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2021-12-31-accounts

Charity registration number: 1078595

Anjuman-E-Burhani (London)

Annual Report and Financial Statements for the Year Ended 31 December 2021

Anjuman-E-Burhani (London)

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 6
Statement of Trustees' Responsibilities 7
Independent Auditors' Report 8 to 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 24

Page 1

Anjuman-E-Burhani (London)

Reference and Administrative Details Reference and Administrative Details
Trustees Amil Saheb of London - President
Zainulabedeen Bhaisaheb Shujaee - Vice President
Farazdaq Bhaisaheb Husaini
Dr Shaikh Aziz Bhai Husain Bhai - Secretary
Shaikh Amirali Bhai Lukmany - Joint Secretary
Shaikh Murtaza Bhai Amin -Treasurer
Shaikh Yunus Bhai Shaikh Abdulkader Haidermota
Shaikh Hamza Bhai Jiwanji
Shaikh Shabbir Bhai Mulla Inayathusain
Shaikh Shabbir Bhai Shaikh Abidali
Shaikh Amirali Bhai Kader Bhai
Shaikh Murtaza Bhai Shaikh Taiyebali (Najmi)
Shaikh Aliasger Bhai Bagichawala
Senior Management / Leadership Yusuf Bhai Maimoon
Team Shaikh Abdulhusain Bhai Mulla Taherali
Shaikh Shabbir Bhai Abdulali
Charity Registration Number 1078595
Principal address Mohammedi Park
Rowdell Road
Northolt Industrial Estate
Northolt
Middlesex
UB5 6AG
Auditor Tahas & Co Ltd
Chartered Certified Accountants and Registered Auditors
760 Eastern Avenue
Newbury Park
Ilford
Essex
IG2 7HU
Solicitors BDB Pitmans LLP
50 Broadway
Westminister
London
SW1H 0BL
Bankers Habib Bank AG Zurich
5-7 High Street
Southall
Middlesex
UB1 3HA
Barclays Bank PLC
Bradford Market Street
Leicester
Leicestershire
LE87 2BB

Page 1

Anjuman-E-Burhani (London)

Trustees' Report

FOR THE YEAR ENDED 31 DECEMBER 2020

The Trustees present their report and financial statements for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements 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)" (effective from 1 January 2015).

Objectives and activities

The Trustees hold the Trust Fund and its income upon trust to apply them for the religious and charitable purpose, particularly to administer, manage and organize the affairs of the Dawoodi Bohra Jamaat of London as per the “12 Umoor Programme” introduced by the 53rd al-Dai al Mutlaq, His Holiness Dr Syedna Mufaddal Saifuddin TUS and particularly for the following purposes.

The policy of the Trust continues to be to seek support and provide for the aims as stated.

The Trust organises events where the teaching of Islam and the nature of the Islamic faith is shared with nonMuslims.

The Trustees confirm that they have paid due regard to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives in setting the grant making policy for the year.

The Trust has established its grant making policy to achieve its objects for the public benefit for the advancement of religious and charitable purposes of the Dawoodi Bohra Jamaat of London in particular and the community at large. Grants are made at the discretion of the Trustees in respect of any application from individuals or institutions that may apply for assistance within the objects of the Trust. Formal applications are required setting out the reasons for the grant. The policy of the Trustees is to make large single grants rather than many smaller ones.

Achievements and performance

The main sources of income of the Trust are the regular contributions from the community supplemented by other donations from minor sources and connected charities.

The Achievements and performance of the Trust are highlighted as per “12 Umoor Programme classified into 12 main categories consisting the following:

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Anjuman-E-Burhani (London)

Trustees' Report (continued)

1. Umoor Deeniyah - Religious Affairs

The Trustees year round maintain a suitable environment, by adherence to the tenets of Islam. The Trust normally has around 300 religious gathering during the year. The Trustees during the pandemic ensured that all religious affairs were carried out through online programmes.

2. Umoor Taalimiyah - Education

The Trust supported education to learners of all ages to enable them to face the challenges of the current time, by donating £120,000 (2021: £120,000) towards Al-Jameah Tus Saifiyah Trust which organises classes for children on saturdays and evenings. There are around 300 children attending these classes during the year. During Covid, these classes were arranged on an online basis.

3. Umoor Marafiq Burhaniyah - Welfare

The Trust carried out various initiatives to ensure every community member's living standards, especially their religious, economic, educational, household, health and food standards were uplifted. During Covid 19 all community members were given counselling and visits from Trustees and volunteers to ensure their welfare, adhering to social distancing and government guidelines.

4. Umoor Maliyah - Budgeting and Accounts

The Trust ensures that budgets are set for all financial aspects of the Trust, ensuring all income and expenses are accounted through proper maintainence of books of accounts. During the year contributions from the community, including Gift Aid, amounted to £947,737 an increase of £55,769 when compared with the previous year. Total incoming resources for the year increased by £353,165. Grants awarded in the year increased to £719,654 compared to £427,080 in 2020.

Due to Covid 19, the Trustees had to rework budgets, ensuring reduction in expenses and ensuring community work carried out regardless.

5. Ummor Mawarid Bashariyah - Human Resources

The Trustees through various human resource programmes identify the relevant skill sets of community members. This helps the Trust to engage these volunteers for offering their services in the relevant fields i.e Information technology, Accounts and Education.

6. Umoor Dhakheliyah - Internal Affairs - IT/Communication/Statistics

The Trust ensured that all communication and office management activities were carried out during the year.

7. Ummor Kharijiyah - Public Relations

The Trust continously engages with the local communities by organising events.

8. Ummor Qaza - Legal Affairs

The Trust looks into ensuring all members of the community live in harmony and mutual understanding.

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Anjuman-E-Burhani (London)

Trustees' Report (continued)

9. Umoor Faiz al Mawaid al Burhaniyah and Niyaz- Meals from the community kitchen

The Trust provides all community members nutritious and sufficient meals on a daily basis. There are around 1000 daily meals prepared in community kitchen for all members of the community. The key responsibility of procurement, food preparation, quality checks and health and safety is maintained on a regular basis. During Covid, The Trustees personally delivered groceries and essential food products to all community members, adhering to Government regulations.

10. Umoor Iqtesadiyah - Finance and Business Development

The Trustee encourage business development, counselling, skills development and business start up help to community members. There are various programmes during the year to achieve this objective.

11. Umoor Amlaak - Properties

The Trustee ensured that the maintainence of properties, legal documentation and development is carried out regularly. The Trust provides necessary funds to provide assistance to the Husaini Masjid and Mohammedi Park Management Trust for the maintenance and upkeep of the Masjid built for the community.

12. Umoor Sehhat - Health and Hygiene Activity

The Trustee ensured that all aspects of health, cleanliness, environment and sports are maintained for all community members. The Trusts regulary organises Medical Camps, Health Awareness Programmes and sports tournaments.

Financial review

The Statement of Financial Activities on page 12 shows the incoming and outgoing resources for the year.

The Trust saw a increase in income in the year with total income of £2,047,625 (2020: £1,638,865). Regular contributions offered by the Jamaat community including gift aid increased by £55,769 to £947,737. Furthermore income from other charitable activities increased from £667,060 to £1,020,224.

Due to the Government restrictions on religious places, the Masjid and office were closed resulting in staff being furloughed, the charity received £67,730 of Furlough grant. Overall after allowing for resources expended on charitable activities, the surplus generated for the year was £280,751 (2020 : £344,455).

The balance sheet on page 13 shows the financial position of the Trust at 31 December 2021.

At the year end, total net assets were £1,935,681 compared with £1,654,930 for the previous year.

Reserves policy

The reserves policy is to hold funds to enable the Trust to carry out its operations and at an adequate level to meet its objectives. This provides for sufficient funds to be available for all management and administrative costs as well as ensuring adequate funds continue to be available for the costs of the Trust's charitable activities. The balance held as unrestricted funds at 31 December 2021 was £1,669,051 of which £1,020,086 is regarded as free reserves after allowing for funds tied up in tangible fixed assets and debtors (property to be gifted £625,101).

The current level of reserves is therefore considered to be appropriate to meet the ongoing overheads of the Trust.

Investment policy

The Trust deed authorises the Trustees to make and hold investments using the funds of the charity. The Trustees also have power to hold funds with bankers as necessary. Due to the tenets of the Dawoodi Bohra faith, interest can neither be received nor paid, and as a result, the Trust is part of a network of other connected charities that operate a programme related investment made in the form of interest free loans (Qardan Hasana) to each other and other third parties for the purposes of furthering the objects of the Trust.

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Anjuman-E-Burhani (London)

Trustees' Report (continued)

Risk assessment

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the Trust, and are satisfied that systems are in place to mitigate their exposure to those risks.

Impact of Covid-19

On 11 March 2020, the World Health Organization declared the Coronavirus (COVID-19) outbreak to be a pandemic in recognition of its rapid spread across the globe. Adhering to the guidelines all community facilities were closed to the community members for most part of 2020, this was to ensure social wellbeing of its members, staff and community. Trust issued strict guidelines for social distancing and wearing face covering at all times in the community centre.

For the charity's 31 December 2021 financial statements, the COVID-19 outbreak and the related impacts are considered non-adjusting events. Due to the uncertainty of the outcome of the current events, the charity cannot reasonably estimate the impact these events will have on the charity’s financial position, results of operations or cash flows in the future. To minimise the uncertain financial risk associated with the Pandemic , The Trust have put measures in place to ensure reduction is costs and income generation.

The charity holds reasonable cash reserves to shelter against the impact of the current coronavirus pandemic. In addition, announcements by government of various initiatives to support businesses to address short-term income shortfalls should enable the charity to continue operationally.

Future plans

The Trustees do not plan for any significant changes to the Trust's activities.

Structure, governance and management

The Trust was created on 21 December 1997 by the donation of an initial corpus of £786 by the 52nd Dai al - Mutlaq, His Holiness Dr Syedna Mohammed Burhanuddin (RA). The Trust Deed to record the creation of the Trust was completed and signed on 29th November 1999 and registered charity status was confirmed by the Charity Commission on 14th December 1999.

Trustees are appointed by the Dai al-Mutlaq for a term of five years or as may be determined by the Dai alMutlaq, and at the expiry date of each such term they retire. At the end of each such term the Dai al-Mutlaq appoints Trustees who may consist of some or all of the retiring Trustees. The Dai al-Mutlaq may appoint additional Trustees at any time during the currency of each term. The person so appointed is a Trustee up to the expiration of the term, so that all Trustees retire simultaneously, provided that at the expiry of the term, the Trustees continue to be Trustees until the Dai al-Mutlaq appoints new Trustees. The Amil Saheb of London is ex-officio a Trustee.

The Trustees named on the legal and administrative information page have served during the year and up to the date of this report.

New Trustees are considered for appointment, taking into account the skill requirements of the Trustee body. The induction process for new Trustees provides them with meetings with the Board of Trustees and with documentation setting out the policies and grant making processes of the Trust, the power and responsibilities of the Trustees and a brief history of the Trust including copy minutes and accounts.

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Anjuman-E-Burhani (London)

Trustees' Report (continued)

Meetings of the Trustees are held regularly at which they agree the broad strategy and areas of activity for the Trust. The day to day administration of grants and processing and handling of applications prior to their consideration by the Trustees, together with the administration of expenditure on other charitable activities is delegated to the Secretary and the Treasurer. The activities of the restricted funds are managed by subcommittees who report to the Secretary.

The Trustees consider the board of Trustees as comprising the key management personnel of the Trust in charge of directing, running and controlling the Trust. All Trustees give their time freely and no Trustee remuneration was paid in the year.

This report was approved by the Trustees and signed on their behalf by:

Shk Murtaza bhai Amin Treasurer

Dated: 25th October 2022

Page 6

Anjuman-E-Burhani (London)

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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 corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Page 7

Anjuman-E-Burhani (London)

Independent Auditor's Report to the Members of Anjuman-E-Burhani (London)

Opinion

We have audited the financial statements of Anjuman-E-Burhani (London) (the 'charity') for the year ended 31 December 2021, which comprise the Statement of Financial Activities, Balance Sheet, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 8

Anjuman-E-Burhani (London)

Independent Auditor's Report to the Members of Anjuman-E-Burhani (London) (continued)

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Charities (Accounts and Report) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 7), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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Anjuman-E-Burhani (London)

Independent Auditor's Report to the Members of Anjuman-E-Burhani (London) (continued)

In identifying and assessing risks of material misstatement in respect of irregularities including fraud and non-compliance with laws and regulations, we considered the following

We remained alert to any indications of fraud throughout the audit. As required by auditing standards and taking into account possible pressures to achieve targets, we performed procedures to address the risk of management override of controls and the risk of making inappropriate accounting entries.

We also performed procedures including identifying journal entries and other adjustments to test based on risk criteria and comparing the identified entries to supporting documents. These included those posted to unusual accounts.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the trustees those matters we are required to state to trustees in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

......................................

Mr M Poonawala (Senior Statutory Auditor) For and on behalf of Tahas & Co Ltd, Statutory Auditor

760 Eastern Avenue Newbury Park Ilford Essex IG2 7HU

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Anjuman-E-Burhani (London)

Independent Auditor's Report to the Members of Anjuman-E-Burhani (London) (continued)

25 October 2022

Tahas & Co Ltd is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Page 11

Anjuman-E-Burhani (London)

Statement of Financial Activities for the Year Ended 31 December 2021

Note
Unrestricted
funds
£
Income and Endowments from:
Sabil-ul-Khair-Wal- Barakat
2
947,737
Charitable activities
3
951,609
Other income
4
79,664
Total income
1,979,010
Expenditure on:
Charitable activities
(1,730,061)
Total expenditure
(1,730,061)
Net income
248,949
Net movement in funds
248,949
Reconciliation of funds
Total funds brought forward
1,420,102
Total funds carried forward
15
1,669,051
The funds breakdown for 2020 is shown in note 15.		 Restricted
funds
£
-
68,615
-
68,615
(36,813)
(36,813)
31,802
31,802
234,828
266,630		 Total
2021
£
947,737
1,020,224
79,664
2,047,625
(1,766,874)
(1,766,874)
280,751
280,751
1,654,930
1,935,681		 Total
2020
£
891,968
667,059
79,838
1,638,865
(1,294,410)
(1,294,410)
344,455
344,455
1,310,475
1,654,930

The notes on pages 14 to 24 form an integral part of these financial statements. Page 12

Anjuman-E-Burhani (London)

(Registration number: 1078595) Balance Sheet as at 31 December 2021

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: Amounts falling due within one year
12
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
13
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
15		 2021
£
24,864
792,650
1,218,407
2,011,057
(100,240)
1,910,817
1,935,681
-
1,935,681
266,630
1,669,051
1,935,681		 2020
£
25,438
961,726
925,724
1,887,450
(95,958)
1,791,492
1,816,930
(162,000)
1,654,930
234,828
1,420,102
1,654,930

The financial statements on pages 12 to 24 were approved by the trustees, and authorised for issue on 25 October 2022 and signed on their behalf by:

Shk Murtaza bhai Amin Treasurer

The notes on pages 14 to 24 form an integral part of these financial statements. Page 13

Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Anjuman-E-Burhani (London) meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

Since the start of January 2020, the coronavirus outbreak, which is a rapidly evolving situation, has adversely impacted global commercial activities. The rapid development and fluidity of this situation precludes any prediction as to its ultimate impact, which may have a continued adverse impact on economic and market conditions and trigger a period of global economic slowdown.

The financial impact of the pandemic on the valuation of tangible fixed assets, financial assets and financial liabilities as at the balance sheet date has been reflected in the financial statements.

The trustees are monitoring developments relating to coronavirus regularly and are coordinating its operational response based on existing business continuity plans, in addition to guidance from global health organisations, the government and general pandemic response best practices.

The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

The charity holds reasonable cash reserves to shelter against the impact of the current coronavirus pandemic. In addition, announcements by government of various initiatives to support businesses to address short-term income shortfalls should enable the charity to continue operationally. Thus, the going concern basis has been adopted in preparing the financial statements for the year ended 31 December 2021.

The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

Charitable funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds are to be used for specific purposes as indicated by the donor. Expenditure which meets these criteria is charged to the funds as appropriate.

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Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Where possible, donations are accounted for on a receivable basis. However, it is recognised that voluntary donations from individuals cannot be treated in this manner where there is no contractually enforceable right to donations promised. For this reason donations from individuals are normally accounted for on a receipts basis.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £5000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

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Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

Asset class

Plant and machinery

Depreciation method and rate

over 5 years straight line basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

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Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

2 Sabil-ul-khair-Wal-Barakat

Donations and gifts Unrestricted
funds
General
£
947,737
947,737		 Total
2021
£
947,737
947,737		 Total
2020
£
891,968
891,968

This relates to regular contributions offered by members of Dawoodi Bohra Jamaat community in London and includes gift aid claims of £149,000 (2020: £127,002)

3 Income from charitable activities

Faiz-ul Mawaid al Burhaniyah and Niyaz
Muvasat
Laagat
Shabab-UL-Zahabi
Burhani Womens Association
Taiseer Un Nikaah
Interment and funeral receipts
HH visit and other donations
Faiz-ul Mawaid al Burhaniyah and Niyaz
Muvasat
Laagat
Shabab-UL-Zahabi
Interment and funeral receipts
HH visit and other donations		 Unrestricted
funds
General
£
609,234
48,450
14,956
7,762
17,262
6,134
-
247,811
951,609
Unrestricted
funds
General
£
556,040
4,400
3,668
6,950
-
26,337
597,395		 Restricted
funds
£
-
-
-
-
-
-
68,615
-
68,615
Restricted
funds
£
-
-
-
-
69,665
-
69,665		 Total
2021
£
609,234
48,450
14,956
7,762
17,262
6,134
68,615
247,811
1,020,224
Total
2020
£
556,040
4,400
3,668
6,950
69,665
26,337
667,060

Page 17

Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

4 Other income

HMRC JRS Grant
Rental income		 Unrestricted
funds
General
£
67,622
12,042
79,664		 Total
2021
£
67,622
12,042
79,664		 Total
2020
£
74,282
5,556
79,838

Page 18

Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

5 Expenditure on charitable activities

Madrasah
Interment and funeral expenses
Calenders
Taamir- Repairs and Renewals
Darul Imarat expenses
Public relations
Faiz-ul-Mawaid al Burhaniyah and Niyaz
Muvasat
Share of support costs (Note 6)
Share of Governance costs ( Note 6)
Grants (Note 7)		 Activity
undertaken
directly
£
1,065
36,772
4,450
20,422
9,565
2,976
610,972
50,250
293,224
34,875
702,303
1,766,874		 Total
2021
£
1,065
36,772
4,450
20,422
9,565
2,976
610,972
50,250
293,224
34,875
702,303
1,766,874		 Total
2020
£
5,378
26,068
4,300
4,734
-
2,000
473,427
6,400
307,798
37,225
427,080
1,294,410

Page 19

Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

£1,730,061 (2020 - £1,268,342) of the above expenditure was attributable to unrestricted funds and £36,813 (2020 -£26,068) to restricted funds.

6 Analysis of governance and support costs

Support costs allocated to charitable activities

Staff costs
Depreciation
Utilities
Repairs and maintenance
Telephone and fax
Travelling expenses
Cleaning
Sundry expenses
Printing, postages and stationery
Rent
Auditors' fees for non-audit work
Audit fees
Rates
Bank Charges		 Governance
costs
£
19,063
-
605
4,452
2,039
796
-
-
-
-
4,920
3,000
-
-
34,875		 Other support
costs
£
171,564
7,806
5,441
49,096
18,354
7,161
7,557
5,992
390
13,813
-
-
2,008
4,042
293,224		 Total
2021
£
190,627
7,806
6,046
53,548
20,393
7,957
7,557
5,992
390
13,813
4,920
3,000
2,008
4,042
328,099		 Total
2020
£
183,362
10,398
7,107
46,203
32,505
8,679
8,885
12,463
1,775
16,446
4,700
3,000
4,934
4,566
345,023

Support costs relate to those costs incurred directly in support of expenditure on the Charity's objects which cannot be directly attributed to particular activities. Such costs are allocated at a ratio of 90:10 between activities undertaken directly and governance costs.

Page 20

Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

7 Grant-making

Analysis of grants

Analysis
Husaini Masjid and Mohammedi
Park Management Trust
Dawat-e-Hadiyah Trust (United
Kingdom)
Al-Jameah Al-Sayfiyah		 Grants to institutions
2021
£
2020
£
180,651
185,000
401,652
122,080
120,000
120,000
702,303
427,080		 Grants to individuals
2021
£
2020
£
-
-
-
-
-
-
-
-		 Grants to individuals
2021
£
2020
£
-
-
-
-
-
-
-
-
-

8 Trustees remuneration and expenses

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Trust during the year and no expenses were paid on behalf of the Trustees.

9 Staff costs

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Management and administration
The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2021
No
11
2021
£
177,324
12,104
1,200
190,628		 2020
No
10
2020
£
171,556
8,684
3,122
183,362

The Trust also relied on the efforts of twelve part time volunteers (2020 : 12) during the year.

No trustee received emoluments of more than £60,000 during the year

Page 21

Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

10 Tangible fixed assets

Cost
At 1 January 2021
Additions
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
11 Debtors
Other debtors
Property to be gifted
12 Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals
13 Creditors: amounts falling due after one year
Other loans		 Furniture and
equipment
£
195,295
7,232
202,527
169,857
7,806
177,663
24,864
25,438
2021
£
167,549
625,101
792,650
2021
£
7,145
55,431
37,664
100,240
2021
£
-		 Furniture and
equipment
£
195,295
7,232
202,527
169,857
7,806
177,663
24,864
25,438
2021
£
167,549
625,101
792,650
2021
£
7,145
55,431
37,664
100,240
2021
£
-		 Total
£
195,295
7,232
202,527
169,857
7,806
177,663
24,864
25,438
2020
£
267,321
694,405
202,527
169,857
7,806
177,663
24,864
25,438
2021
£
167,549
625,101
792,650
2021
£
7,145
55,431
37,664
100,240
2021
£
-
961,726
2020
£
2,944
48,665
44,349
95,958
2020
£
162,000

Page 22

Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

14 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £1,200 (2020 - £3,122).

15 Funds

15 Funds
Unrestricted
General
Restricted
Total funds		 Balance at 1
January 2021
£
1,420,102
234,828
1,654,930		 Incoming
resources
£
1,979,010
68,615
2,047,625		 Resources
expended
£
(1,730,061)
(36,813)
(1,766,874)		 Balance at 31
December
2021
£
1,669,051
266,630
1,935,681

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

  1. Anjuman-e-Najmi : The funds are held for burial ground maintenance and funeral expenses.

  2. East London-Taamir : The funds were held to acquire a property and refurbish it at Chapel Lane, Chigwell. The property has since been acquired and refurbished, and is in the process of being transferred to Dawat-e-Hadiyah Trust (UK). Trustees have therefore reclassified the funds as unrestricted so as to benefit the Trust and the community as a whole.

Page 23

Anjuman-E-Burhani (London)

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

16 Analysis of net assets between funds

16 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
24,864
1,733,963
(89,776)
1,669,051		 Restricted
funds
£
-
277,094
(10,464)
266,630		 Total funds at
31 December
2021
£
24,864
2,011,057
(100,240)
1,935,681

17 Related party transactions

The Trust by way of common Trustees and influence is connected to the following charities:-

Husaini Masjid and Mohammedi Park Management Trust Al-Jameah Al-Sayfiyah Trust Fayz-e-Husaini International Trust Dawat-e-Hadiyah Trust (United Kingdom)

During the year the charity made the following related party transactions:

Dawat-e-Hadiyah Trust (United Kingdom)

At the balance sheet date the amount due to/from to Dawat-e-Hadiyah Trust (United Kingdom) was £Nil (2020 - £162,000).

The following properties vest in “the Dai al-Mutlaq” (Corporation Sole) who is the Sole Trustee of Dawat-e-Hadiyah Trust (United Kingdom) (Reg. No. 294807). The Sole Trustee has entrusted the said Properties to Anjuman-e-Burhani (London) for its administration, supervision and management to facilitate religious, social, charitable, educational and cultural activities of the community and where pertinent to receive rental income.

  1. Al-Masjid al-Husaini, Northolt, Middlesex

  2. Darul Imarat situated at Mohammedi Park, Northolt, Middlesex, UB5 6AG

  3. Highview Apartment, Byron Way, Northolt, UB5 6BL

The properties belong to and are shown in the accounts of Dawat-e-Hadiyah Trust (United Kingdom). However as they have been entrusted to Anjuman-e-Burhani (London), rents and other income derived from these Properties and outgoings, utilities, rates and taxes in connection with these Properties are not reflected in the accounts of Dawat-e-Hadiyah Trust (United Kingdom) but are instead shown in the accounts of Anjuman-e-Burhani (London).

Page 24