REGISTERED CHARITY NUMBER: 517381
Report of the Trustees and
Financial Statements
for the Year Ended 31 March 2022
for
Dar Ul Uloom Islamia Rizwia {Bralawai)
Locke Williams Associates LLP
Chartered Accountants
Registered Auditors
clo Blackthorn House
St Pauls Square
Birmingham
Wesl Midlands
B31RL

Dar Ul Uloom Islamia Rizwia IBralawai}
Contents of the Financlal Statements
for the Year Ended 31 March 2022
Page
Report of the Trustees
Report ofthe Independent Audltors
10 to 12
Statement of Flnancial Activities
13
Balance Sheet
14
Cash Flow Statement
15
Notes to the Financial Statements
16 10 26

Dar Ul Uloom Islarnia Rizwia (Bralawall
Report of the Trustees
for the Year Ended 31 March 2022
The trustees present thelr report with the financial statements of the charity for the year ended 31 March 2022.
The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the Charity are lo promote for the benefit of persons who profess the faith of Dar ul Uloom
Islamia Rizwia (Bralawail and who are resident in the city of Birmingham, by".
{•} the advancement of education particularly religious education and in the principles of the Islamic faith by
the eslablishmenl, support, maintenance and management of a school and by the provisions of
scholarships and bursaries tenable at the said school.
{iil Ihe propagation advancement and practice of the Islamic Religion according lo the said faith by the
acquisition Maintenan￿ and fumishing of a place or places for religious worship and by the holding of
religious services.,
(iii) the relief of poverty., and
{Iv} the provision of facilities by associating the local authorities, voluntary organisations and the said
persons in a common effort lo provide such facilities in the interest of social welfare for recreats'on and
leisure tirne occupation with the object of improving the conditions of life for the said persons and the
establishment or the securing of the eslablishmenl of a community eentre and the maintenance or the
Co-operation with any local stalulory authority in the maintenance and management of such centre for
activrties promoted by the Charity and its constituent bodies in furtherance of these objects.
Charitable purpose
The purpose of the Charity is lo help local people fulfil their personal potential both as people of faith and more
generally. To help beneficiaries lo reduce povety on an individual basis. in their families and ne￿orkS and in
their local neighbourhoods.
The Charity will endeavour to fulfil this trust by the implementation of ils objects las above}, in particular by..
Advancing education, particularly ￿ligiOuS education in the principles of the Islami¢ faith through the
Education Centre and Trlated activities.,
Maintaining the Central Jamia Mosque Ghamkol Sharif on Golden Hillock Road Ithe Masjid} as a place of
religious worship and providing appropriate serVI￿S that meet the needs of the local community and others
who attend the Masjid.,
The reliefof povety- and
The provision of facilities, either directly or in partnership with other appropriate organisations. in the
interest of social welfare. reoreation and leisure to improve the quality of life of local people.
Public benefit
Taking into consideration our purpose and objeth.ves and in conjuncti)n with the guidance Gontained In the
Charity Commission's general guidance on public benefit. we have concluded..
That the aims and work done give identffiable benefi15 to the local community and both directly and
indirectly to indniiduals in need..
That the benefits are for the public, are not unreasonably restricted in any way and certainly not by ability
to pay.. and
That there is no detriment or harm arising from the aims or activities described above.
Page 1

Dar Ul Uloom Islamia Rizwia (Bralawall
Report of the Trustees
forthe Year Ended 31 March 2022
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Lifting of the National Lockdown: Covid 19
The year to 31 March 2021 saw a level of disruption that was unprecedented. Every aspect of our lives was
affected by the pandemic and the work of the Masjid was not exempted. Across the country, mosques and
other charities providing religious setvices were asked lo play their part in supporting the national cause to
prevent unnecessary hospitaSisation or death and reduce the transmission of the viius. Be￿een March and
July 2020, the charity was for the first time required to close its doors, including those of the Masjid.
The closure of the Masjid in Ramadan 2020 was a challenge for our ¢ongregation and a time of sadness. Our
beneficiaries missed out on the congregational voluntary night tiTHe prayers duting the blessed month and the
Eid ul-Fitr prayers at the end. However, with a reduced capacity and other measures still in place. the Charity
used the open outdoor space of the car park as an extension of the Masjid to accommodate more of the
cornmunity for the Eid ul-Adha prayers in the summer of 2020.
In February 2021, the UK Govemment published ils 4-step plan lo ease lockdown restrictions in England. Faith
based charities and places of worship were allowed to open their doors with social distancing and other
preventative measures being in pla￿.
By Ramadan 2021, there was absolute elation as the Charity was able to open its doors to approximately 500
worshipets every night in accordance lo government guidelines. allowing them lo partake in the night lime
prayers that they had so mu¢h longed for.
11 was not until the summer of 2021 when the national lockdown restrictions were eased following a reduction
in the number of covid cases, that the Masjid was really able to open up for other services. in particular allowing
the community lo come together to bereave the loss of their loved ones.
By the winter of 2021, greater numbers from the community had started lo come together in the Masjid to Pray
and access other Se￿iceS allowing the charity to begin to return to some form of normality.
Our voluntsers
We would like to take this opportunity once again to recognise and appreciate the immense efft)rt and sacTifice
of our dedicated and loyal volunteers. who have helped throughout these challenging times. These exceptional
people stayed wrth us through thick and thin despite the pandemie and the challenges experienced within the
organisation.
Mosquelmasjid:
The facilitation of the S daily prayers, including the Friday prayer
Eid ul-Fitr and Eid ul-Adha, utilising the car park lo ensure numbers were catered for with social distancing.
A range of religious support services for the families who have lost loved ones throughoul the year
Islamic Counselling Services
Weddings, in accordance with Islamic18W
The facilitation of Ramadan and the recilalion of the Holy Qur'an. in full
The opening of the Ghamkol Sharif Reference Library
Imth the removal of a blanket lockdown, and restrictions eased for the Mosque, the Charity embarked upon a
number of additional communal events throughout the year, predominately in English.
Page 2

Dar Ul Uloom Islamia Rizwla (Bralawail
Report of the Trustees
forthe Year Ended 31 March 2022
These included..
A Prayer for Palestine
Monthly gatherings (throughout the yearl of Sayyiduna Shaykh Abdul Qadir Jilani 1r.al
Vveekly lectures on Al-Adab Al-mufrad
Weekly lectures on 'A Journey Through the Quran in Preparation for Ramadan,
The Life and Legacy ofThe Grand Master Imam Ahmed Raza Khan Ir.a.I
The 12 nights of Rabl, Ul-Awwal
Khalam e-Khawajgan and Dhikr gatherings every week
The Importance of Reading in Times of Illiteracy
The Sufi Tradib"on of Serving Humanlty
The Night of Israa, and Mi'raaj
Journey lo the Lord of Power
Spiritual Dimensions of Fasting
The Fiqh of Fasting
The Night of Deliverance, Laylatul Bara'ah
40 Hadith on the Virtues of the Qurfan
Recital of Qaseedah Badariyya
Weekly recital of Qasida al-Burda Sharif
Sisterfs Gatherings
With the opening of the Madrasah and the engagement of mothers, the Charity embarked upon a number of
regular services for women only. These included weekly and monthly events.
Such as..
Roadmap for a Productive Ramadan
Mawlid An-Nabi
Comrnunity ProSects:
Post 16 education for local women in collaboration with South and City College Birmingham
Supported housing provision for vulnerable adults in collaboration with Trinity Housing. which came to an
end in early 2022.
Working with local community organisations and residents in three key areas.. Small Heath Park, with a
focus on initiating the renovation of the Small Heath Park Lodge, the Small Heath Swimming Baths, and
working on improvements for bereavement related Services with public sector bodies.
The Clty of Knowledge Academy. regrstered charity number: 11373421'CK'I
During the year there was a Contractual dispute with CK.
Fundraislng activities
The Charity does not carry out any off-site fund-raising. Members of our congregationlbenefici8ries make
voluntary donations on sile, either in the office or during prayers via a sealed bucket collection or donate
electronically via the donabon kiosk or one of the safes Ioc8ted on the Mosque premises.
Page 3

Dar Ul Uloom Islamia Rizwia {Bralawail
Report of the Trustees
for the Year Ended 31 March 2022
FINANCIAL REVIEW
Financial positlon
During the financial year, CJMGS delivered a financial deficit of £515,43912020121.' deficit of £247,328).
In line with the Charity's preliminary Strategic Statement, published September 2021, the Trustees, have
utilised resources to bring to fruition the initial stages of the works tdentified. This includes the development
of a professional webs(te that includes a wide range of tools and features to better engage with our
congregation and beneficiaries. We also undertook capital works. focused on refurbishments lo the
Community Hub, the Masjid, and the Madrasah. The Masjid has new, better insulated windows, as well as
new reference library. Capital improvements have also started in the Madrasah. to allow both staff and children,
an enhanced work and learning experience. The capital works in the Community Hub represent the first
phase of development to allow the Charity to focus on new services lo the wide community. in partnership with
other stakeholders. There has also been an increase in the number of stsff the Charity employs.
Legal Support
The Charity incurred substantial legal costs in the year ended March 2022. These costs arose from the need
for continuing advi￿ in relalKJn to..
la) the challenges referred to elsewhere in this report and the ongoing work required to resolve continuing
challenges las reported in previous years). including..
the dispute with individuals seeking to interfere with the management of the Masjid..
responding lo the decision of individuals lo assert rights in the name and logo of the Masjid - including
registering the name and logo as trade marks.,
addressing queries raised by the Charity Commission and the ongoing regulatory engagement,.
Ibl the Board's decision to seek specialist support with the work done by the trustees and the leadership
team to review and Improve the governance of the charity and a number of operational policies and
procedures, taking into account the guidance received from the Charity Commission.
These factors continued through the year ended March 2022 and are expected to continue through to March
2024. The Board will report as appropriate in the accounts and reports for those years.
Restrictions and Investment Powers
The Trust Deed authorises investment of surplus monies not immediately required, subject only to conditions
and consents imposed by law.
Reserves policy
The Trustee Board reviews and updates its reserves policy annually lo ensure its compliance with Charity
Commission best practice. This requires reserves lo be available to cover futu￿ contingencies and liabilities.
The Reserves Policy requires at least six months. ordinary operating expenditure to be held as unrestricted
funds. equating to £275,000 at budgeted expenditure levels.
The unrestricted general free reserves at 31 March 2022 were £2,292,815 {2021'. £2,849,371 as restated}.
Free reserves are reserves which do not include restricted funds, designated funds of £7.038,001 or funds tied
up in the other fixed assets of £55,554.
Restricted reserves al the end of the year amount to £18,33412021.' £7,332 as restated}.
Page 4

Dar Ul Uloom Islamia Rizwia (Bralawai
Report of the Trustees
forthe Year Ended 31 March 2022
Going concern
The Charity reported a cash oufflow of £286,368 for the year. It has available bank balances of £2,214,976 al
the 31 March 2022.
After making further appropriate enquiries and despite the ongoing Covid-19 restrictions, the Iruslees have a
reasonable expectation that the Charity has adequate resources to continue in operational existence for the
elve months from the date of signing this report. For this reason, they continue lo adopt the going concern
basis in preparing the financial statements.
LOOKING AHEAD
As the Charity is in a Statutory Inquiry, with the appointment of an Interim Manager, the immediate focus will
be lo ensure the implementation of the advice, guidance and the agreed Action Plan with the Commission, as
well as other areas of concern that have been identified.
Once that has been completed, the Board anticipates resuming work on a number of strategic projects,
including working in collaboration with local organisalions to help support lo local people to meet the challenges
arising from the cost of living crisis. improvement lo local facilities and the environment.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The Charity, which h8s the working name of 'Central Jamia Mosque Ghamkol Sharif ICJMGSI, is an
unincorporated charity established by Deed of Trust. dated 16 January 1986 and registered with the Charity
Commission on 18 April 1986. The Deed of Trust was amended by a resolution made under s280 of the
Charities Act 2011 on 29 November 2019.
Idgntified concems
There have been a number of historical allegations against staff and trustees relating to the use of social media
and alleged misappropriation of funds. These have been widely reported in the media. including social media.
The Charity Commission has been informed, and these issues form part of the Statutory Inquiry. Each
allegation is taken very seriously by the trustees of the Charity and the staff team. We are actively investigating
these and reF)Orting our findings to the Charity Commission and releasing public statements if appropriate.
lthere matters have been reported to the police to dale the police have informed us that the allegations hold
no substance or evidence lo support the allegations and therefore. they will not be taking any fvrther action.
Regardless of the fact the allegations are unfounded, there has been reputational damage., which we are
systematically addressing with each and every allegation brought to our attention.
As reported previously, the Charity Commission, in June 2019. contacted the Charity about various iegulatory
concerns. After correspondence with the Charity Commission. the Board of Trustees was offered Regulatory
Advice in early 2020.
The Charity Commission opened a Regulatory Compliance Case in August 2021 in relation lo concem5 that
the advice had not been fully implemented. which resu51ed in the Charity Commission opening a Stalulory
Inquiry in November 2021. The Board of Trustees is actively engaged with the Charity Commission to address
the concerns identified.
Page 5

Dar Ul Uloom Islamia Rizwia {Bralawai)
Report of the Trustees
forthe Year Ended 31 MaTch 2022
The Board accepts that it was responsible to ensure the implementation of advice received from the
Commission. A number of circumstances outside the control of the Charity made this more difficult than it
would otherwise have been..
The composition of the Board changed. with trustees resigning or being removed..
A very18rge volume of e-mail correspondence, close to thousand messages, addressed to trustees,
staff and others. The vast majority of these e-mails are from unverified accounts using pseudonyms and
when approached to speak direcuy with the Charity to consider their conGems, none have come forward
to date,.
The use of pseudonymous social media accounts to criticise the Charity and make unfounded allegations
has also been a concem in the year at hand.,
The time and resources deployed to investigate every allegation.
We are grateful to our accountants and auditors {Locke Williams Associates LLP) who have helped us
cornplete the annual return and accounts for previous years, and ensured our legal obligation to file this report
and accounts on time is met. We wll work with them to make continuing improvements in this area.
We are glad to report the Charity's accounts for year ending 31 March 2022 are not qualified. This is due to
the improvements in policies and procedures that have been implemented and the ¢hanges made to the
historical method utilised to record the re￿Ipl of cash donations.
The Charity receives cash donations as follows..
1) Friday Jumm'ah prayer and events ¢olledion$ via bucket collection..
21 Donors deposibng cash into one of several safes located throughout the Mosque.,
31 Donors handing cash into the office.,
41 Parents paying their Madrasah (supplementary school) fees (with the new changes introduced most of
these fees are now paid by electronic means).
Tradg Mark case
The Trustees of the Charity ICJMGSI are delighted that the Trade Mark Registy Court for the UK Intellectual
Property Office has ruled overwhelming in our favour on all 3 consolidated proceedings.
A summary of the Trade Mark decision can be found on the link below-
Intellectual Pro
ert Office - Decisions
ov. uk
The full de¢ision can be accessed from this link..
Trade Mark Inter Partes Decision 01556122
ovuk
We are grateful that the Trade Mark Registry has recognised what we always stated to be the truth. We
pursued these proceedings with regret and would Prefer to have avoided the considerable expense involved,
financbally and in time, energy and disruption lo the work of the charity.
This regret is shared by the Trustees, members of our congregation, benefi¢iaries, followers of Gharnkol Sharif
and stakeholders across the country and intemationally, from the headquarters of the Movement, the founders
of Ghamkol Sharif, Kohat. Pakistan.
Page 6

Dar Ul Uloom Islamia Rizwia (Bralawail
Report of the Trustees
for the Year Ended 31 March 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Trade Mark Case - continued
This regret is heightened, because the grandson (Junaid Akhtarl. ofbne of the founding Iruslees, affectionately
known as Sufi Sahib, was found by the Registry to have aeted in bad faith. The standard of proof required,
to act in bad faith is very high..
in that he acted dishonestly,
his intention wa$ to mislead,
his behaviour fell short of what is an acceptable stsndard. and
implied a dishonest slate of mind and or intention
The Charity, is now in the process of enforcing this ruling with those who using the name Ghamkol Sharif.
wilhoul permission.
Recrultment and appointment of new trustees
Role descriptions, where applicable, are issued to each Trustee and a full induction is given setting out the
obligations of a Trustee.
Organlsational structure
The Charity is principally based in Birmingham, UK but works with organisalions across the United Kingdom.
The Trustees are responsible for the governance of the Charity, and the day-to-day management is performed
by the Trustees and other volunteers. as well as some paid staff for adminislralion of the Mosque and teachers
for the Madrassa School.
Key management rernuneration
The Iruslees consider the Board of Trustees and the Manager as comprising the senior management
personnel of the charity in charge of directing and controlling the charity and running and operating the Charity,
with the principal day-lo-day administration and management responsibilities with the Manager of the Charity.
All Trustees give their lime freely and no Trustee remuneration was paid in Ihe year. Any trustee expenses are
detailed in note 8 to the accounts.
The pay of the charity's manager is in line with natlonal minimum wage may be increased in accordance with
average earnings index.
Related parties
The￿ is a related party interest. concerning Golden Hillock Islamie Funerals Ltd Icompany number 12708494).
One of the company directors, Mohammed Konane, is also a Trustee of the Charity. The funeral service
company pays an annual rent of £4,800 for premises rented from the Charity and if possible a charitable
donab'on to the Charity.
This related party interest. has since come lo an end lon 3 January 2023), due lo the dissolution of the
Company.
Page 7

Dar Ul Uloom Islamia Rizwia (Bralawal)
Report of the Trustees
for the Year Ended 31 March 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Rlsk management
The Iruslees actively review the major risks which the charity faces on a regular basis, in particular those
relating to its operations and finances. They are satisfied that systems are in place to mitigate the charity's
exposure to the major risks. The risk management slfategy Gomprises-.
A regular review of the risks which the Charity may face.,
The adequacy of current systems and procedures to mTtigate those risks identified in the strategy,. and
The implementation of procedures designed to minimise any potential risk on the Charity should any
of those risks malerialise.
The strategy is reviewed regulady by the Trustees.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
517381
Principal address
Central Jamia M05que Ghamkol Sharif
150 Golden Hillock Road
Small Heath
BIRMINGHAM
B10 ODX
Trustees
Mr Ahsan Ul-Haq.
Mr Abdul Khaliq
Mr Zahir Abbas
Mr AsifQuayum
Mr Mohammed Konane
Mr Jamil Bashir
The following truste8s land former trustees) hold tille lo property belonging to the ¢harity as custodian or
nominee..
Trustees..
MrAhs8n Ul-Haq
Mr Abdul Khaliq
Mr Zahir Abbas
MrAsif Quayum
Mr Jamil 88shir
Mr Mohammed Konane
Fomier Trustees"
Al Hal Shaikh Muhammad Abdullah Khan
Al-Haj Fazal Illahi
Mohammad Saleem Akhtar
Al Hal Talib Hussain
Auditors
Locke Williams Associates LLP
Chartered Accountants
Registered Auditors
clo Blackthorn House
st Pauls Square
Birmingham
West Midland5
B3 1RL
Bankers
United Bank UK
Page 8

Dar Ul Uloom Islamia Rizwia {Bralawall
Report of the Trustees
for the Year Ended 31 March 2022
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice} including Financial Reporting Standard 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland.
The law applicable lo charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports)
Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for
each financial year which give a true and fair view of the stale of affairs of the Charity and of the incoming
resources and application of resources, including the income and expenditure, of the charity for that period. In
preparing those financial statements, the trustees are required lo
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charity SORP..
make judgements and estimates that are ￿asonable and prudent.,
stale whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The Iruslees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any lime the financial position of the charity and to enable them to ensure that the financial statements
cornply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions
of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 27 January 2023 and signed on its behaif by..
MrAhsan UI-H
q - Trustee
Page 9

WILLIAMS
ASSOCIATES LLP
Report of the Independent Auditors to the Trustees of
Dar Ul Uloom Islamia Rizwia (Bralawail
Opinion
We have audited the financial statements of Dar Ul Uloom Islamia Rizwia {Bralawail {Ihe 'charity'l for the year
ended 31 March 2022 which comprise the Statement of Financial Activities. the Balance Sheet, the Cash Flow
Statement and notes lo the financial statements, including a summary of significant accounting policies. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practkce), including Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,,
In our opinion the financial slatemenls..
give a true and fair view ofthe stale of the charity'5 affairs as at 31 March 2022 and of its incoming resources
and application of resources. for the year then ended.,
have been properly prepared in accordance with United Kingdorn Generally Accepted Accounting Practi￿,
including Financial Reporting Standard 102 'The FinanGial Reporting Slandard applicable in the UK and
Republic of Ireland,; and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance wlh International Standards on Auditing {UK} (ISA5 IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditors. responsibilities
for the audit ofthe financial statements section of our report. We are independent of the charity In accordance
with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the
FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide
basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going cOn￿M basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties ￿lating to events or
conditions that. individually or collectively, may cast significant doubt on the charity's ability to continue as a
going concern for a period of at least ￿e1ve months from when the financial statements a￿ authorised for
issue.
Our responsibllities and the responsibilities of the trustees with respect to going concern are descrlbed in the
relevant sections of this report.
Other Infomiatlon
The Iruslees are responsible for the other information. The other information comprises the information
included in the Annual Report, other than the financial statements and our Report of the Independent Auditors
thereon.
Our opinion on the financial statements does not cover the other informatlon and, except lo the extent
otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon.
In connection with our audit of the financial statements, our ￿SponsIbl11ty is to read the other informatlon and.
in doing so, consider whether the other information is materially inconsistent with the financi81 statements or
our knowledge obtained in the audit or othemise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements, we are ￿qUIred to determine whether this gives
rise lo a material misstatement in the financial statements themselves. If, based on the work we have
perfomied, we conclude that there is a material misstslement of this other information. we are required lo
report that fact. We have nothing lo report in Ihls regard.
Page 10

WILLIAMS
ASSOCIATES LLP
Report of the Independent Audltors to the Trustees of
Dar Ul Uloom Islamia Rizwia (Bralawai)
Mattevs on which V￿ are required to report by exception
We have nothing lo report in respect of the following matters where the Charities (Accounts and Reports)
Regulations 2008 requires us lo report lo you if. in our opinion.
the information given in the Report of the Trustees is inconsistent in any material respect with the financial
statements., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records and returns.. or
we have not received all the information and explanations we require for our audit.
Responsibilities of tsustees
As exp12ined more fully in the Statement of Trustees, Responsibilities, the trustees are responslble for the
preparation of the financial statements which give a true and fair view. and for such inlemal control as the
trustees determine is necessary lo enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements. the trustees are responsible for assessing the charity's ability lo continue
as a going concern. disclosing, as applicable, mattets related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charity or to ¢ease operations, or have no
realistic alternative but lo do so.
Our responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordan
with the Act and relevant regul81ions made or having effect Ihereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misslatemenl, whether due to fraud or error, and to issue a Report of the Independent Auditors
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAS {UKI will always detect a material misstatement when it exists.
Misslatemenls can arise frorn fraud or error and are considered material if, individually or in the aggregate.
they could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements.
Irregularities, including fraud, are instan￿S of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedure$ are capable of detecting iriegularittes,
including fraud is detailed below..
We gained an understanding of the leg81 and regulatory tramework applicable lo the charity and the sector in
which it operates, and considered the risk of acts by the charity that were contrary to applicable laws and
regulations, including fraud. Vve designed audit procedures to respond to these risks, recognising that the risk
of not detecting a material misstatement due to fraud Is higher than the risk of not detecting one resulting from
error, as fraud may involve deliberate concealmenl by, for example, forgery or Intentional misrepresentabons,
or through collusion.
We focussed on laws and regulations which could gNe rise to a material misstatement in the financial
Statements, includino. but not limited to, the Charities Act 2011. the Charities SORP IFRS 1021 and UK lax
legislation. Our tests included agreeing the financial statement disclosures lo underlying supporting
documentation, enquiries with management. trustees and enquiries of third parties, where appropriate.
Page 11

WILLIAMS
ASSOCIATES LLP
Report of the Independent Audltors to the Trustees of
Dar Ul Uloom Islamia Rlzwla (Bralawail
As in all our audits, we also addressed the risk of management override of internal controls. including testing
journals and checking the authorisalion of expenditure as part of our substantive testing, using analytical
review to identify any significant or unusual transactions and evaluating whether there was evidence of bias
by the trustees that represented a risk of material misstatement due to fraud.
Th8re are inherent limitations in the audit pr¢xedures described above and, the further removed non-
compliance with laws and regulations is from the events and transactions reflected in the financial slalements,
the less likely we would become aware of it. We did not identify any key audit mallers relating to Irregularities,
including fraud.
A further description of our tesponsibililies for the audit of the financial statements is located on the Financial
Reporting Council's website at www.frc.org.uklauditorsresponsibililies. This description forms part of our
Report of the Independent Auditors.
Use of our report
This report is made solely to the charity's trustees. as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the
charity's trustees those matters we are required lo slate lo them in an auditors, report and for no other purpose.
To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the
charity and the charity's trustees as a body, for our audit Work. for this report, or for the opinK)ns we have
formed.
Locke Williams Associates LLP
Chartered Accountants
Registered Auditors
clo Blacklhom House
St Pauls Square
Birmingham
West Midlands
B3 1RL
Dale..
27 January 2023
TRUSTID ACCOUNTING SOLUTIONS
ICAEW
CHARTERED
ACCOUNTANTS
Page 12
info@lo¢kewilliams.¢om www.lo¢kewilliams.¢om

Dar Ul Uloom Islamia Rizwia {Bralawai)
Statement of Flnancial Activities
for the Year Ended 31 March 2022
31.3.22
Total
funds
31.3.21
Total
funds
as restated
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
156,252
11,002
167.254
69,795
Investment income
200.663
200.663
213,207
Total
356 915
367.917
283 002
EXPENDITURE ON
Charitable activities
Charitable activities
883 356
883.356
530,330
NET INCOMEIIEXPENDITURE}
(526,441
11,002
1515h39)
{247,328}
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
Prior year adjustment
9,920,143
9,920.143 10,167,471
10
As restated
,912,811
7,332
9.920.143 10,167,471
TOTAL FUNDS CARRIED FORWARD
9.386.370
18.334
9 404 704
9.920,143
CONTINUING OPERATIONS
All income and expenditure has arisen from ¢onllnuing activities.
The notes form part of these financlal slatements
Page 13

Dar Ul Uloom Islamla Rlzwia {Bralawail
Balance Sheet
31 March 2022
31.3.22
31.3.21
as restated
Notes
FIXED ASSETS
Tangible assets
Investment propety
12
13
3,097,967
3,995,588
3,067,852
3 995.588
7.093.555
7,063,440
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
15
192,214
2 214976
407,270
2 501,344
2,407,190
2,908.614
CREDITORS
Amounts falling due within one year
16
196,0411
151,9111
NET CURRENT ASSETS
2311149
2 856 703
TOTAL ASSETS LESS CURRENT
LIABILITIES
9,404,704
9.920.143
NET ASSETS
9,404,704
9,920,143
FUNDS
Unreslricled funds..
General fund
Freehokl buildings
Investment property
18
2,348,369
3,042,413
3 995,588
2,874,810
3.042.413
3.995.588
9,386,370
9.912.811
Restricted funds
18,334
7,332
TOTAL FUNDS
9.404.704
9.920,143
The financial statements were approved by the Board of Trustees and authorised for Issue on 27 January 2023
and were signed on its behalf by..
Mr Zahir Abbas -
rustee
Mr Ahsan Ul-Haq - Trustee
The notes fomi part of these financial statements
Page 14

Dar Ul Uloom Islamla Rizwia (Bralawai
Cash Flow Statement
for the Year Ended 31 March 2022
31.3.22
31.3.21
as reststed
Notes
Cash flows from operating activltles
Cash generated from operations
22
246 740}
503,573)
Net cash used in operating activities
246,7401
503.573}
Cash flows from investing activities
Purchase of tsngible fixed assets
Return on investment
139,7961
168
177
Net cash (used inllprovided by investing activities
39.6281
177
Change in cash and cash equlvalents
in the reporting period
Cash and cash equivalents atthe
beglnnlng of the reporting period
{286,368)
{503,3961
2.501.344
3,004,740
Cash and cash equfvalents at the end
of the reporting perlod
2.214 976
2,501.344
The notes form part of these financial statements
Page 15

Dar Ul Uloom Islamia Rizwia IBralawal}
Notes to the Financlal Statements
forthe Year Ended 31 March 2022
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordan￿ with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities-.
Staternent of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effeclive
1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in
the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been
prepa￿d under the historical cost convention. as modified by the revaluation of certain assets.
The financial $18tements a￿ prepared in Sterling and rounded lo the nearosl £1.
Critical accounting judgements and key sources of estimation uncertainty
In preparing the Financial Slatemenls, management is required to make estimates and assumptions
which affect reported income. expenses, assets. liabilities and disclosure of contingent assets and
liabilities. Use of available information and application of judgement are inherent in the formation of
eslimales, together with expectations of future events that are believed to be reasonable under the
circumstances. Actual results in the future could differ from such estimates.
Investment
ro
The trustees havo revalued the propety to fair value at the year end. They have
based their valuation on a valuation carried out by Emma Hughes MRICS of Sanderson WealheTall
on 01 April 2020.
The trLtslees consider that there are no significant areas of key judgement or estimation uncertainty
other than those identified in the accounting policies above.
Incorng
All income is recognised in the Slalement of Financial Activities once the chaTity ha5 entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably. Income
is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the
donor has specified that the income is lo be expended in a future period.
Voluntary income is received by way of grants, donations and gifts, including gift aid income where
applicable. and is included in full in the statement of financial activities when receivable. Income from
grants, where related lo performance and specific deliverables, are accounted for when il is probable
that the income will be received and the amount Gan be measured reliably and is not deferred.
Donated services and facilities are included at the value to the charity where this can be quantified and
is malertal. The value of services provided by volunteers has not been included in these accounts.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing
the charity to that expenditu￿, il is probable that a transfer of economic benefits will be required in
setuement and the amount of the obligation can be measured reliably Expenditure is accounted for on
an accruals basis and has been classified under headings that aggregate all cost related lo the category.
Where costs cannot be directly allributed to particular headings they have been allocated to activities
on a basis consistent with the use of resources.
Charitable expenditure compnses those costs incurred by the charity in the delivery of its activrties and
services for ils beneficiaries. The primary functional activity of the charity is the running of the Thrtosque
and Madrassa school. It includes both costs that can be allocated directly lo this activity and those costs
of an indirect nature necessary to support them.
Page 16

Dar Ul Uloom Islamla Rizwia IBra5avMI
Notes to the Financlal Statements - continued
forthe Year Ended 31 March 2022
ACCOUNTING POLICIES- continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order lo write off each asset over ils estimated
useful life.
Freehold property
Fumiture, fittings and equipment
Motor vehicles
not provided
20Qh on cost
20¥0 on cost
The Trustees consider that freehold properties are maintained in such a slate of repairthat their residual
value is at least equal lo their net book value. As a result, the corresponding depreciation would not be
material and therefore. is not charged in the slalement of activities. The Trustees perform annual
impairment reviews in accordance with the requirements of FRS 102 to ensure that the carrying value
is not higher than the recoverable amount.
All assets costing £500 or more are ¢aprtalised.
Invgstment property
Investment propety is shown at most recent valuation. Any aggregate surplus or deficsl arising from
changes in fair value is recognised in the Statement of Financial Activities.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued al the amount prepaid nel of any trade discounts due.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account. Any
cash held in deposits with a longer maturity are held as long-term investments.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third paty and the amoLJnt due to settle the
obligation can be measured or eslimaled reliably. Creditors and provisions are normally recognised at
their settlement amount after allowing for any trade disGounts due.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and
therefore il meets the definition of a charitable company for UK corporation lax purposes. Accordingly,
the charity is potentially exempl from laxalion in respect of income or capital gains received within
categories covered by Chapter 3 Part 11 of the co￿oration Tax Act 2020 or Section 256 ofthe Taxation
of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively lo
charitable purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular reslricled purposes within the objects of the charrty.
Restrictions arise when specified by Ihe donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
stalemenls.
Pension costs and other post-retirement beneftts
The charity operates a defined contribution pension scheme. Contributions payable to the charity's
pension scheme are charged lo the Statement of Financial Activities in the period lo whieh they relate.
Differences be￿eern contributions payable in the year and contributions actually paid are shown as
either accruals or prepayments in the balance sheet.
Page 17

Dar Ul Uloom Islamia Rizwia {BralaTNail
Notes to the Financial Ststements - continued
forthe Year Ended 31 March 2022
DONATIONS AND LEGACIES
31.3.22
31.3.21
as restated
Donations
Grants
167.254
64,896
167,254
69,795
Grants re￿ived, included in the above, are as follows..
31.3.22
31.3.21
as restated
HMRC - Coronavirus Job Retention Scheme
4,899
INvESTmE￿r INCOME
31.3.22
31.3.21
as restaled
Rents received
Return on investment
200,495
168
213,030
177
200.663
213,207
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 5}
Support
costs Isee
note 61
Totals
Charitable activities
726,301
157 055
883,356
DIRECT COSTS OF CHARITABLE ACTIVITIES
31.3.22
31.3.21
as restated
Staff costs
Water and utilities
Repairs. renewals and cleaning
Health and safety
Rent
8uilding projects
Sundries
Insurance
Printing, stationery and postsge
Telephone. intemel and IT
Equipment
348,273
33,995
34,663
5,388
5,950
153,600
44,846
11,991
11,350
42,931
162,030
32,102
98,479
4,266
12,026
20,343
5,233
3,997
Carried forward
692,987
349,014
Page 18

Dar Ul Uloom Islamla Rizwio {Bralawail
Notes to the Flnanclal Statements - continued
for the Year Ended 31 March 2022
DIRECT COSTS OF CHARITABLE ACTIVITIES - contlnued
31.3.22
31.3.21
as reststed
Brought forward
City of Knowledge
Bank charges
Donations
Books and literature
Depreciation
692.987
349,014
65,042
85
1,129
86
2.071
21,477
9,681
8,319
726.301
423,589
SUPPORT COSTS
Governance
costs
Charitable actsvities
157,055
Support costs, included in the above, are as follows=
31.3.22
31.3.21
as restated
Total
activities
Charitable
activities
Auditors, remuneration
Auditors, remuneration for non-audit
work
other accountancy fees
Legal and consultancy fees
HR advice
3,600
3,600
960
1,943
100,238
708
150.058
2.689
157 055
106,741
TRUSTEES, REMUNERATION AND BENEFSTS
There were no trustees, remuneration or other benefits for the year ended 31 March 2022 nor for the
year ended 31 March 2021.
TTUStees' expenses
During the year, two trustees were reimbursed expenses incurred on behalf of the charty, a total of
£630 {2020 £1,757).
Page 19

Dar Ul Uloom Islamla Rlzwla IBralawal}
Notes to the Flnanclal Statements - continued
forthe Year Ended 31 March 2022
STAFF COSTS
31.3.22
31.3.21
as reslaled
Wages and salaiies
Social security costs
Other pension costs
329,818
16,510
1,945
156,096
4,442
1,492
348 273
162.030
The average monthly number of employee$ on the payroll during the year was as follows".
31.3.22
31.321
as restated
Adminislralion and support stsff
Charitable actsvities stsff
14
14
No employees received emoluments in ex￿$$ of £60,000.
The full lime equivalent staff as at 31 March 2022 was 16.65.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Total
funds
as restated
INCOME AND ENDOWMENTS FROM
Donations and legacies
62.463
7,332
69,795
Investment income
213,207
213.207
Total
275,670
7.332
283,002
EXPENDITURE ON
Charltable activities
Charitsble activilles
530,330
530,330
NET INCOMEI{EXPENDITUREI
{254,660}
7,332
1247.3281
RECONCILIATION OF FUNDS
Total funds brought fonmard
10,167,471
10,167.471
TOTAL FUNDS CARRIED FORWARD
9,912.811
7,332
9,920,143
Page 20

Dar Ul Uloom Islamia Rizwia (Bralawail
Notes to the Financial Statements - contlnued
for the Year Ended 31 March 2022
10. PRIOR YEAR ADJUSTMENT
The prior yearfs financial statements have been amended, to reflect don8tion$ received that were for
reslri¢ted purposes.
11. VOLUNTEERS
The Trustee Board recognise the tremendous contribution made by the charity's volunteers without
which the service could not operate. We have had 7 regularly active volunteers, not including trustees.
over the year. who be￿een them contributed the equivalent of 0.75 full time equivalent staff.
12. TANGIBLE FIXED ASSETS
Furniture.
fittings
and
equipment
Freehold
property
Motor
vehicles
Totals
COST
Al 1 April 2021
Additions
3,042,413
205.844
39.796
21.644
3,269,901
39,796
At 31 March 2022
3,042.413
245 640
21.644
3 309.697
DEPRECIATION
At 1 April 2021
Charge for year
180,405
9,681
21,644
202.049
9.681
At 31 March 2022
190,086
21,644
211,730
NET BOOK VALUE
At 31 March 2022
3,042,413
55.554
3,097.967
At 31 March 2021
3,042 413
25.439
3,067,852
13. INVESTMENT PROPERTY
FAIR VALUE
At 1 April 2021
and 31 March 2022
3.995 588
NET BOOK VALUE
Al 31 March 2022
3.995,588
At 31 March 2021
3,995,588
The investment property was revalued by the trustees at the reporting date to ils expected fair value at
the lime based on a valuation carried out on 1 April 2020 by Emma Hughes MRICS of Sanderson
Weatherall. The trustees are of the opinion that the fair value has not materially changed form the date
of that report.
Page 21

Dar Ul Uloorn Islamia Rizwia {Bralawail
Notes to the Financial Statements - continued
for the Year Ended 31 March 2022
14. DEBTORS
31.3.22
31.3.21
as restated
Amounts falling due within one year_.
Trade debtors
other debtors
Prepayments and accrued income
18,000
500
93,512
18,000
129,950
168,618
112,012
316,568
Amounts falling due after more than one year..
Trade debtors
80,202
90,702
Aggregate amounts
192.214
407.270
15. CASH AT BANK AND IN HAND
General
fund
Filrana
Zakat
Cash in hand
Bank current accounts
Bank deposit accounts
1.330
1,839.362
355,950
7,325
6,299
Total
2.196,642
7,325
6,299
31.3.22
31.3.21
as restated
Tol81
funds
Hospital
fund
Total
funds
Cash in hand
Bank current accounts
Bank deposit accounts
1.330
1,857.696
355.950
4,710
2,145,562
355.782
Total
4.710
2 214.976
2.501,344
Page 22

Dar Ul Uloom Islamla Rlzwia (Bralawai}
Notes to the Financial Statements - continued
forthe Year Ended 31 March 2022
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22
31.3.21
as reslaled
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
24.005
43.005
25.431
3.600
4,353
25,075
7,723
14,760
96.041
51.911
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.22
31.3.21
as restated
Total
funds
Unrestricted Reslricled
funds
funds
Total
funds
Fixed assets
Investments
Current assets
Current liabilities
3,097,967
3,995.588
2.388.856
3,097,967
3,995,588
2.407,190
96.0411
3.067.852
3.995.588
2,908,614
51.911}
18,334
9 386,370
18.334
9 404 704
9,920,143
18.
MOVEMENT IN FUNDS
Prior
year
adjustment
Net
movement
in funds
Al
31.3.22
Al 1.4.21
Unrestricted funds
General fvn
Freehold buildings
Investment property
2,882,142
3,042,413
3,995,588
{7.332)
(526,4411
2.348,369
3.042,413
3.995.588
9,920,143
17,3321
1526,4411
9,386,370
Restricted funds
Fitrana
Zakat
Hospital fund
693
1.929
4.710
6,632
4,370
7,325
6,299
4.710
7.332
11,002
TOTAL FUNDS
9.920.143
515 4391
9 404 704
Page 23

Dar Ul Uloom Islarnia Rizwia (Bralawail
Notes to the Financial Statements - conttnued
for the Year Ended 31 March 2022
18.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the atx)ve are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
356.915
(883,3561
1526,4411
Restricted funds
Fitrana
Zakat
6,632
4,370
6.632
4.370
11.002
11.002
TOTAL FUNDS
367,917
883 356)
515.4391
Comparatives for movement in funds
Nel
movement
in funds
At
31.3.21
Al 1.4.20
Unrestri¢ted fund$
General fund
Freehold buildings
Investment propety
3,129,470
3.042.413
3.995.588
{254,660}
2,874,810
3,042,413
3,995,588
10,167,471
(254.660)
9.912.811
Restricted funds
Filrana
Zakat
Hospi181 fund
693
1,929
4.710
693
1.929
4.710
7.332
7.332
TOTAL FUNDS
10,167,471
247,328) 9,920,143
Comparats've net mvemenl in funds, included in the above are as follow5..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrleted funds
General fund
275,670
1530.3301
{254,6601
Restricted funds
Fitrana
Zakat
Hospital fund
693
1,929
4.710
693
1,929
4,710
TOTAL FUNDS
283,002
530,330
247,328}
Page 24

Dar Ul Uloom Islamia Rizwia (Bralawail
Notes to the Financlal Statements - contlnued
for the Year Ended 31 March 2022
18.
MOVEMENT IN FUNDS- Gontinued
Designated funds
Designated funds have been sel up of £3.042,413 for the freehold properties of the Mosque and
Education and £3,995,558 for the investment properties owned by the Charity as these amounts are
not readily available to spend on the charitable obje¢ts of the Charity.
Restricted fvnds
Fitrana, also known as 'Sadaqat ul Fitr, is a compulsory form of charity for a Muslim, male or female.
old or young. 11 is given on the day of Eid ul Filr, after a month of fasting, in order to expiate one's
shortcomings in the month of Ramadan and also lo aid poor Muslims to celebrate Eid.
Zakat is the third pillar of Islam. 11 requires Muslims to give 2.50A of their qualifying wealth each year lo
help Muslims who need it across a range of categories. Zakat is both a spiritual duty and a vital part of
the IslamiG social welfare system.
Both funds are kept separate from the Charity's funds. as they are seen as an additional trust bestowed
upon the Charity, with very specific Islamie rulings on their expenditure. Historically, the Charity,
distributed these alms, internationally by a variety of means, as a means of fulfilling the religious
obligations of members of the congregation of the Mosque in Birmingham. The Charity Commission
has challenged the Charity's understanding of this obligation, and has staled that this activity is outside
of the charitsble objects of the Charity. The Charity is working with the Commission, to come to agree
how these funds can be applied in accordance with Islamic criteria and the objects of the charity. We
are working lo achieve this urgently in view of the obligations (both religious and legal) which apply.
The donations made by beneficiaries. for the Hospital Fund, lo be given to the Charity, Al-Hamd-O-
Lillah IFoundationl Trust. charity number 1097091, will be passed onlo the charity, as soon as the
Commission has agreed these funds can be released from our accounts.
19. EMPLOYEE BENEFIT OBLIGATIONS
There is a defined contribution pension scheme for employees. The Charity has automatically enrolled
eligible lobholders into a qualifying scheme in accordance with pensions legislation. The assets of the
scheme are held separately from those of the company in an independently administered fund. The
fund is a Group Personal Pension Scheme with NEST. The pension cost charge for the year represents
contributions payable by the charity to the fund and amounted to £?,94512021.' £1.492}. At the year-
end £447 was owed to the pension scheme12021.. £5261.
20. CONTINGENT LIABILITIES
During the course of the preceding year a claim was made to the Employment Tribunal by an employee
of the Charity, which has now been resolved. The trustees consider that providing any further
information In this regard would be expected to seriously prejudice the position of the charity.
21. RELATED PARTY DISCLOSURES
The related party relationship ceased as of 3 January 2023 when the Company was ofFicially dissolved.
due lo an administrative error. The Board had previously notified the Charity Commission that il will be
bringing this Servi￿ in house as a trading subsidiary in the new financial year as part of the Charity's
wider governance changes being discussed. The Directors of the Company, will be filing their accounts
with Companies House in due course, and have agreed th81 all profits will be donated lo the Charity.
Page 25

Dar Ul Uloom Islarnia Rizwla {Bralawall
Notes to the Flnanclal Statements - continued
forthe Year Ended 31 March 2022
22. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.3.22
31.3.21
as restated
Net expenditure for the reporting period las per the Statement
of Financial Activities)
Adjustmenls for:
Depreciation charges
Return on investment
Decreasellincreasel in debtors
Increaselldecreasel in creditors
(515,4391
{247,3281
9,681
11681
215,056
44.130
8,319
11771
1254,2591
10 128
Net cash used In operatlons
246,740)
503,573)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.21
Cash flow
At 31.3.22
Net cash
Cash al bank and in hand
2 $01344 2 214 976
286 368
286 368
2,501,344 2 214,976
Total
2.501,344
286.368
2,214.976
FINANCIAL INSTRUMENTS
The carrying amount for each category of financial instrument is as follows".
2022
2021
Financial assets measured at fair value through income and expenditure
Investment properties
3,995.588
3.995,588
The net gains and net losses attributable to the charity's financial instruments are summarised as
follows:
The net gainlllossl recognised through net incomelexpenditure from financial assets measured al fair
value (including changes in fair value) amounted to £nil12021 £nil)-
Page 26