Charity registration number: 1020165
Jamiatul-Ilm Wal-Huda UK
Report and Accounts
31 March 2021
Jamiatul-Ilm Wal-Huda UK Contents
| Page | |
|---|---|
| Charity Information | 1 |
| Trustees report | 2 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 |
Jamiatul-Ilm Wal-Huda UK Charity Information for the period ended 31 March 2021
Address
30 Moss Street Blackburn Lancashire BB1 5HW
Charity registration number: 1020165
Trustees
Mufti Abdul Samad Ahmed Mr Abdullah Haji Vallibhai Patel Mr Sanaullah Ismail Ahmed Mr Dawood Patel Mr Yusuf Musa Patel
Appointed independent examiner
M A Ibrahim (FCCA)
Accountants
M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE
Bankers
Yorkshire Bank plc 40 Church Street Blackburn Lancashire BB1 5AW
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Jamiatul-Ilm Wal-Huda UK Trustees’ annual report for the period ended 31 March 2021
Charity registration number: 1020165
The Annual Report is fully SORP compliant and sets out how the trustees have met their obligations.
The Financial Statement is fully SORP compliant and includes the incoming resources and resources expended.
Objectives and activities
The objects of the charity are set out in the constitution are summarised as follows:
To promote the Islamic Religion.
The Main Activity of the charity is to provide a school and college for the Muslim Community of Blackburn and United Kingdom for the teaching of Islamic religious and secular education subjects.
Trustees have had sight and also have due regard to the guidance issued by the Charity Commission on Public Benefit.
Achievements and performance
The Charity carries out a wide range of activities in pursuance of its charitable aims:
This reporting year Jamiatul Ilm Wal Huda had a very challenging year due to the Covid 19 pandemic which meant new ways of working and also a strong emphasis on testing and social distancing measures and ensuring all our operations were covid secure. We have all Risk assessments in place and continue to work closely with PHE and other agencies to ensure all our students, staff and visitors remain safe. We also ensured that when it was needed we had a robust plan in place for virtual learning which ensured that studies remained uninterrupted.
Despite this challenging backdrop we had the joy of celebrating the graduation ceremony of 15 Hifz students and 45 Alim students, of those some Hifz students have progressed onto the Alim course and others have left to pursue further studies at college. The Alim course has provided a valuable grounding for graduates to further their Islamic and Academic aspirations, some of whom have gone onto Universities to study Degree courses.
This reporting period again in August 2020 the Charity achieved record results in its GCSEs, 100% of the students aged 15 achieved levels 5 to 9 or higher in their GCSEs (including English and maths and 100% of the students aged 15 achieved levels 4 to 9 or higher in their GCSEs (including English and maths).This is the new GCSE standard and also this year due to the pandemic there was a different assessment system in place which was more based on teacher predicted grades. There were also significant improvements in all key subject and curriculum areas.
We also have fostered a strong partnership with Preston College by providing A level college courses to our students on our site. We are hoping to bring this provision in-house in future reporting periods and look forward to reporting on progress in coming years.
Just like previous years we took part in a food bank project with a local charity as well as working closely with local groups to take part in projects to clean up neighbourhoods in a covid secure manner with all social distancing measures in place. Our students have collected and donated numerous donations to various charities during this reporting period also. Our students together with other charities and partners participated in local community projects also. Our students took part in many initiatives remotely using virtual platforms like Microsoft Teams and Zoom We also hosted numerous virtual visits from Ministers of various faiths.
We are particularly keen that our students are well versed with all the protected characteristics under the Equalities Act 2010. hosted numerous visits from Ministers of various faiths.
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Jamiatul-Ilm Wal-Huda UK Trustees’ annual report for the period ended 31 March 2021
We continue to work closely with our Partners on all matters of Safeguarding including making sure there is full compliance with all the Protected Characteristics under the Equality Act.
Structure, governance and management
Jamiatul Ilm Wal Huda UK is registered as a Charity with The Charity Commission under charity no: 1020165.
Regulated by declaration of trust dated 26 March 1993.
Appointment of charity trustees
Trustees appointed by the existing members of the Trust Board by simple majority.
Reference and administrative details
See preceding page under 'Charity Information'.
Names of the charity trustees who manage the charity
All trustees are named on the preceding page under 'Charity Information'.
Financial review and reserves policy
During the year the Charity had on average 420 students (2019-20: 420). The Charity raised funds mainly from Donations and parental contributions to develop its functional properties. This would accommodate for the growing waiting list for places at the school, which is expected to continue to rise.
Our policy is to continue building up reserves by means of annual operating surpluses supplemented by general-purpose appeals from time to time. The surplus reserves would be used in expanding the school.
The Board has determined that the appropriate level of free reserves, which are not invested in tangible fixed assets, should be equivalent to three months expenditure. Tangible fixed assets are all held for use by the school, but in current present uncertain property market the Trustees are unable to estimate whether the current value of these assets is materially different from that shown in the financial statements.
There are no uncertainties about the charity continuing as a going concern.
The Trustees actively review all major risks which the Charity faces and drawn up a risk assessment which is reviewed at every meeting. The Trustees are satisfied that all systems are in place and arrangements have been made to manage any risks identified.
The Trustees would like to thank all those who assisted us with their moral and financial support and trust they continue to do so.
Restricted funds
During the previous accounting year £100 was received as a donation towards the construction project known as Rawdhatul Ilm Wal Huda. During the year the funds were transferred to the charity Rawdhatul Ilm Wal Huda.
3
Jamiatul-Ilm Wal-Huda UK Trustees’ annual report for the period ended 31 March 2021
Statement of Trustee’s responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable in England and Wales requires the Trustees 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 in preparing these financial statements, the trustees are required to:-
h Select suitable accounting policies to be applied consistently
h Observe the methods and principles in the Charities SORP
h Make judgements and estimates that are reasonable and prudent
h State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and,
h Prepare the financial statements on the going concern bases unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
Approved by the Trustees and signed on its behalf by:
Mr Dawood Patel Date: 19/08/2021 Trustee
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Jamiatul-Ilm Wal-Huda UK
Independent Examiner's Report to the Trustees of Jamiatul-Ilm Wal-Huda UK
I report to the trustees on my examination of the accounts of Jamiatul-Ilm Wal-Huda UK (the Trust) for the period ended 31 March 2021.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act").
The charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. 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 seeking 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 consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ACCA, which is one of the listed bodies.
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
l the accounting records were not kept in accordance with section 130 of the Charities Act; or l the accounts did not accord with the accounting records; or
l the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
The appointed independent examiner of the trust:
M A Ibrahim (FCCA) for and on behalf of Date: 19/08/2021 M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE
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Jamiatul-Ilm Wal-Huda UK Statement of financial activities for the period ended 31 March 2021
| Notes Restricted Unrestricted income Total funds funds 2021 Income 3 £ £ £ Income and endowments from: Donations and legacies 7,684 - 7,684 Charitable activities 418,135 - 418,135 Other 9,534 130,245 139,779 Total 435,353 130,245 565,598 Expenditure 4 Expenditure on: Charitable activities 387,366 130,345 517,711 Net income/(expenditure) for the year 47,987 (100) 47,887 Reconciliation of funds Total funds brought forward 963,556 - 963,556 Net incoming resources for the year 47,987 (100) 47,887 Transfer between Funds (100) 100 - Total funds carried forward 1,011,443 - 1,011,443 |
Total 2020 £ 7,099 529,716 8,025 |
|---|---|
| 544,839 | |
| 544,720 | |
| 120 | |
| 963,436 120 - |
|
| 963,556 |
6
Jamiatul-Ilm Wal-Huda UK Balance Sheet At 31 March 2021
| Notes Restricted Unrestricted income Total funds funds 2021 £ £ £ Fixed assets Tangible assets 5 928,557 - 928,557 Current assets Cash at bank and in hand 111,684 - 111,684 111,684 - 111,684 Creditors:amounts falling due within one year Trade creditors and accruals 6 28,797 - 28,797 Net current assets 82,886 - 82,886 Net assets 1,011,443 - 1,011,443 Funds of the Charity 7 Unrestricted funds 1,011,443 - 1,011,443 Total funds 1,011,443 - 1,011,443 |
Total 2020 £ 933,792 38,625 |
|---|---|
| 38,625 8,861 |
|
| 29,764 | |
| 963,556 | |
| 963,556 | |
| 963,556 |
Approved by the Board of Trustees and signed on its behalf by
(Mufti) Abdul Samad Ahmed Date: 19/08/2021 Trustee
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Jamiatul-Ilm Wal-Huda UK Notes to the Accounts for the period ended 31 March 2021
Basis of preparation
1 Basis of accounting
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102 and charities SORP (FRS 102) effective 1 January 2019, published by the Charity Commission in England & Wales.
The charity is a public benefit entity.
2 Accounting Policies
Income
Income from student contributions are accounted for when received, although this represents a divergence from accounting standards. The trustees are of the opinion that this is necessary to give a fair and true view.
Income from voluntary donations are included in full in the Statement of Financial Activities also when received. The value of services provided by volunteers has not been included.
Expenditure
Expenditure is included in the accounts on an accruals basis.
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fittings and equipment
5% straight line
The trustees are of the opinion that the depreciation charge for the buildings is not required as the buildings are maintained and the expenditure reflected in the income and expenditure account.
Unrestricted funds
Unrestricted funds are donations and other incoming resources receivable or generated for the charity without further specified purpose and are available as general funds.
Restricted funds
Restricted funds are funds subject to specific trusts, which may be declared by the donor(s) or with their authority (e.g. in a public appeal) or created through legal process, but still within the wider objects of the charity. Restricted funds may be restricted income funds, which are spent at the discretion of the trustees in furtherance of some particular aspect(s) of the objects of the charity, or they may be endowment funds, where the assets are required to be invested, or retained for actual use, rather than spent.
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Jamiatul-Ilm Wal-Huda UK Notes to the Accounts for the period ended 31 March 2021
| 3 Analysis of income Donations and legacies Donations Rental income Total Charitable activities Fees receivable Other Total Other Interest income Solar electricity income Total Total income HMRC JRS grant |
Restricted Unrestricted income 2021 funds funds Total funds £ £ £ 7,684 - 7,684 - - - 7,684 - 7,684 410,483 - 410,483 7,652 - 7,652 418,135 - 418,135 - - - 9,534 - 9,534 - 130,245 130,245 9,534 130,245 139,779 435,353 130,245 565,598 |
2020 Prior year £ 4,549 2,550 |
|---|---|---|
| 7,099 | ||
| 511,688 18,028 |
||
| 529,716 | ||
| 23 8,002 - |
||
| 8,025 | ||
| 544,839 |
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Jamiatul-Ilm Wal-Huda UK Notes to the Accounts for the period ended 31 March 2021
| 4 Analysis of expenditure Expenditure on charitable activities Wages and national insurance Employee pension DBS checking fees Educational trips Educational resources Examination expenses School meals expenditure Heat and light Rates Water charges Cleaning and consumables Bank charges Insurance Repairs and maintenance Grants & Donations Equipment expensed Depreciation Telephone and internet Subscriptions and software Office stationery, postage and printing Sundry expenses Accountancy fees Payroll fees Independent examiner's fee Legal and professional fees School Inspection fees Total Total expenditure |
Restricted Unrestricted income 2021 funds funds Total funds £ £ £ 140,643 130,245 270,888 2,509 - 2,509 396 - 396 - - - 25,117 - 25,117 29,778 - 29,778 45,587 - 45,587 50,790 - 50,790 1,804 - 1,804 10,569 - 10,569 4,745 - 4,745 50 - 50 3,610 - 3,610 46,906 - 46,906 - 100 100 151 - 151 7,485 - 7,485 2,269 - 2,269 51 - 51 1,985 - 1,985 - - - 550 - 550 2,171 - 2,171 200 - 200 5,400 - 5,400 4,601 - 4,601 387,366 130,345 517,711 387,366 130,345 517,711 |
2020 Prior year £ 288,142 3,584 941 2,580 39,741 11,212 76,364 65,657 2,493 13,171 6,564 100 3,775 10,705 - 1,250 7,373 2,201 471 2,078 13 700 879 200 1,008 3,517 |
|---|---|---|
| 544,720 | ||
| 544,720 |
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Jamiatul-Ilm Wal-Huda UK Notes to the Accounts for the period ended 31 March 2021
| 5 Land, buildings, equipment and fittings Land £ Cost At 1 April 2020 150,000 Additions / Improvements - At 31 March 2021 150,000 Depreciation At 1 April 2020 - Charge for the year - At 31 March 2021 - Net book value At 31 March 2021 150,000 At 31 March 2020 150,000 6 Creditors Analysis of creditors: 2021 £ Accruals 28,797 28,797 |
5 Land, buildings, equipment and fittings Land £ Cost At 1 April 2020 150,000 Additions / Improvements - At 31 March 2021 150,000 Depreciation At 1 April 2020 - Charge for the year - At 31 March 2021 - Net book value At 31 March 2021 150,000 At 31 March 2020 150,000 6 Creditors Analysis of creditors: 2021 £ Accruals 28,797 28,797 |
Fittings and Total Buildings equipment £ £ £ 722,582 147,458 1,020,040 - 2,250 2,250 |
|---|---|---|
| 150,000 | 722,582 149,708 1,022,290 |
|
| - - |
- 86,248 86,248 - 7,485 7,485 |
|
| - | - 93,734 93,734 |
|
| 150,000 | 722,582 55,975 928,557 |
|
| 150,000 | 722,582 61,210 933,792 |
|
| 2021 £ 28,797 28,797 |
2020 £ 8,861 8,861 |
7 Analysis of fund assets and liabilities
| Tangible fixed assets Current assets Current liabilities |
Restricted Unrestricted income Total funds funds 2021 £ £ £ 928,557 - 928,557 111,684 - 111,684 (28,797) - (28,797) |
|---|---|
| 1,011,443 - 1,011,443 |
8 Transactions with trustees and related parties
Trustee remuneration and benefits
| Remuneration paid: Name of trustee Mufti Abdul Samad Ahmed |
2021 £ 8,884 |
2020 £ 11,392 |
|---|---|---|
The remuneration paid to Mufti Abdul Samad Ahmed is authorised by the Trust Deed. The above payments are for services to support the activities of the charity and the payments are comparable to other staff in similar position.
There were no other benefits, expenses or remuneration paid to the Trustees or persons connected to them.
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Jamiatul-Ilm Wal-Huda UK Notes to the Accounts for the period ended 31 March 2021
| 9 Details of certain items of expenditure 2021 Fees for examination of the accounts £ Independent examiner’s fees 200 10 Employees 2021 Number Average number of employees 32 |
2020 £ 200 |
|---|---|
| 2020 Number 32 |
No employee received emoluments of more than £60,000.
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