INDIAN MUSLIM WELFARE SOCIETY (IMWS)
TRUSTEES' ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charity Registration No. 1067746
INDIAN MUSLIM WELFARE SOCIETY
Financial Statements
Year Ended 30 September 2024
| 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 2024
The trustees present their annual report and financial statements for the year ended 30 September 2024. 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: | Abdul Aziz Daji | Chair | ||
| Mohamed Mulla | Vice-Chair | |||
| Rafik Dabhad | Treasurer | |||
| Ismail E Patel | Assistant Treasurer | |||
| Ismail Suleman | Secretary | |||
| Ismail Imtiyaz Ahmed Patel | Assistant Secretary | |||
| Hussein Dharma | Elected Member | |||
| Ahmad Lunat OBE | Elected Member | |||
| Masum Karolia | Elected Member | |||
| Mufti Mohammed Amin Pandor | Elected Member | |||
| Salim Yusuf Loonat | Elected Member | elected 17 February 2024 | ||
| Mohammed Esmail Laher | Elected Member | elected 17 February 2024 | ||
| also served in the | year: | |||
| Intekhabalam Patel | retired 17 February | 2024 | ||
| Hanif Momaniat | retired 17 February | 2024 | ||
| 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 | (deceased 29 September 2024) | ||
| 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 2024
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:-
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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.
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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.
IMWS's key achievements/developments during 2023-24
During the year the charity has continued its work in the following areas:
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The Society provides Adult Learning Courses , including ESOL, IT and Confidence Building.
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Multiply project for two years to enhance numeracy skills for ladies.
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At Al-Hikmah Centre there are always employability courses run by other partners to upskill and enhance existing qualifications.
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The Limelight women empowerment project is well underway.
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IMWS is one of the leading organisations to address local health inequalities and raise awareness on health issues through our Community Champions Programme , hundreds of local residents have benefited from these conversations and referrals.
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The Society provides burial services for its members and non-members alike.
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The Adult Learning Co-ordinator organised a number of events related to women e.g. workshop on health topics, relaxation and spiritual enhancement working with TSL, NHS, etc.
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The Society has continued to provide women's aerobic classes and men's keep-fit classes every week.
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The Society ran a successful cricket coaching course for children aged 12 to 18 years at the centre in partnership with a local organisation.
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The IMWS Charity Fund has continued to collect funds for humanitarian causes locally, nationally and internationally.
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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 and MacMillan Cancer.
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The Society runs a Youth Group in conjunction with Kirklees Council and other voluntary groups, tackling issues affecting young people today and engaging with the wider community.
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Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2024
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Regular events on Interfaith related issues have been held at the centre.
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The Society provides a venue for various organisations to have team meetings, away days and training.
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Al-Hikmah Centre has become a hub for Blood Donations in North Kirklees.
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The Society continues to invest in the refurbishment of its building and assets to make sure Al-hikmah is a safe place to work and to hold events for our local communities.
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The Wedding Hall 's first floor has been refurbished with air conditioning to meet community demand.
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The Society provides an Electric Car Charging Point on site.
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Held meetings with the West Yorkshire Police Commissioner, the Mayor of Kirklees, the local MP for Batley and Spen, and Kirklees Council to address local issues .
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Continued to work closely with its seven affiliated and other local Masjid organisations providing support.
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Held regular meetings with the coroner's office and KMC burial department.
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In order to raise awareness, the Society published regular press releases and circulars in its bilingual monthly (online) 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.
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The Society hosts the NHS breast screening programme for 6 months (unit on site), this year the East Pennine Breast Screening Service was aiming to engage 8,000 ladies by this local service provision throughout Batley and Birstall PCN areas.
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Staff training on Health & Safety, First Aid etc.
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Meetings organised/facilitated by IMWS at the centre, engaging other stakeholders to address community safety and cohesion during far-right protests across the country.
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IMWS donated £10,000 towards Pinderfields Hospital's new MRI suite , to reduce the waiting times (especially for children waiting for scans).
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The first wedding fair was held and it was a huge success.
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IMWS committees are looking into achieving CIO status following approval by the members.
Financial review and reserves
The charity collected £281,755 for charitable emergency appeals and causes in the year (2023: £305,394). 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.
Page 3
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2024
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 £32,327 (2023: £24,226).
Other income comes from:
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membership fees £20,075 (2023: £20,617);
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hire of the Al-Hikmah Centre for conferences, weddings and office space £147,411 (2023: £131,048);
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fees for the use of the Sports Hall facilities £66,767 (2023: £61,396);
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and other services £1,995 (2023: £2,263).
The Paigaam newsletter raised £5,687 (2023: £10,984) from the sale of advertising space and cost £7,829 to produce (2023: £22,956). These figures reflect the move to online.
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 and not yet distributed at the period end were £48,257 (2023: £34,559).
Projects received funding of £51,432 (2023: £35,798) against expenditure of £36,930 (2023: £36,006) , some projects funds were therefore carried into 2024-25, as shown in note 18 to the accounts.
The Burial Service had income of £6,467 and expenditure of £7,357. Funds carried forward were £20,274 (2023: £21,164).
Total restricted funds at the period end were £89,710 (2023: £62,400).
Designated funds are funds set aside from the general fund by the trustees.
They consist of a contingency fund of £232,195 (2023: £384,228), and a fund representing the land and buildings which amounted to £874,448 (2023: £892,390).
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 2024 were £189,357 (2023: £201,297). 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:
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l Financial risks such as rising costs and inflation.
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l Financial control risks by ensuring accounting procedures are followed;
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l Ensuring access to external funding is optimised;
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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;
Page 4
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2024
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l Community by informing members of updates and promoting IMWS as a facility that can be accessed by the entire local and surrounding population;
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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 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;
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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 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. 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.
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.)
Page 5
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Trustees' Annual Report For the year ended 30 September 2024
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.
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).
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;
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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;
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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 3 December 2024 and signed on their behalf by:
Signed :
………………………..............................................
Abdul Aziz Daji, 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 2024, 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:
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l examine the accounts under section 145 of the 2011 Act;
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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 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:
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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
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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 4 December 2024
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 2024
| 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 2024 2024 2024 2023 £ £ £ £ 33,037 281,755 314,792 329,620 167,196 57,899 225,095 205,769 74,739 -- 74,739 71,220 274,972 339,654 614,626 606,609 750 268,057 268,807 300,713 7,829 -- 7,829 22,956 324,570 6,640 331,210 151,713 81,136 30,290 111,426 107,383 42,602 7,357 49,959 50,549 456,887 312,344 769,231 633,314 456,887 312,344 769,231 633,314 (181,915) 27,310 (154,605) (26,705) -- -- -- -- (181,915) 27,310 (154,605) (26,705) 1,477,915 62,400 1,540,315 1,567,020 1,296,000 89,710 1,385,710 1,540,315 |
|---|---|
Page 8
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Balance Sheet As at 30 September 2024
| 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 2024 2024 2024 2024 2023 £ £ £ £ £ 7,541 874,448 -- 881,989 901,262 5,003 -- 471 5,474 2,672 -- -- 48,258 48,258 34,559 209,640 232,195 40,981 482,816 628,779 209,640 232,195 89,239 531,074 663,338 214,643 232,195 89,710 536,548 666,010 32,827 -- -- 32,827 26,957 181,816 232,195 89,710 503,721 639,053 189,357 1,106,643 89,710 1,385,710 1,540,315 189,357 1,106,643 89,710 1,385,710 1,540,315 -- -- 89,710 89,710 62,400 189,357 1,106,643 -- 1,296,000 1,477,915 189,357 1,106,643 89,710 1,385,710 1,540,315 |
|---|---|
The notes on pages 11 to 19 form part of these accounts.
Approved by the trustees on 3 December 2024 and signed on their behalf by:
Trustee Abdul Aziz Daji (Chair)
Trustee Rafik Dabhad (Treasurer)
Page 9
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Statement of Cash Flows For the year ended 30 September 2024
==> picture [429 x 250] intentionally omitted <==
----- Start of picture text -----
Total Total
note 2024 2023
Cash flows from operating activities: £ £
Net movement in funds (154,605) (26,705)
Add back depreciation charge 19,273 19,508
Decrease (increase) in debtors (2,802) 871
Increase (decrease) in creditors 5,870 6,053
Net cash used in operating activities (132,264) (273)
Change in cash and cash equivalents in the reporting period (132,264) (273)
Cash and cash equivalents at the beginning of the period 663,338 663,611
Cash and cash equivalents at the end of the period 531,074 663,338
Reconciliation of cash and cash equivalents:
Bank and cash in hand 531,074 663,338
Total cash and cash equivalents 531,074 663,338
----- End of picture text -----
Page 10
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2024
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 2024
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 Ethiopia Sadaqatul Fitr 2024 Somalia Iftaar 2024 Macmillan Cancer Support General Donations Paigaam 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 2024 2024 2024 2023 £ £ £ £ -- 18,444 18,444 25,387 -- 187,295 187,295 53,050 -- 515 515 1,465 -- 600 600 100 -- -- -- 2,590 -- -- -- 21,785 -- -- -- 131,130 -- -- -- 31,933 -- 2,151 2,151 7,594 -- 2,372 2,372 19,629 -- 3,696 3,696 10,731 -- 33,501 33,501 -- -- 32,481 32,481 -- -- 700 700 -- -- 281,755 281,755 305,394 32,327 -- 32,327 24,226 710 -- 710 -- 33,037 281,755 314,792 329,620 Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 2023 £ £ £ £ 20,075 -- 20,075 20,617 24,860 -- 24,860 24,083 9,552 -- 9,552 1,531 66,767 -- 66,767 61,396 38,260 -- 38,260 34,214 139,439 -- 139,439 121,224 |
|---|---|
continued….
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Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2024
| 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 Pinderfields MRI Scanner Appeal Morocco Earthquake Appeal Libya Floods Appeal Ethiopia Sadaqatul Fitr 2024 Somalia Iftaar 2024 Macmillan Cancer Support |
Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 2023 £ £ £ £ -- 40,372 40,372 16,030 -- 9,060 9,060 2,968 -- -- -- 10,000 -- -- -- 2,700 -- -- -- 4,100 -- -- -- -- -- -- -- -- -- -- -- -- -- 2,000 2,000 -- -- -- -- -- -- 51,432 51,432 35,798 5,687 -- 5,687 10,984 850 -- 850 825 -- 6,467 6,467 14,883 -- -- -- -- 1,145 -- 1,145 1,438 7,682 6,467 14,149 28,130 167,196 57,899 225,095 205,769 Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 2023 £ £ £ £ 74,739 -- 74,739 71,220 Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 2023 £ £ £ £ -- 15,449 15,449 36,392 -- -- -- 151 -- 162,552 162,552 50,113 -- 590 590 1,430 -- 600 600 100 -- -- -- 2,590 -- -- -- 21,785 -- -- -- 131,130 -- -- -- 31,933 -- 9,745 9,745 -- -- 6,012 6,012 15,989 -- 6,427 6,427 8,000 -- 33,501 33,501 -- -- 32,481 32,481 -- -- 700 700 -- -- 268,057 268,057 299,613 |
|---|---|
continued….
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Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2024
| 5. | continued…. | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | |||
| 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Donations by IMWS (from General Funds): | |||||
| Yorkshire Air Ambulance | 250 | -- | 250 | 250 | |
| Macmillan Cancer Support | -- | -- | -- | 350 | |
| British Heart Foundation | 250 | -- | 250 | 250 | |
| Kirkwood Hospice | 250 | -- | 250 | 250 | |
| Carlinghow & Wilton Islamic Trust | -- | -- | -- | -- | |
| Total charity donations | 750 | 268,057 | 268,807 | 300,713 | |
| 6. | Paigaam costs Printing, Typeset, Translations Travel expenses Wages and employer costs Sundries |
Unrestricted 2024 £ 1,700 -- 5,450 679 |
2023 £ 11,008 1,122 10,300 526 |
||
| 7,829 | 22,956 | ||||
| 7. | Property related costs Cleaning and caretaking Sports Hall Attendants Building insurance Repairs and renewals Wedding Hall refurbishment Heat and light Water rates Council rates |
Unrestricted Funds 2024 £ 49,244 24,291 14,299 37,764 150,090 45,448 -- 3,434 |
Restricted Funds 2024 £ -- 400 -- 2,080 -- 4,160 -- -- |
Total Funds 2024 £ 49,244 24,691 14,299 39,844 150,090 49,608 -- 3,434 |
2023 £ 40,983 25,453 14,278 21,350 -- 42,574 3,187 3,888 |
| 324,570 | 6,640 | 331,210 | 151,713 | ||
| 8. | Project and Centre management costs Wages and salaries Project costs Office expenses Sundries |
Unrestricted Funds 2024 £ 77,265 -- 3,159 712 |
Restricted Funds 2024 £ 3,590 24,627 2,073 -- |
Total Funds 2024 £ 80,855 24,627 5,232 712 |
2023 £ 75,270 26,309 4,584 1,220 |
| 81,136 | 30,290 | 111,426 | 107,383 | ||
| 9. | Other activity costs Burial expenses Conference servicing expenses Functional costs Governance costs Legal & professional fees General expenses Bank charges Depreciation |
Unrestricted Funds 2024 £ -- 7,415 7,082 5,800 2,903 -- 129 19,273 |
Restricted Funds 2024 £ 7,357 -- -- -- -- -- -- -- |
Total Funds 2024 £ 7,357 7,415 7,082 5,800 2,903 -- 129 19,273 |
2023 £ 15,562 1,293 5,734 5,400 2,968 -- 84 19,508 |
| 42,602 | 7,357 | 49,959 | 50,549 |
Page 14
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2024
==> picture [435 x 121] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|10.|Support costs|Admin|Office costs|Property|
|Wages|& Sundries|costs|Total|
|£|£|£|£|
|Activities at Al-Hikmah Centre|77,265|3,871|324,570|405,706|
|77,265|3,871|324,570|405,706|
|Support costs - prior year|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|
----- 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:
==> picture [411 x 42] intentionally omitted <==
----- Start of picture text -----
||||
|---|---|---|
|2024|2023|
|£|£|
|Depreciation of tangible fixed assets|19,273|19,508|
|Independent Examiner's fees|1,400|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.
==> picture [435 x 144] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|13.|Staff costs|2024|2023|
|The staff costs were:|£|£|
|Wages and salaries|157,304|138,318|
|Employers national insurance|3,129|3,017|
|Employers pension costs|2,151|2,033|
|162,584|143,368|
|The average monthly head count of employees was:|2024|2023|
|Project Leaders|1|1|
|Fundraising|1|1|
|Centre Management and Administration|3|3|
|Maintenance and Sports Hall Attendance|4|4|
|9|9|
----- 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 2024
| 14. | Tangible fixed assets for use by the charity | Fixtures and | Total | |||
|---|---|---|---|---|---|---|
| Freehold land | Buildings | Equipment | ||||
| £ | £ | £ | £ | |||
| At 1 October 2023 and at 30 September 2024 | 397,657 | 897,113 | 241,980 | 1,536,750 | ||
| Depreciation | ||||||
| At 1 October 2023 | -- | 402,380 | 233,108 | 635,488 | ||
| Charge for the year | -- | 17,942 | 1,331 | 19,273 | ||
| At 30 September 2024 Net book value At 30 September 2024 |
-- 397,657 |
420,322 476,791 |
234,439 7,541 |
654,761 881,989 |
||
| At 30 September 2023 | 397,657 | 494,733 | 8,872 | 901,262 | ||
| 15. | Debtors Prepayments Invoice debtors |
Unrestricted General Fund £ 1,253 3,750 |
Unrestricted Designated Funds £ -- -- |
Restricted Funds £ 471 -- |
Total Funds 2024 £ 1,724 3,750 |
2023 £ 1,244 1,428 |
| Total debtors | 5,003 | -- | 471 | 5,474 | 2,672 | |
| 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 2024 £ -- 209,483 157 |
Unrestricted Contingency Fund 2024 £ -- 232,195 -- |
Restricted Funds 2024 £ 48,258 40,981 -- |
Total Funds 2024 £ 48,258 482,659 157 |
2023 £ 34,559 628,621 158 |
| 209,640 | 232,195 | 89,239 | 531,074 | 663,338 | ||
| 17. | Liabilities falling due within one year Deposits held Accrued expenses Burial account creditor Employment taxes and VAT |
Unrestricted General Fund 2024 £ 10,365 6,126 -- 16,336 |
Unrestricted Designated Funds 2024 £ -- -- -- -- |
Restricted Funds 2024 £ -- -- -- -- |
Total Funds 2024 £ 10,365 6,126 -- 16,336 |
2023 £ 6,110 5,864 3,107 11,876 |
| 32,827 | -- | -- | 32,827 | 26,957 |
Page 16
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2024
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 Ethiopia Sadaqatul Fitr 2024 Somalia Iftaar 2024 Macmillan Cancer Support 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 2023 Income Expenditure Transfers 30 Sept 2024 £ £ £ £ £ 13,421 18,444 (15,449) -- 16,416 7,098 187,295 (162,552) -- 31,841 75 515 (590) -- -- -- 600 (600) -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- 7,594 2,151 (9,745) -- -- 3,640 2,372 (6,012) -- -- 2,731 3,696 (6,427) -- -- -- 33,501 (33,501) -- -- -- 32,481 (32,481) -- -- -- 700 (700) -- -- 34,559 281,755 (268,057) -- 48,257 5,498 40,372 (25,870) -- 20,000 -- 9,060 (9,060) -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- 1,179 -- -- -- 1,179 -- -- -- -- -- -- 2,000 (2,000) -- -- 6,677 51,432 (36,930) -- 21,179 21,164 6,467 (7,357) -- 20,274 62,400 339,654 (312,344) -- 89,710 |
|---|---|
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 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 |
Balance at Incoming Programme Balance at 1 Oct 2022 Resources 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 |
|---|---|
Page 17
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2024
| Grant Projects: - PRIOR YEAR 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 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 2022 Resources Expenditure Transfers 30 Sept 2023 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 Balance at Balance at 1 Oct 2023 Income Expenditure Transfers 30 Sept 2024 £ £ £ £ £ 201,297 274,972 (438,945) 152,033 189,357 892,390 -- (17,942) -- 874,448 384,228 -- -- (152,033) 232,195 1,276,618 -- (17,942) (152,033) 1,106,643 1,477,915 274,972 (456,887) -- 1,296,000 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 |
|---|---|
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 £ £ £ £ £ 7,541 874,448 -- -- 881,989 214,643 -- 232,195 89,710 536,548 (32,827) -- -- -- (32,827) |
|---|---|---|
| 189,357 874,448 232,195 89,710 1,385,710 |
||
| 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 £ £ £ £ £ 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 |
Page 18
Charity No. 1067746
INDIAN MUSLIM WELFARE SOCIETY Notes to the accounts For the year ended 30 September 2024
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:
2024 2023 £ £ -- 63
Page 19