INDIAN MUSLIM WELFARE SOCIETY (IMWS)
TRUSTEES' ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2020
Charity Registration No. 1067746
INDIAN MUSLIM WELFARE SOCIETY
Financial Statements
Year Ended 30 September 2020
| CONTENTS | |
|---|---|
| Page | |
| Trustees' Report | 1 to 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the accounts | 10 to 16 |
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2020
The trustees present their annual report and financial statements for the year ended 30 September 2020. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and '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)'.
Purpose and activities
The Indian Muslim Welfare Society was established in 1957, the purposes of the charity are:-
- i) To promote harmony as preached and practiced by the Indian Sunni Deobandi School of Thought Muslims between different religious communities living locally and nationally.
ii) To provide and facilitate training, education and employment opportunities for the local community. iii) To carry out charitable and welfare work wherever and whenever as the executive committee think fit. iv) To represent the community at all levels.
The charity trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit issued by the Charity Commission for England and Wales in exercising their duties and trust that this report, together with the IMWS Annual Review and the work the Society does in the community is self evident of this.
Administative details
| Charity Name: | Indian Muslim Welfare Society | |
|---|---|---|
| also known as: | IMWS | |
| Charity Registration Number: | 1067746 | |
| Trustees: Dr Imtiyaz Ahmed Patel | Chair | |
| Mohammed E Laher | Vice-Chair | |
| Rafik Dabhad | Treasurer | |
| Ismail E Patel | Assistant Treasurer | elected 29/2/20 |
| Jafar Daji | General Secretary | |
| Ismail Suleman | Joint Secretary | |
| Ahmed Lunat OBE | Elected Member | |
| Abdul Aziz Daji | Elected Member | |
| Rashid Soni | Elected Member | |
| Mohamed Mulla | Elected Member | |
| Ilyas Norat | Elected Member | |
| Masum Karolia | Elected Member | elected 29/2/20 |
| also served in the year: | ||
| Moulana Hashim Sacha | Assistant Treasurer | retired 29/2/20 |
| Ibrahim Mulla | Elected Member | retired 29/2/20 |
| General Manager: | Nadeem Raja | |
| Charity Office: | Al-Hikmah Centre | |
| 28 Track Road | ||
| Batley | ||
| WF17 7AA | ||
| Advisers: Bankers: Lloyds Banking Group 75 Commercial Street, |
Batley, WF17 5EQ | |
| Accountant: Forrest Burlinson 20 Owl Lane, Dewsbury, WF12 7RQ |
||
| Solicitors: Disken & Co | 20 Bond Street, Dewsbury, WF13 1AT | |
| Independent Examiner: David Webb FCA |
Custodian Trustees: re property
Fakir H. Daji Shabbir Kazi Ebrahim. I. Patel Ebrahim Dockrat
Page 1
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2020
Achievements in the year
During the year the charity has continued its work in the following areas:
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l The Society provides Adult Learning Courses , including English My Way, I.T. and confidence building, etc.
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l The Society provides burial services for its members and non-members alike.
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l Provided a full Muslim Burial Service for the deceased and support for the families due to COVID-19. We provided a dedicated burial team with appropriate PPE to undertake burials during the pandemic.
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l Womens' Sub-committee organised a number of events related to women e.g. workshop on health topics, spiritual enhancement, car maintenance, and arranging women's social dinner evenings.
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l The Society has continued to provide luncheon clubs for widows, elderly and carers in the community.
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l The Society has continued to provide women's aerobic classes and men's keep-fit classes on a weekly basis.
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l The Society ran a successful cricket coaching course for children aged 12 to 18 years at the centre.
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l The IMWS Charity Fund has continued to collect funds for humanitarian causes around the world.
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l The Charity Fund continued to raise appeals and send funds to Gaza , South Gujarat, Yemen and Myanmar.
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l The Society ran a clothes appeal for Pinderfields Hospital.
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l IMWS regularly donates funds to local organisations that provide valuable services to the local community. This year we donated to Kirkwood Hospice , Yorkshire Air Ambulance and the Kirklees Mayor's Appeal .
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l IMWS staff visited the elderly ward with Christmas gifts at Dewsbury Hospital .
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l The Society runs a Youth Club which is attended by more than 35 young people on a regular basis.
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l Regular events on Inter-Faith related issues have been held at the centre.
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l The Society provides a venue for TTC Group, North Kirklees CCG, Learning Curve, Brownies Guides Group. l The Society continues to invest in the refurbishment of Al Hikmah house (main building).
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l New toilet facilities on the ground floor of the Rabia Al-Basri (wedding) Hall were completed.
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l The Society provides an Electric Car Charging Point on site.
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l The Society has refurbished the sport hall including new LED indoor lighting , main reception, foyer and offices.
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l Held meetings with the local police inspector to raise concerns over the increased crime rate in the area.
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l Continued to work closely with seven IMWS affiliated organisations , providing support especially around the implications of the COVID-19 government guidelines, with regular COVID-19 up dates.
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l Held regular meetings with the coroner's office to raise burial concerns in the community.
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l Drug awareness event was organised in partnership with Kirklees council.
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l The Society organised an event on organ donation from an Islamic perspective.
Page 2
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2020
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l The Society organised a General Election Hustings event with all the prospective parliamentary candidates invited.
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l In order to raise awareness about Alzheimer's the Society hosted a play "Ammi is Fine" in partnership with the Alzheimer's Society UK .
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l The Society organised a Health Webinar including on COVID-19 awareness.
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l The Society worked in partnership with the Martin Lewis team - a well-known TV personality, on a project involving distribution of food and other essential item parcels to individuals and families affected by COVID-19. Over 500 individuals and families were given parcels. These included people living in sheltered accommodation.
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l A Members' Dinner was held which provided a good socialising and networking platform for our members.
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l The Society distributed 5,000 free masks in the local community during the height of the first wave of COVID-19.
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l In order to raise awareness, the Society published regular press releases and circulars in its trilingual publication Paigaam . This helped tremendously for people with limited english language skills.
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l Several webinars were organised for the wider community with local clinicians giving advice about the pandemic.
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l Together with the Peace Institute , the Society produced information and advice about the pandemic and how to protect oneself and their families.
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l The Society was also in continued contact with the local authority and the local NHS board so that up-to-date guidance from these authorities to the community can be cascaded down.
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l The Society worked in partnership with the local authority, local food bank, Churches and other community organisations to get referrals for the free food pack distribution .
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l More than 40 volunteers worked tirelessly to deliver various Covid-19 related help to the local community .
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l A volunteer led careers advice service was started.
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l IMWS has achieved Kirklees GAP registration.
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l IMWS also now possesses a Dun & Bradstreet number, which places us on much higher ranks for larger grants with government and other funding streams.
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l IMWS is working very closely with other local and regional partners to make Batley a better place to live and work.
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l All IMWS policies and procedures have been reviewed by the new General Manager and are up to date.
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l IMWS has begun working on new branding and a website and is hoping to launch in December 2020.
Page 3
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2020
Financial review and reserves
The charity collected £133,087 for charitable emergency appeals and causes in the year (2019: £128,786). We collect funds for specific national and international disaster and emergency appeals as well as for maintaining the IMWS Charity Fund to ensure funds are available when needed more urgently. These funds are administered by the IMWS Charity Sub-committee. Each of the appeals income and expenditure is outlined in note 19 to the accounts.
General donations received in the year were £9,934 (2019: £12,071).
Other income comes from: hire of the Al-Hikmah Centre for conferences, weddings and office space £77,058 (2019: £132,995); fees for the use of Sports Hall facilities £31,076 (2019: £37,545); membership fees £22,633 (2019: £23,183); and other services £5,333 (2019: £4,464).
The Paigaam newsletter raised £18,622 (2019: £25,895) from the sale of advertising space and cost £23,676 to produce (2019: £31,470).
Projects received funding of £24,379 (2019: £3,855) against expenditure of £30,641 (2019: £13,033) thus project funds were all used up at the end of the period.
The Society also received £39,995 in Covid-19 Response funding and £42,459 under the government's Job Retention Scheme.
The Burial Service had funds of £18,660 to carry forward, after funds brought forward of £22,618, income in the year of £97,075 and expenditure of £101,033.
Total restricted funds in respect of the IMWS Charity Fund and appeals not yet distributed at the period end were £19,470 (2019: £32,826). Total restricted funds were £38,130 (2019: £55,444).
Designated funds are a contingency fund of £202,447 and a fund representing the land and buildings which amounted to £1,030,987 (2019: £1,050,537).
General reserves, which excludes property and the contingencies, fell by £4,317 in the year (2019: £79,923). General reserves carried forward as at 30 September 2020 were £125,537 (2019: £129,854).
This level of reserves is regarded as sufficient by the trustees, but clearly deficits cannot be allowed to continue over the coming years.
Investment powers
The constitution authorises the charity trustees to make and hold investments using the general funds of the charity, but no such investments are currently held.
Risk management
The trustees have examined operational, financial and business risks that include:
-
l Financial control: by ensuring accounting procedures are followed and access to external funding is maximised; l Commercial operation: by providing premises that operate within Health and Safety guidelines and are safe, warm, accessible for users to feel comfortable and enjoy;
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l People: to inform members of updates and promoting IMWS as a facility that can be accessed by the entire local and surrounding community;
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l Staffing: to promote a culture which includes staff retention, providing training opportunities and encouraging input to decision making;
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l Policies: by ensuring all Trustees and staff understand their role and responsibilities. The Society will provide access to training to all staff and Trustees which may be required due to legislative changes;
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l External Factors: to establish the market position of IMWS, as a provider of facilities, within the community and being adaptable to client, customer and members needs and foreseeing changes to local and national trends;
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l Land and buildings: by ensuring appropriate policies are in place to cover accident and risks. This also includes carrying adequate business and public liability insurance and ensuring inspections, testing, checks and drills are carried out in line with legal requirements.
Page 4
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2020
Structure, Governance and Management
The charity is a charitable trust governed by a constitution adopted on 13 December 1997 and last amended on 15 February 2014.
The trustees named above have served throughout the year except where indicated. Appointment of trustees is governed by the constitution of the charity. The Board of Trustees adopts the title of 'Executive Trustees' and ordinarily consists of 12 elected members for a period of up to 3 years. The roles and responsibilities of the Executive Trustees will be governed by the current Charities Act and the Society's 'Roles and Responsibilities' document.
In addition, the Executive Committee may also appoint not more than 10 co-opted members for a term of up to 2 years, and Area Representatives of affiliated organisations.
At regular meetings the Executive Committee agrees the broad strategy and areas of activity for the charity in conjunction with its affiliated organisations. The Society has a Code of Conduct for Executive Members. Various sub-committees have been formed to oversee the varied areas of activity the Society undertakes. As well as these the Executive Committee delegate the day to day responsibilities for the running of the Al-Hikmah Centre to the General Manager and his staff.
Membership
Membership of the Society is open to any Sunni Deobandi School of Thought Muslim of Indian origin or descent, which is derived from paternal lineage (over the age of 18 years) who will have paid any annual subscription fee laid down from time to time by the Society and who is a member of an affiliated organisation and is interested in furthering the Society's work.
Policies and procedures adopted for the induction and training of charity trustees
The Society recognizes that it has a responsibility to provide guidance and assist new charity trustees in fulfilling their duties and responsibilities, this is done in accordance with Charity Commission guidance. New charity trustees are given appropriate Charity Commission publications and where considered appropriate attend training courses.
Pay policy for senior staff
The Executive Committee and the management team comprise the key management personnel of the Society. All members of the Executive give of their time freely and no member/trustee received remuneration in the year. The pay of senior staff is reviewed regularly in accordance with what is considered to be good practice.
Affiliated Organisations
Any Masjid whose members are Sunni Deobandi School of Thought Muslims and are from Indian origin derived from paternal lineage, may apply to become an affiliated organisation to the Society, subject to approval. The following are affiliated organisations:
Islamic Cultural & Welfare Association (ICWA) - Jame Masjid / Jumma Masjid Mount Pleasant Islamic Trust (MPIT) - Madina Masjid Masjid e Mahmodiyah (Taylor St./Talbot St.) Masjid e Noor (Dark Lane) Dawatul Islam (Soothill area) Masjid Noor-Ul-Islam (Snowden St.) Ilaahi Masjid (Hope St.)
Statement of trustees' responsibilities
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities 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 charity and of the income and expenditure of the charity for that period. In preparing financial statements, the trustees are required to:
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l select suitable accounting policies and apply them consistently;
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l observe the methods and principles in the applicable Charities SORP;
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l make judgements and estimates that are reasonable and prudent;
Page 5
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2020
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l state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and;
-
l prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping 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, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and 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, such legislation may differ from legislation in other jurisdictions.
Approval
Approved by the trustees on 15 December 2020 and signed on their behalf by:
Signed :
………………………..............................................
Dr Imtiyaz Ahmed Patel, Chair, IMWS
Page 6
INDIAN MUSLIM WELFARE SOCIETY
Charity Registration No. 1067746
Independent Examiner's Report to the Trustees of Indian Muslim Welfare Society
I report on the accounts of the Indian Muslim Welfare Society for the year ended 30 September 2020, which are set out on pages 8 to 16.
I am qualified to report in accordance with section 145(3) of the Charities Act 2011 (the 2011 Act) by being a member of the Institute of Chartered Accountants in England and Wales.
Respective responsibilites of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts.
The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.
It is my responsiblity to:
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l examine the accounts under section 145 of the 2011 Act; l to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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l to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the 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 the seeking of explanations from you as 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 matter has come to my attention:
-
1) which gives me reasonable cause to believe that in any material respect the requirements: l to keep accounting records in accordance with section 130 of the 2011 Act; and l to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 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.
Use of my report
This report is made solely to the charity's trustees, as a body. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, for the statements I have made, or for the opinions I have stated.
Dated …………………………………
David Webb FCA
For and on behalf of Fino Limited, a member firm of the Institute of Chartered Accountants in England and Wales Firm no. C001892617. 29 Cleveleys Avenue, Rochdale, OL16 4PD
Page 7
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Statement of Financial Activities For the year ended 30 September 2020
----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds Total
Notes 2020 2020 2020 2019
£ £ £ £
Income and endowments from:
Donations 2 9,934 133,087 143,021 140,857
Charitable activities 3 185,078 121,454 306,532 255,672
Other trading activities 4 52,098 -- 52,098 37,711
Total Income 247,110 254,541 501,651 434,240
Expenditure
Costs of raising funds: 5 -- -- -- 125
Expenditure on charitable activities:
Charity appeals 6 950 128,715 129,665 141,185
Paigaam costs 7 23,676 -- 23,676 31,470
Property related costs 8 137,166 -- 137,166 176,625
Project and centre management costs 9 83,415 30,641 114,056 87,542
Other activity costs 10 38,165 101,033 139,198 97,136
283,372 260,389 543,761 533,958
Total expenditure 283,372 260,389 543,761 534,083
Net income/(expenditure)
before transfers (36,262) (5,848) (42,110) (99,843)
Gross transfers between funds 19 11,466 (11,466) -- --
Net movement in funds 12 (24,796) (17,314) (42,110) (99,843)
Reconciliation of Funds
Total funds brought forward 1,383,767 55,444 1,439,211 1,539,054
Total funds carried forward 19 1,358,971 38,130 1,397,101 1,439,211
----- End of picture text -----
Page 8
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Balance Sheet As at 30 September 2020
| Notes Fixed Assets: Tangible Assets 15 Current Assets: Debtors 16 Cash at bank and in hand: 17 IMWS Charity Fund Other cash at bank and in hand Total Current Assets Liabilities: Creditors falling due within one year 18 Net Current Assets Total Assets less Current Liabilities Net Assets The funds of the charity: 19 Restricted Income Funds Unrestricted Income Funds |
Unrestricted Unrestricted Restricted Total Prior Year General Designated Funds Funds Total Fund Funds 2020 2020 2020 2020 2019 £ £ £ £ £ 14,447 1,030,987 -- 1,045,434 1,067,534 10,384 -- -- 10,384 12,442 -- -- 17,657 17,657 33,096 120,139 202,447 26,965 349,551 362,230 120,139 202,447 44,622 367,208 395,326 130,523 202,447 44,622 377,592 407,768 19,433 -- 6,492 25,925 36,091 111,090 202,447 38,130 351,667 371,677 125,537 1,233,434 38,130 1,397,101 1,439,211 125,537 1,233,434 38,130 1,397,101 1,439,211 -- -- 38,130 38,130 55,444 125,537 1,233,434 -- 1,358,971 1,383,767 125,537 1,233,434 38,130 1,397,101 1,439,211 |
|---|---|
The notes on pages 10 to 16 form part of these accounts.
Approved by the trustees on 15 December 2020 and signed on their behalf by:
_____ _____ Trustee Trustee Dr Imtiyaz Ahmed Patel (Chair) Rafik Dabhad (Treasurer)
Page 9
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts Statement of Financial Activities
1. Accounting policies
1.1 Basis of preparation of accounts
The accounts are prepared under the historical cost convention and include the results of
the charity's operations which are described in the Trustees' Report and all of which are continuing. There are no material uncertainties about the charity's ability to continue.
The accounts have been prepared in accordance with 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), (the SORP), applicable regulations and the Charities Act 2011.
The Society has a number of affiliated area Masjids which are separate and independently run organisations and are not consolidated into these accounts.
1.2 Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust, or other grant making body. In these accounts these are: appeals and donations for specific purposes; grants received from grant making bodies and funds raised for specific projects, descriptions of which are given in the notes below.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in the furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. There are three designated funds in these accounts, these are: the Contingency Fund, the Property Fund (representing land and buildings), and the Planned Expenditure Fund. Descriptions are given in the notes below.
- 1.3 Tangible fixed assets for use by the charity and depreciation
Tangible fixed assets for use by the charity are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets less their estimated residual value over their expected useful lives on the following bases:
Buildings 2% Straight Line Method Fixture, Fittings & Equipment 15% Reducing Balance Method Motor Vehicles Straight Line over 5 Years No depreciation is charged on land.
1.4 Income
All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability and are stated before all expenses.
1.5 Expenditure
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Grants payable are payments made to third parties in the furtherance of the charitable objectives. Grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and either the grant payment is made without condition, or any condition attaching to the receipt is outside the control of the charity.
1.6 Value added tax
The charity is registered for VAT purposes and as such expenditure has been shown, where applicable, after the recovery of VAT input tax.
1.7 Allocation of overhead and support costs
Overhead and support costs have been allocated as included in note 11 below.
1.8 Governance costs
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees.
1.9 Operating leases
Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities as incurred.
Page 10
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts Statement of Financial Activities
1.10 Contingent liabilities and provisions
A contingent liability is disclosed for such items that do not represent liabilities where the possible obligation, which arises from past events, will only be confirmed by the occurrence of one or more uncertain future events not wholly within the charity's control. Provisions are recognised for those amounts where there is uncertainty as to the timing and/or the amount that is more than simply determining a reasonable estimation of the liability.
| 2. Income from Donations: Charity Appeals: IMWS Charity Fund Ramadhan Iftari Yemen Gaza Charity Appeal South Gujarat Appeal Syria Appeal Yemen Emergency Project Sadaqatul Fitr Myanmar Indonesia Tsunami Appeal Mozambique Emergency Appeal Feroze Family Appeal Fidya Macmillan Coffee Morning General Donations Total 3. Income from charitable activities Member fees: Hire and rental income: Conference Hire Conference Services Sports Hall Hire Wedding Hall Hire Grants and SLA income: Adult Learning Sports Grant Martin Lewis Covid Response CJRS Grant Paigaam advertising income Marriage fees Burial Account Groups income Photocopying & office services Sundry Income Total income from charitable activites: |
Unrestricted Restricted Total Funds Funds Funds 2020 2020 2020 2019 £ £ £ £ -- 38,993 38,993 7,649 -- 18,153 18,153 18,079 -- 16,775 16,775 18,196 -- 28,897 28,897 26,532 -- 4,723 4,723 6,302 -- 8,854 8,854 -- -- 16,692 16,692 19,122 -- -- -- 16,500 -- -- -- 10,254 -- -- -- 4,057 -- -- -- 1,349 -- -- -- 746 -- 133,087 133,087 128,786 9,934 -- 9,934 12,071 9,934 133,087 143,021 140,857 Unrestricted Restricted Total Funds Funds Funds 2020 2020 2020 2019 £ £ £ £ 22,633 -- 22,633 23,183 13,199 -- 13,199 26,517 1,836 -- 1,836 1,928 31,076 -- 31,076 37,545 9,925 -- 9,925 66,839 56,036 -- 56,036 132,829 -- 5,879 5,879 3,855 -- 3,500 3,500 -- -- 15,000 15,000 -- 39,995 -- 39,995 -- 42,459 -- 42,459 -- 82,454 24,379 106,833 3,855 18,622 -- 18,622 25,895 895 -- 895 1,017 -- 97,075 97,075 65,008 -- -- -- 438 -- -- -- 148 4,438 -- 4,438 3,299 23,955 97,075 121,030 95,805 185,078 121,454 306,532 255,672 |
|---|---|
Page 11
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts Statement of Financial Activities
| 4. Income from other trading activities Office and cottage rents 5. Costs of raising funds Other fundraising costs 6. Charity appeals expenditure IMWS Charity Fund Ramadhan Iftari Yemen Gaza Charity Appeal South Gujarat Appeal Syria Appeal Yemen Emergency Project Sadaqatul Fitr Myanmar Dewsbury Hospital Indonesia Tsunami Appeal Mozambique Emergency Appeal Feroze Family Appeal Fidya Macmillan Cancer Support Donations by IMWS (General Funds): Mayors Appeal Kirkwood Hospice Yorkshire Air Ambulance Total charity donations 7. Paigaam costs Printing, Typeset, Translations Travel expenses Wages and employer costs Bad debts Sundries 8. Property related costs Hall Cleaning and caretaking Sports Hall Attendants Building insurance Repairs and renewals Heat and light Water rates Council rates Bad debts |
Unrestricted Restricted Total Funds Funds Funds 2020 2020 2020 2019 £ £ £ £ 52,098 -- 52,098 37,711 Unrestricted Restricted Total Funds Funds Funds 2020 2020 2020 2019 £ £ £ £ -- -- -- 125 -- -- -- 125 Unrestricted Restricted Total Funds Funds Funds 2020 2020 2020 2019 £ £ £ £ -- 575 575 17,817 -- 21,000 21,000 18,079 -- 27,000 27,000 18,934 -- 42,000 42,000 26,765 -- 10,000 10,000 6,586 -- 11,000 11,000 -- -- 17,000 17,000 19,122 -- 140 140 -- -- -- -- 16,500 -- -- -- 10,254 -- -- -- 4,057 -- -- -- 1,349 -- -- -- 1,222 -- 128,715 128,715 140,685 500 -- 500 250 200 -- 200 250 250 -- 250 -- 950 128,715 129,665 141,185 Unrestricted 2020 2019 £ £ 10,674 13,095 969 834 10,195 14,020 716 -- 1,122 3,521 23,676 31,470 Unrestricted Restricted Total Funds Funds Funds 2020 2020 2020 2019 £ £ £ £ 30,524 -- 30,524 36,870 21,043 -- 21,043 22,440 5,890 -- 5,890 5,750 42,151 -- 42,151 79,486 25,492 -- 25,492 21,719 6,885 -- 6,885 2,839 4,026 -- 4,026 7,521 1,155 -- 1,155 -- 137,166 -- 137,166 176,625 |
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Page 12
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts Statement of Financial Activities
----- Start of picture text -----
||||||
|---|---|---|---|---|
|9.|Project and Centre management costs|Unrestricted|Restricted|Total|
|Funds|Funds|Funds|
|2020|2020|2020|2019|
|£|£|£|£|
|Wages and salaries|76,901|--|76,901|66,822|
|Project costs|--|30,641|30,641|13,033|
|Groups costs|--|--|--|1,410|
|Office expenses|4,738|--|4,738|4,008|
|Motor and travel expenses|--|--|--|47|
|Sundries|1,776|--|1,776|2,222|
|83,415|30,641|114,056|87,542|
|10.|Other activity costs|Unrestricted|Restricted|Total|
|Funds|Funds|Funds|
|2020|2020|2020|2019|
|£|£|£|£|
|Burial Expenses|--|101,033|101,033|65,053|
|Conference Servicing Expenses|1,193|--|1,193|864|
|Own Functions|5,771|--|5,771|3,982|
|Governance costs|5,300|--|5,300|4,300|
|General expenses|3,711|--|3,711|100|
|Bank charges|90|--|90|288|
|Depreciation|22,100|--|22,100|22,549|
|38,165|101,033|139,198|97,136|
|11.|Support costs|Admin|Office costs|Property|
|Wages|& Sundries|costs|Total|
|£|£|£|£|
|Activities at Al-Hikmah Centre|76,901|6,514|137,166|220,581|
|76,901|6,514|137,166|220,581|
|Support costs - prior year|Admin|Office costs|Property|
|Wages|& Sundries|costs|Total|
|£|£|£|£|
|Activities at Al-Hikmah Centre|66,822|6,230|176,625|249,677|
|66,822|6,230|176,625|249,677|
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Administrative wages are allocated according to an estimate of the time involved. Office and Property costs are allocated according to a fixed estimate of the particular costs involved.
12. Net Movements in funds for the Year
The net movement in funds for the year is stated after charging:
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||||
|---|---|---|
|2020|2019|
|£|£|
|Depreciation of tangible fixed assets|22,100|22,549|
|Accountants fees for accounts and other work|4,300|3,300|
|Independent Examiner's fees|1,000|1,000|
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13. Remuneration and expenses to trustees
No remuneration was paid to any trustee in the year and there were no expenses with same.
14. Staff costs
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||||
|---|---|---|
|2020|2019|
|The staff costs were:|£|£|
|Wages and salaries|130,446|134,557|
|Employers national insurance|5,558|6,009|
|Employers pension costs|1,458|1,244|
|137,462|141,810|
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Page 13
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts Statement of Financial Activities
The average monthly head count of employees was:
----- Start of picture text -----
2020 2019
Project Leaders 1 1
Fundraising 1 1
Centre Management and Administration 5 4
Maintenance and Sports Hall Attendance 4 5
Paigaam Publications -- 1
11 12
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No employee had emoluments exceeding £60,000 in the year.
Volunteers
The Society is grateful for the many volunteers who devote hundreds of hours of time each year. In accordance with accounting standards this contribution is not quantified in these accounts.
| 15. | Tangible fixed assets for use by the charity At 1 October 2019 and 30 September 2020 Depreciation At 1 October 2019 Charge for the year |
Tangible fixed assets for use by the charity At 1 October 2019 and 30 September 2020 Depreciation At 1 October 2019 Charge for the year |
Freehold land Buildings £ £ 433,283 977,484 -- 360,230 -- 19,550 |
Fixtures and Total Equipment £ £ 241,980 1,652,747 224,983 585,213 2,550 22,100 |
|---|---|---|---|---|
| At 30 September 2020 Net book value At 30 September 2020 |
-- 379,780 433,283 597,704 |
227,533 607,313 14,447 1,045,434 |
||
| At 30 September 2019 | 433,283 617,254 |
16,997 1,067,534 |
||
| 16. | Debtors Prepayments Invoice debtors Paypal account |
Unrestricted 2020 2019 £ £ 1,396 1,342 7,174 11,100 1,814 -- |
||
| Total debtors | 10,384 12,442 |
|||
| 17. | Cash at bank and in hand IMWS Charity Fund Other cash at bank and in hand: Other bank balances Cash in hand |
Unrestricted Unrestricted General Property Fund Fund 2020 2020 £ £ -- -- 120,137 -- 2 -- |
Unrestricted Restricted Other Funds Designated 2020 2020 £ £ -- 17,657 202,447 26,965 -- -- |
Total Funds 2020 2019 £ 17,657 33,096 349,549 358,082 2 4,148 |
| 120,139 -- |
202,447 44,622 |
367,208 395,326 |
18. Liabilities falling due within one year
| Wedding Hall deposits Accrued expenses Burial account creditor Employment taxes and VAT |
Unrestricted Unrestricted Unrestricted Restricted Total General Property Other Funds Funds Fund Fund Designated 2020 2020 2020 2020 2020 2019 £ £ £ £ £ £ 5,895 -- -- -- 5,895 6,700 5,300 -- -- -- 5,300 5,300 -- -- -- 6,492 6,492 6,492 8,238 -- -- -- 8,238 17,599 19,433 -- -- 6,492 25,925 36,091 |
|---|---|
Page 14
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts Statement of Financial Activities
19. Analysis of charitable funds
| RESTRICTED FUNDS Charity Appeals: IMWS Charity Fund Ramadhan Iftari Yemen Gaza Charity Appeal South Gujarat Appeal Syria Appeal Yemen Emergency Project Sadaqatul Fitr Myanmar Dewsbury Hospital Grant and SLA Projects: Adult Learning Sports England Grant Covid-19 Food Programme IMWS Burial Fund Total Restricted Funds Restricted Funds - PRIOR YEAR Charity Appeals: IMWS Charity Fund Iftari project Gaza Charity Appeal South Gujarat Appeal Syria Appeal Indonesia Tsunami Appeal Mozambique Emergency Appeal Feroze Family Appeal Fidya Sadaqatul Fitr Macmillan Coffee Morning Grant Projects: Adult Learning IMWS Burial Fund Total Restricted Funds |
Balance at Balance at 1 Oct 2019 Income Expenditure Transfers 30 Sept 2020 £ £ £ £ £ 32,327 38,994 (575) (52,013) 18,733 -- 18,153 (21,000) 2,847 -- -- 16,775 (27,000) 10,393 168 499 28,897 (42,000) 12,604 -- -- 4,723 (10,000) 5,846 569 -- 8,854 (11,000) 2,146 -- -- 16,692 (17,000) 308 -- -- -- (140) 140 -- 32,826 133,088 (128,715) (17,729) 19,470 -- 5,879 (10,429) 4,550 -- -- 3,500 (5,081) 1,581 -- -- 15,000 (15,132) 132 -- -- 24,379 (30,642) 6,263 -- 22,618 97,075 (101,033) -- 18,660 55,444 254,542 (260,390) (11,466) 38,130 Balance at Incoming Programme Balance at 1 Oct 2018 Resources Expenditure Transfers 30 Sept 2019 £ £ £ £ £ 42,495 7,649 (17,817) -- 32,327 -- 18,079 (18,079) -- -- 738 18,196 (18,934) -- -- 732 26,532 (26,765) -- 499 284 6,302 (6,586) -- -- -- 16,500 (16,500) -- -- -- 10,254 (10,254) -- -- -- 4,057 (4,057) -- -- -- 1,349 (1,349) -- -- -- 19,122 (19,122) -- -- 476 746 (1,222) -- -- 44,725 128,786 (140,685) -- 32,826 -- 3,855 (13,033) 9,178 -- -- 3,855 (13,033) 9,178 -- 22,663 65,008 (65,053) -- 22,618 67,388 197,649 (218,771) 9,178 55,444 |
|---|---|
Charity Appeals
These are set up to raise funds for particular appeals in response to needs from emergencies and disasters.
IMWS Charity Fund
This is a fund to make available appeal money in a quick and responsive fashion to react to situations and emergencies and where the situation is such that a separate appeals fund is impractical in the circumstances.
| UNRESTRICTED FUNDS General Reserves Designated Funds: Property Fund Contingency Fund Total Designated Funds Total Unrestricted Funds |
Balance at Balance at 1 Oct 2019 Income Expenditure Transfers 30 Sept 2020 £ £ £ £ £ 129,854 247,110 (263,822) 12,395 125,537 1,050,537 -- (19,550) -- 1,030,987 203,376 -- -- (929) 202,447 1,253,913 -- (19,550) (929) 1,233,434 1,383,767 247,110 (283,372) 11,466 1,358,971 |
|---|---|
Page 15
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts Statement of Financial Activities
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|||||||
|---|---|---|---|---|---|
|Unrestricted Funds - PRIOR YEAR|Balance at|Balance at|
|1 Oct 2018|Income|Expenditure|Transfers|30 Sept 2019|
|£|£|£|£|£|
|General Reserves|209,777|236,591|(293,960)|(22,554)|129,854|
|Designated Funds:|
|Property Fund|1,070,087|--|(19,550)|--|1,050,537|
|Contingency Fund|190,000|--|--|13,376|203,376|
|Planned Expenditure Fund|1,802|--|(1,802)|--|--|
|Total Designated Funds|1,261,889|--|(21,352)|13,376|1,253,913|
|Total Unrestricted Funds|1,471,666|236,591|(315,312)|(9,178)|1,383,767|
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Property Fund
The Property Fund is the land and buildings held by the charity.
Contingency Fund
The Contingency Fund is a fund that sets monies aside from the General Fund as part of the charity's risk management strategy. In the event of an emergency the trustees take the view that the Society should be able to run without any income stream for at least 10 months and that the Contingency Fund should be held in an accessible form.
20. Analysis of Net Assets Between Funds
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|||||||
|---|---|---|---|---|---|
|Unrestricted|Unrestricted|Unrestricted|Restricted|Total|
|General|Property|Other|Funds|
|Fund|Fund|Designated|
|£|£|£|£|£|
|Tangible Fixed Assets|14,447|1,030,987|--|--|1,045,434|
|Current Assets|130,523|--|202,447|44,622|377,592|
|Creditors falling due within one year|(19,433)|--|--|(6,492)|(25,925)|
|125,537|1,030,987|202,447|38,130|1,397,101|
|Analysis of Net Assets Between Funds - PRIOR YEAR|
|Unrestricted|Unrestricted|Unrestricted|Restricted|Total|
|General|Property|Other|Funds|
|Fund|Fund|Designated|
|£|£|£|£|£|
|Tangible Fixed Assets|16,997|1,050,537|--|--|1,067,534|
|Current Assets|142,456|--|203,376|61,936|407,768|
|Creditors falling due within one year|(29,599)|--|--|(6,492)|(36,091)|
|129,854|1,050,537|203,376|55,444|1,439,211|
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21. Related Party Transactions
There are no related party transactions that require disclosure under the Charity SORP (FRS 102) paragraph 9.17.
22. Operating lease commitments Lessee
At the reporting date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
not later than 1 year
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|||
|---|---|
|2020|2019|
|£|£|
|2,331|567|
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Page 16