2023-09-30-accounts

INDIAN MUSLIM WELFARE SOCIETY (IMWS)

TRUSTEES' ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

Charity Registration No. 1067746

INDIAN MUSLIM WELFARE SOCIETY

Financial Statements

Year Ended 30 September 2023

CONTENTS
	Page
Trustees' Report	1 to 6
Independent Examiner's Report	7
Statement of Financial Activities	8
Balance Sheet	9
Statement of Cash Flows	10
Notes to the accounts	11 to 19

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2023

The trustees present their annual report and financial statements for the year ended 30 September 2023. 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)' (the Charity SORP).

Administative details

Administative	details
Charity Name:		Indian Muslim Welfare Society
also known as:		IMWS
Charity Registration Number:		1067746
Trustees:	Rafik Dabhad		Chair
	Mohamed Mulla		Vice-Chair
	Ismail E Patel		Treasurer
	Intekhabalam Patel		Assistant Treasurer
	Ismail Suleman		Secretary
	Hussein Dharma		Joint Secretary
	Ahmad Lunat OBE		Elected Member
	Abdul Aziz Daji		Elected Member
	Masum Karolia		Elected Member
	Mufti Mohammed Amin Pandor		Elected Member
	Ismail Imtiyaz Ahmed Patel		Elected Member	appointed 25 Feb 2023
	Hanif Momaniat		Elected Member	appointed 25 Feb 2023
	also served in the	year:
	Rashid Soni		Elected Member	retired 25 Feb 2023
General Manager:		Nadeem Raja
Charity Office:		Al-Hikmah Centre
		28 Track Road
		Batley
		WF17 7AA
Advisers:	Bankers : Lloyds Banking Group		20 Market Place, Dewsbury, WF13 1DF
	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
		Ebrahim. I. Patel
		Shabbir Kazi
		Ebrahim Dockrat MBE

Page 1

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2023

Statement on public benefit

The trustees are pleased to confirm that they have considered the Charity Commission's guidance on public benefit in deciding the activities and operations of the charity. The following demonstrates this compliance.

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 year 2022-23

IMWS had another good year. Despite increased running costs of up to 25% in some areas and economic challenges, however, the committee members and IMWS team have worked tirelessly to make sure that we provide excellent services to our communities and bring new clients.

We have taken a few major decisions; we have contracted HR and H&S expertise from a professional organization (Croner) to support and review the policies and procedures of IMWS (2023-2024 will be the last year of the Croner contract as we are equipped to deal with the HR & H&S matters). This included carrying out an intense H&S survey of our premises by an external body and subsequently we had to invest a large sum to make sure that the Al-Hikmah Centre is a safer place to work, use and deliver community programmes. We have revalued our building costs to get the right insurance, carried out an asbestos survey (no asbestos found in the buildings), comprehensive electrical checks and up-to-date certifications have been attained. IMWS team continuously seek quotations to keep the running costs to a minimum, especially in the current environment and will continue to do so.

IMWS is ambitious of another good year and seeking support from our community to provide the services expected from IMWS.

Achievements in the year

During the year the charity has continued its work in the following areas:

• The Society provides Adult Learning Courses , including ESOL, IT and Confidence Building.

• Multiply project for two years to enhance numeracy skills for ladies.

• The Society provides burial services for its members and non-members alike.

• The Adult Learning Co-ordinator organised a number of events related to women e.g. workshop on health topics, relaxation and spiritual enhancement.

• The Society has continued to provide women's aerobic classes and men's keep-fit classes on a weekly basis.

• The Society ran a successful cricket coaching course for children aged 12 to 18 years at the centre in partnership with a local organisation.

• The IMWS Charity Fund has continued to collect funds for humanitarian causes locally, nationally and internationally.

• IMWS regularly donates funds to local organisations that provide valuable services to the local community. This year we donated to Yorkshire Air Ambulance, Kirkwood Hospice, The British Heart Foundation, MacMillan Cancer and the Forget Me Not Children's Hospice, directly and through the. Kirklees Mayor's Charity Appeal.

• The Society runs a Youth Group tackling issues affecting young people today and engaging with the wider community in partnership with local organisations.

Page 2

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2023

• Regular events on Inter-Faith related issues have been held at the centre.

• The Society provides a venue for various organisations to have team meetings, away days and training.

• Al-Hikmah Centre has become a hub for Blood Donations in North Kirklees.

• The Society continues to invest in the refurbishment of its building and assets.

• The Society provides an Electric Car Charging Point on site.

• Held meetings with the Police Commissioner, the Mayor of Kirklees, the local MP for Batley and Spen, and Kirklees Council.

• Continued to work closely with its seven affiliated organisations providing support.

• Held regular meetings with the coroner's office and KMC burial department.

• 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. To reduce the deficit and costs, the committee has decided to go online with Paigaam.

• The Society houses a NHS breast screening unit on site.

• The Society has developed a new website with e-commerce facilities.

• Refurbished sports hall facilities.

• Various conferences organised regarding the tensions in Leicester and India.

• Staff training on Legionella and Health & Safety, etc.

• Affiliated Madrasa football tournament .

• The Women In The Lead Project will continue with the new name LIME LIGHT until 2025.

• IMWS held a Health Mega Mela to raise awareness around health, 600+ members of the community attended the event.

• The IT Suite has been upgraded and old desk tops replaced with 10 new laptops and a laser printer.

Financial review and reserves

The charity collected £305,394 for charitable emergency appeals and causes in the year (2022: £236,734). 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 Committee.

Each of the appeals income and expenditure is outlined in note 18 to the accounts.

General donations to the Society received in the year were £24,226 (2022: £30,365).

Other income comes from:

• membership fees £20,617 (2022: £21,717);

• hire of the Al-Hikmah Centre for conferences, weddings and office space £131,048 (2022: £121,057);

• fees for the use of the Sports Hall facilities £61,396 (2022: £57,469);

• and other services £2,263 (2022: £2,313).

The Paigaam newsletter raised £10,984 (2022: £14,723) from the sale of advertising space and cost £22,956 to produce (2022: £23,765).

Funds and reserves:

Restricted funds are those that have to be used for a specific purpose by the charity. Restricted funds held in respect of the IMWS Charity Fund and Charity Appeals not yet distributed at the period end were £34,559 (2022: £28,778).

Page 3

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2023

Projects received funding of £35,798 (2022: £53,251) against expenditure of £31,056 (2022: £31,768) , some projects funds were therefore carried into 2023-24.

The Burial Service had income of £14,883 and expenditure of £15,562. Funds carried forward were £21,164 (2022: £21,843).

Total restricted funds at the period end were £62,400 (2022: £57,506).

Designated funds are funds set aside from the general fund by the trustees.

They consist of a contingency fund of £384,228 (2022: £202,447), and a fund representing the land and buildings which amounted to £892,390 (2022: £910,332).

The contingency fund is money set aside to deal with any emergency, such as with the property, and to ensure the charity can continue to function and provide services should there be any significant loss of income.

Free reserves are general reserves which exclude the property and the contingency fund. So what is available to meet day-to-day expenses. These free reserves as at 30 September 2023 were £201,297 (2022: £396,735).

The trustees regularly monitor the level of free reserves and what level of contingency is appropriate.

Investment powers

The constitution authorises the charity trustees to make and hold investments using the general funds of the charity, but currently all of the funds are held on bank deposit.

Risk management

The trustees have examined operational, financial and business risks that include:

• l Financial risks such as rising costs and inflation.

• l Financial control risks by ensuring accounting procedures are followed;

• l Ensuring access to external funding is optimised;

• l Operational risks by providing premises that operate within Health and Safety guidelines and are safe, warm, accessible for users to feel comfortable and enjoy;

• l Community by informing members of updates and promoting IMWS as a facility that can be accessed by the entire local and surrounding population;

• l Staffing to promote a culture which includes staff retention, providing training opportunities and encouraging input to decision making;

• l Governance by ensuring all trustees and staff understand their role and responsibilities. The Society provides access to training to trustees and staff which may be required from time to time;

• 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;

• 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 regulations and guidelines.

Structure, Governance and Management

The Society 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.

Page 4

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2023

Appointment of trustees is governed by the constitution. 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 are governed by the Society's document titled 'Roles and Responsibilities'.

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 attendance at training courses is arranged.

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 with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Page 5

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2023

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:

• l select suitable accounting policies and apply them consistently;

• l observe the methods and principles in the applicable Charities SORP;

• l make judgements and estimates that are reasonable and prudent;

• l state whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material 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 are sufficient to show and explain the charity's transactions and 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 hence for 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 2023 and signed on their behalf by:

Signed :

………………………..............................................

Rafik Dabhad, 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 2023, which are set out on pages 8 to 19.

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:

• 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

• 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 a 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 15 December 2023

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 2023

Notes Income and endowments from: Donations 2 Charitable activities 3 Trading activities 4 Total Income Expenditure Expenditure on charitable activities: Charity appeals 5 Paigaam costs 6 Property related costs 7 Project and centre management costs 8 Other activity costs 9 Total expenditure Net income/(expenditure) before transfers Gross transfers between funds 18 Net movement in funds 11 Reconciliation of Funds Total funds brought forward Total funds carried forward 18

Unrestricted Restricted Total Funds Funds Funds Total 2023 2023 2023 2022 £ £ £ £ 24,226 305,394 329,620 267,099 155,088 50,681 205,769 222,121 71,220 -- 71,220 58,667 250,534 356,075 606,609 547,887 1,100 299,613 300,713 234,869 22,956 -- 22,956 23,765 146,763 4,950 151,713 139,621 76,327 31,056 107,383 100,615 34,987 15,562 50,549 41,720 282,133 351,181 633,314 540,590 282,133 351,181 633,314 540,590 (31,599) 4,894 (26,705) 7,297 -- -- -- -- (31,599) 4,894 (26,705) 7,297 1,509,514 57,506 1,567,020 1,559,723 1,477,915 62,400 1,540,315 1,567,020

Page 8

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Balance Sheet As at 30 September 2023

Notes Fixed Assets: Tangible Assets 14 Current Assets: Debtors 15 Cash at bank and in hand: 16 IMWS Charity Fund Other cash at bank and in hand Total Current Assets Liabilities: Creditors falling due within one year 17 Net Current Assets Total Assets less Current Liabilities Net Assets The funds of the charity: 18 Restricted Income Funds Unrestricted Income Funds

Unrestricted Unrestricted Restricted Total Prior Year General Designated Funds Funds Total Fund Funds 2023 2023 2023 2023 2022 £ £ £ £ £ 8,872 892,390 -- 901,262 920,770 2,672 -- -- 2,672 3,543 -- -- 34,559 34,559 28,778 213,603 384,228 30,948 628,779 634,833 213,603 384,228 65,507 663,338 663,611 216,275 384,228 65,507 666,010 667,154 23,850 -- 3,107 26,957 20,904 192,425 384,228 62,400 639,053 646,250 201,297 1,276,618 62,400 1,540,315 1,567,020 201,297 1,276,618 62,400 1,540,315 1,567,020 -- -- 62,400 62,400 57,506 201,297 1,276,618 -- 1,477,915 1,509,514 201,297 1,276,618 62,400 1,540,315 1,567,020

The notes on pages 11 to 19 form part of these accounts.

Approved by the trustees on 15 December 2023 and signed on their behalf by:

---

---

Trustee Rafik Dabhad (Chair)

Trustee Ismail E. Patel (Treasurer)

Page 9

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Statement of Cash Flows For the year ended 30 September 2023

----- Start of picture text -----
Total Total
note 2023 2022
Cash flows from operating activities: £ £
Net movement in funds (26,705) 7,297
Add back depreciation charge 19,508 19,784
Decrease (increase) in debtors 871 344
Increase (decrease) in creditors 6,053 (11,687)
Net cash used in operating activities (273) 15,738
Change in cash and cash equivalents in the reporting period (273) 15,738
Cash and cash equivalents at the beginning of the period 663,611 647,873
Cash and cash equivalents at the end of the period 663,338 663,611
Reconciliation of cash and cash equivalents:
Bank and cash in hand 663,338 663,611
Total cash and cash equivalents 663,338 663,611
----- End of picture text -----

Page 10

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2023

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. 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 Going Concern

There are no material uncertainties about the charity's ability to continue as a going concern.

1.3 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 two designated funds in these accounts, these are the Contingency Fund and the Property Fund (representing land and buildings). Descriptions are given below.

1.4 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 No depreciation is charged on land.

1.5 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.

1.6 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.

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 10 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.

Page 11

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2023

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.

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 Gaza Charity Appeal South Gujarat Appeal Syria Appeal Pakistan Floods Appeal Sadaqatul Fitr Turkey and Syria Earthquake Appeal Iftaar Syria Appeal Pinderfields MRI Scanner Appeal Morocco Earthquake Appeal Libya Floods Appeal Afghanistan Earthquake Appeal Bangladesh Floods Appeal Gujarat Floods Appeal Macmillan Cancer Support Forget-Me-Not Coffee Morning Ramadhan Iftaar Appeal Afghanistan General Donations Total 3. Income from charitable activities Member fees: Hire and rental income: Conference Hire Conference Services Sports Hall Hire Wedding Hall Hire

Unrestricted Restricted Total Funds Funds Funds 2023 2023 2023 2022 £ £ £ £ -- 25,387 25,387 36,748 -- 53,050 53,050 37,372 -- 1,465 1,465 5,858 -- 100 100 5,670 -- 2,590 2,590 72,800 -- 21,785 21,785 26,718 -- 131,130 131,130 -- -- 31,933 31,933 -- -- 7,594 7,594 -- -- 19,629 19,629 -- -- 10,731 10,731 -- -- -- -- 7,038 -- -- -- 6,966 -- -- -- 8,027 -- -- -- 400 -- -- -- 210 -- -- -- 28,927 -- 305,394 305,394 236,734 24,226 -- 24,226 30,365 24,226 305,394 329,620 267,099 Unrestricted Restricted Total Funds Funds Funds 2023 2023 2023 2022 £ £ £ £ 20,617 -- 20,617 21,717 24,083 -- 24,083 28,418 1,531 -- 1,531 2,584 61,396 -- 61,396 57,469 34,214 -- 34,214 31,388 121,224 -- 121,224 119,859

continued….

Page 12

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2023

3. continued…. Grants and SLA income: Kirklees TSL Women in the Lead One Community Cost Of Living Support Kirklees Mega Mela Grant Kirklees IT Suite Update Grant Kickstart ESF Groundworks Kirklees Swing Grant Yorkshire Childrens Centre Covid Response Paigaam advertising income Marriage fees Burial Account Photocopying & office services Sundry Income Total income from charitable activites: 4. Income from trading activities Office rents 5. Charity appeals expenditure IMWS Charity Fund Dewsbury Hospital A&E snacks Gaza Charity Appeal South Gujarat Appeal Syria Appeal Pakistan Floods Appeal Sadaqatul Fitr Turkey and Syria Earthquake Appeal Iftaar Syria Appeal Morocco Earthquake Appeal Libya Floods Appeal Afghanistan Earthquake Appeal Bangladesh Floods Appeal Gujarat Floods Appeal Macmillan Cancer Support Forget-Me-Not Coffee Morning Ramadhan Iftaar Appeal Afghanistan

Unrestricted Restricted Total Funds Funds Funds 2023 2023 2023 2022 £ £ £ £ -- 16,030 16,030 8,330 -- 2,968 2,968 8,970 -- 10,000 10,000 -- -- 2,700 2,700 -- -- 4,100 4,100 -- -- -- -- 11,256 -- -- -- 7,680 -- -- -- 200 -- -- -- 10,000 -- -- -- 6,815 -- 35,798 35,798 53,251 10,984 -- 10,984 14,723 825 -- 825 945 -- 14,883 14,883 10,258 -- -- -- 97 1,438 -- 1,438 1,271 13,247 14,883 28,130 27,294 155,088 50,681 205,769 222,121 Unrestricted Restricted Total Funds Funds Funds 2023 2023 2023 2022 £ £ £ £ 71,220 -- 71,220 58,667 Unrestricted Restricted Total Funds Funds Funds 2023 2023 2023 2022 £ £ £ £ -- 36,392 36,392 34,886 -- 151 151 -- -- 50,113 50,113 36,339 -- 1,430 1,430 5,818 -- 100 100 5,690 -- 2,590 2,590 72,800 -- 21,785 21,785 26,718 -- 131,130 131,130 -- -- 31,933 31,933 -- -- 15,989 15,989 -- -- 8,000 8,000 -- -- -- -- 7,038 -- -- -- 6,966 -- -- -- 8,027 -- -- -- 400 -- -- -- 210 -- -- -- 28,927 -- 299,613 299,613 233,819

continued….

Page 13

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2023

5.	continued….	Unrestricted	Restricted	Total
		Funds	Funds	Funds
		2023	2023	2023	2022
		£	£	£	£
	Donations by IMWS (from General Funds):
	Yorkshire Air Ambulance	250	--	250	300
	Macmillan Cancer Support	350	--	350	250
	British Heart Foundation	250	--	250	--
	Kirkwood Hospice	250	--	250	--
	Carlinghow & Wilton Islamic Trust	--	--	--	500
	Total charity donations	1,100	299,613	300,713	234,869
6.	Paigaam costs Printing, Typeset, Translations Travel expenses Wages and employer costs Sundries	Unrestricted 2023 £ 11,008 1,122 10,300 526			2022 £ 10,699 1,273 11,040 753
		22,956			23,765
7.	Property related costs Hall Cleaning and caretaking Sports Hall Attendants Building insurance Repairs and renewals Heat and light Water rates Council rates	Unrestricted Funds 2023 £ 40,983 25,453 14,278 19,700 39,274 3,187 3,888	Restricted Funds 2023 £ -- -- -- 1,650 3,300 -- --	Total Funds 2023 £ 40,983 25,453 14,278 21,350 42,574 3,187 3,888	2022 £ 40,452 26,952 13,067 28,342 23,439 2,789 4,580
		146,763	4,950	151,713	139,621
8.	Project and Centre management costs Wages and salaries Project costs Office expenses Sundries	Unrestricted Funds 2023 £ 72,152 -- 2,955 1,220	Restricted Funds 2023 £ 3,118 26,309 1,629 --	Total Funds 2023 £ 75,270 26,309 4,584 1,220	2022 £ 63,197 31,768 4,896 754
		76,327	31,056	107,383	100,615
9.	Other activity costs Burial expenses Conference servicing expenses Own functions Governance costs Legal & professional fees General expenses Bank charges Depreciation	Unrestricted Funds 2023 £ -- 1,293 5,734 5,400 2,968 -- 84 19,508	Restricted Funds 2023 £ 15,562 -- -- -- -- -- -- --	Total Funds 2023 £ 15,562 1,293 5,734 5,400 2,968 -- 84 19,508	2022 £ 4,783 1,890 6,156 5,400 3,116 500 91 19,784
		34,987	15,562	50,549	41,720

Page 14

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2023

----- Start of picture text -----
|||||| |---|---|---|---|---| |10.|Support costs|Admin|Office costs|Property| |Wages|& Sundries|costs|Total| |£|£|£|£| |Activities at Al-Hikmah Centre|72,152|4,175|146,763|223,090| |72,152|4,175|146,763|223,090| |Support costs - prior year|Admin|Office costs|Property| |Wages|& Sundries|costs|Total| |£|£|£|£| |Activities at Al-Hikmah Centre|63,197|5,650|124,869|193,716| |63,197|5,650|124,869|193,716|

----- End of picture text -----

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.

11. Net Movements in funds for the Year

The net movement in funds for the year is stated after charging:

----- Start of picture text -----
|||| |---|---|---| |2023|2022| |£|£| |Depreciation of tangible fixed assets|19,508|19,784| |Independent Examiner's fees|1,000|1,000|

----- End of picture text -----

12. Remuneration and expenses to trustees

No remuneration was paid to any trustee in the year and there were no expenses with same.

----- Start of picture text -----
||||| |---|---|---|---| |13.|Staff costs|2023|2022| |The staff costs were:|£|£| |Wages and salaries|138,318|146,521| |Employers national insurance|3,017|3,195| |Employers pension costs|2,033|2,027| |143,368|151,743| |The average monthly head count of employees was:|2023|2022| |Project Leaders|1|2| |Fundraising|1|1| |Centre Management and Administration|3|3| |Maintenance and Sports Hall Attendance|4|4| |9|10|

----- End of picture text -----

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.

Page 15

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2023

14.	Tangible fixed assets for use by the charity				Fixtures and	Total
			Freehold land	Buildings	Equipment
			£	£	£	£
	At 1 October 2022 and at 30 September 2023		397,657	897,113	241,980	1,536,750
	Depreciation
	At 1 October 2022		--	384,438	231,542	615,980
	Charge for the year		--	17,942	1,566	19,508
	At 30 September 2023 Net book value At 30 September 2023		-- 397,657	402,380 494,733	233,108 8,872	635,488 901,262
	At 30 September 2022		397,657	512,675	10,438	920,770
15.	Debtors Prepayments Invoice debtors				Unrestricted 2023 £ 1,244 1,428	2022 £ 1,257 2,286
	Total debtors				2,672	3,543
16.	Cash at bank and in hand IMWS Charity Fund Other cash at bank and in hand: Other bank balances Cash in hand	Unrestricted General Fund 2023 £ -- 213,445 158	Unrestricted Contingency Fund 2023 £ -- 384,228 --	Restricted Funds 2023 £ 34,559 30,948 --	Total Funds 2023 £ 34,559 628,621 158	2022 28,778 634,674 159
		213,603	384,228	65,507	663,338	663,611
17.	Liabilities falling due within one year Deposits held Accrued expenses Burial account creditor Employment taxes and VAT	Unrestricted General Fund 2023 £ 6,110 5,864 -- 11,876	Unrestricted Designated Funds 2023 £ -- -- -- --	Restricted Funds 2023 £ -- -- 3,107 --	Total Funds 2023 £ 6,110 5,864 3,107 11,876	2022 £ 7,450 5,400 -- 8,054
		23,850	--	3,107	26,957	20,904

Page 16

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2023

18. Analysis of charitable funds

RESTRICTED FUNDS Charity Appeals: IMWS Charity Fund Gaza Charity Appeal South Gujarat Appeal Syria Appeal Pakistan Floods Appeal Sadaqatul Fitr Turkey and Syria Earthquake Appeal Iftaar Syria Appeal Pinderfields MRI Scanner Appeal Morocco Earthquake Appeal Libya Floods Appeal Grant and SLA Projects: Kirklees TSL Women in the Lead One Community Cost Of Living Support Kirklees Mega Mela Grant Kirklees IT Suite Update Grant Kickstart Kirklees Swing Grant Yorkshire Childrens Centre IMWS Burial Fund Total Restricted Funds

Balance at Balance at 1 Oct 2022 Income Expenditure Transfers 30 Sept 2023 £ £ £ £ £ 24,577 25,387 (36,543) -- 13,421 4,161 53,050 (50,113) -- 7,098 40 1,465 (1,430) -- 75 -- 100 (100) -- -- -- 2,590 (2,590) -- -- -- 21,785 (21,785) -- -- -- 131,130 (131,130) -- -- -- 31,933 (31,933) -- -- -- 7,594 -- -- 7,594 -- 19,629 (15,989) -- 3,640 -- 10,731 (8,000) -- 2,731 28,778 305,394 (299,613) -- 34,559 500 16,030 (11,032) -- 5,498 701 2,968 (3,669) -- -- -- 10,000 (10,000) -- -- -- 2,700 (2,700) -- -- -- 4,100 (4,100) -- -- 1,179 -- -- -- 1,179 92 -- (92) -- -- 4,413 -- (4,413) -- -- 6,885 35,798 (36,006) -- 6,677 21,843 14,883 (15,562) -- 21,164 57,506 356,075 (351,181) -- 62,400

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 appeal fund is impractical in the circumstances.

IMWS Burial Fund

This fund is for the IMWS burial service. Income is for burial fees and occasional donations for the burial service. Expenditure is burial fees that are passed on in full and other expenses incurred, in particular running the vehicle.

Restricted Funds - PRIOR YEAR Charity Appeals: IMWS Charity Fund Ramadhan Iftari Appeal Afghanistan Gaza Charity Appeal South Gujarat Appeal Syria Appeal Afghanistan Earthquake Appeal Sadaqatul Fitr Bangladesh Floods Appeal Gujarat Floods Appeal Pakistan Floods Appeal Macmillan Cancer Support Forget-Me-Not Coffee Morning

Balance at Incoming Programme Balance at 1 Oct 2021 Resources Expenditure Transfers 30 Sept 2022 £ £ £ £ £ 22,715 36,748 (34,886) -- 24,577 -- 28,927 (28,927) -- -- 3,128 37,372 (36,339) -- 4,161 -- 5,858 (5,818) -- 40 20 5,670 (5,690) -- -- -- 7,038 (7,038) -- -- -- 26,718 (26,718) -- -- -- 6,966 (6,966) -- -- -- 8,027 (8,027) -- -- -- 72,800 (72,800) -- -- -- 400 (400) -- -- -- 210 (210) -- -- 25,863 236,734 (233,819) -- 28,778

Page 17

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2023

Grant Projects: - PRIOR YEAR Kickstart ESF Groundworks Kirklees TSL Kirklees Swing Grant Women in the Lead Yorkshire Childrens Centre Covid Response IMWS Burial Fund Total Restricted Funds UNRESTRICTED FUNDS General Reserves Designated Funds: Property Fund Contingency Fund Total Designated Funds Total Unrestricted Funds Unrestricted Funds - PRIOR YEAR General Reserves Designated Funds: Property Fund Contingency Fund Total Designated Funds Total Unrestricted Funds

Balance at Incoming Programme Balance at 1 Oct 2021 Resources Expenditure Transfers 30 Sept 2022 -- 11,256 (10,077) -- 1,179 -- 7,680 (7,680) -- -- -- 8,330 (7,830) -- 500 -- 200 (108) -- 92 -- 8,970 (8,269) -- 701 -- 10,000 (5,587) -- 4,413 -- 6,815 (6,815) -- -- -- 53,251 (46,366) -- 6,885 16,368 10,258 (4,783) -- 21,843 42,231 300,243 (284,968) -- 57,506 Balance at Balance at 1 Oct 2022 Income Expenditure Transfers 30 Sept 2023 £ £ £ £ £ 396,735 250,534 (264,191) (181,781) 201,297 910,332 -- (17,942) -- 892,390 202,447 -- -- 181,781 384,228 1,112,779 -- (17,942) 181,781 1,276,618 1,509,514 250,534 (282,133) -- 1,477,915 Balance at Balance at 1 Oct 2021 Income Expenditure Transfers 30 Sept 2022 £ £ £ £ £ 386,771 247,644 (237,680) -- 396,735 928,274 -- (17,942) -- 910,332 202,447 -- -- 202,447 1,130,721 -- (17,942) -- 1,112,779 1,517,492 247,644 (255,622) -- 1,509,514

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 12 months and that the Contingency Fund should be held in an accessible form.

19.	Analysis of Net Assets Between Funds Tangible Fixed Assets Current Assets Creditors falling due within one year	Unrestricted Unrestricted Unrestricted Restricted Total General Property Other Funds Fund Fund Designated £ £ £ £ £ 8,872 892,390 -- -- 901,262 216,275 -- 384,228 65,507 666,010 (23,850) -- -- (3,107) (26,957)
		201,297 892,390 384,228 62,400 1,540,315
	Analysis of Net Assets Between Funds - PRIOR YEAR Tangible Fixed Assets Current Assets Creditors falling due within one year	Unrestricted Unrestricted Unrestricted Restricted Total General Property Other Funds Fund Fund Designated £ £ £ £ £ 10,438 910,332 -- -- 920,770 407,201 -- 202,447 57,506 667,154 (20,904) -- -- -- (20,904)
		396,735 910,332 202,447 57,506 1,567,020

Page 18

Charity No. 1067746

INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2023

20. Related Party Transactions

There are no related party transactions that require disclosure under the Charity SORP (FRS 102) paragraph 9.17.

21. 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:

later than 1 year and not later than five years:

2023 2022 £ £ 63 819

Page 19