Docusign Envelop8 ID.. CE871BE1-4EC0402C4CD7.COAED6734D67 ISLAM DEWSBURY CIO ACCOUNTS 31 DECEMBER 2024 CONTENTS Page Inforniation Trubtees, repoi'f Independent Examiner's report Statement of financial activities Balance sheet Notes to the accoiint5 Registered Charity Number: 1186478
Docusign Envtlope ID.. CE8718E1-4ECD4D2C-8C07-COAED6734D67 ISLAM DEWSBURY CIO INFORMATION Trustees A Adnaii M R Ighaq S A Razaq Address Stoney Bank Sireel Scout Hill Dewsbury WF13 3RJ Independent E< xaminer Wheawill & Sudworih Limited Chartered Accountants 35 Westgate Huddersfield HDI IPA Bankers Virgin Money 46 Marke¥ Street Dewsbury WF13 IDN
DoGusign Envelope ID.. CE871 BE14ECD402C-8C07-COAED6734D67 ISI.AM DEWSBURY CIO TRUSTEES, REPORT The trustees prcscnt their report and accounts for the year ended 31 December 2024. Principal activity and status The ehariiy's principal activity is the advancement of the Jslamic faith in Dewsbury and the surrounding area for ihe bcncfil ot. the public through the holding of prayer meeiings, lectures. the public celebrdlion ol'i'cligious festivals aiid other related activities. It wa.% incorporaied as a CIO on 20 November 2019 with charity number 1186478. Trusteos, responsibilities for preparing the accounts Charity law requires the trustees ro prepare accounts for each financial year which give a true and fair view of the state of affairs of the charify and of the surplus or deficit of the charity for thai period. In piepai'ing those accounts, the trnstees are required 10 select Suitable d¢¢ouniing policies and then apply them consistently. Inake judgmenl% and e81im£lte.% Ihal are reasonable and prudenl. prepare the accounts on the going eoncenL basis unless it Is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable ciccuracy at any time the financial po.8iiion of the chariiy and 10 enable them to enbure that the accounts comply with Charity Iiw and regulations. They are also responsible for safeguarding the assets of the coynpY and hence for takin¥y reasonable sieps for the prevention and detection of fraud and othei. irregularities. Trustees The iruslees who served during the year were= A Adnan M R Ishaq S A RaLaq Review of financial position These det¢ii1s are sel out in thc Statcment of Fin<inci<il Activities on page 4 of the accounts. Total reserves of the chdrity al 31 Dccember 2024 wcrc £254,75412023.. £146,493). Public benefjt staten)ent The trustees have considered the general guidance on public benefit issued by the Charity Commisbion in CaY1g out its objectives and activities and are satlsfied the charity is compliant with lis constitution and Ihe provisions of the chtieS Aci 2011. Reserves policy and risk management The trustees have formulated policies to ensure thai the charity inainiain8 adequaie r¢.%erves to finance its operAiion8. Riqk managemenl pi'ocedurcs ai¢ in place Iv help b¢ife¥udl'd th¢ on-going Vidbility of the chdrity and io proie¢i lis as%ets. On behalf of the Iruslees Signed by: A ADNAN Trustcc 211 May 2025 9C838E5254D3423.,.
Ducusign EnvÈlope 10., CE8718E14ECD-402C-8CD7.COAED6734D67 ISLAM DEWSBURY CIO REPORT OF THE INDEPENDENI, EXAMINER TO THE TRUSTEES I rcpoi't to the eharily trustee5 on iny ex<unination of the accounts of the Islam Dewsbury CIO for the year ended 31 December 2024 which arc sct out on pages 4 to 9. Respective responsibilities of trustees As the trustees you are responsible for the preparation of the d¢counts in accordance with the Icquirenients of the Chai'ities A¢t 2011 (the Acil. I report in re%pecl of my exatninalion of the chgJily's accounts carried out undei section 145 of the Act and in cayIng oui my examinaiion I have followed all the applicable Directions given by the Charity Conunission under seccion 145(5)(b) ot the Aci. Independent examiner's statement I conliim ihai l am qualified io underlake Ihe examindlion because l am d member ol Ihe Inblilute of Chartered Accountants in England and Wales, which is one of the libted bodies. I h¢lVC complered my examindtion. I confimi thai no matterb have come 10 my attention in connection with the examinaiion giving me cause 10 believe ihai in ai)y maierial respeci.. dccuunting records were not kept in respect of the charity as required by section 130 of the A¢t; or the accounis do not accord with those records. or rhe accounts do noi comply with the applicable requirements concerniiig the form and content of accoun[6 set Oul iii (he Charilies (Accouiiis ai)d Reporis) Regulation,$ 2008 other than any reqiiirement that Ihe accounts give a 'true and tair view, which is not a mailer considered as part of an independent examination. I have no conLerns and have Lotne aLros5 no other matters in connection with the examination to whi¢h attention should be drawn in this report in order to cnable a proper understanding of the accounts lo be reached, D M Butterworth FCA WHEAWILL & SUDWORTH LIMrrED Chartered Accountants 35 Wesigaie Huddersfield HDI IPA 20 Mdy 2025
Docusign Envelope ID.. CE8718E1.4ECD402C-8CD7-COAED6734D67 ISLAM DEWSBURY CIO STA TEMENT OF FINANCIAL ACTIVITIES for the year ended 31 DECEMBER 2024 Unrestricted Restricted fundb funds 2024 Total funds Toial fundb 2023 Notes 2024 2024 Income resources Grants and donations Rental income 202,345 18,377 71,168 273,513 18.377 164,968 16,189 Total income 220,722 71.168 291,890 181,157 Outgolng resources Charitable donations Utilities Telephone and inlernel Accountancy DeprcLiation Cleaning otfice and g7cneral ¢xpen5es Travel and subsistence Computer expenses Salaries dnd labour Employers Nl contributions Einployer5 pension5 contributions Insurance Staff training Repairs ]d maintcnancc Adveriisiiig and marketing Slibscriptions Legal and professional Conferences, lecrures and meetings 1,910 8.891 708 1,404 4,933 368 8,960 162 2,404 115,172 71,168 73,078 8,891 708 1,404 4,933 368 8,960 162 2,404 115,172 35.541 5,117 648 900 4,985 6,971 2,267 100,974 573 2,130 1.318 23,166 8,265 299 3,123 8,675 573 2,130 1,318 23,166 8,265 299 3,123 8,675 483 3,591 756 1,268 2,270 110 3,570 2,045 Total expenses 192,461 71,168 263,629 171,496 Net ineome for the period 28,261 28,261 9,661 rreehold property transferred from previous charities 80,000 80.000 Net income brought forward 145,993 500 146,493 136,832 Total funds carried forward 254,254 500 254,754 146,493 All incoine and expenditure dei'ive froin continuing activities. The statement of financial activities includes all gains and losses recognised during the year.
Docusign Envelopg ID.. CE871aE1-4ECD402C-8CD7-COAED6734D67 ISI.AM DEWSBURY CIO BALANCE SHEET 31 DECEMBER 2024 Unrestricred Resliicled Funds Funds 2024 2024 Total Funds 2024 Toial funds 2023 Notes Fixed assets Tangible assets 87,284 87.284 9,624 CurreDI assets Prepaytncnts and acciued income Cash at bank 21,865 147,430 21,865 147,930 150 137,679 500 169.295 500 169,795 137,829 Current liabilities Creditors and aceruals (2,3251 (2,325) (960) Net current assets 166.970 500 167,470 136,869 Net assets 254,254 500 254,754 146,493 Funds Unrestricted funds Restricted funds 254,254 254,254 500 145.993 500 500 Total funds 254,254 500 254,754 146,493 The Finaiicial slalements were approved and auihorised for issue by the trustees on 20 May 2025. A ADNAN Slgned by.. 9CB38E5254D3423... M R ISHAQ Signed by: S A IL4ZAQ 4D86F4748581409... Slgned by.. FDE705200071432... The notc5 on pagcs 6 to 9 forni part of thesc financial statements.
DoGusign Envelope ID.. CE871BE14EC0402C-8CD7-COAED6734D67 ISLAM DEWSBURY CIO NOTES TO THE ACCOUNTS 31 DECEMBER 2024 Accounting policies Basis of accounting The financial slaiemcnis have been prepai'ed under the historical cost convention and include the re8ults of the Chlly'S operations which are described in the trustees, report and all of which arc continuing. The t'inanLidl statetllents have been prepared in accordance with Accounting and Reporring for Charities.. Statement ot Recommended Practice applicable to charities preparing their accounts in accordance with the FinCe Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021, the Charities Act 2011 and UK Generally Accepted Accounting Practice. The charity is exempi from prepariiig a cash flow statement. The significant accounting policies applied in the preparation of these financial stdtements are ser out below. These policies have been consistently applied to all years presenled unless oiherwi8e .%laled. Fuiid accounting Unrestricted t.unds are avlable tor use at Ihe discretioii of the trustees in furtherance ol the geIieral objectives of the charity. Restricted tunds are subjected to restrictions on their expendiEure imposed by the donor or throiigh the terms of an appeal. Further explanation of the nature and purpose of each fund is included in the notes to the accounts. Tangible fixed assets Tai)gible fixed assets are blaled al Cost (or deemed cost) or valuation less a¢¢umulaled depre¢ialion and accumuldled impainneiit losses. Depreciation is provided at rates calculated to write off the ¢osi, less estimated residual value, of assets over its expected useful life as follows.. Office fixlurcs dnd fittings Computer equipment 250/0 reducing balance 33.301¢ siraight line Freehold property is included at fair valuc a5 ebtimatcd by the trusiees. Taxation The charity is not liable for tax by reason of its charitable objects and status. Incoming resources All iii¢omiiig reSoUeS are included in the Statemei)ts of Financial Activities when the chariiy is legally entitled to the income and the amount can be quantified with reasonable accuracy. Value added tax Value added tax is no( recoverable by Ihe charity, and as such is included in the relevant co%t.s in the Statetnent of Financial Activities. Resources expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregaie all costs related 10 that Ccltegory. Where costs cani)ot be directly dttribiited to Pdrticul headii)gs rhey have been allocared lo actlvllies on a basis consisienr with the use of resoiirces. Expenditure on manageiiieni and ddmini.%lr&iion of the chariiy Administldtion cxpcnditurc not dircctly rclatcd to thc chdritablc dctivity predoTninantly includes office cxpcnsc5 professional fces.
Docusign Envelop8 ID.. CE8718E14ECD402C-8CD7-COAED6734067 ISLAM DEWSBURY CIO NOTES TO THE ACCOUNTS 31 DECEMBER 2024 Grants and donations Unresiricted Restricted Total funds Total funds funds 2024 funds 2024 2024 2023 General donations and other income Gift Aid tax reclaimed Urdu class Masjid fees 131,837 27,610 160 71,168 203,005 27,610 160 42.738 137,374 4,553 800 22,241 42,738 202,345 71.168 273,513 164,968 3 Trustees, and key management personnel remuneration and expenses No salaries or expenses were paid to the trustees during the year. 4 Employees The average number ot employees during the year was 13 (2023.. 14) Tangible assets Frechold Officc fixtures property and fittings Computer equipment Total Co81 or valuaiion At l January 2024 Additions Transfer from previous Ch(ltIeS 13.360 1.970 8,124 623 21.484 2,593 80,000 80.000 At 31 D¢cernber 2024 80.000 15,330 8.747 104,077 Deprcciatioii At l Jaiiiiary 2024 Charge for period 6,529 2,201 5,331 2,732 11,860 4,()33 At 31 Dccember 2024 8,730 8.063 16,793 Nei book value At 31 Deccrnber 2024 At 31 December 2023 80.000 6,600 6,831 684 2.793 87,284 9.624 Freehold properly has been inc'luded at fair value as eslimaled by the tru51ees.
Docu51gn Envelope ID. CE8718E1-4EC0402C-8CD7-COAED6734D67 ISLAM DEWSBURY CIO NOTES TO THE ACCOUNTS 31 DECEMBER 2024 2024 2023 Cash at bank Virgin Money Halifax Bank 147,731 199 137,624 55 147,930 137,679 Current liabilitie5 AcLountanLy fees Employers pensions Accruals.. Utilities 960 121 1,244 960 2.325 960 Unrestrieted funds Balance al l January 2024 Freehold propeffy Iransferred from previous charities Surplub for the year 145,993 80,000 28,261 136.332 9.661 Balance at 31 December 2024 254,254 145.993 CoTnmunily Works Limited Oiie Ummah Restricted funds Total Balancc at l January 2024 Amounts received in the year Amounts expended in the year 500 71,168 171,168) 500 71,168 171,1681 Balaiice at 31 December 2024 500 500 al Communiry Works Liiniied The purpo.%e of Ehe restricied fund is 10 arrange an open day to markel .%ervice.sledu¢aiional facililie.s. b) One Ummah - The fuiid represents monies raised from fundraising appeals which have been donated lo One Ummah.
Docusign Envelope ID.. CE871BE1-4ECD-402C-8CD7-COAED6734D67 ISLAM DEWSBURY CIO NOTES TO THE ACCOUNTS 31 DECEMBER 2024 10 Related party disclosures The trustces dre not aware of any material trdnsactionb ihai require disLlosure. There is no one controlling party of the charity. I I Post balance sheet event In January 2025 another property was transferred to the charity from a predecessor charity. This property was valucd ai £500,000.