CHARrrY REGISTRATION NUMBER: 1197623 DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 SAK2020 LTD. Chartered Certtfied Accountants Broadway House Broadway Cardiff CF24 1PU
DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Financial Ststements Year ended 31 March 2025 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements The following pages do not fomi part of the financial statements Detailed statement of financial activities 10 Notes to the detailed statement of financial activities
DAR US-SALAM CULTURAL CENTRE ompany Limited by Guarantee Trustees. Annual Report Year ended 31 March 2025 Th8 trust8es present Ih8ir report and the unaurJit8d finanDal StateMts ol the charity for the year ended 31 March 2025. RefEren¢e and admlnlstrative details Registered charity name DAR vALAm CULTU CENTRE Charfty re9lstration number 1197623 Company r•glstratkn number Principal office and registered 26 Wdls street offlce Cardrfr CF116DX Th8 trustees Mrs AHMEO MrMALI Mr M A AHMEO A0untsnls SAK2020 Ltd. Chartwed Certified Ac£wntants Broadway House Broadway Cardiff CF24 1PU Small company provi510115 This Teport has be&n PTepared in a¢xordance wlh the provisK)n$ 8rf1llcab tr) cornpanies entitled to thè small companies exempt'on. trustees, annual pOrt was approved C ......... ....... .............. of trustee5 by". sJned on bghalf of the board Mr S AHMED Trustee •ArMAU Truslee Mrm A AHMED Truste8
DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Independent Examiner's Report to the Trustees of Dar Us-salam Cultural Centre Year ended 31 March 2025 We report lo the trustees on our examination of financial stslemenls of Dar Us-salam Cultural Centre I'lhe charity'} for the year ended 3151 March 2025. Responsibilities and basls of report As the charity's Iruslees you are lesponsib for the preparat)n of the aceounts. The charity's InJstees consider an audit is not required for this year (under $4313) of the Chartties Act 1993 (the Acll. 11 is our responsibility to.. 1. Examine the accounts lunder $43 (31 (a) of the 1993 A¢ti 2. Follow the procedures laid down in the General Dire¢lions given by the Charty Commissioners under section 43 {71 Ibl of the Act, and 3. to state whether partular malters have come to our attention. Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for indèpendent examination, it is our responsibilrty to.. ' examine the accounts under section 145 of the 2011 Actr. ' to follow the procedures laid down in the general Directions given by the Chanty Commission under section 1445llbl of the 2011 Acl. and . to state whether particular matters have come to our attention. Independent examlnerfs slatement Vve have completed our eXaminatn. We confirm trtat no matters have come to our allenlion in connection with the examination giving us Cause io believe.. accounting records were not kept in respect of the charity as required by section 386 of the 20C6 Actr, or 2. the financial statements do not accord with those record5", Dr 3. Ihe financial statements do not comply with the accounting requirements of section 3 of the 2006 Act other than any reqUirerrn1 that the accounts gwe a 'lrue and lair, view whi¢h is not a matter considered as part of an independent examination." or the financial statements have not been prepared in ac(x)rdance with the methods and principles of the Slemenl of Recommended Practi for accounting and reporting by arilies applicable lo chartbes preparing their accounts in accordance with the Financial Reporting StarKlard appliCae in the UK and RepLEblic of Ireland IFRS 102). We have no concems and have come across no other matt3 in connection with the examination lo which attention should be drawn in this reFX)rt in order to enable a proper understrdnding of the ounts to be reached. SA 020 Ltd Chartered Certified Accountanis Broadway House Broadway Cardiff CF24 1PU
DAR US-SALAM CULTURAL CENTRE Company Llmited by Guarantee ststement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 Unrestricted funds Total funds Total funds 2024 Note Income and endowments Donations anla¢le5 Total income 48,888 48,888 48,888 48.888 21,193 21,193 Expenditure Expenditure on raising funds. Costs of raising éonatKTrns and legac4es Total expenditure 21.781 21,781 21.781 21.261 21.781 21,261 Net incomel{expenditure) and net movement in funds 27.107 27,107 1681 Reconciliation of funds Total funds brought forward Total funds carried fonvard 7,057 7.057 7,125 34.164 34.164 7.057 The statement of financial actwities indudes all gains and losses recognised in the yeaT_ l income and expendibjre derive from continuing actwilies_
DAR usALAm CULTURAL CENTRE Company Llmited by Guarantee Statement of Flnanclal Position 31 Mar¢h 2025 2025 2024 Current assets Cash al bank and in hand 34.464 7,357 Creditors: amounts falling due within one year Net current assets 300 34,164 7,057 Total assots l•s$ ¢urr•nt Ilabilitiès 34,164 7,057 Net assèts 34.164 7,057 Funds of th• ¢harJty Unrestricted fund5 34,164 7,057 Total charity funds 34.164 7,057 For the year ending 31 Marth 2025 the charity was entitjed to exetnption ftotn 3LKfit under secbon 477 of the Companies Act 2006 relabTrJ to small (*Jmpanies. Dirèctors, responsibilil"es'. The rnewnber5 have rwjt required the cL¥npany to otstain an audr( ol tts financial ststemenls for Ihe year in question in accordance wlh seGlion 476.. The director5 acknowledge their responsi.7111es for ¢(Xnplyg With Ihe ro4uirements of the Act with respect to accounting record5 and Ihe preparaticn of financkql ststements. Thes& financial statements ha b88n prepared in accordan wilh the provisions applicable lo companies subjecl lo the small companies, regime. These finanoal slallments were approved by the board of trLt51ees and authorised for issue on . and are signed on behaifol the board ty. Mrs AHMED Twsle MrMAU Tw5tee rMAAHMED Trustee The notes on pages 5 to 8 form part of theso finarttsal statemen
DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Notes to the Flnancial Statements Year ended 31 March 2025 statement of ¢ompliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland.. the St21ement of Recommended PrlIce applicable to chartties preparing their acuntS in accordance with the Financial Reporting Standard apjicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 102)) and the CoMpanS Act 20C6. Accountlng policles Basls of preparation The financial slalemenls have been prepared on the hislorical c05t basis, as modified by the revaluation of certain financral assets and liabilrties and investrnent properties measured al fair value through income or expenditure. The financial stalements are prepared in slerling. which is the fiJnctional currency of the entity. Going concern There are no material uncertainties about the chanty's ability lo continue. Fund accounting Unre$trirted funds are available for use at the discretion of the trustees to further any of the charity's purFX)ses. Designated funds are unrestricted ndS earmarked by the trustees for particular fijture project or commitment. Restricied funds are subjected lo restrictions on their expenditure dedared by the donor or through the terms of an appeal, and fall into (Me of tsvo sub-Gla5ses'. reslricled income fvnds or endowment funds.
DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Notes to the Financial Statemenls {¢ontinuYJ Year ended 31 March 2025 Accountlng pollcies f¢ontinuedJ Incoming resouTce5 All incoming resources are included in the statement of financial activities when entitlement has passed to the charity- tt is probable that the economic benefits associated wth the transaction will tlow lo the charity and the amount can be reliably SUre. The following specwFic policies are applied to particular tsIeg¢e5 of income". income from donations or grants is reccgnised when Ihere is evidence of entidement to the 91f( receipt is probable and its amount can be mea5ur&Y reliably. legacy income is re¢ognised when receipt is Probab a1 entitlement is established. income from donated gts)ds is measured at the fair value of the wds unless this is impractical to measure reliably, in which case value is derived from the cost to the donor or the estimated resale value. Donated faulitie5 and ServIS are recognised in the counts when reiVed if the value can be reliably measuied. No amounts are included for the contribution of general volunteers. income from contracts for the suppty of se1viS is recognised wtth the delivery of the conlfftcted setvice_ This is classffied as unrestricted fvnds unless there is a contractual requirement for rt to be spent on a PartUlar purpose and returned if unspent, in which case f( may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. ExFendilure includes any VAT which cannot be fully wovered. and is classtfied under headings of the statement of financial aclivits.es to which il relates.. expendilure on raising fvjnds includes the costs of all fvndraising activities, events, non<harilable trading acb"vities, and the sale of donated goods. expendilure on charitable actNlties include5 all costs incurred by a charTrty in undertaking activitie5 that rther ils charitable aims f¢ Ihe benefit of its beneficiaries, including those supwrt cosls and costs relabng to the govemance of the charity apportioned lo charitable actiwties. other expendilure includes all expenditure that is neither rekiled to raising funds for the charity nor part of ils expenditure on tharitable activities. AII c0515 are allated lo expendtture tegorIeS refiecting the use of the tyJrCe. Direct costs attributable to a single activity are all(Ked direclly to that activity. Shared costs are apportioned belween the activities they contribute to on a reasonable, justifiable and nsIStent basis. Limited by guarantee
DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Notes to the Financial Statements (¢ontitt¢KdJ Year ended 31 March 2025 Donation8 and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Donations Donations 48.888 48.888 21.193 21.193 Costs of ralslng donatlons and lÈga¢ies Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Costs of raising donations and legacies - Donations 21.781 21.781 21,261 21,261 Staff costs The total staff costs and employee benefits for the repoTb"ng perijd are analysed as follows.. 2025 2024 Wages and salaryas 9,360 9,360 The average head count of employees during the year was Nil {2024= Nill. No ernployee received employee benefits of re than £60.0 during the year (2024.. Nill. Trustee r•muneration and expenses CditOrs. amounts falling due within one year 2025 2024 Accruals and deferred Income 300 300
DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Notes to the Financial Ststements fconlintsed) Year ended 31 March 2025 Anatysls of eharitable funds Unrestricted funds At 31 Mar¢h 20 25 1 April 2024 Income Expenditure General fvnds 7,057 48.888 121.7811 34,164 At 31 March 20 24 1 April 2023 Income Expenditure Genetal funds 7,125 21,193 (21,2611 7.057
DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Management Infomiation Year ended 31 March 2025 The following pages do not fonn part of the financial statements.
DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Income and endowments Donatjons and legacie$ Donations 48,888 21,193 Total income 48.888 21,193 Expenditure Costs of raising donations and legacieg Wages and salaries Rent Rates & water Lh1 & heal Telephone Volunteer expense Accountancy fee 9,360 8.400 268 2.057 395 1.000 301 9.360 8.400 2.936 261 300 21.781 21.261 Total expendlture 21,781 21,261 Net incomel{expendituR) 27,107 1681 10
DAR US-SALAM CULTURAL CENTRE Company Limited by Guarantee Notes to the Detailed Statement of Financial ActlvltAes Year ended 31 March 2025 2025 2024 Costs of raisin9 donations and legacies Costs of raising donations and legacles - Donations Wages alld salarie5 Rerbt Rates & water Light & heat Telephone Volunteer expense Accountsncy fee 9.36D 8,400 8.400 2,057 395 1,000 301 2,936 261 300 21.781 21,261 Costs of ralslng donatlons and legacies 21,781 21,261 11