## ## ## ## ## ## |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| ##