Registered Charity, No- 1079162 UMMAT-UL-ISLAMIYYAT Trustees, Report and Accounts 31 December 2021 COI%TEITS PAGE Legal and Administrative Delails Truslees, Report Independent Examiners. Report Statement of Financial Activities Balance Sheet Notes to the Accounts REFERENCE A%D.4D)IINISTSL4TII'E DET.41LS OF THE CH.4RITI'. ITS TRLSTEES A%D ADI'ISERS FOR THE I'E.4R ENDED 31 DECEIIBER ?011 Trusiees Mr Munir Adekoya 2. Mr.4bdulffjani}Tr'.4yinde-UsnwJ 3. M¥ss Abiola Mudashbrat Gbajumo 4. Mrs Sakirat Omowijmi 0￿0j0￿ 5. Mr Samm) Noh¢¢m Sanni-Alashe 6. Dr Teslim Olushegun Cjbadatnosi Mr Olaposi Owojori 8. Mr Sheifu Jaiyes1rn1 Mr Quadri Mustapha Chxrity reRi5ttTtd Number 1079162 (latt of charitable regi5trXIiO ?9 JanLWy 21MM) Priucipxl offiet 59 I1'¢5s¢x Drii'e DA8 3AE Cbairman Mr AbdU1ffj*JT￿ Ayit)d&D$man IDdepeDdent eLqmiRtrs Reina Singh. FCCA- CloGoodtoGive Bartktrs atW¢st Bank 21pa8e TRI"STEES' REPORT FOR THE I-E_4R ENDED JI DECE.%IBER 1021 The Board of Trusrees. who are the tsNstees forchartty law pur[￿)5￿. submir their 4wuai iepon and the financial statements of LMMAT-UL-ISLAMII-Y AT for the vear ended il De¢l)n￿l ￿?1. Th¢ Buatd of TTusiees conflrms that th¢ annual report and financial sthiernents of the Chariiy cvmply M'iih ¢xrrent 5￿lut0ry requirement5. Ehe requirements of the Charirv's governing document and the prol'isions of the Stsiemeni of R¢¢omtnended Pra¢iLce ISORPI'Ac¢ouniing and Reportmg by Charities Irei"15ed ?0051'. Striiciure. gowernallte *Dd man*gem¢*i The 9 Trustees %re: Mr Munir Adekoya Mr Abdul-GanL)Tr' Avinde-usman Miss Abiola Muda5hirai Gbajumo Mrs Sakirdl Otnowumi Owojori Mr Sanitny NoheLm Sanni-Alash¢ Dr TtslJTn Olushegun GbadaTZ105I Mr Olaposi Owojori Mr Sheifu Jaiyesimi MT Quadri Mustspha The Trusrees plav a PTiJnary role in ensunng g(*wJ goi"ernance and fiwuionillg of the foundaiion. The Board's role. funcrions 2nd re5WH5ibiliiies are quiie ¢learly d¢fJned. The Charity fUTTenily has a dedi¢ai¢d team of Adi'isory tnembers in the UK w'ho have helped to S￿Vre rinanlial suprA)rt and ¢onthbuLe to iht fUll￿e planning vf the or8anisaiion_ Covernillg docyrnent: UMMAT-UL-ISLAMIYYAT is an Unincor￿raled Charl￿ble or8aiiLsatiort foTfft￿ on 31 (ktober 1999 and registered as a ¢harity on 29 January 2(XM). The charity. is 8o&erned by a TruM decd dated 31 (ktober 1999. Recruitment Aod *ppointment of trust¢e5- Th¢ Tn¢mbers of the fJen¢ral T￿￿1£¢ &>ard are trus1¢¢5 for the purpogs of charity law. N¢w ¢TU51ees may be appoinred by resoluTion of a meerin4 of the rwsitts. Mu¢h of ihe charity's Work f(Ku5e5 Utrt)n ihe p￿￿￿10n of the M￿S11m F3ith and ihe [￿t￿l￿g and maintenance of Its places of worship. The Gen¢ral Truste£ Board s¢eks TO ell5ure that the needs of thi5 group are approwiaiely reflected through the div¢rsiry of the trusi¢¢ iK)dy. To eniwJL¢ the poietlrial Jx)ol of rusiees. the ¢h&n"ty has. through s¢l¢cti%'e ad&l￿rtisIn￿F and neNorkinsD with volUn￿rV organizaiion5 aciiv¢ in th£ seclor. sought io idcniify ihos¢ who would be ￿'11]Ing 10 krome mcmbets of the charity and use Ih¢ir own expenert¢¢ to as515t the ehanTV. Risk ￿lIna￿eMent. We committed to a poliEy of ideniifyÈn¥. nwni¢oring and managipg the risks th•1 mighi adverselv aJTeci the acixviries in ￿'hICh w.e are inN'olN'ed_ In Ihis conrext. nsk is defined as the poten1￿1 io fail io achieve chariry obj¢¢tLTr¢5 and for loss, fjnancial and reputsuonal. inherent in th¢ envLfoDinenr in ￿h¢ch we operate in the nature of the irdnsacrion5 underraken. The principal risk of th¢ chatiN h&s been its dwdeDce on volunwy income. Trnst¢es ha&'e iniiiaied variou5 processes to tnitigaie such risk. 50 that the charity has 5uificieni res¢r%"e in the eN'enL of adverse condiLionlsl. The Irusiees haTr¢ also examined other operdiional and business risks M"hith they fac¢ and tonfum thai they hav¢ rakcn sieps to mitigate ihe si8nificani TisLs. 31Page TRI"STEES' REPORT FOR THE Tr'E.4R EIDEDJI DECEIIBER 2021 Public Ben￿11. The Tru51¢es have complied with the dury in Seetion 4 of the Charities Aci 2006 and hal'e paid due regard ro public benefit ￿hen preparing this report. The benefii Pro￿14¢d io the public Is ¢lW51STcnt with the aims of tht ¢harity in the UK. Objectii'es #nd #eti￿tieS. T() ADVANCE THE ISLAMIC RFLJGIOX IX ACCORDAXCE WITH THE HOL Y QURAN AND THE AUTHF.%'TIC HADITH OF RASLLLLL.4H. TO RELIEI'E POI'ERTY SICKNESS AND DISTRESS AMONGST MLISLIMS IN NEED. TO ADVANCE ISLAMIC EDUCATION BY THE PRO¥ISION AND.￿1.￿TE.￿ANCk OF A.MOSQUE AND SCHOOL. TO PROWJDE OR ASSIST IN THE PROI-ISION OF FACILITIFS FOR RFCREATION OR OTIIF.R LEJSURE TIME OCCLPATtoN tN LONIX)N. PARTICLLARLY FOR IIUSLINIS. IN TIIF TNTF.REST OF SOCIAL WELFARE AND IN ORDER TO IMPROVE THEIR QUALITY OF LIFE. Operational costs for this year have be¢tL SUPFrfTrrted by doDatiws from TTUSiees aTMI generdl donatxons receiTr'ed through fundTai5ing affliYiiie5. Financial review: The largesi conttibuiion to th¢ ¢han"ty for tht year came from general offering5. Thc charity began its ¢haTitable aciii'iiies from Janw 20(K). The Charity currently aims to d¢s2gryate the iotsl fu￿1 reeeived less exp¢nse5 for the main objective of th¢ charity. Pla￿$ for fU￿1't periods: The Chanty plan5 to develop ¥'arious furtdjxising strai¢gi¢s sncluding mass maTk¢ting. Besides mass mark¢ling and ¢￿'ent5. the charity is aiming 10 achi￿'t lis thrgtts ihrough S¢¢UTing donations from w illing individuals. A developmeni board may be crcated ro help include other al'enues of fimdTaising to be included in the y¢aTIy piogr3mme. Staternent of Board of Trn$tees' rt5POllsibilities The Board of Trusice5 are rtswnsible forprepanng the Antlual RetN)rt and thr fina￿¢la1 sthiements in accordance 'ith applicable law and thL Lrtiid Kingdom Generally Accepted A¢rouniing Praeiice. Charity law appli¢ablL% 10 chariiies in E.ngland Wales requlresthe Board of Trusiees 10 prepare financial sthtements for ¢ach flnancial year ￿'hiCh ¥ii'es a rrue and fair s'lew" of the siaie of affaits of ih¢ Charily and of ihe sutplus or deficit of ihe Charity for ihar period. In preparing those fiThancial siaiem¢nts th¢ Boatd of TnLStees have.. Selected suitable a¢¢ouniing rM)licies and applied thern consisietltly. .Made judgments and ￿tI￿ar¢S Ihai are re&sonable and prudent. Stated M'hether applicable ac¢ouniing 5randards h3%.¢ been follo￿ed. subject to any material deparNr¢s disclosed and ¢xplained in ihe financial STAi¢ynenrs.' and Prepared the financial stsiernenis on a going concern basis lun1¢55 li is inappropriaie to presume thai the Charity M'ill coniinue in opetationl. The Board of Tnjsiees h&$ overall ￿pOnsibl]Ity for cnsuring the Charity h¥ an appr¢)priaie system of conlrols, financial and otherwise. They ar¢ also responsibl¢ for keepino proper accoijniing records which dis¢105¢ wirh reasonable a¢curacy ai anv time the rjnanrial posiiion of th¢ Ch*ity and enable them to ensure ihai the finaniial statcmLnts comply with the Charities Aci 1993. They are also responsible for safegllardirtg the assers of the CharLty and hence forrakin8 reawnable 51cps forihe detttiiort and prevention of fraud and other irregulinties_ 41page TRISTEES. REPORT FOR THE I'E,IR E%DED 31 DECE_IIBER 2Q21 The Board of Trustees Is responsible for the maintenance and iniegnry of co￿rnie and financial inforniaiion. Legi51aiion in the United Kingdorn go%'ernitigthe pr¢paratsoD and dLssemination of financial statements may differ from legislation in other jurisdicilolLS. Siaicmeni (trf disclosure of infornuiion to the indewdent examiner We. as ihe Trusiees of the Chan'ty w'ho held otTice ai the da[¢ of approval of these financial statements as oui on pag¢ 2 each eonfirnjs. 50 far as w¢ are aware. thai". There is tto relevant infom￿ll0n of wbk'ch the Chan'tys independeni examiner is unaware,. athd we hav¢ kcn all the 51¢ps thal w'e oughi 10 haie taken as Trusttts in order io make ourselN'es awar¢ of any relevani inforn)ation a￿] io esthblish that the eban"ry's independent examiner is aware of thai information. Jndependellt Examiner: The Chariry's indq>endent exarniner. Reina Singh. FCCA C..'o G(K)d to Give LTD, ha5 indicated their ￿'111]ngness to continue in oific¢ and offer ihemsel%'es an appoinmient_ This repon was approi'ed by Ihe Trus*es and signed on their behalf by." Mr Abdulffjaniyy AyindfrUsrTWi Date.. 51Page I%DEPENDE%T EXAMP4ER'S REPORT FOR THE I'E_*R ENDED 31 DECE_%IBER 2021 I.NDEPENDEP4T EK4MINER'S REPORT TO THE TRLSTEES OF L.IIM.4T-LL-ISLAMII'YAT I rwrt on th¢ fiftan¢ial STat¢ments of the ¢hanp for the year ended 31 De¢¢mb¢r 2021 which Comprisc the Statement of Financial Aciiiiiies and Balance Sheer with *￿la[C note5. This report is made solel). 10 the than￿'S Tn]srees. as a body. Ln accordance with s¢rtion 145 of the ChaTiries Act 2011 and r¢gulaiions made under sectaon 154 of thai Aci. .Uy w.ork ha5 been undertaken 50 That I mighi 51ate to the chariiy'S Trnsiees Ihose matters I am requjred TO stsie io ihem in aJL Independeni cxamitb¢rfs report and for no other pllrpose. To the fullest exicnr pernirted by law. I do noi acrepi or as5Utn¢ rtspon5ibility io anyone other than (he eharitv and the charity's Trusiee5 a5 a bodv. foT m). ex3minaTJOD work. RESPEcfIi'E RESPONSIBILITIES OF TRLSTEES AND EXA.%II.%ER The charity's Trustees are resFX)nsible for the preparation of the fth3Dcial stat¢ments. and they eonsidcr that an audit is noi requirtd for this year under seciion 1441?) of the CJJariii¢s Ati 101 I (The Aeii and thai an independeni examination is needed. It is my responsibility to.. Examine the accounts IuDder SectlOD 145 of the Charities Actl- To follow thc prOCL￿dureS laid dowTr in ihe Gen¢Tal DiTe¢rions gii•J by the C Srftion 14i{5Xbl ofthe Charities Aal. and To stat¢ whether particular mallers have come w Thy anenlion. arity Commissioners (under Basis of Independent Examiner's report My examinaiton earried oui in accordance th¢ General Direcryons giN"¢H by th¢ Charity Commisstoners. An examjnaiion includes a reN'ieM' of rhe accouniing Te¢ords kepi bj" the Group Charit). and a comparison of the a¢tounis presented w'lth ihose record5. li also Lnclud¢s consid¢Taiion of an¥ unusual iiems or disclosures in the ac¢ounis and seeking explanarion5 from you as trusiees cor)¢emJng an)" such matters. The procedures undertaken do noi proN'ide all Ihe evidence Ihai would be r¢quir¢d in an audii. and ctsnsequenilj.. no OPLnion is given as to wheiherihe accoun15 prtseni a-m]e and fair I'iew 2nd the report Is limiied to ihose matters sd out in the siaiement below. Independent ExarnineT'$ 5t*tement In ¢onn¢¢tioo with my examination, no matter h&$ come to my attention.. 11 whieh gives me reasonable cause io beliei'¢ thar in anv rnaterial respea ihe requir¢meDI5'. 10 keep aceouniin8 reLords in accordance wilh seciion 130 of Ihe Aci. and to prepare fJn3ncial siaiemeThts w'hich accord ￿lth the accounting records and comply wilh the aLiountirtg TeqLÈirements of the Aci ha%"e noi been met.. or 21 10 which, iti my opinion, attenlion should be drawTL in onler io enable a proper undersiandin8 of the fjttancial statements to be reaehcd. trle& Reina Sinqh 61P3ge ST.4TE.IfENT OF FI.NANCI.4L.4cmiTIES llttcorpbrjti￿ I￿¢J￿e ¢iPEudilure FOR THE I EAR ENDED 31 DECE.MBER 2021 Inrt5tricied Restrirtcd Tot*1 FuDds Total Funds 20?1 2021 202 JncomiDg r￿0￿ree5 GehLral off TOTAL FL.NDS 41.272 The fmancial 5Uternents were appioved by the TrusLtts on and si￿ed on their behalf. by.. Mr Abdulffjaniyy Ayinde-usman Datt.. allo11￿L£ The notes ort pages 9 to I I fonn part of ihese financial S￿lements OTES TO THE Ft%.I%ClAL ST.4TEMENT FOR THE I"EAR ENDED 31 DECEIIBER 2021 ACCOLNTIF*C POLICIES 1.1. Ba515 of preparaiion of financial 5t*temenis The financial SthiLmertL% have been Prepar￿ under th¢ hi51ori¢al cost convention. with Ihe exception of ini'eslinenis whi¢h ate included ai rnarkei i'alue. and in accordanc¢ with the Financial Reporting Standard tor Smaller EJiilies leffecrii'e Apnl ?0081. The financial swemenis hkie been prepared in accordancL ￿1th rhe SiaiLTheni of Recommended Pra¢tice ISORPI. 'Aceounting and Reportlllg by Ch3ri1ies' publtshed in Matrh 21M)5 and dpplicable accounting sondar¢ts. J.2. Fund aecoknrtting Generdl funds are unresiritied fvnds ￿'hich are h&aJlable for at th¢ discreiion of th¢ Trusitts In furtherance of ihe g¢n¢ral objeaii'es of the chariN and M"hich haN'e not been designated for other puryy)s¢s. Restyi¢Ted fimds are fi￿d5 which are to be usd in accordanr¢ w'ith specifle r¢strirtions itnposed by donors or whtch haie b¢eH raised the chan.ty for panicular purposes. The ¢osts of raising and admin15t¢nng such funds. are charged agaitisi th¢ specific ￿d. The aim and u* vf each restricied fund are sei OUL in the notes 10 the fJnan¢ial siaiements. JJ. Incoming resourcts All incoming resources are included in the Stai¢menT of flnancial ¥tiviii¢s when ihe charity has an entitl¢meni io the fiwds. the cenainty of r¢c£ipt aDd th¢ arxouThi can b¢ measured with suffJ¢i¢ni reliabLIJry. Donared services or facilitie& whi¢h rompnse donat¢d Services. are in¢luded in income at a valuation w'hich is an estimaT¢ of the financial CO￿ knrne bv the donor w.h¢r¢ such a cosi is quaniLfJable and m￿Surable. No is reeognised where there is no financial co$1 iKTrrne by a third party. Incom¢ lax recover3bl¢ in relaiion to donations received under Gift Aid or ¢k¢ds of a covenani is re¢ognised at the iimc of the donauon. 1.4. Resources expended Expendirure is actouuted foron an atctual basis andhas been knclwle4 underexpense Categories thar agwgate all costs for allocation ro actiVLtie5_ Where costs tar]noi be directly aTrribuied io panicular aciii'ities. they have b¢¢n allocated on a basis consisi¢nT ￿Trth the us¢ of ihe resour¢¢s. Fundraising costs are thos¢ incurred in seeking &oluntary tontnbutions and do noi include th¢ Costs of di5s