The Charity Registration Number is=_ 1041647 TARIQA BURHANIYA DISUQIYA SHADHULIYA Report and Accounts 6 April 2024
TARIQA BURHANIYA DISUQIYA SHADHULIYA Trustees, Annual Report for the year ended 6 April 2024 The Trustees present Iheir Report and Accounts for Ihe year ended 6 April 2024. Reference and administrative details The charity name. The legal name of the charity is:_ TARIQA BURHANIYA DISUQIYA SHADHULIYA. The charity is also known by its operating name, TBDS. The charitys areas operation and UK charitable registration. The charity is registered in England & Wales with the Charity Ccwnmission in England & Wales ICCEWI with charity number 1041647. The charity doe5 riot operate in any oversea5 jurisdictions. Legal stmcture of the charity The charity is constillrted as an unincortM)rated charity, established by a written constitution. The governing document of the charity is the written Constitution approved by the membeis and endorsed by the Charity Commission in England & Wales {CCEWI . The governing document is dated 05 Seplember 1994 There are no restrictions in the goveming documents on Ihe 0ratIon of the Charity or on its investment powers other than those imp)sed by Charity Law. The trustees are all indimduals The principal operating address, telephone number. email and web addresses of the POBOXN 1 THORPE CLOSE, LONDON W10 5XL Telephone 07866699995 Email Address info@burhaniya.or.uk Web address www.burhaniya.org.uk
TARIQA BURHANIYA DISUQIYA SHADHULIYA Trustees, Annual Report for the year ended 6 April 2024 The Trustees in office on the date the report was approved were-.- Khalid Abushamma Elrashid Muslafa Mohamed Idris Mohamed Kardaman Yasin Abd Elatif Osman Hassan Elraih The following persons served as Trustees during the year ended 6 April 2024 :. The trustees who served as a trustee in the rewrting period were as shown above, and there were no changes during the year. or in the peri(xl between the year end and the approval of the accounts.
TARIQA BURHANIYA DISUQIYA SHADHULIYA Trustees, Annual Report for the year ended 6 April 2024 Objects and activities of the charity The objectives and activities of the charity. Tariqa Burhaniya Disuqiya Shadhuliya ITBDSI, focus on promoting education, social inclusion. poverty relief. and overall well-being for Ihe public benefit. The charity aims to enhance educational opportunities for both young people and adults by offering guidance. moral support, and financial assistance where needed. It also provides academic tutoring, English language classes. and workshops to strengthen family relationships and communication skills. Social inclusion is another key focus. with efforts to bridge generational gaps through interactive programs and activities that foster connections between youth and the eldedy. The charity organizes inikn'atives lo combal loneliness among the eldedy and provides workshops and training to empower women. particularfy those new to the UK. helping them achieve independence and confidence. For young people. TBDS emphasizes programs that inslill moral values, discipline. and respect. aiming lo help them avoid hamiful influences like gang culture or radicalization. In addressing poverty. the charity offers material and financial support to low-income families and individuals, alongside fo(Kl and clothing distribution. It also provides skill- building workshops and debt counseling to alleviale financial hardship. Additionally, TBDS prioritizes menlal, ernolional, and spiritual well-being. It hosts communal gatherings and charitable events lo foster a sense of belonging, offering activities like meditation classes, retreats. and inspirational talks. Faith-based counseling and creative programs, including music and art wth spiritual themes, are designed to promote resilience, inner peace, and connection with higher values. These efforts collectively aim lo uplift and support the community in meaningful and holistic ways. The main activities undertaken in relation to t1e purposes during the year. During the year, the charity focused on a range of activities aligned with its objectives to advance education. promote social inclusion, alleviate povety, and enhance mental, emotional. and spiritual well-being. Educational efforts included providing academic tutoring for GCSE and A-Level students, offering English language dasses to non-native speakers, and supporting individuals through guidance and. where necessary, financial assistan to pursue educational opportunities. Workshops were held to help families strengthen relalionships Ihrough improved communication and conflict resolution skill5. To promote social inclusion, the charity organized programs that fostered intergenerational engagemenl, such as knowledge exchange workshops connecting youth and the elderly. It conducted activities to combat loneliness among the eldedy and offered training sessions for women, particulady newcomers to the UK, to help them build confidence and independence. For young people, structured programs focused on instilling values such as respect and discipline. providing them with tools to avoid negative influences like gang involvement or radicalization. Efforts to alleviate poverty included distributing food. dothing. and financial assistsnce lo those in need, as well as hosting skill-building workshops and providing debt counseling to support individuals in overcoming financial challenges. The charity also prioritized mental and emotional well-being by organizing community gatherings and events lo nurture a sense of belonging and resilience. Spiritual growth was encouraged Ihrough meditation classes, retreats. and inspirational talks, while faith-based counseling addressed emotional and spiritual challenges. Creative activities. including music . chanting, and art focused on spiritual themes. further enriched community engagement and promoted holistic well-being. These activilies reflected the charity's commitment to supporting the community in comprehensive and impactful ways.
TARIQA BURHANIYA DISUQIYA SHADHULIYA Trustees, Annual Report for the year ended 6 April 2024 The main activities undertaken during the year to further the charity's pury)ose ftir the public benefit. During the year, the charity engaged in various activities designed to further its purpose for the public benefit. It worked to promote soual inclusion by organizing programs that fostered meaningful connections between differenl generations, such as workshops that facililated knowledge exchange between youth and the elderly. Activities We also held lo address loneliness among the elderty. creating opportunities for engagement and a sense of community. Women, particularly those new to the UK. were supported through training sessions airned at building Conffiden and independen, empowering thern lo navigate their new environments SussfUlly. The charity also focused on alleviating poverty by providing essential material and financial assistance to individuals and families in need. This included food and clothing distribution, as well as skill-building workshops and debt counseling to help participants improve their financial stability and overcome economic challenges. To enhance mental, emotional, and spiritual well-being. the charity hosted regular community gatherings and events that encouraged a sense of belonging and connection. Meditation classes, retreats. and inspirational talks were organized to promote inner peace and resilience. Additionally. failh-based counseling sessions were offered to help individuals address emotional and spiritual challenges. while creative activities such as music, chanting, and art centered on spiritual themes engaged the community and nurtured holislic well-being. Through these activities, the charity demonstrated its dedication to supporting and uplifting the community in meaningful and impacthjl ways. The main achievements and perfonnance of the charity during the year. During the year, the charity achieved significant progress in advancing its objectives and delivering meaningful support to the community- Efforts to promote social inclusion saw the successful implementation of programs that bridged generational gaps, f05tering mutual understanding and collaboration between youth and the elderty. The charity effectively reduced isolation among the elderly through organized activities thal created opportunities for engagement and a sense of belonging. Women, particularly those new to the UK, benefited from tailored training sessions that helped them build independence and confidence, enabling them to integrate more effectively into society. In ils commitment to alleviating povety. the charity provided essential material and financial 5UPPOrt to individuals and families facing economic hardship. This induded the distribution of food and clothing. as well as hosting skill-building workshops and debt counseling sessions thal empowered participants to improve their financial situalions and reduce vulnerabilities. The charity also made significant stride5 in enhancing menlal, emotional, and spiritual well- being within the community. Through communal gatherings and events, it nurtured a sense of connection and support, reducing feelings of loneliness and disconnection. Meditation retreats, inspirational talks, and faith-based counseling sessions addressed emotional and spiritual challenges, promoting resilience and inner peace. Creative initiatives such as music, chanting, and art programs centered on spiritual themes brought people together and reinforced a sense of shared purpose and cultural enrichment. These achievements reflect the charity s dedication to making a lasting. positive impact on the lives of the individuals and communities it Sees.
TARIQA BURHANIYA DISUQIYA SHADHULIYA Trustees, Annual Report for the year ended 6 April 2024 The differen the charity's perf0rrnan during the year has made to the beneficiaries of the charity.The charity's performance during the year has had a profound impact on the lives of its beneficiaries, fostering meaningful improvements in their well-being and quality of life. For many eldedy individuals, the charity's programs offered a vital sense of connection and community, significantly reducing loneliness and creating opportunities for engagement and support. These activities helped build stronger intergenerational relationships, enriching both the eldedy and the youth who participaled in knowledge- sharing and mutual understanding initialives. Women, particulady those new lo the UK. experienced a transformative change as a result of tailored workshops and training sessions that enhanced their confidence. independence, and ability to integrate into their new communities. This empowerment allowed them to navigate personal and professional challenges with greater resilience and purpose. The focus on mental. emotional, and spirilual well-being brought renewed hope and resilience lo many beneficiaries. Communal gatherings. meditation sessions, and faith- based counseling provided much-needed emotional support, reducing feelings of isolation and fostering a sense of belonging. Crealive activities, including music and art ntered on spiritual themes, inspired personal growth and a deeper sense of purpose. These efforts collectively helped beneficiaries feel supported, valued, and empowered to lead more fulfilling lives. The charity's work has made a tangible difference, crealing positive ripple effects that extend beyond the immediate benefits lo foster long-temi personal and community development.
TARIQA BURHANIYA DISUQIYA SHADHULIYA Trustees, Annual Report for the year ended 6 April 2024 Financial review The charitys financial position at the end of the year ended 6 Apn"12024 The financial p051tion of the charity al 6 April 2024 and comparatives for the prior period, as more fully detailed in the accounts. can be summarised as follows=_ 2024 2023 Net income 1.189 112,3641 Unrestricted Revenue Funds avaiLqble for the general purposes of the charily 38.021 36.832 Total Funds 38,021 36,832 Financial review of the position at the reporting date, 6 Apn"12024 . The trustees are pleased to rewrt that the charity has made significant progress in advancing its purposes during the year. The trustees consider the financial perfomiance by the charity during the year lo have been satisfactory. highlighted by a remarkable increase in donations of neady 90,/0 compared to the premous year. This substantial growth rellecls the generosity of our supporters and the effectiveness of our outreach efforts. Despite this achievement, we remain committed to further expanding our funding base to enhance our capacity to serve our beneficiaries and meet the growing needs of the communities we support.
TARIQA BURHANIYA DISUQIYA SHADHULIYA Trustees, Annual Report for the year ended 6 April 2024 Policies on reserves. The charity maintsins a reserves policy lo ensure financial stability and the ability lo meet its ongoing commitments. The policy airns to hold sufficient reserves to cover unforeseen expenses. protect against funding fluctuations. and ensure the continuity of our programs. Reserves are reviewed regularly by the Iruslees to ensure they remain appropriate and aligned with the charity's operational needs and strategic objectives. Availability and adequacy of assets of each of the funds The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil ils obligations in respect of each fund. Delails of The Independent Examiner Ahtned Ameer W85trnount Accountants Surte 7, Savant House 63-65 Camden High Street London UNITED KINGDOM NW1 7JL
TARIQA BURHANIYA DISUQIYA SHADHULIYA Trustees, Annual Report for the year ended 6 April 2024 Statement of Trustees. Responsibilities The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstsnding the explicit requirement in the extant statutory regulalions,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined lo interpret this responsibility as requiring them to follow Current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019. applicable to all accounting periods beginning on or after 1st January 2019), {The SORPI. - In particular. charity law requires the Trustees. if they prepare accounts on an accruals basis, lo prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the TnJstees are required to =_ - to prepare the accounts in accordan with United lQngdom Generally ACpted Accounting Practice (United Kingdom AcntIng Stsndards and applicable lawl. select suitable accounting pcrficies and apply them consistently,. make judgements and estimates that are reasonable and prudent- prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business., stale whether applicable accounting standards and statements of recommended practice have been followed. subject to any material departures disclosed and explained in the financial slatemenls- The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the slale ol affairs of the charity and ol the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy al any lime the financial position of the charity and which are sufficient to show and explain the charity5 transactions and enable them to ensure that the financial statements comply with regulations made under Ihe Charities Act 2011. 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. The Trustees are also sponsible for Ihe contents of the Truslees. [m)rt. and the statutory wponsibility of the Independent Examiner in relation to the Trustees. report is limited to examining the report and ensuring that, on the fa of the report, there are material inconsi5tenaes wrth the figures disdosed in the rinancial ststernents. This report was approved by the board of trustees on 10 January 2025. Mohamed Ka."daman (Jan 13. 2025 15:41 GMT) MOHAMED KARDAMAN Tnjslee
TARIQA BURHANIYA DISUQIYA SHADHULIYA Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 6 April 2024 I report lo the Trustees on my examination of the financial statements of the charity on pages 12 10 20 for the year ended 6 April 2024 which have been prepared in accordance with the Charities Act 2011 (the Act} and with the Financial Reporting Stsndard 102. (effective 1st January 20161 adapted to meet the needs of unincorporated organisations. as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019). (The SORPI, published by the Charrty Commission in England & Wales ICCEW) , and under the historical cost convention and the accounting policies set out on page 19. Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report As described on page 9. you, the chariws Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities. and for being sats'sfied that Ihe financial slalemenls give a true and fair view. The Trustees consider that the audit requirement of Section 144{11 of the Charities Act 2011 (the Act) does not apply. and that there is no requiremenl in the Goveming Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the finanual statements are not required to be audited under any legal provision. or otherwise, and are eligible for independent examination, it is my responsibility to.'- 81 examine the financial statements of the chartty under Section 145 of the Act- bl follow the applicable procedures in the Directions given by Ihe Charity Commission under section 14515)Ibl of the Act. Basis of Independent Examinerfs Statement and scope of work undertaken I report in respect of my examination of the charitys financial statements carried OLJt under s145 of the Act. In carying out my examination, I have followed all the applicable Direcb'ons given by the Charity Commission under section 14515)Ibl of the Act setb.ng out the duts.es of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. 11 also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that. on a lest basis of evidence relevant to the amounts and disclosures made, the financial statements compty with the SORP. The procedures undertaken do not provide all the evidence that would be required in an audit. and information supplied by the Trustees in Ihe course ol Ihe examination is not subjected lo audit lesls or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
TARIQA BURHANIYA DISUQIYA SHADHULIYA Consequently, I do not express an audil opinion on the view given by the financial statements, and in particular, l express no opinion as to whether the financial statements give a true and fair view of the affairs of Ihe charity, and my report is limited lo the matters set out in the ststemenl below. I planned and performed rny examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising Ihe report l obtained written assurances from the Trustees of all material matters. Independent Exarniner's Statement. Report and Opinion Subject to the limitations upon the scope of my work as detailed above. I have completed my examination.. and can confimi that'.- This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145151{b) of the Act which may be applicable., and that no material matters have come tr) my attention in connection with the examination giving me cause to believe that in any material respect.'- accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011- the financial slalements do nol accord with those records- or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Chartties (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view, which is not a matter considered as part of an independent examination- have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities} 2019. applicable to all accounting periods beginning on or after 1 st January 2019). (The SORPI. I have no concems and have come acros5 no other rnatters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Signed:. Ahmed Ameer- Independent Examir Suite 7, Savant House 63-65 Camden High Street London England NW17JL This report was signed on 10 January 2025 10
TARIQA BURHANIYA DISUQIYA SHADHULIYA - Statement of Financial Activities for the year ended 6 April 2024 Statement of Financial Activities for the year ended 6 April 2024 SORP Ref cent year UnreSt¢te Funds Current year Restrl¢ted Funds Current year Totsl Funds 2024 2024 2024 Income & Endowments from: Donations & Legacies A1 27.014 27.014 Expenditure on.. Charitable activities B2 25.825 25,825 Totsl expenditure 25.825 25.825 Net income for the year 1.189 1.189 Net incomo aftar transfers 1.189 1,189 Net movement in funds 1.189 1.189 Re¢on¢iliation of fvnds=_ Total funds brought forward 36,832 36.832 Total funds carried forward 38,021 38,021 The 'SORP Ref indicated al)ove is the ¢lassifi(3tion of income set out in the fom)al SORP documents. As required by paragraph 4.60 of the SORP, the broughl forward and carried forward fijnds atrx)ve have been agreed lo the Balance Sheet. A separate Slalernenl of Totsl ReCCniSed Gains and Losses is not required a5 this statement includes all recognised gains and losses. I the prior year transactions were unrestricted ilems, and no further analysis is required l activities derive from continuing operations The notes attached forni an integral part of these a¢¢ounts. All activities derive from continuing operations The notes attached fomi an integral part of these accounts.
TARIQA BURHANIYA DISUQIYA SHADHULIYA - Statement of Financial Activities for the year ended 6 April 2024 Movements in revenue and capital funds for the year ended 6 April 2024 Revenue accumulated funds Unrestricted Restricted Totsl Funds Funds Funds 2024 2024 2024 Accumulated funds brought forvrdrd 36.832 36.832 Recognised gains and losses before transfers 1.189 1,189 38.021 38.021 Closing revenue funds 38.021 38.021 Summary of funds Unrestricted Restricted Total and Designated fund5 2024 Funds Funds 2024 2024 Revenue accumulated ftjnds 38.021 38,021 The notes attached on pages 19 to 20 form an integral part of these accounts. TARIQA BURHANIYA DISUQIYA SHADHULIYA Income and Expenditure Account for the year ended 6 April 2024 as required by the Companies Act 2006 2024 Income Income from operations 27,014 Investment income Gross income in the year before ex¢eptional items 27.014 12
TARIQA BURHANIYA DISUQIYA SHADHULIYA - Statement of Financial Activities for the year ended 6 April 2024 Gross income in the year including exceptional items 27.014 Expenditure Charitable expenditure. exduding depreciation and amortisation Realised losses on disposals of social investments %thich are programme related 25,825 Total expenditure in the year 25,825 Net income before tsx in the financial year 1,189 Tax on surplus on ordinary activities Net income after tax in the finan¢ial year 1,189 Retained surplus for the financial year 1,189 l activities derive from continuing operations In accordance wth the provisions of the Ccmnpanies Acl 2006. the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the speaal nature of the charitys activities. The notes attached form an integral part of these accounts. 13
TARIQA BURHANIYA DISUQIYA SHADHULIYA- Balance SORP Note Ref 2024 Current assets Cash at bank and in hand 38.021 Net current assets 38.021 The total net assets of the charity 38,021 The totsl net assets of the ¢harlty are fvnded by the funds of Ihe ¢harlty. as follows:. Restricted funds Unrestricted Funds Unrestricted Revenue Funds 8 D3 38.021 38.021 Designated Funds Total charity funds 38.021 The 'SORP Ref indicated above is the dasSifatiOn of Balance Sheet items as sel out in the fomal SORP UMentS. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to Ihe SOFA.. The Trustees acknowledge their responsibilrlies for complying wth the requirements of Charity legislation with respect to a¢¢ounling records and the pparatIOn of accounts. The charity is subject lo Independent Examination under chartty legislation, and the report of the Independent Examiner is on page 11. The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so regislered, it would be elKJible lo prepare accounts in accordan with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime. Mohanird Kardaman lJan 13. 2025 15:41 GMT) MOHAMED KARDAMAN Trustee Approved by the board of trustees 10 January 2025 The notes atta¢hed forni an integrdl part of these ac¢ounts. 14
TARIQA BURHANIYA DISUQIYA SHADHULIYA Notes to the Accounts for the year ended 6 April 2024 1 Accounting policies Policies relating to the production of the accounts. Basis of preparation and accounting convention The accounts have been prepared on the accruals basis. under the historical cost convention. and in accordance wtth the Financial Reporting Standard 102, leffective 1st January 20161 and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable tr) all accounting peri¢Kls beginning on or after 1st January 20191. IThe SORP}. published by the Charity Comtllission in England & Wales ICGEWI . and in aCcOrdare wrth all applicable law in the charitys jurisdiction of registration, except that the charity has prepared the finanual statements in accordance with the FRS 102 SORP Islalemenl of Recommended practi for A¢ntIng and Reporting by Charities) 2019. 8pplirable to all accounting periods beginning on or 8fter 1st January 20191. (The SORPI. in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the faet that the extsnt statutory regulations, the Charities (Accounts and Rets} Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice. Golng Concern Under 3.38 and to comply with 3.14. if there are no uncertainties about going Cor Ihis MUST t stated. Under 3.39, rfther8 are uncertainties details must be given. Entertext here to comply Suggested nomal text {whih may require mojffication to meet the arcumslancesl:_ The charitable activities are entirely dependent (M) c(M)tinuing grant aid and voluntary donatK>ns as well as trading revenues. As a consequen, the going concem basis is dependenl on the lulure flow of these uncertain funding streams. Accordingly. the Trustees have obtsined forecasts and. after reviewing the financial forecasts for future periods to 6 April 2025 the Tmstees are satisfied that, at the ts.me of approving the financial statements. il is appropriate lo adopt the going concem basis in preparing the financial statements. Other than these matters. the Trustees are nol aware of any material uncertainites about the chaiitys abilrty to continue as a going concern. Risks and future assumptions The charity identifies several key risks that may irnp its operations. Financial risks includ8 txTrt8ntial r8duct donatK)ns and rising costs, which could affect the chartvs ability to run ils programs. Operational risks such Policies relating to categories of income and income recognition. Nature of income Gross income represents the value, nel of value added lax and discounts. of gctsgs provided to customers and work carried out in respe¢t ol services provided to customers. Categories of Income Income is categorised as income from exchange transactions {contract income) and income from non- exchange transactions Igiftsl. investment incorne and other income. The income the charity receives is approximately equal in value to the gXIS or services supplied by the charity lo the purchaser. Income from a non*xchange transaction is where the charity receives value from the donor wrthout providing equal value in exchange, and Indudes donations ol money. goods and servi$ freely given without giving equal value in exthange. 15
TARIQA BURHANIYA DISUQIYA SHADHULIYA Notes to the Accounts for the year ended 6 April 2024 Income recognition Income, whether from exchange or non exchange transactions. is recognised in the statement of financial activities ISOFAI on a receivable basis, when a transaction or other event results in an increase in the charitys assets or a reduction in its Ikqbilities and only when the charity has legal entiUemenL the income is probable and can be measured relhably. Income subject to temis and condibons which must be met before the Charity is enti to the re50vr¢es is not recognised until the conditions have been rnet l income is accounted for gross. before dedLKting any relaled fees OT costs. Membership subscriptions The incotne and any associated Gift Aid or olher tax refijnd frorn a me[llbsh1p 5ubscripb.on received by the charity in the nature of a gift, is accounted for on the same basis as a donation. The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities. Policies relating to expenditure on goods and services pmvided to the charity. Recognition of liabilities and expenditure A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result ol a past event, and when it is more likely than not that a transfer of economic benefits will be required in setuement. and when the amount of the obligab.on ran be measured or relvably estimated.. Liabilthes arising from future funding commttments and construclNe oblvJations. including perforrnance related grants, where the b"tning or the amount of the future expenditure required to setue the obligation are uncertain, give rise to a provision in the accounts, whth is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilib'es. and is decreased by the utilisath)n of any provision within the period, and reversed rf any provision is no knnger required. These tnovements are charged or credited to the respective funds and activities to which the wovision relates. Volunteers In accordance wth the SORP, and in recognition of the drfficulb.es in placing a Tnonetary value on the contribution from volunteers, the contribution of volunteers is not included wthin the income c)f the charity. However. the trustees value the signfficant ntribuon made to the aclwtbes of the charity by unpaid volunteers and this is described more fill in Note5. Fund Accounting Unrestricted funds are available for use at the discre11c of the truslees in fiJrtherance of the general objectives of the charity. The charity confimis that no designated or restricted funds exist. All funds reiVed are treated as unrestricted and are used at the disueb.on of the Trustees to further the charivs purposes in accordance with ils goveming document. There are no endowment funds. 2 Liability to taxation 16
TARIQA BURHANIYA DISUQIYA SHADHULIYA Notes to the Accounts for the year ended 6 April 2024 The Truslees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purtx)ses. A>r(lIngIy. the Ghartty is potentialty exempt frotn taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 01 the Corporation Tax Act 2010 or Seclion 256 of the Taxath)n ol Chargeable Gains Act 1992. to the extent that such incorne or gains are applEd exclusivety on the spectfio charitable objects of the charity and for no other purpose. Value Added Tax is not rt(weiable by the charrty, and is thef0 included in the ielevant costs in the Slalement of Financial Acb'vities. 3 Winding up or dissolution of the charity If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated lund shall be transferred lo some olher charitable body or bodies having similar Otyects to the charity. 4 Significance of financial instruments to the charitys position In accordance with section 11.35 of the Chants"es SORP IFRS 1021, as amended by SORP BUltin 2, the charity confims that it does not hold any financial instruments. such as loans. derivatives, or hedging arrangements. that would have a significant impact on rts financral postb.on or performance. As the charity does not engage in trng, leThJiThJ, or the use of complex financial instrumenls, there are no related terms. condityons. or risks to disclose. The ¢hariVs financial activities are rnanaged using straightforward banking arrangements, ensuring transparency ar minimizng financial risk. 5 The contrlbutlon of volunteers The charity beneffts greauy from the dedicated sUp)rt of its volunteets. who contribute their time, skills, and energy to help achieve its objectives. Their contributions are vital to ihe success ol our programs and services. enabling us to deliver signtficant impact in advancing our purposes. The value of their efforts. while not quantthed in financial teims, pkys a crucial in supporting the chartty's actwities and reaching the communities we serve. 6 Income and Expenditure account summary 2024 At 7 April 2023 Surplus after tsx for the year 36,832 1,189 At 6 April 2024 38.021 7 Particulars of how particular funds are represented by assets and liabilities At 6 April 2024 Unrestricted Designated funds Re5tricled funds funds Current Assets 38.021 38.021 At 7 April 2023 UnrÈstr6cted Deslgnatèd funds Restrlct8d funds funds Current Assets 36,832 17
TARIQA BURHANIYA DISUQIYA SHADHULIYA Notes to the Accounts for the year ended 6 April 2024 36.832 8 Change in total funds over the year as shown in Note 7 , anatysed by individual funds Funds tffought forward from 2023 Movement In ld5 in 2024 Transfèrs be90n funds in 2024 Soe Note 9 So? Note O Unre5trict8d and designated funds."_ Unrestricted Revenue Funds 36.832 1,189 Total unrestricted and designated fvnds 36.832 1,189 Total charity funds 36.832 1.189 9 Analysis of movernents in funds over the year as shown in Note 8 Other Expendilure Gains & Losses 2024 2024 2024 Unrestricted and designated funds... Unrestricted Revenue Funds 27.014 125,8251 27.014 125.825} 10 Ultimate controlling party The charity is under the control of tts legal rnembers. Every member of the charity has unlimited JnI and several Ik8biltty for the debts of the charity. 18
TARIQA BURHANIYA DISUQIYA SHADHULIYA Detailed analysis of income and expenditure for the year ended 6 April 2024 as required by the SORP 2015 This analysis is classsified by conventional nominal descriptions and not by activity. 11 Donations. Grants and Legacies Current year UnrÈstricted Funds Current year Restricted Funds Current year Total Funds 2024 2024 2024 Donations and gifts from indTviduals Small donations individually less than £1000 23,464 23,464 Total donations and gffts from individuals 23.464 23,464 Current year Unrestricted Funds Current year Restricted Funds Current year Total Funds 2024 2024 2024 Membership subscriptions as donatlons 3,550 3,550 Total Donations. Grants and Legacies Total Donations. Grants and Legacies A1 27.014 27,014 12 Expenditure on charitable activities - Direct spending Current year Unrestricled Fund5 Current year Restricted Funds Currenl year Total Funds Current Year 2024 2024 2024 Travel 2nd Subsistence - Charitable Activities General Charitable costs 6.882 6,882 18.943 18,943 Total direct spending B2a 25,825 25,825 19
TARIQA BURHANIYA DISUQIYA SHADHULIYA Detailed analysis of income and expenditure for the year ended 6 April 2024 as required by the SORP 2015 13 Total Charitable expenditure Current year Unrestrlcted Funds Current year Current year Restrlcted Total Funds Funds Current Year 2024 2024 2024 Total direct spending B2a 25.825 25,825 Total charitable expenditure B2 24825 25,825 I the expenditure in the prior year was unrestricted. PrSor Year Unrtstricted Funds Prlor Year Restricted Funds Prlor Year Total Funds Prior Year 2023 2023 2023 Total direct spending B2a 26,545 26,545 Total charitable expenditure B2 26,545 26,545 20