Charity registration number: 1020165
Jamiatul-Ilm Wal-Huda UK
Report and Accounts
31 March 2023
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 2023
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 2023
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 delivered a full learning offer with focus on catching up on any lost learning due the previous Covid Pandemic.
During this reporting period the joy of celebrating the graduation ceremony of 15 Hifz students and 36 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 2022 the Charity achieved record results in its GCSEs, 80% of the students aged 15 achieved levels 5 to 9 or higher in their GCSEs (including English and maths and 95% 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 there were also significant improvements in all key subject and curriculum areas. AS alluded to in previous reporting years we also have developed and now offer our own in house A level college courses to our students on our site and this has led to improved outcomes for our students.
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. 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 community cohesion initiatives.We also hosted numerous visits from Ministers of various faiths.
We partnered with an organisation called IMO to deliver Careers and Employability advice to our students and also projects on promoting healthy eating amd participating in activities connected with Children in Need. They also delivered Gambling addiction awareness course and also Personal Finance training.
We also hosted an event by the Lancashire Constabulary and the Army and other Agencies aimed at promoting them as a career path for people from ethnic communities.
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.
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.
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Jamiatul-Ilm Wal-Huda UK Trustees’ annual report for the period ended 31 March 2023
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 (2021-22: 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.
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Jamiatul-Ilm Wal-Huda UK Trustees’ annual report for the period ended 31 March 2023
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: 15/08/2023 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 2023.
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.
It is my responsibility to:
-
l examine the accounts under section 145 of the Charities Act,
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l to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
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l to state whether particular matters have come to my attention
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
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: 15/08/2023 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 2023
| Notes Restricted Unrestricted income Endowment Total funds funds funds 2023 £ £ £ £ Income 3 Income and endowments from: Donations and legacies 35,143 - - 35,143 Charitable activities 647,911 - - 647,911 Other 14,134 - - 14,134 Total 697,188 - - 697,188 Expenditure 4 Expenditure on: Charitable activities 678,088 - - 678,088 Net income/(expenditure) for the year 19,101 - - 19,101 Reconciliation of funds Total funds brought forward 938,438 - - 938,438 Net incoming resources for the year 19,101 - - 19,101 Total funds carried forward 957,539 - - 957,539 |
Total 2022 £ 5,134 554,572 10,309 570,015 643,020 (73,005) 1,011,443 (73,005) 938,438 |
|---|---|
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Jamiatul-Ilm Wal-Huda UK Balance Sheet At 31 March 2023
| Notes Restricted Unrestricted income Total funds funds 2023 £ £ £ Fixed assets Tangible assets 5 920,928 - 920,928 920,928 - 920,928 Current assets Cash at bank and in hand 50,463 - 50,463 50,463 - 50,463 Creditors:amounts falling due within one year Trade creditors and accruals 6 13,852 - 13,852 Net current assets 36,611 - 36,611 Net assets 957,539 - 957,539 Funds of the Charity 7 Unrestricted funds 957,539 - 957,539 Total funds 957,539 - 957,539 |
Total 2022 £ 921,071 921,071 37,669 37,669 20,302 17,367 938,438 938,438 938,438 |
|---|---|
Approved by the Board of Trustees and signed on its behalf by
(Mufti) Abdul Samad Ahmed Date: 15/08/2023 Trustee
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Jamiatul-Ilm Wal-Huda UK Notes to the Accounts for the period ended 31 March 2023
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.
Endowment Waqaf funds
Endowment Waqaf funds as applied to mosque property is a religious endowment. The properties under Waqaf endowment are dedicated to Allah SWT for public benefit on a perpetual basis. Restricted Fixed Waqaf funds cannot be gifted, granted or disposed.
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Jamiatul-Ilm Wal-Huda UK Notes to the Accounts for the period ended 31 March 2023
| 3 Analysis of income Donations and legacies Donations Total Charitable activities Fees receivable Other Total Other Solar electricity income HMRC JRS grant Total Total income 4 Analysis of expenditure Expenditure on charitable activities Wages and paye 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 Equipment expensed Depreciation Telephone and internet Subscriptions and software Stationery, postage and printing Accountancy fees Payroll fees Independent examiner's fee School Inspection fees Bank charges Total Total expenditure |
Restricted Unrestricted income 2023 funds funds Total funds £ £ £ 35,143 - 35,143 35,143 - 35,143 636,977 - 636,977 10,934 - 10,934 647,911 - 647,911 14,134 - 14,134 - - - 14,134 - 14,134 697,188 - 697,188 Restricted Unrestricted income 2023 funds funds Total funds £ £ £ 344,036 - 344,036 6,040 - 6,040 322 - 322 4,424 - 4,424 65,222 - 65,222 26,454 - 26,454 99,694 - 99,694 59,861 - 59,861 1,766 - 1,766 14,122 - 14,122 8,787 - 8,787 - - - 3,975 - 3,975 25,678 - 25,678 - - - 7,872 - 7,872 1,305 - 1,305 35 - 35 1,910 - 1,910 550 - 550 951 - 951 200 - 200 4,786 - 4,786 98 - 98 678,088 - 678,088 678,088 - 678,088 |
2022 Prior year £ 5,134 5,134 542,775 11,797 554,572 4,846 5,463 10,309 570,015 2022 Prior year £ 323,390 3,256 476 6,442 43,357 21,639 85,645 59,381 1,766 7,379 9,191 74 3,785 56,317 160 7,485 2,114 1,553 2,993 600 1,216 200 4,601 - 643,020 643,020 |
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Jamiatul-Ilm Wal-Huda UK Notes to the Accounts for the period ended 31 March 2023
5 Land, buildings, equipment and fittings
| Buildings £ Cost At 1 April 2022 722,582 Additions / Improvements - At 31 March 2023 722,582 Depreciation At 1 April 2022 - Charge for the year - At 31 March 2023 - Net book value At 31 March 2023 722,582 At 31 March 2022 722,582 6 Creditors 2023 Analysis of creditors: £ Accruals 13,852 13,852 7 Analysis of fund assets and liabilities Unrestricted funds £ Tangible fixed assets 920,928 Current assets 50,463 Current liabilities (13,852) 957,539 |
Fittings and Total equipment Land £ £ £ 149,708 150,000 1,022,290 7,728 - 7,728 157,436 150,000 1,030,018 101,219 - 101,219 7,872 - 7,872 109,091 - 109,091 48,345 150,000 920,928 48,489 150,000 921,071 2022 £ 20,302 20,302 Restricted income Total funds 2023 £ £ - 920,928 - 50,463 - (13,852) - 957,539 |
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8 Transactions with trustees and related parties
| Trustee remuneration and benefits Remuneration paid: Name of trustee Mufti Abdul Samad Ahmed |
2023 £ 11,888 |
2022 £ 10,197 |
|---|---|---|
The remuneration paid to the above named trustee 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 2023
| 9 Details of certain items of expenditure 2023 Fees for examination of the accounts £ Independent examiner’s fees 200 10 Employees 2023 Number Average number of employees 34 |
2022 £ 200 2022 Number 33 |
|---|---|
No employee received emoluments of more than £60,000.
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