ANJUMAN-E-BADRI {BIRMINGHAM)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
Charlty Number: 1080090
gTEN
Ch]rtered Certifd Accountrjnts
& Business Athsors

ANJUMAN.E-BADRI (BIRMINGHAM)
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
CONTENTS
PAGE
Trustees and Professional Advisors
Trustees. Annual Report
Independent Examinerfs Report
Statement of Financial Actiifjties
Balance Sheet
Statement of Cash Flows
10
Note8 to the Flnanclal Statements
11
GIos8ary

ANJUMAN-E-BADRI (BIRMINGHAM)
TRUSTEES AND PROFESSIONAL ADVISORS
The Board of Trustees
Shaikh Mohamed Hu88ain Karimjee
Dr Shaikh Turab Maimwn
Shaikh Zulfikar Najmudin Hassanali
Dr Abbas Lohawala
Mulla Zulficar Jalal
Anwar bhai Gulamhussain Luqmanjee
Koureth Abdoulhoussen
Shabbirhussain Mansoorall Vohra
Indep•ndent Examln•r
Tenets Accountants Ltd
51 Vittoria Stre
Binningham
B13NU
BAnk•r•
Barcloy8 Bank plc
POBox324
38 H8gley Road
Edgbaston
Bimingh8m
B16 8NY
PJoll¢ltor•
Squlre Patton Boggs
Rutland Hou8e
148 Edmund Street
Bimingham
83 2JR
R•gl•t•red
AnjumaTre-Badri (Blmingham)
R•gl•t•r•d Offlco
Serfe8 Mosqua
184 Hinge8ton Street
Bimiingham
8188PU
Charlty N￿n￿r
1080090

ANJUMAN*-BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
The Trustees are pleased to wesent their report and the financial statements of the charty for the year ended 31 December 2023.
Structure. Gov•m*nu and Management
Anjuman+Badri (&"mingham) was created by a Deed of TNst on 1 March 2000 by the donation of an inrtial corpus of £786 by the
52nd Dai al-MLrtlaq, His Holine&8 Dr Syedna Mohammed Burhanuddin (RA). The Trusfs registered charlty 8ts1u8 ￿￿8 crmfirmed by
the Charity Commission on 29 Marth 2000.
Oblectlvm and Actlvlti
The Trustees shall hold the Trust Fund and its income Ipon trust to apply them for any (IRritabl8 purposes for the benefit of the
community and in particular the Mumineen of the DaKiodi Bohra Jamaat of 8inningham and In Partio￿ar for follo%*ing
purpo$e6.'
Th8 preaching and practising of the161amic religion in confonnty vAth al-Quran, Islamlc Shoriat and the Fatlml {Falimid)
philosophy, culture and tradition8. all as interpreted by a￿Da1 al-mutlaq.
2. The advancement of education.
3. The ￿lIef of need, hardship and distress.
The provision and as8istsnce in the provision of facilities for the recxeallm and other leisure tlme occupalons of the said
benefickgries particularly for wcrfnen and young people in tre interests of social welfare and so their ￿)ndItIOnS of lifo may be
Improved.
The Trustees have paid due regard to guldance issued by the Charity Commi88lon on public benefit ￿ffien revithng the Trusts alms
and obj8CtiV8s and in planning the Trusfs future activities.
The Trustee8 lerved durtng the year were:
Shaikh Mohamed Hussain Karimje8
Dr Shalkh Tur8b Maimoon
Shaikh Zulfikar Najmudln Ha88anall
Dr Abbas Lohawala
Mulla Zulficar Jalal
Anwar bhai Gul8mhu8S8in Luqrnanjee
Kourech Abdoulhoussen
Shabts'rhussain Mansoorali Vohra
Trustees are appointed by a￿081 al-mutlaq for a tern of five years or as may be detsmiined by al-Dai akmullaq. A Directlve from HIS
Holine88 Dr Syedna Mufaddal Saifuddin (TUS) ap￿inted a new board of tn58tees from 07 March 2018. Twstees may be
reappointed at the end of a tem of five years or new trustees may be appointed as Set out in the temis of the Trust Deed. The
Tru8tee8 have the pmr to manage, administer and condiKt the day-ttrday buslne88 and 8ffair8 of the Tru8t
Meeting8 of the Tru8ts88 are held ordinarily once every ￿ months at whlch they agree the broad 8trategy and erea$ of 8Ctlvity for
the Tru3( induding the consideration of grantAo8n ma￿n9, reserves and rf8k management poliae8 and perfomiance.
The day to day adm1nl8tra￿<)n of grantslQardan Hasana arKI the processing and handling of applications prior to their considerauon
by the Trustees Ilf appropriate), together V￿trI the general admlnlstrth'on of the charlty has been delegetsd to variou8 8ubcommittee8.
The Trustees adhere to all the legislatian applicable to them.
Rl8k management
The Trustees have assessed the major risks the Trust la￿8 in respect of its strucbjre. governance and managemenL objectives and
activities. finanaal and future plans and identified the major risks by area of activty, the natu￿ ofthose risks, the likelihood of tr*e
rtsks matefialising the measures taken to manage them. The Trusteès review these risks regulady at their meetings and they are
satisfied that systems are in place to manage the risks that have been idenllfied, in particular. controls over cash *ithdrawals and
authorisation of invoices.

ANJUmAN￿-BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
Pollclm and procadura8 for Inductlon and Tralnlng of Tru8tO•8
Before appointmen( Trust888 are generalty aware of the responsibilities they will be expeded to t2ry out. They are also given
Copy of the Trust Deed that contains the rules of the tharity and must familiarise themselves ￿1th all procedures set out in the
govwning documenL
Remuneratlon of Key Manag0m•nt
The Key Management personnel of the charity are th8 Trustees. The chatlty's Wlcy18 not to remunerate Trustees on the b88iS
of this being the nonn81 Practi￿ for charities of a similar size and nature.
R•vlow of D•v•lown•nts, Acllvltles and A¢hlovements
The Trustees 0Th8ider that the perfoThance of the Trust for the year has been 88ti8foCtory. The re8¢JJrce8 of the Trust have
enabled it to salisfy the demand8 made upon IL
The￿ have been no changes *fjth respect to the alms and objective8 of the charity. Since Its opening in 2017, the Tunning of
Masjld and c(Knmunlty centre has been one of the key activities of the charity,. In addition to 8UPPOrting member8 of the
Dawoodi Bohra communty.
The Trust contlnues to make efforts to alleviate hardship vlthln the communty through grants and donations *thlch are m8de at
the discretion of the trustees. Representstions are made by members of the community through meetlngs V￿trt individual
trustees. These are then presented by truste08 to the B08rd of Tru8tee8. The Board then rnake81ts decl8ion accordlngly.
The vfi)rk of the Madr88ah (religious 8Ghool) run by thé clwrtty ha8 8180 continued during the ye8r. The charty received
donatlons of £33.13212022 - £33,524) 8pedficaUy In reTall¢M to the Medra8ah. The Madr88ah halp8 th• tharty to fuffil one of its
objectives of the advan￿ment of educadon.
The charty organised and hosted a number of feasts (Nlyaz) for the community during year. D￿atIOnS of £89,64412022 -
£61,028) were recelved from 8UPPOrters to lund th888 event$, on the charity Incurred expense of £51.557 (2022 -
£50,847).
During the year, the ch8rity continued to undertake relev8nt refurbishment of the properties tt manages, vthich are owied by the
Dawat-e-Hadiyah Trust (United Kingdom) on behalf of His Holiness The Dd 8kMuU8q. These propertie8 are let to community
members and the general publlc to generate Income for the charfty.
AS per the Ir8haadaat of Syedna Mohammed Burhanuddln (RA) and Syedna Mufaddal sal￿ddin (tU8). three Qardan Hasana
Schemes have been inllatsd as follows..
Moh8mmedi Scheme-Th18 Stheme focu8eB ￿ contrltArtion8 made by Mumine8n at large, collethd on 81gnfficant dat68
(e.g. on Lailat al-Jumu'ah and Ya*Yn al-Jumu'8h) and cm various Mav4Baqeet (e.g. Asharah Mub8rak8. Urs, eto). In the
Mohammedi Stheme, the contributors are not specificAlly identified, and rec￿pts are not issued for each indivtdual
contribubon (except on speafic reque3t, in Nthich case the contribution be fopNarded to the Taher Scheme). The
Mohammedl s￿￿Me ￿111 be perpetual in nature, 1.8. once the amount is contributed the amount become6 Part of tho c£Ypu8
of the relevant Qardan Hasana S(thme.
Taher Stheme - In the Taher Scheme, all contrlbutr'ons made are a¢kno￿Od9ed. and a receipt 18 issued to the
Contribuior, thus allowing him to specifically identified. Like the Mohammedi Scheme, the Taher Scheme is also
based on the understsnding that contributions made by Mumineen wtll be perpetual in nature, 1.8. On￿ the amount is
contritrrtrted; the amount beccAnes part of the corpus of the relevant Qardan Hasana Scheme.
Husain Scheme- Participants in the Husaln Scheme are encouraged to give Qardan Hasana through the aegis of the
Qardan Hasana Scheme tovrdrds the ennobling wrpose of benefitting Mumlneen in their time of need. The Husain
Scheme is based on the premise that Qardan Hasana provided by Mumineen to this Scheme will earn the Mumin
Thawaab and will be retumable. Givers to the Husain Scheme thill specify a timeHperiodldue date for ￿lch they are
giwng the amount. They are encouraged to commit large amounts, and for longer periods.
At 31 December 2023, the Husain Stheme had attracted £140,154 (2022 - £190.794) of refundable contributions. £8,125 (2022
- £16,335) was contributed through the Mohammedi and Taher Sthemes during the year. At the year end, the debtors figure
from amounts leant to communty meTnbers during the year vms £76,817 P022 - £53,513).

ANJUMAN-E.BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
Perfonmanc• agalnst Targets
As a result ofthe nature ofthe actiwties of the charity in ts current fomi, no specific financial tsrgets were S8t for the year. Rather.
the charity s¢)ught to maximise the positive impact it had on the community, through the provision of charitsble assistsnce,
education. worship and events. It also sought to make refU￿1$hm8nts to the Masjid complex. The Trustees believe that these
targets were achieved.
Futur• Developments
The pdicies and purp08es of the Trust shall continue to be advanced under the provisions of the Trust Deed,
FrLThn 2019, the Trust 81arted to rent out the tsyo propeiies that charity had op8rated from prior to the Completic￿ of the masj￿,.
the income from dcNng th1818 ut1118ed to help fund the running of the Masjid.
In 2021. the Trust completed the process to purchase land for use as a Qabrastsn (burial ground) located at Es8ington
Cemetery, Bursnips Road, Wdverhampton, WV112AF. Donations V￿re received from members of the Dav￿0d1 Bohra
communlty tOW8rd8 the wrchase costs. Donations were also received in 2022 and 2023, and the Twst has purchased
addltlonal land on the Same slte In 2023.
Publlc Ben•fit
The Trustses confim that they have paid due regard to the guldance given by the Charity Comm1881￿ on public benefit
8y fulfilling its objects. the thadty ha8 a positive impact on the local community and thus is of public benefiL It 8UPPOrts those in
need through the giving of grants and loans, it organi888 and hosts feasts attended by member8 of the l¢xal community, and the
Masjid18 a pla￿ ofworship and 8Oa31 activities for the local community.

ANJUMAN.E.BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
Flnanclal Revl
The Chanty's income in(xea8ed to £507,388 from £376,973 (2022). The donati￿S for Sabil ul-Khar wal-Barakat and Faiz ul
Mawaid il Burhaniyah have inueased vknen c(Mnpared to last year, which is the key driver for the increase in the income. There
was also an increase in donations received for Niyaz (religious feasts) of £8,616 in comparison to 2022. The rentsl income from
the entrusted properties 8180 increased to £23,613 (2022- £17,530)
The charity'8 expendittjre ha8 increased to £483,041 from £328,34812022). The difference is mainly drfven by the cost of
£60,000 for purthase of the additional Qabrastan larKI during the year. The repairs and maintenance costs have also increased
to £42,436 in comparison to 2022 {£17,199) due to the upkeep of the Masjid complex, and 8imll8rly the costs for Light and heat
have increased by £22,666 vhen compared to the prior year. The cost for providlng Faiz ul Mavrnid il Burhaniyah has increased
by £11,274 and there Y￿re a180 more costs incurred in the following catsgories ￿ffien compared to 2022: Cleanin9 and general
expenses (Increased by £6,782) and Madrasah expenses (increased by £7,3TI).
The tharity achleved a net 8urplu8 of£24,347 (2022- su￿U8 of £48,825), malnty due to the factor8 mentioned abo
The tharity's cash reservès have redU￿d to £292,276 from £376,128 in 2022. The charity's unrestrlcted re8erves deficit has
decreased to £15,241 from £74,995 (2022) and its restricted reseNe8 have reduced from a £1C6,397 (2￿22) surplus to
£70,990.
The Trustee6 give regard to the progre88 made in refurbi6hment of tha Masjid and othw propgrtie6, the ccfflmunty wojeds
undertaken. 88 well as tho aforementioned financial perfomiance Indlcators ￿fjn a&8essing the charity's succe88 in fijlfilling it•
obj'ects.
R••eNM Pollcy
The chadty maintain8 an unr88trf(Xed reserve. The charW8 aim18 that the unrestricted fijnd 18 mantained ot a level that vlll
enab￿ the charity to pemit it to cL)ntlnue in oper811on, at current level8 of income and expenditure forthe foreseeable fijture. Thg
value of the unrestricted reserve remains negative, as a result of the donation of the Masjld during 2017. As stated in the ftrture
developments and going concem section, measures are being tsken to increase the income of the charity to reduce this overall
deffdt year on year.
The re8trlc*ed funds that exlsted durlng ts year ￿re In respect of the fundlng of Qardan Ha￿8 (interest free loans) to
community member8 and the purch88e of land for use ag a Qabrastan (burial ground). As at 31 December 2023, the charity's
re6tr1cted re8erve6 *we.' Qardan Ha8ana at £70,894 (£82.789- 2022) and Qabrastan fvnd at £￿ (2022 - £43,628).
Inve•tment Poll¢y
The charty hdds no investments other than 8tsndard benk accounts., hence it does not have 8 8peafic investrnent policy.
U•• of Voluntser•
Volunteers help ttKg charity to fulfil its tharitable objects. Volunteers, for ex8mrAe, assist In the preparation of mea18 and
organisatlon of events. No volunteers, other than the Tru8t608 have deci8ion making powers.
Entru•tm•nt Dlr•ctlv•
The follo*ing propertie8 vest In the 'the Dai al-Mutlat¥ (COrpOr￿10n Sde) VA70 is the Sole Trustee of Dawat+Hadiyah Trust
(United lQngdom) (Reg. No. 294807). The Sole Twste8 has Mde Entrustment Directive dated 21 October 2019 entrusted the
Said properties to knjuman+Badri (Binningham) for its administration, SupeN51￿ and management to facilitste religious,
social. charitable, education81 and cultural activities ofthe cA)mmunity and there pertinent to receive rental income.
1) Saifee Masjid Complex situated at Hingeston Stree( Bimiingharn, B18 6PU.
21 House situated at 17 Teddington Grove, Pery Barr, 842 1 RF.
31 House situated at 130 Osmaston Road, Harbome, Bimiingham, B17 OTN.
4) CL¥nmunity Hall situated at 63A Crogswells Road, Langley, Oldbury, Blmiingham, 868 8HH
The properties belong to and are shohn in the aco)unts of Dawat+Hadiyah Trust {United ￿'ngdOrn). However, as they have been
entrusted to Anjuman+8adri (Binningham), rents and other income derived from these woperties and outgoings, utilitres, rates
and taxes in connection ￿1th these properties are not reflected in the accounts of Dawat+Hadiyah Trust (United lQ'ngdoml bui are
instead shovm in the accounts of Anjuman+Badri (Birninghaml.

ANJUMAN-E-BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
Tru8tee8' Re•ponslbllltle8
The trustees are responsible for preparing the Trustees, Annual Report and the finanryal statements in accordance w7th
applicable law and United lQngdom P£counting Stsndards {United Kingdom Gener811y Accepted Accounting Practic8)
including FRS 102 'The Financial Reporting Standard applicable in the United lQ'ngdom Bnd Republic of Ireland.
The law applicable to charities in England and Wales requires the trustees to prepare financial ststements for each finan¢ial
year which give a true and fair vlew of the stste of affairs of the charity and of the incoming reSoUr￿S and application of
resources of the charity for that period. In preparing these financial ststements, the trustees are requiredto..
select suitable accounting polictes and then apply them conslstentty..
observe the methods and prinriples in the Charities SORP;
make judgements and accounting 88timate8 that are rea80nable and prudent.,
prepare the finanrAal Btatements on the going corwn ba818 unle88 It18 inappropriate to prelume that the charlty
will o)ntinue in buslne88.
The trustees ar8 responsible for keeping proper accounting records that disdose )Mth reasonable accuracy at any tlme the
financi81 p08ition of the charity and enable them to ensure that the finanual ststements comply with the Charities Act 2011,
the applicable Charity (knounts and Reports) Regulatlons and tr*e provisions of the trust deed. They are also responsi￿e
for safeguarding the as8ets of the charity and hence for tsklng reasonat4e 8teps for the preventlon and detection of fraud
and other irregularitbes.
Signed on behalf of the Trustees
Shalkh Mohamed Hu••aln Karlmloo
Trna•uror
Apwoved by the TN8tses on 30 January 2024.

ANJUMAN-E.BADRI (BIRMINGHAM)
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF ANJuMAN￿￿ADRI
(BIRMINGHAM)
YEAR ENDED 31 DECEMBER 2023
I report to the trustees my examination of the accourts of the Anjuman+Badri (Blmingham) forlhe year ended 31 December
2023. which are set out on pages 8 to 21.
This report is made solely to the tharity'8 trustees, as a body. in accordance Regulatr'on 31 of the Charities (Accounts and
Reports) Regulations 2008. My work has been undertaken so that I might state to the tharity's trustees those matters l am
required to state to them in an independent examiners report and for no other purpose. To the fullest extent perniitted by law, I
do not accept or assume responslbility to anyone other the chant¢8 trustees as a body, for my work, for this re￿¢ or for
the statement I have mad
R8•pon8lblllilM and bMl• for r•port
A8 the tharity trustee8 of the Anjumar*88drl (Bimiingh8m> you are re8pon8ible for the preparation of the aLrounts
accordance vlth the rffjuirements of the Charfties Act 2011 ('the Acr)
I report In relpect of my examination of the AnjLman+Badrl (Blmilngham) accourrts carrled out under sedion 145 of the 2011
Act and in carying out my examln8tion I have follo1￿ all the applicable DlraL*ion8 given by the Charty Commission under
8ection 145(5)(b} of the Act.
Indopend•nt examln•V¥ •tat•m•nt
Since th¢ Charlty's gross Income exceeded £250,CI)O your WAaminer must be a member of a body Ilsted In secllon 145 of the
2011 Act. I confirm that l arn qualified to undertake the examination bee4U8e l am a member of ACCA thich is one of th8
listed bodies. I have completed my examination. I confimi that no material matters have come to my attention in connection with
the examination glving me cause to believe..
accx)untlng records ￿re not k•pt In respect of the Anjuman+8adrl {81rmlngham) as required by sectlon 130 of the
Act., or
2. the accounts do not accord th those records; or
3. the ac¥x)unts do not comFly with the a￿oUntIng requirements ¢onceming the fom and content of the accounts set
out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the aCC￿nts give a
'true and falr Niew thich 18 not a matter considered as part of an independent examination., or
4. the accounts have not been prepared in accordance ￿1th the methods and principles of the Statement of
Recommended Practice for accounttng and reporting by charities applicable to charitie8 preparing their acojunts in
accordance ￿fjth the Financlal Reporting Standarcl 8ppIic2ble in the UK and Republic of Ireland (FRS 102).
I have no concems and have c£)me acros8 no other matters in connectlon vith the ex8mln8tion to vthlth attention Should be
drawn in th.
report in order to enable a proper understanding of the accounts to be reached.
Mr M. Abbass
IrKlependent Examlner
Tenets Ar£ountants Ltd
51 Vittoria Street
Bimiingham
B13NU
30 January 2024

ANJUMAN4-BADRI (BIRMINGHAM)
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2023
Unre$trlcted
Fund8
Regtrlcted Total Funds
Fund•
2023
Total Funds
2022
Income and Endowmonts from:
Donations and Legacies
Investments
459,182
23,613
24,593
483,T15
23,613
359,443
17,530
Total Income and EndtrMnent•:
482,795
24,593
507,388
376,973
Expondltur• on:
Charitable Activities
423,041
60,000
483,041
328.348
Tolal Re•ourc•• Expended
423,041
60,000
483,041
32a348
Net Incomlng RO•oU￿
59,754
(35,407)
24,347
48,625
Tr•n•forn
Gro85 Transfers bet￿en fund8
18
Net movement in fvnd8
16
59,754
(35,407)
24,347
48,625
Rttonclllatlon of fund•
Total funds brought fopward
16
(74,995)
106,397
31,402
(17,223)
Totsl fund8 carried forward
16
(15,241)
70,990
55,749
31,402
The notes on page8 11 to 21 form part of these financial Statements.

ANJUMAN-E-BADRI (BIRMINGHAM)
BALANCE SHEET
As at 31 DECEMBER 2023
2023
2022
Flxed A88ot•
Tangible Assets
10
64,614
67,505
Current A880ts
Debtors
Cash at bank and In hand
11
125,513
292,276
93,CBS
376,128
417,789
(426,654)
489,191
{505,294)
Crodltorn; Amount• fallln9 duo wlthln on• yoar
12
N•t Current A•••t• l (Uabllftl8•)
(8,885)
(36,103)
Total a8••ts lo•• curf•nt Ilabllltles
55,749
31,402
N•t (Uabllltlm) l A8•ets
55,749
31,402
Fund•
Restricted
Unrestricted
16,17
16,17
70,990
(15,241)
106,397
(74,995)
TOTAL FUNDS
55,749
31,402
These financlal statements were approved by the Trustee$ and authorised for iSBue on the 30 January 2024, and are slgned
on their behalf by..
Shaikh Mohamed Hu•8aln Karfml
Treasurer
The notss on pages 11 to 21 fomi part of these financial statements.

ANJUMAN-E-BADRI (BIRMINGHAM)
STATEMENT OF CASH FLOWS
YEAR ENDED 31 DECEMBER 2023
2023
2022
Cash flo￿ from opornllng actlvttlo•:
Net cash provlded byl(used in) operating activities
180
(83,463)
(24,202)
Cash n¢y4VS from Inveotlng actlvltle•:
Rentsl income
23,813
17,530
Not ca•h provld•d byllu8•d In) Invmllng actlvltl
23,613
17,530
Cash flow8 from fln•nclng acllvltle8
Qardan Hasana payable
(24,000)
123,500)
Net u•h provld•d byl(u••d In) flnanclng actlvltl•8
(24,000)
(23,5001
Chang• In cuh and ci•h •qulval•nt• In th• roportlng perlod
(83,850)
(30,172)
Cash and ¢a•h •qulval•nts at th• b•glnnlng of th• r•portlng ￿rIOd
378,126
4c￿,298
Ca•h and ca•h aqulvalenta at the ond of th• rnportlng pgrfod
18b
292,276
376,128
x¥==
-1

ANJUMAN*-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
General Infomiatlon
AnjumaTre-Badri (Binnlngham) Is an unincorporated charity govemed by a TN8t Deed. Tr charity is registered in
England and Wales with the Charity Cornmission. Its registration number is 1080090 and its registered office ig Saifee
Mosque, 164 Hingeston Stree( Bimiingham, 818 8PU.
Acc¢wntlng Pollclo8
a) Ba81• of Accountlng
The flnanciel Statements have been prepared under the hist￿￿1 c05t corw8nti￿ item8 recogn188d at cost or
transaction value unless otheNise ststed in the relevant note{sl to these financial st8tem8nts. The financial
statements have been prepared in accordan￿ Accounting and Reporting by Charities., Ststement of
Recommended Practlce applicable to charities prepartng their accounts In accordance w7th the Flnancial Reporting
Stsndard applicable in the UK and ReputAic of Ireland (FRS 102) {effective January 2015) - (Charfties SORP (FRS
102)), the Flnanaal Reporting Standard appllcable In the UK and Republlc of Ireland (FRS 102) and the Charities Act
2011.
The accounts (financial statements) have b88n prepared to give a 'true and fairf vlew and have departed from the
Charities (Accounts and Reports) Regulation8 2tX18 ¢￿lY to the extent required to provide 8 'true and f8ir vievl. Thi8
departure has involved following Accounting and Reporting ty Charities preparlng their aco)unts in accordance vith
the Finanaal Reporting Stsndard appllcable In the UK and Republlc of Ireland (FRS 102) i88ued on 18 July 2014
rather than the Accounting and Reportlng by Charities: Statement of Reccmmended Practice effective from 1 April
2005 ￿1¢h has 81nce been withdrawn.
The tru8t con8tituts8 8 publlc benefft entity a8 deiined by FRS 102.
The flnanpial ststements are prepared in sterling, vthlch 18 the functi¢Mel currency of the charity, and are round8d to
the near68t ¥%t)ole £1. The acrL)unts are wepared for the tharity as a single enw.
The preparatlon ol financial statements in compliance wfjth FRS 102 requires the use of certaln cxitical accounting
e8timate8. It also require8 management to exerd8ejudgement in apptying the Charity's accounling policte8 (see note
3).
b) Golng Conc•m
The Irustees conslder that there are no material un¢ertaintie8 about the Trust's ability to continue as a going
c￿Cern. The charity has large cash balances and a number of measures have been tsken to incre88e income. such
as renting of properties and additional donatlons from communty members to help fund the running costs of the
Masjid.
¢) Incomlng Re•ou
All Incoming resources 8re induded In the ststements of finanaal actlvities Nvhen the charity18 entitled to the income
and the amount can be quantffied ￿ryth reasonable a￿￿raCY. Donations and rental income are induded in the
statement of financlal activilies Nthen received. The ccYrespDnding glft aid due 18 Included In the relevant fund ￿then
receivable.
d} R••ource• Expnd•d
l expenditure is Included on an accruals ba￿5 and Is recognised Mthen there is a legal or constructive obligation to
pay for expenditure. The Twst 18 not registered for VAT and acthingly expenditure Is Sho4￿ gross of irreCoverat￿e
VAT.
ExpenditUTe on charitable activities indudes all costs incurred by a tharity in undertaking adivities that further its
charitable aims for the benefrt of its beneficiaries, induding those support costs and costs relating to the govemance
of the charity apportioned to charitable activities.
-11-

ANJUMAN4-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
e) All¢xatlon of •upport and gov•rnance costs
Support costs have been alltxated befvRen govemance costs and other support costs. Govwnance costs cx)mprise
all costs involving the public aC￿n￿bilty of the chanty and its compliance with regulation and good wactice. These
costs indude costs related to the independent examination and general accountancy fees.
Support costs have been all¢)catsd beknn actimties based on the nature of the costs. In each case. consideration
is given to vthether the support primarily relates to the general proNision of charitable seN¢e8 or to the maintenance
and management of the Masjid and other properties.
fj UnrMtrlct•d Funds
Unrestricted fiJnd8 conslst of incoming r680ur￿S recelved and Income generated forthe obj'ects ofthe cthartty. v￿thOUt
further specified purpose, and are available as gener81 funds.
gl Re•trlct•d Fund•
Restrided fiJnd6 are to be u8ed for SP￿fiC purpo8e8. Expenditure ￿lch meets the88 criteria18 charged to the fvnd.
h) Flx•d AM•t• and Dgpr•clatlon
Fixed assets are Inits'dly recorded at C08L Depreaation is olculatsd so ag to wylts off the co8t of an asse(1888 rts
e8timaled residual value. over the u￿1 economlc life of that a88et 88 follows..
Flylures, Fitbngs and ImproV￿ents
Computsr Equipmp
Motor vehicles
Leasehold Improvements
- 25% Reduang Balance
- 25% Reducing Balance
33 13% Straight Line
- 2% Straight Line
l) D•btor•
Trade and other debtors are rwnl8ed at the settlement amount due after any trade disLX)unt offered. Prepayments
are valued at the amount prepaid net of any trade disc(wJnts due.
J) C••h at Bank and In Hand
Ca8h at bank and cash in hand indudes cash and short temi hlghly liquid Investments with a short maturity of thre8
months (Yless from the date of acquisrtion or opening of the deposit or similar account
k) Cr•dltor• and provl•lon•
Credltors and provisions ar8 recognised ￿ere the charity ha8 a present obligation resulb'ng from a past event that wll
probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or
estim8ted reliatly. Credlt(Ks and provision8 are normally recognised at their settlernent amount after allowing for any
trade discounts due.
l) Flnanclal In•truments
The Charity only has financial assets and financial li8bilrties of a kind that qualify as basic financaal instruments. Basic
financial instruments are inrtialty recognised attransaction v￿ue and subsequenty Measur￿ attheir settlementvalue.
-12-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Judgomgnts In apptylng accountlng poll¢le• •nd k•y sources of estlmatlon uncertalnty
In preparing the Financial Statements, management Is required to make estimates and assumptions ￿fi[ch affecl reported
ir1￿Me, expenses, assets, liabilities and disdosure of contingent assets and liabilities. Use of available infomiaticm and
applicattcKt of judgement are inherent in the formation of estimates, together wth expectations of future events that are
bdieved to be reasonable under the circumstan¢e& Actual results in the Iljture could differ from such estimates.
Owing to the simple nature of the charity's activities, balan￿S and transactions. no slgnificant judgements are made.
Consequentty, there are not considered to be any areas of the acLounts that are considered to be subject to significant
estimatlon uncertainty.
Donatlons and1ogacl68 le￿1VOd
Unre•trlct•d
Fund8
R••trf¢ted
Fund•
ToLIl Fund8
2023
Total Funds
2022
Sabll ul-Khalr wal-8arakat
Other donatlons
Faiz ul Mawaid il Burhaniyah
Gift Aid claimed
Q8rdan Hasana
Madrasah
Niyaz Ireliglous feasts)
Qabrastan (burial groundl
216.869
6,164
84,652
48,721
216.869
6,164
84,652
48.721
8,125
33,132
89,844
16.488
136,364
2,373
51,490
39,552
16,335
33,524
61,028
18,777
8.125
33,132
69,844
18,488
459,182
24,693
483,775
359,443
#¥4=-
Inc(Yne from Inv••tm•nt•
Unre•trlcted
Fund•
R••trfctsd
Fund•
Totsl Fund•
2023
Total Funds
2022
Rentsl In￿rne <EntNsted
properties)
23,613
23,813
17,530
-1>

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Net Incomlng Resources
2023
2022
This is ststed after chawng
for independent examination
4,OlX)
4,000
The tharity ha8 no employees (2022- nil).
No remuneration ha5 been paid to the Tnjstees in their c2pa(ity as Trustees during the year {2022 nll). The Key
Management Personnel of the charity are considered to be the Trustses, none Of￿0M are remunerated in elther 2023 or
2022.
No expenses have been paid to the Trustees In thelr capauty as Trustees durfng the year other than the reimtxjrsement
of out of wket expenses (2022- nll, other than the reimbursement of out of pocket expenses).
-1

ANJUMAN*-BADRI {BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Exp•ndlturo on Charltable Actlvftl
Provlslon of Ma8Jld and Q•bra8tan
Charllable
other
Fund
S•rvl¢•4 prop8rt1•8 (Re¥trlct•dl
Total
2023
Total
2022
Cost of Actlvllles Undertaken Dlrecty
Taqarruban
Niyaz (religious feasts)
Faiz ul Mawaid il Burhaniyah
Madrasah expenses
Gifts to emis8arie8
45,230
51,557
78,182
29,873
14,178
45,230
51,557
78.182
29,873
14,178
47,788
50,847
66,908
22,496
5, 714
Totsl Cost of Actlvltlas
Undertaken Dlrortly
219,018
219,018
193, 753
Cost of Grnnt Fundlng of Aetfvltl•s
Other donations
Muvasat
427
Total Cost of Grnnt Fundlng
oIActlvftl•s
580
580
1.007
Qabrastsn fijnd
80,000
60,0
Support & Gov•m•n¢• c￿t*
Rates end water
Llght and heat
Telephone
Repairs and malntenarKe
Cleaning 8nd general expen8e8
Insurance
Other costs
Depreciation
Printing & stationwy
Legal and professional
Independent Exam l Audit fee
Accounting fees
Bank charges
3,482
68,821
2,952
42,438
32,970
12,022
3,482
68,821
2,952
42,438
32,970
12,022
21,234
2,891
1,541
7,390
4,000
2,800
540
46,155
2,873
17,199
26,188
10,312
15,155
3,405
386
3,737
21,234
2,891
1,541
7,390
4,000
2.800
2,800
838
Total Support & Govern•nc•
40,760
162,683
203,443
133,588
Total Expendlture on
Charltable Actlvltle8
280,358
162,683
60,000
483,041
328,348

ANJUMAN.E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Analysls of grants made:
Grants to
In•titutlon•
Grants to
Indlvldual•
Naturn olGMnt.'
Water and sanitation projects
Support to children
290
290
Roclpl•nt8 01 In8lltullon•l Grants
Total
2023
Total
2022
WaterAld - General grant for water and 88nitstion projects
Sav8 the Chlldren- General grant for provldlng 8UPPOrt to children
290
290
580
580
AJI grants are considered by the TnJ8tees to be of publlc benefit.
-1

ANJUmAN￿-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Support and Gov•m•n¢e CcAts
Support and Govemance costs have been allocated to expenditure on charltable activities on the basis that almost all of
the charity's expenditure is of this nature. Support and Govemance costs are allocated betwn Provision of Chariti￿e
Services (Unrestricted Funds) and Masjid and other propertles (Unrestricted Funds) based on whether Ihe expenditure
relates to the charity's activib'es or the Maintenan￿ and management of the Masjid and other properties.
Provl8lon of Ma$Jld and
Charllabl•
other
8•rvIc￿ prop•rtl
Gov6rnance Costs
General Support C08ts
6,800
33,980
6,800
196,643
162,683
40,760
162,683
203,443
10. Tanglbl• Flxgd A*•èts
iM88hold
Improvements
Flxttir08
and Flttlngs
Computer
Equlpment
Motor
Vohlcl
Total
Cost
At 1 January 2023
Additions
Disposal8
67,388
43,680
12,553
11,490
135,091
At 31 December 2023
87,388
43,680
12,553
11,490
135,091
Dopmclallon
At 1 January 2023
Ch8rge ftjr the year
e,039
1.347
38,578
1,276
11,481
268
11,4
67,588
2,891
At 31 December 2023
7,388
39,852
11,749
11,490
70,477
N•t Book Valu•
At 31 December 2023
59,982
3,828
64,814
At 31 December 2022
61,329
5,104
1.072
67,505
-17-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
11.
2023
2022
Gift aid Glalm receivable
Loans to indimduals
39,552
53,513
76,817
125,513
93,065
12. Credftorn: Amoun1• falllng duo wlthln one yoor
2023
2022
Accruals
Husain Qardan Hasana Scheme
Qardan Hasana payable
140,154
286,500
310,￿)
426,654
505,294
The Qardan Hasana payeble balance relates entirely to loan8 from the Dawat+Hadlyah Trust {Unrf(ed Kingdom)
(balance a8 at 31 December 2023 - £152,750) and the Saifee Foundatlon of Europe (balance as at 31 D8￿mber 2023 -
£133,750). No Intere8t 18 being charged on these loan&
-18-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
13.
Flnanclal Instruments
a) Flnanclal AMet• h•ld at Falr Valufj through Incomo and Expendlturo
2023
2022
Totsl Financ481 Assets held at Fair Value through Income and Expenditure
292,278
376,126
Totsl Financial Assets held at Amortised C08t
125,513
93.065
Finandal 888ets held at fair value through inctsne and expendittire Con￿sts of cash at bank The fair value of cash at
bank and in hand is estsblished by translating the balance in the bank accounts according to year end bank 8tstement8
by the relevant exchange rats at 31 December 2023.
Finantial a88ets held at amorti8ed coat o)n8iSt of tha Gift Ad receivable and loans to indivk4ual6.
b) Fln•ncl•l UabHnlM hold at Falr Valu• through Incom• and Expondltur•
2023
2022
Total Financlal Liabllitie8 Held at Falrvalue throu￿ Income and Expenditure
286,500
310,5t
Total Finan(aal Liabilities held at kn0rt18ed Cost
140,154
194, 794
Flnencial liabilities held at fair value through irrnme and expenditure con818ts of Qardan Ha88na; intsrest free loan8. The
falr value 18 detemined b88ed on di8cusslons and confirmallons Imth the counterparttos.
Financlal liabllitie8 held at amortlsed cost are Husain Qardan Ha¥ana Scheme and accruels.
14. R•lat•d Party Trnn•actlon•
AnjumaTr&Badri {Blrmingh8m) 18 conneL#ed to the Dawat+H8dryah Trust (United Kingd¢yn). Upon ts opening, Anjuman
e-Badrl (Bimilngham) donatad the Masjid complex to the Dawat-&Hadiyah Tru8t (Unlted lfjngdom). The donation valu&
is the ￿$t of the [%￿6trUCtIon of the building.
At the ye8r-8nd, Anjuman-84adri (8imiingh8m) 0%￿d the Dawat-&Hadiyah Trust (United Kingdom) and the Salfee
Foundation of Europe £286,5LTh) (2022 - £310,5(M)). This balance represents Interest free loans, which were made to th6
charity S8V8ral years ago. These loan balances were accounted for entirely within creditors due Vlithin one year. Neither
of these loan8 are secured and are repayable upon demand. During 2023, £12,000 {2022 - £11,750) wa8 pald to Saifee
Foundats'on of Eurcyi and £12.IXIO (2022- £11,750) to the Dawat-PrHadiyah Trust (Unitsd lQ'ngdom).
At 31 December 2023, there V#PS a total of £9,828 owed to three Trustees wthin the Hussain Scheme Credltor {2022 -
£24,476 ow8d to five Trustse8). In both 2023 and 2022. there were no balances due from the Trustees. During 2023, the
charty received donations totalling £24,172 from seven trustees (2022 - £18,233 from seven Trustees). Fr￿￿ ts'me to
time, trustees Vlill incur expenditure on behaf of the cha￿ty and then be reimbursed. Durlng 2023. these reimbursements,
made to three trustees, totsllvj £8,206 (2022- £1,027 to trustees).
-1

ANJUMAN.E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
15. Restrletsd Funds
Balance at
01 Jan 2023
Incomlng Ex￿ndIture Transfors
Resource8
Balance at
31 Dec 2023
Qardan Hasana
Q8brastsn fund
62,769
43,628
8,125
16,488
70,894
60,(K)O
Total R081rfctsd Fund•
1C6,397
24,593
60,000
70,990
The Qardan Hasana represents donal1c￿5 from members that are to be used to help fvnd Qardan Hasana
(interest free loans) to community members {Mohammedi and Taher scheme).
Qabrastan fund relatss to the purtha$8 of land in E8sing￿l Cemetery for u88 as a burial ground.
16. Fund• Analy41•
Not• B•lan￿ at
Incomlng Exp•ndltur•
1 J•n 2023 R•8ourco•
Tran•f•r•
Balance it
31 Dec 2023
Re8trlcted Funds
16
106,397
24,593
80,000
70,990
Unre8trlcted Fund8
(74,995)
482,795
423,041
(15,241)
Total Fund•
31,402
507,388
483,041
55,749
-2

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
17. Analysls of Net A88ets Ibetsvo•n rn•trl¢tsd and unra•trlcted fund8)
Fund balances at 31 December 2023 are repre8ented by:
Unrnstrlcted
Fund8
Re8trfcted
Funds
Total
Tangible fixed assets
Currenl assets
Current liabilitie8
64,614
206,645
(286,500)
64,614
417,789
(426,654)
211,144
(140,154)
(15,241)
70,95YI
55,749
18. Not•• to th• cash flow •tatem•nt
2023
2022
Recon¢lll•tlon of net Incom￿(0Xp•nd1tur•> to not cash fl¢
from operatlng actlvllle•
Net incomellexpendlture) for the reporting perfod
Adjustments for..
DeprecAation charges
(Increasellde¢r88se in debtor8
Increasel(deuease) in creditors due In less Ihan one year
Rental income
Repayment of Qardan Ha8ana
24,347
48,825
2,891
(32,4481
178,640)
(23,613)
24,000
3,405
(27,379)
($4,823)
(17,5301
23,500
N•t c•sh provlded byl(uud In) oporatlng •ctlvftl
(83,463)
(24.202)
Analy•l• of ca•h and ca•h equlv41•nts
2023
2022
Cash in hand
292,276
376,126
T¢)tal Cash and ca•h •qulvalant•
292,276
376,128
-21-

ANJUMAN-E4ADRI (BIRMINGHAM)
GLOSSARY
YEAR ENDED 31 DECEMBER 2023
Glo••ary
Anluman
An administrative unit established under the guidance and direction of the Dai-A
Mutlaq to organise and manage the affairs of the Dawoodi Bohra Jamaat of
paTts'cular area.
Mini8ter of religion
Sabil ul-Khair wa￿Barakat
Regular contributlons offered by members of Oawoodi Bohr8 Communty.
Masjid
Mosque
Faiz ul M8w8id il Burhaniyah
Provision of food to the community
Markaz
Community centre or hall
Taqarwban
Conventional contribution offered by the variouB org8ni$ation8. jama8t8 and individua18
to Dawat+Hadiyah Trust (United Kingdom)
Qardan Hasana
Interest free108n
Madrasah
Religiou8 School
Muva8at
Charitsble assistance
Manshurat
Religious publication8
Muvasalat
Transportati￿ for emi8sarles and personnel
NIy82
Religlou8 feasts
Enayat
Grants
Mohallah
Community members In 8 demographlc 8re8
Qabr88tan
Burial Ground
Moula
TU8
Milad
H18 Hdine88 blthday
Taamir
Bullding ￿nstruCtion, restoration repairs and Btructural work.
Tallmy Imdad
Education altj
ribby lrndad
Medical ald
Rahaesh
Boardlng faciltylaccommodation
Amanat
Deposits
Laagat
Prescribed contribuilon
-22-