicd KLllbl(Ic)In AiiouiilinL SiarKlardslUniid Kingdum GcncrJlly Acccpieil Accountin¥ Praaicel. 'Ihc lai% apr>liLable 10 charities in 1-.nLTrla￿j Walcs T¢4uir￿ ihc LI￿rI1}. Irusiee% lo preparc firwncial sialetnen15 for LaLh >L'Jr Mhirh givc a IruL and fair vicw uf slal¢ of affair5 01" Ilic rhariiy and uf ihc inct>minb rc50urcc% and Ipp)lii&1lion c)l-rL'&ourrcs of Ilic cliaTily flir Ihal ￿riod. In prwTill¥ Ilic liiiancial sialcmcn15, Ihc Iruslccs arc requircd io.. cl¢LI siiitdblc accouniinB ￿)lIcIeS and apply ilwncon5i5*nily: ob5¢Tve the mcih(Kls and prinriples in thc Chariii¢s S()RI>11.'RS 1021: M4gke judbTremLliiS and ¢51ima1¢5 Ihal arc Tcwnable aTwJ pr￿lent. 51atc whwher appIl￿ble accowitin¥ stsndards have bccn followcd. subjeci io any mai¢rial departurc5 disclosed ar¥J cxplained in Ihc financial 5LLiements. Prcpare thc financial 51al¢mcnts on Ihe b?oin$ Concem trAsis unlc55 il 15 inarfj)ropri•ie io pruum¢ Ihai ihc ¢hariiy will coniinu¢ i businL'SS. The irusie¢s 8r¢ r¢ST¥>￿Ible for keeping propcr records that disclose with r¢asLKwbl¢ accurBCy 01 any limc Ihc findnrial p)4iiion ofihc chariiy and 10 cnablc Ih¢m IO Cttsure ihoi ihc fina￿la1 Si￿¢M¢￿ts comply with the Charities Aci ?01 l. and Ihc provision5 ITU51 deL￿. 'I'hE> arL alw TesponsiblL for Safebi￿rdin￿l wct50f Ihc ¢h4riiy arbl hcncc tskin8 reuonoble step5 fff the prrv¢ntion #Dd diiLcliun ol. Irdud Trnd oihcr irThgularilic4. 'IThc ITU51eetTr for ihe PUTfx)YLS ofchariiy who ￿ry¢d during ihe y¢ar and up 10 th¢ d* ofthis r¢wrt 5¢10111 on Jyabi¢ l. Approvd by ihc ITU51¢¢5 and si￿d on its ￿h￿Irby.. Khalid Ahmcd 1'ru51c¢ and Sccrdary ofthru5 Salam Mosquc Islamic CcntT¢ DARUS.SALA￿1 MOSQUE AND ISLAMIC CENTRE for the year ciided 3 1 12 ZO23 INDEPENDENT EXAMINE115 RF.VORT I r¢N7n•n iht aCcO￿nIs￿[thtDl￿sSaIa￿ mosq￿e0nd IslamK LE￿Ir￿. rtgislered charttynumber 1181237 fortht arroUntsyear￿d￿d 31st DKrmb¢r2023 whkh iT*S¢i Out on pages6 to IZ. The rhanEy'StrustcesafE re5wislbl¢lorthc prcparJtlon foriheXCI)lJntslTratcordan¢e wlth the rnquiroThQnt ofiho Charltl¢sAct ZOI I I'the Ali") Th¢ thAnty'5 twuSt¢u¢on51dcrth•t a￿dI1 Isnot r¢quir¢d for ihis y¢4r (under s¢oion 43IZI ofihcCharfUtsA(t 1993 (the 1993 A(tlaTrd thatan Ihdepcndcntexaminatlon Is IL15 rny resprtrniibiiityifi. - tXaTnlneihc aiiount5{UndoTSffilon 145 oftht2011 *1111 - io Idlow ih¢pior¢dyrvJlald downlTrihtC¢veTal Ulr¢¢iioThs bythethartty CDmmlJ51on - lundcYSQrtloth I4S(S)Ibl rJliheAol.afKI IhX(￿rd•fflrc IQI SORP - fo 5tstt whtih¢r partltular rnallrrs MywrnlnolioDw￿faTrtcd utst l* x(ordaTr(¢wlth iheGeTheralDln0iuni￿WQTr bythtlknty Commlsslontrs.An ¢xamlThatlon Include51hr4¢¢ounUni rt(ardi ktpt bytht thartty 4nd wmpartsonof thta¢¢vU*ts P￿se￿Ied with ihoscTecorfs li alsolniludtsconsider4UL¥rtol unusual Iicrn5 ordlsc105ufN In thea(W￿m5l￿d1tt￿￿seXpL￿￿0fj0ThlfrUffiY￿1I asiTllltcel Th*pMc¢durtS Undertaken dD￿01 prLMdtaIlth¢￿denCtth￿wOll1d tst regulred In•ThwdiLaad nstyutntlyl dDnOt ¢xpThu anaudil opinlvn th¢￿w*ve￿ bytheaccowryt& 111 whlcheiws MervawTrable¢&Wtobdlev¢thai4nyM&terlalTe5p¢atht rtqulT*theA . iokttyX¢OUn15n8rtCDTds In a(¢0rdaThr•T￿th 11 ofthelrt and .tDpr¢pare ar(ountswhl¢ha(cord with lhea(fo￿￿￿￿yCVJr￿1afid towmply wsth Eheac