ANJUMAN-E-BADRI (BIRMINGHAM)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
Charlty Number: 1080090
￿TEN￿s
Charte￿d Cethfied AccountontS
& 8VSin￿ Advisor5

ANJUMAN-E-BADRI (BIRMINGHAM)
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
CONTENTS
PAGE
Trustees and Professional Advisors
Trustees. Annual Report
Independent Examiner's Report
Slalement of Financial Activities
Balance Sheet
Statement of Cash Flows
Notes to the Financial Statements
Glossary
22

ANJUMAN-E-BADRI (BIRMINGHAM)
TRUSTEES AND PROFESSIONAL ADVISORS
The Board of Trustees
Yusuf Shabbir Bagasrawala
Shabbirhussein Vohra
Hozefa Ebrahim
Dr Abbas Lohawala
Adnan Mohammed Husein Karimjee
Murtaza Hingangha￿a1a
Taha Munir Jalal
Shamsheer Hussein Ganiwalla
Independent Examiner
Tenets A¢¢ounlants Ltd
51 Vittoria Street
Birmingham
B13NU
Bankers
Barclays Bank plc
POBox324
38 Hagley Road
Edgbaslon
Birmingham
B16 8NY
Registered Name
Anjuman-e-Badri IBirminghaml
Registsred Offl¢e
Saifee MosqL
164 Hingeston Street
Birmingharn
B186PU
Charlty Number
1080090

ANJUMAN-E-BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
The Trustees are pleased to present their report and the financial slalements of the Charity for the year ended 31 December 2024.
Structure, Governance and Management
Anjuman*-Badn {Bimiinghaml was created by a tked of Trust on 1 March 2000 by the donation of an initial corpus of £786 by the
52nd Dai al-mutlaq. His Holiness Dr Syedna Mohammed Burhanuddin IRAI. The Trust's registered charity slalus was confirmed by
the Charity Commission on 29 March 2000.
Objoctives and A¢tlvlties
The Trustees shall hold the Trust Fund and its income upon trust to apply them for any charitable purposes for the benefit of the
community and in particular the Mumineen of the Dawoodi Bohra Jamaal of Birmingham and in particular for the following
purposes..
The preaching and praclising of the Islamic religion in confomiity with al-Quran, Islamic Shariat and the Fatimi (Fatimid)
philosophy, Culture and traditions, all as interpreted by al-Dai al-mutlaq.
The advancement of education.
The relief of need, hardship and distress.
The provision and assistance in the provision of facilities for the recreation and other leisu￿ lime occupations of the said
beneficiaries particularly for women and young people in the intere515 of social welfare and so their condition5 of life may be
improved.
The Trustees have paid due ￿gard lo guidance issued by the Charrty Commission on public benèfit when reviewing the Trust's aim5
and objectives and in planning the Trust's fvlure activities.
The Truslees who servèd during the year were..
Yusuf Shabbir Bagasrawala
Shabbirhussein Vohra
Hozefa Ebrahim
Dr Abbas Lohawala
Adnan Mohammed Husein Karimjee
Murtaza Hinganghatwala
Taha Munir Jalal
Shamsheer Hussein Ganiwalla
Trustees are appointed by al-Dai al-mullaq for a term of five years or as may be determined by al-Dai al-mullaq. A Directive from His
Holiness Dr Syedna Mufaddal Saifuddin ITUSI appointed a new board ol trustees in 2024. Trustees may be reappointed al the end
of a term of five years or new Iruslees may be appointed as set out in the terms of the Trust Deed. The Trustees have the power to
manage. administer and conduct Ihe day-to-day business and affairs of the Trust.
Meetings of the Trustees are held ordinarily once every 34 months al which they agree the broad Strategy and areas of adivily for
the Trust, including the consideration of granvloan making, reserves and risk management policies and performance.
The day lo day administration of grantslQardan Hasana and the processing and handling of applications prior lo their consideration
by the Trustee5 lif appropriatg), together with the gengral administration of the charity has been delegated to various subcommittees.
The Trustees adhere to all the legislation applicable to them.
Risk management
The Trustees have assessed the major risks the Trust faces in respect of its structure, governanc£ and management, obje¢lives and
activities, financial and future plans and identified the major risks by area of activity, the nature of those risks, the likelihood of the
nsks materialising and the measures taken to manage them. The Trustees review these risks regularly at their meetings and they are
satisfied that systems are in place lo rnanage the risks that have been identified, in particular, controls over cash withdrawals and
authorisation of invoices.

ANJUMAN-E-BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
Policies and procedures for Induction and Tralnlng of Trustees
Before appoinlmenl, Trustees are generally awa￿ of the responsibilities they will be expected to carry out. They are also given
a copy of the Trust Deed that contains the rules of the charity and musl familiarise themselves with all prO￿dureS set out in ltte
governing document.
Remuneratlon of Key Management
The Key Management personnel of the charity are the Trustees. The charity's policy is nol to remunerate Trustees on the basis
of this being the normal practice for oharities of a similar slle and nature.
Review of Devolopments, ActlvlUe8 and Achievèments
The Tru$lee$ consider that thè performance of the Trust for the year has been satisfactory. The resources of the Trust have
enabled it to satisfy the demands made upon it.
There have been no changes wilh respect lo the aims and objectives of the charity. Since ils opèning in 2017, the running of
Masjid and community centre has been one of the kéy activities of the charity,. in addition to supporting members of the
Dawoodi Bohra community.
The Trust continues to make efforts lo alleviate hardship within the community through grants and donations which are made at
the discretion of the trustees. The Charity has. also h05ted events for community members in the year such as the Eid Mela and
sporting events to encourage participation and cornmunily cohesion, including dean up exercise5 around the Masjid complex to
maintain a cleaner and healthier environment.
The work of the Madrasah Ireligious school) run by the chanly has also continued during the year. The charity received
donations of £34,14812023 £33.1321 specifically in relation to the Madrasah. The Madrasah helps the chanly lo fulfil one of its
objectives of the advan*ment of education.
The charity organised and hosted a number of feasts INiyazl for the community during the year. Donations of £106,70612023 -
£69,644) were received from supporters to fund these events, on which the charily incurred expenses of £38,524 12023
£51,557).
During the year, the ¢harily continued lo undertake relevant ￿fU￿OIshMenI of the properties il manages. which are owned by the
Dawat-e-Hadiyah Trust (United Kingdom) on behalf of His Holiness The Oai al-mutlaq. These properties are let lo communily
members and the general public lo generate income for the charity.
As per the Irshaadaat of Syedna Mohammed Burhanuddin IRAI and Syedna Mufaddal Saifuddin Ilusl, three Qardan Hasana
Schemes have been initiated as follows..
Mohammedi Scheme- This Scheme focuses on contributions made by Mumineen at large, collected on significant dales
le.g. on Lailat al-Jumu'ah and Yawm al-Jumu'ahl and on various Mawaaqeel le.g. Asharah Mubaraka. Urs, etc.). In the
Mohammedi Scheme, the contributors are not specifically identified. and fftceipts are not issued for each individual
contribution (except on specific request. in which case the contribution can be foNarded to the Taher Schemel. The
Mohammedi Scheme will be perpetual in nature, i.&. once the amount is contributed the amount becomes part of the corpus
ofthe relevant Qardan Hasana Scheme.
Taher Sch8n78 - In the Taher Scheme, all contributions made are acknowledged, and a receipt is issued to the
Contributor, thus allowing him lo be specifically identified. Like the Mohammedi Scheme. the Taher Scheme is also
based on the understanding that contributions made by Mumineen will be perpetual in nature, i.e. onc£ the amount is
contributed,. the amount becomes part of the corpus of the ￿levant Qardan Hasana Scheme.
Husain Scheme - Participants in the Husain Scheme are encouraged lo give Qardan Hasana through the aegis of the
Qardan Hasana Scheme towards the ennobling purpose of benefitting Mumineen in their lime 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 will specify a time-periodldue date for which they are
giving the amount. They are encouraged to commit large arnounts, and for longer periods.
At 31 December 2024, the Husain Scheme had attracted £16,76212023 - £140,154) of refundable contributions. £5,53112023
£8,1251 was contributed through the Mohammedi and Taher Schemes during the year. At the year end, the debtors figure from
amounts leant to community members during the year was £61,87012023 - £76,817).

ANJUMAN-E-BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
Perfomiance against Targets
As a ￿SuIt of the nature of the activities of the charity in ils current fom, no specific financial targets were sel for the year. Rather,
the charity sought to maximise the positive impact it had on the community, through the provision of charitable assistance.
education, worship and events. It also sought lo make refurbishments to the Masjid complex. The Trustees believe that these
tsrgels were achieved.
Future Developments
The policies and purposes of the Trust Shall continue to be advanced under the provisions of the Trust Deed.
From 2019, the Trust started to rent out the Iwo properties that charity had operated from prior to the completion of the Masjid,.
the income from doing this is utilised lo help fund the running of the Masjid.
In 2021, the Trust completed the process to purchase land for use as a Qabraslan (burial groundl located al Essington
Cemetery, Bursnips Road, Wolverhampton, WV112AF. Donations were rec£ived from members oflhe Dawoodi Bohra
community towards the purchase costs. Donations were also ￿ ceived in 2022 and 2023, and the Trust purchased additional
land on the same site in 2023.
The Trust plans on continuing lo invest in the development and refurbishment of the masjid complèx.
Publlc Beneflt
The Trustees confirm that they have paid due ￿gard lo the guidancé given by the Charity Commission on public benefit.
By fulfilling its objects, the charity ha8 a positive impact on the local community and thus is of public benefit. 11 sUPPOrts those in
need through the giving of grants and loans, il or9anises and hosts feasts attended by mernbers of the local community, and the
Masjid is a place of worship and social activities for the local communily.

ANJUMAN-E-BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
Financial Review
The Charity's income increased to £541,066 from £507,388 120231. The donations for Niyaz Ireligious feasts} and Other
Donations have increased when compared to la51 year. which is the key driver for the increase in the income.
The charity's expenditure has decreased to £463,331 from £483.041 120231. Whilst the Cost for providing Faiz ul Mawaid il
Buthaniyah and the cost for Light and Heal has increased. the Other Cost category has redu￿d. In the prior year, the charity
also purchased additional Qabraslan land for £60,000 which would have an impact when comparing the total expendrture for
the pnor year to this year.
The charity achieved a nel surplu5 01 £77,73512023- surplus of £24,347>. mainly due to the factors mentioned above.
The charity's cash reserves have reduced to £240,204 from £292,276 in 2023. The charity's unrestricted reserves has moved to
a surplus p0511ion of £56,963 from a deficit of £15,241 in 2023 and its reslrided reserves have increased from a £70,990120231
surplus to £76.521.
The Trustees give regard lo the progress made in refurbishment of the Masjid and other properties, the community projeds
undertaken, as well as the aforementioned financial perfoman¢e indicators when assessing the charf(y's suc¢kss in fulfilling ils
objects.
Reserve$ Pollcy
The charity maintains an unrestricted reserve. The charity's aim is that the unrestricted fund is maintained at a level that ¥MII
enable the charity lo permit il to continue in operation, at current levels of income and expenditure for the foreseeable future. The
value of the unrestricted reserve was showng in deficit up lo the year ended 31 December 2023, as a result of the donation of
the Masjid during 2017. As slated in the future developments and going concern section. the positive measures that have been
taken to increase the income of the charity has helped to reducè this overall deficit year on year.
The restricted funds that existed during the year were in respèct of the funding of Qardan Hasana linteresl free loansl to
community members and the purchase of land for use as a Qabraslan Iburial groundl. As at 31 December 2024. the charity's
restricted reserves were. Qardan Hasana at £76,4251£70,894- 20231 and Qabrastan fund al £9612023 - £961.
Investment Pollcy
The charity holds no investments other Ihan standard bank accounts., hence it does not have a specific investment policy.
Uso of Volunteers
Volunteers help the charity to fulfil its charrtable objects. Volunteers, for example, assist in the pr8paration of meals and
organisation of events. No volunteers, other than the Trustees have decision making powers.
Entrugtment Dlrectlvo
The following properties vest in the the Dai al-mutlaq" (Corporation Solel who is the Sole Trustee of Dawat-e-Hadiyah Trust
Iunited Kingdom) IReg. No. 2948071. The Sole Trustee has vide Enlruslment Directive dated 21 October 2019 entrusted the
Said properties to Anjuman*-Badri (Biminghaml for ils administration, supervision and management lo facilitate religious.
social, charitable, educational and cultural activities of the community and where pertinent to re￿1ve rental income.
11 Saifee Masjid Complex situated at Hingeslon Street, Bimiingham, B18 6PU.
21 House situated at 17 Teddinglon Grove, Perry Barr, B42 1 RF.
31 House situated at 130 Osmaston Road, Harborne, Birmingham, B17 OTN.
41 Community Hall situated at 63A Crosswells Road, Langley, Oldbury, Bimiingham, 868 8HH
The properties belong to and are shown in the accounts of Dawat-e-Hadiyah Trust Iunited Kingdom). However, as they have been
enlrusled to Anjuman£-Badri 18irminghaml, rents and other income derived from these properties and oulgoin9S, 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*-Badri IBimingham}.

ANJUMAN-E-BADRI (BIRMINGHAM)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
Trustees, Responslbilities
The trustees are responsible for preparing the Tnjstees, Annual Report and the financial statements in accordance with
applicable law and United lQ'ngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)
including FRS 102 The Financial Reporting Standard applicable in Ihe United Kingdom and Republic of Ireland.
The law applicable to charities in England and Wale$ requires the trustees lo 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..
select suitable accounting policies and then apply them consislenlly..
obseNe the methods and prinuples in the Charities SORP.,
make judgements and accounting estimates that are ￿aSOnable and prudent.,
prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charity
will continue in business.
The trustees are ￿ sponsible for Keeping proper accounting records that (Jisaose with reasonable accuracy at any time the
financial position of the charity and enable them lo ensure that the financial statements comply with the Charities Act 2011,
the applicable Charity (Accounts and Reports) Regulations and the provisions of the trust deed. They are also responsible
for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
Signed on behalf of the Trustees
Yusuf Shabblr 8agasrawala
Tr••$urer
Approved by the Trustees on 29 October 2025.

ANJUMAN-E-BADRI (BIRMINGHAM)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANJUMAN-E-BADRI
(BIRMINGHAM)
YEAR ENDED 31 DECEMBER 2024
report lo the trL4Stees on my exarnination of the aC￿LInts oflhe Anjuman-e-Badri {Bimiinghaml for the yearended 31 De￿mber
2024, which are set out on pages 8 10 21.
This report is made solely to the charity's trustees, as a body, in accordance with Regulation 31 of the Charilies IA¢counls and
Reportsl Regulations 2008. My work has been undertaken so that l rnight state lo the charity's Iruslees those mallers l am
required lo state to them in an independent examinerfs report and for no other purpose. To the fullest extent permitted by law. I
do not accept or assume responsibility lo anyone other than the charity's trustees as a body, for my work, for this report, or for
the statemenl I have made.
Re8ponsibilitie8 and ba818 for roport
As the Charity trustees of the Anjuman-e-Badri IBimiin9haml you are responsible for the preparation of the accounts in
ac(x)rdance with the requirements of the Charities Act 20111"the ACT°}
l ￿pOrt in respect of my examination ol the Anjuman*-Badri IBirminghaml accounts Carried out under section 145 of the 2011
Act and in carying out my examination I have followed all the applicable Directions given by the Charity Commission under
sethon 14515llbl of the Act.
Independent oxamlner's statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the
2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ACCA, which is one of the
listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with
the examination giving me cause lo believe".
accounting records werè not kept in respect of the Anjumanrye-Badri18irminghaml as required by section 130 of the
Act, or
the accounts do not accord with those records., or
the accounts do not comply with the accounting requirements conceming the form and conlenl of the accounts set
out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the accounts give a
'true and fair view which is not a maller considered as part of an independent examination,. or
the accounts have not been prepared in accordance with the methods and principles of the Slalemenl of
Recommended Practi￿ for accounting and reporting by charities applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in this report in order to enable a proper understanding of the accounts lo be reached.
Mr J. Bhafj
Independent Examiner
Tenets Accountants Ltd
51 Viltoria Street
Bimiingham
61 3NU
29 October 2025

ANJUMAN-E-BADRI (BIRMINGHAM)
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2024
Unrestrl¢ted
Funds
Restricted
Funds
Totsl Funds
2024
Total Funds
2023
Note
Income and Endowments from:
Donations and Legacies
Investments
516,117
19,418
5,531
521.648
19,498
483, 775
23,613
Total Income and Endowments:
535,535
5.531
541,066
507, 388
Expenditure on:
Charitable Activities
463,331
463,331
483, 041
Total Resources Expended
463,331
463,331
483,047
Not In¢omlng Resour¢e8
bofore transfers
72.204
5,531
77,735
24,347
Transfern
Gross Transfers be￿een fijnds
16
Net movement in funds
16
72,204
5,531
77,735
24,347
Re¢onclllatlon of fund8
Total funds brought forward
16
115,2411
70,990
55,749
31,402
Total funds carried fomard
16
56,963
76,521
133,484
55, 749
The notes on pages 11 to 21 fonn part of these financial slalements.

ANJUMAN-E-BADRI (BIRMINGHAM)
BALANCE SHEET
As at 31 DECEMBER 2024
Note
2024
2023
Fixed Assets
Tangible Assets
10
62,109
64,614
Current Assets
Debtors
Cash al bank and in hand
114,433
240.204
125,513
292,276
354,637
1283,2621
417,789
1426,654}
Credltors: Amounts falllng due wllhln one year
12
Not Current As8ets I (Liabilities)
71,375
18,865)
Total assets le$8 current Ilabllltles
133,484
55,749
Net (Llabllltlesl l Assets
133,484
55,749
Fund$
Restricted
Unrestricted
16,17
16,17
76,521
56.963
70,990
115,2411
TOTAL FUNDS
133,484
55.749
These financial statements were approved by the Trustees and authorised for issue on the 29 October 2025, and are signed
on their behalf by
Yusuf Shabblr Bagasrawala
Treasurer
The notes on pages 11 to 21 form part of these financial slalements.

ANJUMAN-E-BADRI (BIRMINGHAM)
STATEMENT OF CASH FLOWS
YEAR ENDED 31 DECEMBER 2024
Note
2024
2023
Cash flows from operating activities:
Net cash provided byllused inl operating activities
18a
147,4901
183,4631
Cash flows from Invostlng actlvltles:
Rental income
19,418
23.613
Net cash provlded byllused Inl Investlng actlvltles
19.418
23,613
Cash flow3 frorn financing actlvltles
Qardan Hasana payable
124,0001
124,0001
Net cash provlded byl{u$ed in) financing actlvStles
124,0001
124,0001
Change in cash and ¢•8h equlvalents In the reportlng perlod
152,0721
183,8501
Cash and cash equlvalents at tho beginnlng of the reportlng perlod
292,276
376,126
Cash and cash equlvalents at the end of the raportlng perlod
18b
240,204
292,276
-10-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
General Information
Anjuman+Badri (Birminghaml is an unincorporated Charity governed by a Trust Deed. The charity is registered in
England and Wales with the Charity Commission. Its registration number is 1080090 and its registered office is Saifee
Mosque, 164 Hingeston Street, Birmingham, B18 6PU.
Accounting Pollclès
al Basls ofA¢countlng
The financial statements have been prepared under the historical cost convention with items recognised al cost or
transaction value unless othefwise staled in the relevant notelsl to these financial statements. The financial
statements have been prepared in accordance with Accounting and Reporting by Charities., Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive January 20151- (Charities SORP IFRS
10211, the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act
2011.
The account8 (financial slatemenlsl have been prepared lo give a true and fairf view and have departgd from thè
Charitie5 (Accounts and Reports) Re9ulalions 2008 only lo the extent required to provide a 'true and fair view. This
departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014
rather than the Accounting and Reporting by Charitie5.' Slalèmenl of Recommended Practice effective from 1 Apnl
2005 which has since been withdrawn.
The trust constilules a public benefit enlily as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity, and are rounded to
the nearest whole £1. The accounts are prepared for the charity as a single enlily.
The preparation of financial slalements in Complian￿ with FRS 102 requires the use of certain ¢riti¢al accounting
estimates. It also ￿quireS management lo exercise judgement in applying the Charity's accounting policies (see note
31.
b) Golng Concern
The trustees consider that there are no rnaterial uncertainties about the Trust's ability lo continue as a going
concern. The charity has large cash balances and a number of measu￿9 have been taken lo increase income. such
as renting of properties and additional donations from community members to help fund the running costs of the
Masjid.
c) In¢omlng Resources
All incoming resources aff included in the slalemenls of financial activities when the charity is entitled to the income
and the arnount can be quantified with reasonable a￿uracy. Donations and rental income are included in the
slalement of financial activities when received. The corresponding gift aid due is induded in the relevant fund when
receivable.
dl Resources Expgnded
All expenditure is included on an accruals basis and is recognised when the￿ is a legal or constructive obligation to
pay for expenditure. The Trust is not ￿gIStered for VAT and accordingly expenditure is shown gross of irrecoverable
VAT.
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its
charitable aim$ for the benefit of ils beneficiaries, including those support costs and costs relating lo the goveman
of the charity apportioned to charitable activities.

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
el Allocation of support and governance costs
Support costs have been allocated between governance costs and other support costs. Govemance costs comprise
all costs involving the public accounlabilily of the charity and its compliance with regulation and good practice. These
costs include costs related to the independent examination and general accountancy fees.
Support costs have been allocated be￿en activities based on the nature of the costs. In each case, consideration
is given to whether the support primarily relates lo the general provision of charitable services or lo the maintenance
and management of the Masjid and other properties.
fj Unrestrlcted Funds
Unrestricted fund$ consist of incoming resources received and income generated for the objecls of the charity, without
further specified purpose, and are available as general funds.
g) RestrScted Funds
Restricted funds are to be used for specific purposes. Expenditure which meets these criteria is charged to the fvnd.
h) Flxed A880ts and Dfrpreclation
Fixed assets are initially ￿ corded al cost. Depreciation Is calculated so as to write off the ¢ost of an asset, less its
eslimaled residual value, over the useful economic lifè of that asset as follows..
Fixtures, Fittings and Improvéments
Computer Equipment
Motor vehicles
Lèasehold improvements
- 25 /0 Reducing Balance
25 /0 Reducing Balance
33 13/0 Straight Line
20/0 Straight Line
11 Debtorn
Trade and other debtors are recognised at the settlement amount due after any trade discount Offe￿d. Prepayments
are valued at the amount prepaid nel of any trade discounts due.
11 Ca8h at Bank and In Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturily of three
months or less from the date of acquisition or opening of the deposit or similar account.
k) Credltors and provlsions
Creditors and provisions are recognised where the charity has a present obligalion resulting frorn a past event that wll
probably result in the transfer of funds to a third party and the amount due lo settle the obligation can be measured or
estimated reliably. Creditors and provisions are nomally recognised at their settlement amount after allowing for any
trade discounts due.
l) Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic finanaal instruments. Basic
financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
-12-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
Judgernents in applylng accountlng policies and key sources of estimation uncertainty
In preparing the Financial Statements, management is required to make estimates and assumptions which affect reported
income. expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and
application of judgement are inherent in the formation of estimates. together with expectations of future events that a
believed lo be ￿aSOnable under the circumstances. Actual results in the fvlure could differ from such estimates.
Owing to the simple natu￿ of the charity's activities, balances and transactions, no significant judgements are made.
Consequently, there are not considered to be any a￿a$ of the accounts that are considered lo be subject to significant
eslimalion Un￿rtainlY.
Donatlons and199aci08 rocolved
Unrestrlcted
Funds
Restrlcted
Funds
Totsl Funds
2024
Total Funds
2023
Sabil ul-Khair wal-Barakal
Other donations
Faiz ul Mawaid il Burhaniyah
Gift Aid claimed
Qardan Hasana
Madrasah
Niyaz Ireligious feastsl
Qabraslan Iburial groundl
203,931
34,301
89,409
47,622
203,931
34,301
89,409
47,622
5,531
34,148
106.706
216,86g
6,164
84, 652
48,721
8,125
33,132
69,644
16,468
5,531
34,148
106,706
516,117
5,531
521,648
483, 775
Incorne from Investments
Unrestricted
Funds
Restrlcted
Funds
Total Funds
2024
Total Funds
2023
Rental Income (Entrusted
properties)
19,418
19,418
23,613
-13-

ANJUMAN-E-BADRI {BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
Net Incomlng Re$our¢es
2024
2023
This is stated after charging
for independent examination
4,000
4,000
The charity has no employees {2023 - nill.
No remuneration has been paid lo the Trustees in their capacity as Trustees during the year 12023 - nill. The Key
Management Personnel ofthe charity are conside￿￿ to be the Trustees, none ofwhom a￿ remunerated in either 2024 or
2023.
No expenses have been paid lo the Trustees in their capacity as Trustees during the year other than the reimbursement
of out of pocket expenses12023 - nil, other than the reimbursement of out of pocket expenses).
-14-

ANJUMAN-E-BADRI {BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
Expenditure on Charitable Activities
Provision of Ma$jld and Qabrastan
Charltable
other
Fund
Services
properties (Restricted)
Total
2024
Total
2023
Cost of Activitles Undertaken 01￿Ctty
Taqarruban
Niyaz Ireligious feasts)
Faiz ul Mawaid il 8urhaniyah
Madrasah expenses
Gifts to emissaries
44,647
38,524
138,176
31,317
3,800
44,647
38,524
138.176
31,317
3,800
45,230
51,557
78, 182
29,873
14,176
Total Cost of Actlvltles
Undertaken Dlrnctly
256,464
256,464
219,018
Cost olGrant Fundlng of Actlvltles
Other donations
Muvasat
560
1,813
580
1,813
580
Total Cost of Grnnt Fundlng
of Actlvlties
2,3g3
2,393
580
Qabrastan fund
60,000
Support & Governance Costs
Rates and water
Light and heal
Tèlephone
Repairs and maintenance
Cleaning and general expenses
Insurance
Other costs
Depreciation
Printing & stationery
Legal and professional
Independent Exam l Audit fee
Accounting fees
Bank charges
676
81,640
3,040
45,924
31,877
16,017
676
81,640
3,040
45.924
31,877
16.017
12,135
2,505
58
3,069
4,000
2,800
733
3,482
68,821
2,952
42,436
32,9TO
12,022
21.234
2,897
1.541
7,390
4,000
2,800
904
12,135
2,505
58
3,069
4,000
2,800
733
Total Support & Governance
Costs
25,300
179.174
204,474
203,443
Totsl Expenditure on
Charltsble Activities
284,157
179,174
463,331
483,04 1
-15-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
Analy$l$ of grants made:
Grants to
Institutlons
Grants to
Individuals
Naturn of Grant..
Water and sanitation projects
Support to children
290
290
580
Reclplents of Instltutlonal Grants
Total
2024
Total
2023
WalerAid - General grant for water and sanilalion projects
Save the Children - General grant for providing support lo children
290
290
290
290
580
580
All grants are considered by the Trustees to be of public benefit.
-16-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
Support and Governance Costs
Support and Governance ￿$ts have been allocated lo expenditure on charitable activities on the basis that almost all of
the charity's expenditure is of this nature. Support and Govemance costs a￿ allocated between Provision of Charitable
Setvices (Unrestricted Funds) and Masjid and other properties (Unrestricted Fundsl based on whelher the expenditure
relates to the charity's activities or the maintenance and management of the Masjid and other properties.
Provislon of Masjid and
Charltable
other
Services
properties
Totsl
Governance Costs
General Support Costs
6,800
18,500
6,800
197,674
179.174
25,300
179,174
204,474
10. Tanglble Flxed Asset
Leasehold
Improvements
Fixtures
and Flttings
Computer
Equipment
Motor
Vehicle
Total
Co81
At 1 January 2024
Additions
Disposals
67,368
43,680
12.553
11,490
135,091
At 31 December 2024
67,368
43,680
12,553
11.490
135,091
Deproclatlon
At 1 January 2024
Charge for the year
7,386
1.347
39,852
957
11,749
201
11,490
70,477
2,505
At 31 December 2024
8,733
40,809
11,950
11,490
72,982
Net Book Valuo
At 31 December 2024
58,635
2,871
603
62,109
At 31 December 2023
59,982
3,828
804
64,614
-17-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
11. Debtors
2024
2023
Gift aid claim receivable
Loan5 to individuals
Other loans
47,563
61,870
5,000
48,696
76,817
114,433
125,513
12.
Creditors: Amounts falllng due wlthln one year
2024
2023
Accruals
Husain Qardan Hasana Scheme
Qardan Hasana payable
4,000
16,762
262.500
140. 154
286,500
283.262
426,654
The Qardan Hasana payable balance relatès entirely to loans from the Dawat-e-Hadiyah Trust (United Kingdom)
(balance as at 31 December 2024 - £140,750) and the Saifee Foundation of Europe (balancè as at 31 December 2024 -
£121.7501. No interest is being charged on these loans.
-18-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
13.
Financial Instruments
a) Financial Assets h•ld at Fair Valuo through Income and Expenditurn
2024
2023
Total Financial Assets held at Fair Value through Income and Expenditure
240,204
292,276
Total Financial Agsels held at Amortised Cost
240.204
125,513
Financial assets held at fair value through income and expenditure consists of cash at bank. The fair value of cash at
bank and in hand is established by translating the balan￿ in the bank a¢￿unt$ according lo year end bank Statements
by the relevant exchange rate at 31 December 2024.
Financial assets held at amortised cost consist ol the Gift Aid ￿CeIVable and loans to individuals.
b) Flnanclal Llabllltles hold at Falr Value through Income and Expendlture
2024
2023
Total Financial Liabilities Held at Fair Value through Income and Expenditure
262,500
286, 500
Total Financial Liabilities held at Amortised Cost
20,762
140, 754
Financial liabilities held al fair value through income and expenditure consists of Qardan Hasana., interest Ire8 loans. The
fair value is determined based on discussions and confirmations with the counterparties.
Financial liabilities held al amortised cost are Husain Qardan Hasana Scheme and accruals.
14.
Related Party Tran8actlon8
Anjuman-e-Badri IBirminghaml is connected lo the Dawal-e-Hadiyah Trust (United Kingdom}. Upon 11$ opening, Anjuman-
e-Badri IBimiinghaml donated the Masjid complex to the Dawat-è-Hadiyah Trust {Uniled Kingdoml. The donation value
is the cost of the construction of the building,
At the year-end, Anjuman-e-Badri (Birminghaml owed the Dawat-e-Hadiyah Trust Iuniled Kingdom) and the Saifee
Foundation of Europe £262,50012023 £286,5001. This balance represents interest free loans, which were made to the
charity several years ago. These loan balances were accounted for entirely within C￿ditOrS due wlhin one year. Neither
of these loans are Secured and are repayable upon demand. During 2024, É12,00012023 £12,000> was paid lo Saifee
Foundation of Europe and £12,00012023 - £12,000} lo the Dawat-e-Hadiyah Trust (United Kingdom).
At 31 December 2024, there wa$ a total of £2,100 owed to one Trustee within the Hussain Scheme Creditor12023
£9,828 owed to three Trustees). At 31 Decernber 2024, a balan￿ of £33,000 was due from one Trustee 12023 - no
balances due from the Trustee$l. During 2024. the charity received donalions lotalling £20,602 from six truslees12023 -
£24,172 from seven Trustees). From time lo time, trustees will incur expenditure on behalf of the charity and then be
reimbursed. During 2024. these reimbursements, made to five trustees, totalled £8,06512023 - £6,206 to three trusleesl.
-19-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
15.
Restricted Funds
Balance at
01 Jan 2024
Incomlng Expendlture Transfers
Resources
Balance at
31 Dec 2024
Qardan Ha5ana
Qabrastan fund
70,894
96
5,531
76,425
96
Tolal Restrlctèd Funds
70,990
5,531
76,521
The Qardan Hasana represents donations from members that are to be used to help fund Qardan Hasana
(interest free loans) lo community members (Mohammedi and Taher scheme}.
Qabrastan fund relates to the purchase of land in Essington Cemetery for use as a burial ground.
16.
Funds Analysls
Nots Balance at
Incomlng Expendlturn
1 Jan 2024 Resour¢o$
Transfers
Balance at
31 Dec 2024
Reslricled Funds
16
70,990
5,531
76,521
Unrestricted Funds
115,2411
535,535
463,331
56,963
Totsl Funds
55,749
541,066
463,331
133,484
-20-

ANJUMAN-E-BADRI (BIRMINGHAM)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
17.
Analysis of Net Assèts (between reslrfcted and unrestricted funds)
Fund balances al 31 December 2024 are represented by..
Unrostricted
Funds
Restrlcted
Funds
Total
Tangible fixed assets
Current assets
CUr￿n1 liabilities
62,109
261,354
1266,5001
62,109
354.637
1283,262}
93,283
116.7621
56,963
76,521
133,484
18.
Note8 to tha cash flow Statement
2024
2023
Reconclllatlon of net Incomellexpendlturn) to net cash flow
from operating actlvitles
Net incomellexpendilurel for the reporting penod
Adjustments for.
Depreciation charges
Ilncreaselldecrease in debtors
Increaselldecreasel in creditors due in lèss than one year
Rental income
Repayment of Qardan Hasana
77.735
24,347
2,505
11.080
1143,392}
119.4181
24,000
2,891
132,4481
178,640)
{23,613}
24,000
Not cash provlded byl{u$ed Inl operatlng activltles
147,4901
183,4631
Analys18 of cash and cash oquivalents
2024
2023
Cash in hand
240.204
292,276
Total ca8h and cash equlvalents
240,204
292,276
-21-

ANJUMAN-E-BADRI (BIRMINGHAM)
GLOSSARY
YEAR ENDED 31 DECEMBER 2024
Glossary
Anjuman
An adminislralive unil established under the guidance and direclion of the Dai-Al-
Mutlaq to organise and manage the affairs of the Dawoodi Bohra Jamaat of a
particular area.
Amil
Minister of religion
Sabil ul-Khair wal-Barakat
Regular contributions offered by members of Dawoodi Bohra Community.
Masjid
Mosque
Faiz ul Mawaid il Burhaniyah
Provision of food lo the community
Markaz
Community ￿nIre or hall
Taqarruban
Conventional contribution offe￿d by the various organisations. jamaats and individuals
to Dawal*-Hadiyah Trust Iunited Kingdom)
Qardan Hasana
Interest free loan
Madrasah
Religious school
Muvasal
Charitable assistance
Manshurat
Religious publications
Muvasalal
Transportation for emissaries and personnel
Niyaz
Religious feasts
Enayat
Grants
Mohallah
Community members in a demographic area
Qabraslan
Burial Ground
Moula
TUS
Milad
His Holiness birthday
Taamir
Building construction. restoration repairs and structural Work.
Talimy Imdad
Education aid
Tibby Imdad
Medical aid
Rah8esh
Boarding facilitylaccommodation
Amanal
Deposits
Laagat
Prescribed contribution
-22-