2022-03-31-accounts

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The Association of Islamic Charitable Projects

A Beacon of Light in a Time of Prevailing Darkness (AICP UK) The Resounding Voice of Moderation

Annual Report and Financial Statements For the 12 Months Ended 31 March 2022

Association Of Islamic Charitable Projects Registered Charity Number: 1045220

	Page
Legal and administrative information	3
Trustees' annual report	4 - 6
Independent examiner’s report	7
Statement of financial activities	8
Balance sheet	9
Notes to the financial statements	10-13

TRUSTEES & OFFICERS

Dr Ashraf Malhas Hadi Fayed Shahid Rauf Bilal El-Fares

Chairperson

Dr Ashraf Malhas

REGISTERED CHARITY NO:

1045220

CORRESPONDENCE ADDRESS

42 Yardley Green Rd Bordesley Green Birmingham B9 5QF

23 Thurnview Rd AICP Centre 26 Wadsworth Road Evington Francis Street Perivale Leicester Halifax Middlesex LE5 6HL HX1 5JY UB6 7JZ

BANKS

HSBC plc Granby Street Leicester LE1 6EP

Natwest plc 315 Station Road Harrow, Middlesex HA0 3LF

ANNUAL REPORT

Objectives

(1) TO ADVANCE THE EDUCATION OF THE PUBLIC IN THE ISLAMIC RELIGION AND CULTURE AND THE ARABIC LANGUAGE. (2) TO ADVANCE THE RELIGION OF ISLAM. (3) TO RELIEVE MUSLIMS WHO ARE IN CONDITIONS OF POVERTY, SICKNESS, DISTRESS OR SUFFERING FROM DISABILITY. (4) TO TAKE CARE OF THE NEGLECTED YOUNG AND THE ELDERLY

Public benefit

Our objectives are set to reflect our faith and community aims. Each year the trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have complied with their duties as detailed in the Charities Act 2011 section 17(5) by reviewing the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

Our aims remain to educate the Muslim and non-Muslim public in the religion of Islam and the culture and morals of the Muslims according to traditional Sunni teachings. To establish educational programmes that protect our communities from religious extremism and radicalisation and carry out activities to help make our areas we work in peaceful, vibrant and harmonious communities.

Charity Structure and Legal Status

The AICP was registered with the Charity Commission on 17 February 1994. The AICP’s objectives and powers are set out in its Constitution.

Regional heads are in charge of activities in furtherance of the charities objectives. All expenditure and activities must be agreed with the Chairman and, if required, approved within committee meetings.

Charitable Activities

AICP is part of a global movement working towards a just and harmonious society. We have two principal aims: first to educate people of all backgrounds about Islamic culture and morals, and second to warn against violent extremists who contradict these teachings. In our activities throughout the UK, we work towards establishing a Muslim community that contributes to the betterment of society. Our organisation has a long history of fostering good relations with our non-Muslim neighbours and we continue to work towards the goal of a peaceful and productive society.

The members of the AICP are diverse in their backgrounds and we embrace a wide range of nationalities and cultures. We have well-established programmes aimed at educating new Muslims in the practice of their faith. We have established Sunday schools where we educate children and adults about Islamic culture and history in order to dispel misconceptions that have been encouraged by misguided groups.

From the beginning, our organisation has been deeply conscious of the problems that are faced by the Muslim community. We have monitored with alarm the rise of deviant groups that have misguided a minority of community-members and encouraged them to become involved in a range of anti-social behaviours. We have a long history of educating people of all backgrounds in the evils of such groups.

AICP UK believes that the key to dealing with this crisis is empowerment through learning. Students leave our classes equipped with the tools that they need to protect themselves and their families from the contagion of deviant propaganda. The religious knowledge that we impart is derived from the soundest scriptural sources.

Achievement & Performance

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit both to those who have used our community centres and educational facilities as well as the wider community in the cities we operate in.

Spring and autumn recreational and educational camps.
Annual UK talks during special religious occasions such as Ramadan.
Permanent teacher education facility.
Weekly Friday prayer congregations and meetings in towns and cities throughout the UK.
Seminars to improve knowledge base for teachers/volunteers.
Educational and recreational activities for children during school holidays.
Weekly religious education seminars and lessons for the public in the different cities we have a presence.
Organising festivals and events for different religious celebrations such as the Islamic new year, ^Eed festivals and commemorating the birth of the prophet MuHammad.
We have combined resources and included The Northern Lights Preschool as one of our main Educational projects in Yorkshire.
We give food out usually at the celebration events around RamaDaan and ^Eed etc as per the Muslim traditions.
We are increasing also in all branches more youth and sport activities to encourage younger generation to get involved more in physical activities and living Healthy lifestyles, mentally, spiritually and physically.

Membership

The men and women of the AICP are diverse in their backgrounds and vary widely in their national origins, ethnicity and age. Our organisation attracts people from virtually every walk of life.

Financial review

Going concern:

The accounts have been prepared on a going concern basis, the charity has sufficient liquid funds to meet its liabilities as they fall due and expenditure is not authorised unless sufficient funds are in place.

Principle funding sources are from regular member donations, standing orders, funding for the preschool as well as parent contributions for after school education programmes and rental income.

Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Overall, the trustees are happy with the financial health and operations of the charity. There are stable streams of income from different activities nationally. Things are stable and we are trying to strengthen existing educational centres and programmes as well as trying to grow in different areas of our work, especially in secular education. In 2021/22, we had Cafes at two of our centres, to attract new people to our centres and activities. However these were majorly impacted during the covid-19 pandemic and we had to close these down thereafter

Current year gains as per the statement of financial activities will be ploughed back into the charity’s day-to-day running of activities.

Reserves policy

The total funds of the charity have increased by £51k from £1.84m to £1.89m. Reserves not represented by the charity's properties and previous years surpluses, are retained mainly in bank

accounts (£473k). The policy on unrestricted reserves is that these will be accumulated to allow the charity to operate and meet its objectives and a day to day basis.

Future Developments

Looking to the future, AICP UK aims to fulfil the following objectives:

Use the internet and multimedia technology to advance the cause of religious moderation and tackle issues of violent extremism and radicalisation within UK communities.
Plan group Umrah & Hajj (pilgrimage) trips.
Establish a reference library which will include a collection of classical manuscripts in microfilm and print form; this will be made available to Muslim and non-Muslim scholars and students around the UK.
Establish after-school educational and recreational programmes throughout the UK.
We also aim to facilitate and support the openings of a primary school and other pre-schools in the future and thus provide the highest quality of education to children within our communities; there we will support our young people to become educated and moral-minded members of modern British society.
We purchased a new building in Harrow, Greater London in July 2019. This is now run as a new centre for us to be able to establish educational provisions as well as tuition services and other knowledge circles.

Independent Examiner’s Report on the Accounts of the Association of Islamic Charitable Projects

Respective responsibilities of trustees and independent examiner.

The charity trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required this year (under section 43(2) of the Charities Act 1993 (The Act)) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts (under section 43(3)(a) of the Act);
Follow the procedures laid in the general directions given by the Charity Commissioners (under section 43)7)(b) of the Act; and
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 Commissioners. 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 I do not express an audit opinion on the accounts. Independent examiners statement

In connection with my examination, no matter has come to my attention;

1) which gives me reasonable cause to believe that in any material respect the requirements;
to keep accounting records in accordance with section 41 of the 1993 Act. and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act. have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 24/01/2023 Name: Mr Mudassar Mahmood

Chartered Certified Accountant

Address: 10 Percy Street, HD2 2RX, Huddersfield

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2022

INCOMING RESOURCES Notes Restricted Funds Income and Endowments from: Donations and legacies 2 Charitable & Educational Programmes Other Grants Income 74,342 Income from Charitable activities: CMBC Early Education Funding (TNL Preschool) & Private/OSH fees 143,065 CMBC DCATCH Funding (TNL Preschool) - Income from other trading activities 3 Investment Income 4 TOTAL INCOMING RESOURCES 217,407 EXPENDITURE ON Raising Funds Charitable Activiites General charitable activity 5 TOTAL RESOURCES EXPENDED SURPLUS/(DEFICIT) Net Movement in funds Reconciliation of funds Total Funds brought forward Total Funds carried forward	Unrestricted Funds 228,474 49,605 21,500 61,751 3,364 74,819	Total - 228,474 49,605 95,842 - 204,816 - 3,364 74,819 -
	439,511	656,918
	- 605,795 605,795	- - 605,795
		605,795

		51,123

		51,123
		1,836,182
		1,887,305

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

BALANCE SHEET AS AT 31 MARCH 2022

Notes Fixed Assets Tangible Assets 6 Current Assets Stock/Booklets for Distribution Debtors & Prepayments Cash at bank & in hand 7 TOTAL ASSETS Creditors - Amounts falling due within one year Creditors / Accruals Creditors - Amounts falling due after more than one year Private Loans for Property 8 Bank Mortgages 9 Net Assets The Funds of the charity Accumulated Funds: Total Funds Brought Forward Current Year Earnings TOTAL CHARITY FUNDS	2021/22 2020/21 £ £ 2,460,737 2,513,593 - - - 477,923 418,715
	477,923 418,715
	2,938,660 2,932,308 - - 112,190 112,190 939,165 983,936
	1,887,305 1,836,182
	1,836,182 1,503,876 51,123 332,306
	1,887,305 1,836,182

These financial statements were approved by the Trustees on the 23[rd] of January 2023

Signed on behalf of the trustees

Signed: Print Name: MR SHAHID RAUF Signed: Print Name: DR ASHRAF MALHAS

Notes to the financial statements for the year ended 31 March 2022

1. Accounting Policies

Basis of preparation of financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Fund Accounting

The bank and cash balances comprise of unrestricted funds, which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Unrestricted funds related to specific grant funding related to The Northern Lights Pre-school.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably

Bank receipts (Interest receivable)

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity, this is normally upon notification of the interest paid or payable by the bank

Tangible fixed assets and depreciation

Depreciation is provided for using rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Freehold property	– 2% straight-line method
Fixtures & Fittings	– 25% straight-line method
Equipment	– 25% straight-line method

Taxation

The charity is exempt from tax on its charitable activities.

2 Donations and Legacies Donations from Members General Donations & Collections HMRC Gift Aid 3 Income from other trading activities General Sales 4 Investment Income Rental Income Bank receipts 5 Direct Costs of Charitable Activities Administration & Management & Legal costs Cleaning & waste management Educational Services & Consultancy Specific Events and Programmes Books Consumables Fixture and fittings Food and Drink Office, IT and Other Equipment Building works, Renovations and maintenance Printing, postage & stationary Recreation, arts & crafts Rent, Hall & Room Hire Sundry Travel Teaching Resources Mortgage Interest Paid Utilities (Gas, Elec, Water, Phone, Waste) Payroll inc PAYE and NI Qurbani Programme Rates & C/Tax Bank Charges Depreciation	2021/22 £ 212,724 15,750 -
	228,474
	£ 3,364
	3,364
	£ 74,762 57
	74,819
	£ 10,663 1,846 26,000 15,607 949 983 165 6,474 5,823 54,884 5,519 684 2,871 1,008 1,829 4,046 24,054 67,415 286,311 33,920 1,814 74 52,856
	605,795

6. Tangible Fixed Assets

Cost At 1 April 2021 Additions Disposals At 31 March 2022 Depreciation At 1 April 2021 Charge For year At 31 March 2022 Net Book value At 31 March 2021 At 31 March 2022	Land & Buldings £ 2,617,806 2,617,806 104,712 52,356 157,068 2,513,093 2,460,737	Plant, Machinery, Equipment including vehicles £ 35,040 35,040 35,040 - 35,040 - -	Fixtures & Fittings £ 83,504 83,504 83,004 500 83,504 500 0 -	Other £ - - - - - -	Total £ 2,736,350 - -
					2,736,350

					222,756
					52,856
					275,613
					2,513,593 2,460,737

7. Cash at Bank & In Hand

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Cash In hand 4,031 3,307
Bank Balances 473,892 415,408
Total 477,923 418,715
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Current year bank balance includes £110k relating to funds held by and to be used for The Northern Lights Pre-school Halifax.

8. Private Loans

£112,190 represent Interest Free Loans taken from members in order to purchase new education and community centres in Halifax & London.

9. Mortgages

Mortgages relate to the outstanding amounts for the purchase of the AICP buildings located at: VGC House centre, Perivale, London (purchased in January 2013) 84 Gayton Road, Harrow, Greater London (purchased in June 2019)

10. Surplus

Current Year surpluses are unrestricted funds for the usage towards the running of the charity and the pre-school. We have combined resources and included The Northern Lights Preschool within our accounts.

11. Trustees’ Remuneration and benefits

Of the trustees, it is noted that the following have contracts of employment with the charity, and are not being paid for trustee duties, rather in their capacity within the following specific duties:

Mr Shahid Rauf – Head of administration and finance

12. Related Party Disclosures

Mr Mohammad Fayed (connected person to trustee Mr Hadi Fayed) – Has an employment contract as a branch lead and teacher.

13. Staff costs and the costs of key management personnel

The average monthly number of employees during the year was as follows:

	2021/22	2020/21
Charitable Staff	38	32

No employees received emoluments in excess of £60,000