2026-01-31-accounts

DAWATUL ISLAM, GLASGOW LIMITED

REGISTERED COMPANY NUMBER: SC203382 (Scotland) REGISTERED CHARITY NUMBER: SC029765

Trustees Annual Report And Financial Statements

For Year Ending 31[st] January 2026

Dawatul Islam Glasgow Limited

Contents of the Financial Statements for the Year Ended 31 January 2026

Subjects	Page Number
Charity Information	3
Report of the Trustees	4-7
Statement of Financial Activities	8-9
Balance Sheet	10
Notes to the Financial Statements	11-15
Report of the Independent Examiner	16

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Dawatul Islam Glasgow Limited

Charity Information

For the Year Ended 31 January 2026

TRUSTEES (for OSCR):

Baharul Mulk Kazi Ahmed Ashrafuzzaman (Chairman) Anwar Miah Mohammed Aminul Islam Shamsul Huda Jaigirdar Md Shahar Ali Dr Professor Shahjahan Mridha Dr Md Akbar Ali

DIRECTORS (for the purpose of Companies House) :

Baharul Mulk Kazi Ahmed Ashrafuzzaman Anwar Miah Mohammed Aminul Islam Shamsul Huda Jaigirdar Shahjahan Mridha Appointed 10[th] August 2018 Akm Zasheem Uddin Ahmed Appointed 10[th] August 2018 and resigned 31/01/2023 Md Shahar Ali (also Company Secretary) Appointed 10[th] August 2018

EXECUTIVE COMMITTEE (for two years) :

PRESIDENT: Dr Md Akbar Ali GENERAL SECRETARY: Haskil Ahmed JOINT SECRETARY: Koyes Ahmed TREASURER: Solayman Chowdhury, ASSISTANT TREASURER: Humayun Kabir Mamun, Vice-President: Alam Khan, PROPERTY SECRETAR: Md Amimul Ehsan Nijam, SOCIAL SECRETARY: Mr Alam Khan, IT SECRETARY : Muntasir Rashid, EVENT MANGEMENT SECRETARY : N/A MEMBERS: Motlob Ahmed, Dr Khuda Buksh YOUTH MEMBER: Rahik Khan IMAM: Mawlana Mohammad Abdul Qaium

REGISTERED OFFICE:

31 Oakfield Avenue, Hillhead, Glasgow, Lanarkshire, G12 8LL

CONTACTS:

Phone Number: 0141 387 7086 Website: http://www.dawatulig.org.uk Email: [e-mail]

REGISTERED NUMBER:

Scottish Charity Number SC203382 and Scottish Company Number SC029765

INDEPENDENT EXAMINER:

Yousaf & Co. Ltd Chartered Certified Accountants and Registered Auditors with ACCA in the UK. 298-300 Maxwell Road Glasgow G41 1PJ

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Dawatul Islam Glasgow Limited

Report of the Trustees

Trustee's Annual Report and Accounts for the year ended 31 January 2026 Charity Number: SC203382

This report is prepared in accordance with current statutory requirements, the constitution of the charity and the Statement of Recommended Practice (SORP) Accounting and Reporting by charities.

About Dawatul Islam Glasgow Limited

Dawatul Islam Glasgow was established on 2[nd] January 1978 by the initiative of some dedicated Bangladeshi Muslims. First founder Committee was formed with Mawlana A.Z.M Sayeed Chowdhury as President as well as Imam. Late Mr. Azizur Rahman Chowdhury was first treasurer and Late Moulovi Abdul Awwal, Mr Anwar Miah and Late Dr. Dalilur Rahman Khan were members. Later on MR. A. R Chowdhury became General Secretary and Mr. Anwar Miah became Treasurer of Dawatul Islam Glasgow; however Mawlana A.Z.M. Saeed Chowdhury served both as President and Imam of the Mosque until September 1989.

Dawatul Islam Glasgow initially was established at the first floor of 50 Bank Street, Glasgow and the place belonged to Late Moulovi Abdul Awwal. Later, it was shifted to present address (31 Oakfield Avenue, Glasgow) in September 1981.

Dawatul Islam Glasgow started as a branch of UK Islamic Mission on 2nd January 1978 and it remained with this Mission until 16[th] of April 1978. Then it became a branch of Dawatul Islam UK & Northern Ireland. In 1987 Dawatul Islam split into two separate organizations and we decided not to be associated with any of them and became an independent body as Dawatul Islam Glasgow. We then register with Organization of Scottish Charity Registrar (OSCR) as a separate organization.

Aims and Objectives:

The establishing vision of Dawatul Islam Glasgow was to run this organization as a Mosque, Islamic Centre, and social welfare organisation for the wider benefit of Bangladeshi Community as well as for all Muslim community in general. We aim to promote community harmony, help the needy, learn and improve human values. We also provide facilities to other community and community members.

Current Work Programmes:

The following activities are performed by the organization.

Dawatul Islam Mosque	Monthly Khatmul Quran and Dars	Dawah Activities	Advice & Guidance services
Taibah Islamic School	Adult Alim Classes	Tarbiyah Programs	Marriage Service
Other charitable activities	Quran Learning Classes for Women	Help for Funeral Service	Relief and Assistant to Muslims

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Dawatul Islam Glasgow Limited

We also liaise with other organization having same aims & objectives. As we are a small organization, we need help and support from brothers and Sisters to perform above activities and to achieve our aims and objectives. Please donate generously for the sake of Allah Subhanahu Wa Ta’la.

Activities and Achievements for the last year

There are lots of activities happened at Dawatul Islam Glasgow Limited premises during the abovementioned period. Summary of them are as follows –

1. Daily Prayers: There are daily five times congregation prayer done on regular basis in this mosque with the attendance of around 30 – 35 peoples.

2. Jumuah Prayer: We do a very special prayer in every Friday at 1.00 pm – 2.00 pm with the attendance of around 250 – 300 peoples with a 30 minutes Friday special sermon.

3. Eid Prayers: We do 2 times Eid prayer in a year namely Eid ul Fitr prayer and Eid ul Adha prayer. The time and dates of these prayer changed every year by following the Hijri (Arabic) calendar.

4. Janaza (Funeral) Prayers: We help community members to arrange funeral prayer and burial services.

5. Ramadhan : We arranged a special prayer in every night of Ramadhan, called Taraweeh led by renowned Huffaz. We have provided iftar and dinner for an average of 200 people every night during the whole month of Ramadhan and also perform Qiyamul Lail at the last 10 nights of Ramadhan.

7. Monthly Khatmul Quran: We arranged Khatmul Quran almost every month along with Darsul Quran. Our Imam Mohammad Abdul Qaium delivered Darsul Quran most of the times.

8. Tafseer Mahfeel: We arranged few Tafseer Mahfeel in this term.

9. Taibah Islamic School: We run Taibah Islamic School in the same premises. This School’s curriculum is based on 4 Years Islamic Studies course which is divided into 8 half yearly semesters. We arrange exam for pupils at the end of each semester. We provide a Pass Certificate for successful completion of each semester.

Governing Document

Dawatul Islam Glasgow Limited is a charity registered in Scotland. Its governing document is its constitution which was agreed and adopted on 27 January 2000. Private company limited by guarantee which is without share capital as defined by the Companies Act 2006.

Recruitment and appointment of the Trustees

As set out in the constitution, four trustee members will have permanent life trusteeship. They can retire but they must be replaced by someone to hold the same status. If the Charity at a meeting which the trustee retires does not fill the vacancy of the retiring trustee, he shall, if willing to act, be deemed to have been reappointed unless at the meeting it is resolved not to fill the vacancy of the retiring trustee, or unless a resolution for the reappointment of the trustee is put to the meeting and lost.

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Dawatul Islam Glasgow Limited

Trustee Remuneration and Expenses

The Trustees will not receive any compensation for their services as Trustees.

Financial Review

We refer to Statements of Financial Activities (Income and Expenditures) and Balance Sheet in the following pages (page 8 to 15) for detailed financial review.

The charity is reporting a deficit of £10,541 for the year ended 31 January 2026, compared to a surplus of £45,515 in the previous year. The main reasons for this deficit are the significant increase in repairs and maintenance expenditure from £1,284 to £42,154, together with the reduction in restricted fund income (Ramadan and Zakat) from £38,011 to £17,450 and the loss of grant income of £26,695 received in the previous year.

As usual, our main source of income was rental income, followed by fundraising activities and membership fees from dedicated members. Total incoming resources decreased from £133,252 to £88,450 during the year. On the year-end date of 31 January 2026, our bank balance decreased to £82,582 from £88,191 in the previous year. Despite the deficit incurred during the year, the charity remains in a strong financial position with net assets of £968,555 and cash reserves sufficient to support its ongoing activities and future objectives.

Investments in properties are re-valued in 2010 (details on Balance Sheet Note 4). Note 2 explains that about £30,000 restricted funds allocation for ground floor in 2020 and 2021 (Wudu and Kitchen area) refurbishments in coming years.

The board of Trustees (For Companies House purpose, Board of Directors) firmly believe that the past trend of surplus will come back in the future and in the worse case scenario even if deficit continue, Dawatul Islam Glasgow Limited will easily pay off the short- and long-term liabilities and expenses. Therefore, Board of Trustees of Dawatul Islam Glasgow Limited is preparing this charity organization’s reports as well as accounts on going concern basis.

Plans for the Future

We plan to continue with delivering current core services and activities. We will continue to seek to deliver courses and seminars to explore faith and cultural needs and challenges faced by our community. We will continue to seek opportunities to train more staff and volunteers (capacity building) and seek additional funding opportunities.

We have still some pending refurbishment works of the ladies’ section of first floor and we have active plan to do major refurbishment to basement to incorporate proper washing facilities for ablution and toilets, backyard extension, increasing capacity of attendees.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against hazard, fraud, and error.

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Dawatul Islam Glasgow Limited

Statements of Director’s responsibilities

The Trustees (who are also Directors of Dawatul Islam Glasgow Limited for the purposes of company law) are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. The Directors are also responsible for keeping proper records and paperwork.

Independent Examiner

As per consensus of the Board of Trustees Yousaf & Co. Ltd, FCCA and Registered Auditor, will remain as Independent Examiner in office in the foreseeable future.

May Allah Ta’la accept our all efforts and multiply our rewards until the Day of Judgment. Ameen

This report and accounts were approved for and on behalf of Dawatul Islam Glasgow Limited by-

………………………

Baharul Mulk Kazi Ahmed Ashrafuzzaman Chairman of Trustee Board

Date: 1st June 2026

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Dawatul Islam Glasgow Limited

DAWATUL ISLAM, GLASGOW LIMITED

Statements of Financial Activities

for the year ended 31 January 2026

Notes Incoming Resources 1(c) Membership Fees (unrestricted) Fund raising activities Rental income Restricted fund (Ramadan + Zakat) Grant Total Incoming resources Total Incoming resources Resources Expended 1(d) Charitable activities expenditures Volunteer and Employee costs: Wages and salaries Premises costs: Repairs and maintenance General expenses: Rates / Council tax / Cleaning Light and heat Website, Telephone & internet Charitable activities expenses Bank charges Restricted fund activities (Zakat etc) Insurance Depreciation Sundry expenses Total charitable activities cost Governance expenditures Other legal and professional Accountancy fees	Unrestricted Funds £ 2,804 25,883 42,313 - - 71,000 71,000 18,077 42,154 3,366 6,805 534 1,515 215 - 1,929 3,928 - 18,830 79,061 47 500	Restricted Funds £ - - - 17,450 - 17,450 17,450 - - - - - - - 19,383 - - - 19,383 19,383 - -	2026 Total £ 2,804 25,883 42,313 17,450 - 88,450 88,450 18,077 42,154 3,366 6,805 534 1,515 215 19,383 1,929 3,928 - 38,213 98,444 47 500	2025 £ 2,319 26,477 39,750 38,011 26,695
				133,252
				133,252
				18,883
				1,284
				3,546 11,142 520 1,415 213 44,052 1,782 4,365 -
				67,035
				87,202
				35 500

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Dawatul Islam Glasgow Limited

Total Gevernance expenditures Total Resources Expended Net movements in funds 2 Total Funds brought forward Total funds carried forward	547 79,608 (8,608) 949,096 936,766	- 19,383 (1,933) 30,000 31,789	547 98,991 (10,541) 979,096 968,555	535
				87,737
				45,515 933,581 979,096

This report and accounts were approved for and on behalf of Dawatul Islam Glasgow Limited by-

…………………………

Baharul Mulk Kazi Ahmed Ashrafuzzaman Chairman of Trustee Board

Date: 1st June 2026

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Dawatul Islam Glasgow Limited

DAWATUL ISLAM, GLASGOW LIMITED Balance Sheet as at 31 January 2026

Notes Fixed assets Tangible assets 3 Investments 4 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 6 Net assets The Funds of the Charity Unrestricted Income Funds 7 Restricted Income Funds 2 Total Charity funds	82,582 (2,531)	2026 £ 35,354 858,000 893,354 80,051 973,405 (4,850) 968,555 936,766 31,789 968,555	88,191 (2,327)	2025 £ 39,282 858,000
				897,282 85,864
				983,146 (4,050)
				979,096
				949,096 30,000 979,096

This report was approved by the board of Trustees on 01 June 2026 and signed on its behalf by-

Signature Name of Trustee Baharul Mulk Kazi Ahmed Ashrafuzzaman

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Dawatul Islam Glasgow Limited

Following notes are mandatory parts of the financial statements and reports.

DAWATUL ISLAM, GLASGOW LIMITED Notes to the Accounts for the year ended 31 January 2026

1 Accounting policies

(a) Basis of accounting

The financial statements are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant Notes to these financial statements.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their Accounts in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. The principal accounting policies adopted in the preparation of the financial statements are set out below.

Change in basis of accounting

Transition to FRSSE SORP 2015

Due to the application of the Financial Reporting Standard for Smaller Entities 2015 and the related Statement of Recommended Practice: Accounting and Reporting by Charities, the prior year figures have been restated to reflect the required reporting categories. This has resulted in Governance Costs being reclassified within the costs of Charitable Activities. There has been no change to the previously reported surplus or closing reserves.

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

Changes to previous accounts

No changes have been made to accounts for previous years.

(b) Nature and purpose of funds

Funds are classified as either restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.

(c) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources. Voluntary income is received by way of donations from individuals within the local community.

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Dawatul Islam Glasgow Limited

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the
	resources; and
	· the monetary value can be measured with sufficient reliability.
	Where incoming resources have related expenditure (as with
Incoming resources with related expenditure	fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
	Grants and donations are only included in the SoFA when the
Grants and donations	charity has unconditional entitlement to the resources.
Tax reclaims on donations and gifts	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
Contractual income and performance related grants	This is only included in the SoFA once the related goods or services have been delivered.
	Gifts in kind are accounted for at a reasonable estimate of their
Gifts in kind	value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as
	gifts only when sold or distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as
	incoming resources when receivable.
	These are only included in incoming resources (with an equivalent
	amount in resources expended) where the benefit to the charity is
	reasonably quantifiable, measurable and material. The value
Donated services and facilities	placed on these resources is the estimated value to the charity of
	the service or facility received.
	The value of any voluntary help received is not included in the
Volunteer help	accounts but is described in the trustees’ annual report.
	This is included in the accounts when receivable.
Investment income
	This includes any gain or loss on the sale of investments and any
Investment gains and losses	gain or loss resulting from revaluing investments to market value at the end of the year.

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Dawatul Islam Glasgow Limited

(d) EXPENDITURE AND LIABILITIES

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Liability recognition Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal Governance costs advice to trustees on governance or constitutional matters. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such Grants with performance grants are only recognised in the SoFA once the recipient of the conditions grant has provided the specified service or output. These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to Grants payable without the grant which remain in the control of the charity. performance conditions Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per Support Costs capita, staff costs by the time spent and other costs by their usage.

(e) Charitable activities expenditures

Charitable expenditure comprises of those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and support costs relating to those activities.

(f) Tangible fixed assets and depreciation

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt.

Fixed assets are stated at cost less accumulated depreciation. The freehold property is valued at historic cost and it is not depreciated, as the community centre premises is considered to have a useful life as a building of greater than 50 years and so any depreciation charge is considered immaterial.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

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Dawatul Islam Glasgow Limited

Property improvements (before 2015) Motor vehicles Property improvements (after 2015)

10% reducing balance method 10% reducing balance method 10% reducing balance method

Investments

Investments in properties are revalued in 2010.

Stocks

Stock is valued at the lower of cost and net realisable value.

2 Net movements in funds

Net movements in funds Unrestricted funds Restricted funds Total Incoming resources Total Resources Expended	2026 £ 71,000 17,450	2025 £ 95,241 38,011
	88,450 98,991 -10,541	133,252 87,737
		45,515

We did not transfer any fund to the restricted funds as there is no visible time scale for Wudu and Kitchen area restructure. Restricted fund £15,000 allocated in the year end 2021 and £15,000 in the year end 2020. This funds is restricted for ground floor (Wudu and Kitchen area ) refurbishments.

3 Tangible fixed assets

Tangible fixed assets
Cost At 1 February 2025 At 31 January 2026 Depreciation At 1 February 2025 Charge for the year At 31 January 2026 Net book value At 31 January 2026 At 31 January 2025	Land and building s £ 42,887 42,887 22,807 2,008	Plant and machiner y etc £ 42,846 42,846 23,644 1,920	Total Total £ £ 85,733 85,733 85,733 85,733 46,451 46,451 3,928 3,928 50,379 50,379 35,354 35,354 39,282 39,282
	24,815 18,072 20,080	25,564 17,282 19,202

4 Investments

Other investment s £

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Dawatul Islam Glasgow Limited

Cost

At 1 February 2025 At 31 January 2026 Investments in properties	2026 £ 858,000	858,000 858,000 858,000 858,000 2025 £ 858,000

Investment property £800,000 has been added to Balance Sheet on 31.01.2010 accounts as revaluation shown on Financial Activities Statements of £735,000. Therefore it is believed that the investment property's original value was £65,000 and Fixtures and Fittings £42,497 as per Balance Sheet. We can also see that there were no Fixed Assets reported on the Balance Sheet in previous years. We have also noticed that in the same year's accounts there was a prior year's adjustment of £95,000.

There was a major re-furbishments to the investment property in the year 2016 which increased the value of investment property from £800,000 to £858,000.

5 Creditors: amounts falling due within one year Accountancy fees Other taxes and social security costs Other creditors 6 Creditors: amounts falling due after one year Rent deposits 7 Funds of the Charity Total Funds brought forward (Restricted fund £30,000) Net movements in funds Total funds carried forward	2026 £ 1,500 - 1,031 2,531 2026 £ 4,850 2026 £ 979,096 (10,541) 968,555	2025 £ 1,000 71 1,256
		2,327
		2025 £ 4,050
		2025 £ 933,581 45,515 979,096

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Dawatul Islam Glasgow Limited

Independent examiner's report to the trustees of Dawatul Islam Glasgow Limited.

I report on the financial statements for the year ended 31 January 2026 which are set out above pages.

Responsibilities of the trustees and the independent examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005, as amended by the Charities (Regulation and Administration) (Scotland) Act 2023, and with the Charities Accounts (Scotland) Regulations 2006 (as amended). The trustees consider that the audit requirement under Regulation 10(1)(d) of the 2006 Regulations does not apply, and that there is no requirement in the charity’s governing document or any other statutory obligation to conduct an audit. Accordingly, the accounts are subject to independent examination. Having satisfied myself that the charity is eligible for independent examination, it is my responsibility to examine the accounts as required under Section 44(1)(c) of the 2005 Act (as amended) and to state whether any matters have come to my attention in connection with my examination.

Basis of Independent Examiner’s Statement

I conducted my examination in accordance with Regulation 11 of Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the accounts, and in particular, I express no opinion as to whether the accounts give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. I planned and performed our examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report. I obtain written assurances from the trustees of all material matters.

I can confirm that this is a report in respect of an examination carried out under section 44(1) (c) of the Act conducted in accordance with the guidance issued by the Office of the Scottish Charity Regulator (OSCR); and that in the course of my examination, no matter has come to my attention:-

1. Which gives me a reasonable cause that in any material aspect the following requirements:

2. to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4

3. of the 2006 Accounts Regulation, and

4. to prepare financial statements which accord with the accounting records and comply with

5. Regulation 8 of the 2006 Accounts Regulations

or

1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial records to be reached.

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