| for the year | e | nded | 3 | 1 Decemb | er 2022 | ||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||||||
| funds | funds | Total funds | Total funds | ||||||
| 2022 | 2022 | 2022 | 2021 | ||||||
| Notes | E | g | f | ||||||
| Income and | endowments | ||||||||
| from: | |||||||||
| Donations | and legacies | 108,615 | 38,220 | 146,835 | 124,193 | ||||
| Charitable | activities | 3,940 | 3,940 | ||||||
| Investments | 23,750 | 23,750 | 22,050 | ||||||
| Total | 136,305 | 38,220 | 174,525 | 146,243 | |||||
| Expenditure Charitable |
on: activities |
5,020 | 5,020 | 1,128 | |||||
| Other | 108,214 | 3,474 | 111,688 | 120,480 | |||||
| Total | 113,234 | 3,474 | 116,708 | 121,608 | |||||
| Net gains on | investments | ||||||||
| Net income | 23,071 | 34,746 | 57,817 | 24,635 | |||||
| Transfers between | funds | ||||||||
| Net income | before | other | 23,071 | 34,746 | 57,817 | 24,635 | |||
| gains/(losses) | |||||||||
| Other gains | and losses | ||||||||
| Net movement in funds |
23,071 | 34,746 | 57,817 | 24,635 | |||||
| Reconciliation offunds: |
|||||||||
| Total funds | brought | forward | 1,589,611 | 745,170 | 2,334,781 | 2,310,146 | |||
| Total funds | carried | forward | 1,612,682 | 779,916 | 2,392,598 | 2,334,781 |
| DARUI. AMAAN T Balance Sheet |
RUST | RUST | ||||
|---|---|---|---|---|---|---|
| at 31December | 2022 | |||||
| Charity No. 275579 | 2022 | 2021 f |
||||
| Fixed assets | ||||||
| Tangible assets | 10 | 1,836,393 | 1,689,589 | |||
| Investments | 11 | 550,000 | 550,000 | |||
| 2,386,393 | 2,239,589 | |||||
| Current assets | ||||||
| Debtors | 465 | |||||
| Cash at bank | and in hand | 88,707 | 123,077 | |||
| 88,707 | 123,542 | |||||
| Creditors: Amount | falling | due within one year | 13 | (82,502) | (28,350) | |
| Net current assets | 6,205 | 95,192 | ||||
| Total assets less | current | liabilities | 2,392,598 | 2,334,781 | ||
| Net assets excluding pension asset or liability | 2,392,598 | 2,334,781 | ||||
| Total net assets | 2,392,598 | 2,334.781 | ||||
| The funds of the | charity | |||||
| Restricted funds | 14 | |||||
| Restricted income funds | 779,916 | 745,170 | ||||
| 779,916 | 745,170 | |||||
| Unrestricted funds General funds |
14 | 1,111,744 | 1,088,673 | |||
| 1,111,744 | 1,088,673 | |||||
| Reserves Revaluation |
reserve | 14 | 500,938 500,938 |
500,938 500,938 |
||
| Ttlfunds | 2,392,593 | 2,334,781 |
| last year and no chang | last year and no chang | last year and no chang | es have been made to accounts for previous years. | es have been made to accounts for previous years. | es have been made to accounts for previous years. | |||
|---|---|---|---|---|---|---|---|---|
| Fund accounting Unrestricted funds |
These are available for use at the discretion ofthe trustees in furtherance |
of | the | |||||
| general objects ofthe charity. | ||||||||
| Designated Revaluation |
funds funds |
These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing |
the | |||||
| restatement ofinvestment assets at their market values. |
||||||||
| Restricted funds | These are available for use subject to restrictions imposed |
by the donor | or through | |||||
| terms of an appeal. | ||||||||
| Income | ||||||||
| Recognition income |
of | Income is included in the Statement of Financial Activities becomes entitled to, and virtually certain to receive, the |
(SoFA) when the charity income and the amount of |
|||||
| the income can be measured with sufficient reliability. |
||||||||
| Income with related | Where income has related expenditure the income and |
related expenditure | is | |||||
| expenditure | reported gross in the SoFA. |
|||||||
| Donations | and | Voluntary income received by way ofgrants, donations |
and gifts is included | in | the | |||
| legacies | the SoFA when receivable and only when the Charity has |
unconditional | entitlement | |||||
| to the income. | ||||||||
| Tax reclaims on | Income from tax reclaims is included in the SoFA at the |
same time as the | ||||||
| donations | and | gifts | gift/donation to which it relates. |
|||||
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
|||||||
| and facilities | where the benefit to the Charity is reasonably quantifiable, measurable |
and | ||||||
| material, | ||||||||
| Volunteer | help | The value of any volunteer help received is not included |
in the accounts. | |||||
| Investment | income | This is included in the accounts when receivable. |
||||||
| Gains/(losses) | on | This includes any gain or loss resulting from revaluing investments to market |
value | |||||
| revaluation | of | fixed | at the end ofthe year. | |||||
| assets | ||||||||
| Gains/(losses) | on | This includes any gain or loss on the sale of investments. |
||||||
| investment | assets |
| UL AMAAN s tothe Ac |
c |
TRUST ounts |
||
|---|---|---|---|---|
| Expenditure | ||||
| Recognition | of | Expenditure is recognised on an accruals basis. Expenditure includes any VAT which |
||
| expenditure | cannot be fully recovered, and is reported as part ofthe expenditure to which it |
|||
| relates, | ||||
| Expenditure | on | These comprise the costs associated with attracting voluntary |
income, fundraising | |
| raising funds Expenditure |
on | trading costs and investment management costs. These comprise the costs incurred by the Charity in the delivery the delivery the |
||
| charitable | activities | donation offlood diseases in the Bangladesh and Pakistan. |
||
| Grants payable | All grant expenditure is accounted for on an actual paid basis |
plus an accrual for | ||
| grants that have been approved by the trustees atthe end of |
the year but not yet | |||
| paid. | ||||
| Governance | costs | These include those costs associated with meeting the constitutional and statutory |
||
| requirements ofthe Charity, including any audit/independent |
examination fees, |
|||
| costs linked to the strategic management ofthe Charity, together with a share of |
||||
| other administration costs. |
||||
| Other expenditure | These are support costs not allocated to a particular activity. |
| 2 Statement |
of | Financial | Ac | tivities - prior ye | ar | |||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||||
| funds | funds | Total funds | ||||||
| 2021 | 2021 | 2021 | ||||||
| f | f | |||||||
| Income and endowments | from: | |||||||
| Donations | and | legacies | 120,273 | 3,920 | 124,193 | |||
| Investments | 22,050 | 22,050 | ||||||
| Total | 142,323 | 3,920 | 146,243 | |||||
| Expenditure | on: | |||||||
| Other | 118,134 | 3474 | 121608 | |||||
| Total | 118,134 | 3,474 | 121,608 | |||||
| Net income | 24,189 | 446 | 24,635 | |||||
| Net income | before other | 24,189 | 446 | 24,635 | ||||
| gains/(losses) | ||||||||
| Other gains | and losses: | |||||||
| Net movement in funds |
24,189 | 446 | 24,635 | |||||
| Reconciliation offunds: Total funds brought forward |
1,565,422 | 744,724 | 2,310,146 | |||||
| Total funds | carried forward | 1,589,611 | 745,170 | 2,334,781 | ||||
| 3 Income |
from | donations | and legacies | |||||
| Unrestricted | Restricted | Total | Total | |||||
| 2022 | 2021 | |||||||
| Building Fund Donations and gifts Government Grants |
108,615 108,615 |
38,220 38,220 |
38,220 108,615 146,835 |
3,920 112,323 7,950 124,193 |
||||
| 4 income |
from | charitable | activities | |||||
| Unrestricted | Total | Total | ||||||
| 2022 | 2021 | |||||||
| Bangladesh Flood Donation Pakistan Flood Donation |
1,830 2,110 |
1,830 2,110 |
||||||
| 3,940 | 3,940 |
| 5 | Income from investments | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Total | Total | |||||
| 2022 | 2021 | ||||||
| Rental Income | 23,750 | 23,750 | 22,050 | ||||
| 23,750 | 23,750 | 22,050 | |||||
| 6 | Expenditure on charitable |
activities | |||||
| Unrestricted | Total | Total | |||||
| 2022 | 2021 | ||||||
| Expenditure on charitable |
|||||||
| activities | |||||||
| Bangladesh Flood Donation |
1,830 | 1,830 | |||||
| Pakistan Flood Donation |
2,110 | 2,110 | |||||
| Governance costs |
|||||||
| 1,080 | 1,080 | 1,128 | |||||
| 5,020 | 5,020 | 1,128 | |||||
| 7 | Other expenditure | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| 2022 | 2021 | ||||||
| Employee costs Motor and travel costs |
34,108 1,685 |
34,108 1,685 |
30,455 10,335 |
||||
| Premises costs | 17,341 | 17,341 | 7,106 | ||||
| Amortisation, depreciation, impairment, profit/loss on |
2,755 | 3,474 | 6,229 | 6,311 | |||
| disposal of fixed assets General administrative |
costs | 900 | 900 | 927 | |||
| Legal and professional | costs | 51,425 108,214 |
3,474 | 51,425 111,688 |
65,346 120,480 |
||
| 8 | Net income before transfers | 2022 | 2021 | ||||
| This is stated after charging: Depreciation ofowned fixed assets |
f 6,229 |
f 6,311 |
| DARUL AMAAN TRUST Notes to the Accounts 9 Staff costs |
|||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Salaries and wages | 34,108 | 30,455 | |||
| 34,108 | 30,455 | ||||
| No employee received emoiuments |
in excess off60,000. | ||||
| The average monthly number of full |
time equivalent | employees | during the year | was as follows: | |
| 2022 | 2021 | ||||
| Number | Number | ||||
| 2 | |||||
| 10 Tangible fixed assets | |||||
| Cost or revaluation | |||||
| At 1January 2022 | 1,794,201 | 20,600 | 1,814,801 | ||
| Additions | 153,031 | 153,031 | |||
| At 31December 2022 | 1,947,232 | 20,600 | 1,967,832 | ||
| Depreciation and |
|||||
| impairment | |||||
| At 1January 2022 | 106,249 | 18,963 | 125,212 | ||
| Depreciation charge for the |
5,900 | 327 | 6,227 | ||
| year At 31December 2022 |
112,149 | 19290 | 131439 | ||
| Net book values | |||||
| At 31December 2022 | 1,835,083 | 1,310 | 1,836,393 | ||
| At 31December 2021 | 1,687,952 | 1,637 | 1,689,589 | ||
| 11 Investments | |||||
| Freehold | |||||
| Investment | |||||
| Property | Total | ||||
| f | |||||
| Cost or revaluation | |||||
| At 1January 2022 At 31December 2022 |
550,000 550,000 |
550,000 550,000 |
|||
| Net book values | |||||
| At 31 December 2022 | 550,000 | 550,000 | |||
| At 31 December 2021 | 550,000 | 550,000 | |||
| 12 Debtors | |||||
| 2022 | 2021 | ||||
| f | |||||
| Prepayments and accrued income |
465 455 |
| Not 13 |
es tothe Accounts Creditors: |
es tothe Accounts Creditors: |
es tothe Accounts Creditors: |
||||
|---|---|---|---|---|---|---|---|
| amounts falling due within one year |
|||||||
| 2022 | 2021 | ||||||
| f | f | ||||||
| Other taxes | and social security | 687 | 48 | ||||
| Loans from | trustees | 72,100 | 2,100 | ||||
| Other creditors | 760 | 760 | |||||
| Accruals | 8,955 | 25,442 | |||||
| 82,502 | 28,350 | ||||||
| 14 | Movement | in funds | |||||
| Incoming | |||||||
| resources | At 31 | ||||||
| (including | Resources | December | |||||
| other | expended | 2022 | |||||
| At 1January | gains/losses | ||||||
| 2022 | ) | ||||||
| f | |||||||
| Restricted funds: | |||||||
| Restricted income | funds: | ||||||
| Building fund | 745,170 | 38,220 | (3,474) | 779,916 | |||
| Total | 745,170 | 38,220 | (3,474) | 779,916 | |||
| Unrestricted | funds: | ||||||
| General funds | 1,088,673 | 136,305 | (113,234) | 1,111,744 | |||
| Revaluation | Reserves: | ||||||
| Revaluation | fund | 500,938 | 500,938 | ||||
| Total revaluation | reser ves | 500,938 | 500,938 | ||||
| Total funds | 2,334,781 | 174,525 | (116,708) | 2,392,598 |
| Restricted funds: Building fund Analysis ofnet assets between funds |
|||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| funds | funds | ||
| f | f | ||
| Fixed assets | 1,056,477 | 779,916 | 1,836,393 |
| Investments | 550,000 | 550,000 | |
| Net current assets | 6,205 | 6,205 | |
| 1,612,682 | 779,916 | 2,392,598 |
| At 31 | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| At 1January | December | ||||||||
| 2022 | Cash flows | 2022 | |||||||
| f | E | f. | |||||||
| Cash and | cash equivalents | 123,077 | (34,370) | 88,707 | |||||
| 123,077 | (34,370) | 88,707 | |||||||
| Net debt | 123,077 | (34,370) | 88,707 | ||||||
| 17 | Commitments | ||||||||
| Capital commitments | 2022 | 2021 | |||||||
| f | |||||||||
| Projected | Capital | Expenditure | for | new | |||||
| mosque | building | but not including | in the | ||||||
| financial | statement. | 1,752,000 | 950,000 |