2021-03-31-accounts - Anjuman-E-Hamidi (Manchester)

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Charity Offices	Charity Offices	5-9Woodfold Avenue,	5-9Woodfold Avenue,
		Leven shulme,
		Manchester
		M19 3AP
Independent	Examiner	Z Zafar
		ZZ Accountants
		731 Stockport Road,
		Manchester
		M19 3AR
Bankers		Barclays Bank	pic
		Stockport Branch,
		1 Bridge Street,
		Stockport,
		Cheshire
		SK1 1XO
Solicitors		Viceroy Law
		Regalia House,
		358 Dickenson	Road,
		Manchester
		M13 ONG

		Anjuman -E- Hamidl Manchester	Anjuman -E- Hamidl Manchester	Anjuman -E- Hamidl Manchester	Anjuman -E- Hamidl Manchester	Anjuman -E- Hamidl Manchester	Anjuman -E- Hamidl Manchester						1080156
						Annual		accounts for			the	eriod			CC17a
					01/04/2020							To	31/03/2021
								I
											Restricted
Recommended categories by activity			Details of own analysis					a z	Unrestricted funds f		income funds f		Endowment fundsf	Total this year f	Total last year f
Incoming resources	(Note 3)									F01		F02	F03	F04	F05
Incoming resources from
generated funds
Voluntary income				Volunta	Income			S01		194,458				194,458
Activities for generating funds								S02							13,808
Investment income				Investment	income			$03		62,492				62,492
Incoming resources from charitable activities								S04
Other incoming resources				Other Incomings				S05		161,028				161,028	476,169
			Total incoming resources					s05		417,978				417,978	489,977
Resources expended		(Notes		4N)
Costs ofGenerating Funds
Costs ofgenerating voluntary
income								SOT
Depreciations				De reciations				SOB		7,350				7,350		8,608
Investment management costs			Investment		ro e	ex		S09		25,719				25,719
Charitable activities				Charitbale	activites			S10		244,334				244,334	400,717
Governance costs		Inde		endent Examinar's			cost	s«		1,220				1,220
Other resources expended		Utilites, repairs			& Finance		cost	s12		64,449				64,449
			Total resources expended					s13		343,072				343,072	409,325
Netincomingl(outgoing)				resources	before transfers			S14		74,906				74,906	80,652
Gross transfers between funds								S15
Net incomingl(outgoing) resources before other recognised gains/(losses)								s15		74,906				74,906		80,652
Other recognised gains/(losses)
Gains and losses on revaluation own use			offixed assets for the			charity's		s17	-	677,572				677,572
Gains and losses on investment			assets					S18
				Net movementin			funds	stg	-	602,666				602,666		80,652
Total funds brought	forward							S20		677,572				677,572	596,920
			Total funds		carried forward			s21		74,906				74,906	677,572

~ e	~		4 0
				Restricted
			Unrestricted	Income	Endowment	Total this	Total last
		OX	funds	funds	funds	year	year
Fixed assets Tangible assets Intangible assets	(Note 9) (Note 9a)	B01 B02	F01 29,400 50,750	F02	F03	F04 29,400 50,750		F05 33,836 50,750
Investments	(Note 10)	B03	352,833			352,833	1,747,500
	Total fixed assets	B04	32, 83			432 983	1 832 086
Current assets
Stock and work in	progress	B05
Debtors	(Note 11)	B06
(Short term) investments Cash at bank and in hand		B07 B08	88,658			88,658		57,826
	Total current assets	eos	,6 8			88,658		57,826
Creditors: amounts falling due within one year (Note 12)		B10	1,220			1,220
Net current assetsl(liabilities)		B11	8,4 8			87, 38		57,826
Total assets less current liabilities		B12					1,889,912
Creditors: amounts falling due after one year (Note 12)		B13	445,515			445,515	1,212,340
Provisions for liabilities and charges		B14
	Net assets	e16	74, 06			,906		677,572
Funds ofthe Charity Unrestricted funds		B16	74,906			74,906		677,572
		B17
Restricted income	funds (Note 13)	B18
Endowment funds	(Note 13)	B19
	Total funds	B20	74, 06			74,906		677,572
Signed by one or two the trustees	trustees on behalf of all		Signature		Print	Name	Date of a rov I

Note 2	Accounting policies	Accounting policies
This standard list ofaccounting policies has been applied by the charity except for those deleted. Where a different additional policy has been adopted then this is detailed in the box below.				or
INCOMING RESOURCES Recognition ofincoming resources These are included in the Statement of Financial Activities (SoFA) when: ~ the charity becomes entitled to the resources; ~ the trustees are virtually certain they will receive the resources; and
		~ the monetary value can be measured with sufficient reliability.
Incoming resources with related expenditure Grants and donations		Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations are only included in the SoFA when the charity has unconditional
		entitlement to the resources.
Tax reclaims on donations		Incoming resources from tax reclaims are induded in the SoFA at the same time as the gift to
and gifts Contractual income and		which they relate. This is only included in the SoFA once the related goods or services have been delivered.
performance related grants		Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
Gifts In kind		amount actually realised.
		Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
		distributed by the charity.
		Gifts in kind for use by the charity are included in the SoFA as incoming resources when
		receivable.
Donated services and facilities		These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity ofthe service or
		facility received.
Volunteer help		The value ofany voluntary help received is not included in the accounts but is described in the trustees' annual report.
Investment Income		This is included in the accounts when receivable.
Investment gains and losses		This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end ofthe year.
EXPENDITURE AND Liability recognition		LIABILITIES Liabilities are recognised as soon as there is a legal or constructive obligation committing	the
Governance costs		charity to pay out resources. Include costs ofthe preparation and examination ofstatutory accounts, the costs oftrustee meetings and cost ofany legal advice to trustees on governance or constitutional matters.
Grants with performance conditions		Where the charity gives a grant with conditions for its payment being a specific level ofservice or output to be provided, such grants are only recognised in the SoFA once the recipient ofthe
		grant has provided the specified service or output.
Grants payable without performance conditions Support Costs		These are only recognised in the accounts when a commitment has been made and there no conditions to be met relating to the grant which remain in the control of the charity. Support costs include central functions and have been allocated to activity cost categories basis consistent with the use ofresources, eg allocating property costs by floor areas, or	are on a per
		capita, staff costs by the time spent and other costs by their usage.
ASSETS Tangible fixed assets for by charity	use	These are capitalised ifthey can be used for more than one year, and cost at least F500. are valued at cost or a reasonable value on receipt.	They
Investments		Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress		These are valued at the lower ofcost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

Incoming	resources may	be fu	rther analy	sed ifth	is would help the	reader ofthe	accounts.
							This year	Last year
					Analysis
Voluntary	income		Members Subscri Other Donations		tions		194458	803
								201,058
						Total	194,458	201,861
Activities	for generating	funds
						Total
Investment	income		Investment	Income			62,492	54,878
						Total	62,492	:54,878
Incoming	resources from		Sabilul Khair Wal-Barakat				161,028	213,251
charitable	activities
						Total	161,028	213,251

Note 4		Analysis ofresources expended	Analysis ofresources expended	Analysis ofresources expended
Resources expended		may be further analysed	ifthis would help the reader ofthe		accounts.
					This year	Last year
			Analysis		K
Direct Cost		Taqarruban Ena at Gift a ment			47,476 5,050	43,396
		General Donation			9,016	509
		Madrassah (School) Expenses			35713	42,567
		Ni aaz Food Cost			143,490	190,992
		Sundries			3,590	13,206
				Total	244,335	290,670
Facilities Support cost		Buildin Re airs &Maintenance Investment Pro e ex enses Li htandheat			18,192 25,719 21,682	31,673 8,604 45,039
		Rates,water & Insurance			10,515	9,651
				Total	76,108	94,967
Investment		Depreciations			7,350	7,335
management	costs
				Total	7,350	7„335
Administration		Le al fees			250
Support cost		Posta e, Printin &Statione Tele hone &Broadband/Televison		Servs	461 5,152	1,794 4,786
		Professional fees			8,196	3,556
		Travel ex				4,316
		General ex				397
				Total	14,059	14,849
Governance	costs	Inde endent Examiner's	fees		1,220	1,500
				Total	1,220	1,500

Su	ort	cost	e	Fundraising f	activity	Charitable f	Activity	Governance f	Activity	Total Cost f
			Total

was	paid	please e	nter NONE i
This	year f		Last year f
		1220	1500

Independent	examiner's	or auditors' fees for reporting	or auditors' fees for reporting
accounts
Other fees	(for example:	advice,	consultancy, accountancy
services) paid to the independent			examiner or auditor

			Freehold land 8 burial rights	Freehold land 8 burial rights	Memorial headstones	Utensils, Plant, machinery and motor	Fixtures, fittings and equipment	Payments on account and assets under	Payments on account and assets under	Total
						vehicles		construction
Balance brought			50,750		5,619	78,614	159,460			294,443
folwal d Additions							2,914			2,914
Revaluations
Disposals
Transfers *
Balance carried			::50,750		5,619	78,614	162,374			297,357
forward
9.2Accumulated		depreciation		and impairment provisions
		Basis	SLor RB		SLor RB	SLor RB	SLor RB	SLor	RB
		Rate	0%		20%	20%	20%		20%
Balance brought					225	70,030	139,602			209,857
forward Depreciation	charge				1,079	1,717	4,554			7,350
for year
Impairment	provisions
Revaluations
Disposals
Transfers*
Balance carried					1,304	71,747	144,156			217,207
forward
9.3 Net book value
Brought forward			, .50;750		. . 5,394	8,584	19,858			84,586
Carried forward			50,750,		4,315	6,867	18,218			80,150

Carrying (market) value at beginning ofyear	1,747,500
Add: additions to investments at cost
Less: disposals at carrying value
Addi(deduct): net gain/(loss) on revaluation	1,394,667
Carrying (market) value at end of year	352,833

10.3 A breakdown ofthe income	10.3 A breakdown ofthe income	fro	m	investments	agreeing with SOFA	row S03.
Analysis of investments						10.2 Market value at	10.3 Income from		I'i
						year end	investments	for
							the year
							f
Investment	properties
Investments	listed on a recognised	stock		exchange or held in common
investment	funds, open ended investment			companies,	unit trusts or other
collective investment schemes
Investments	in subsidiary or connected		undertakings		and companies
Securities	not listed on a recognised	Stock Exchange
Cash held	as part ofthe investment	portfolio
Other investments

ts
ebtors	or re a Amounts within	ments. falling due one year	Amounts more	falling due after than one year
	This year	Last year	This year		Last year
Total

Trade debtors
Amounts due	from subsidiary	and associated
undertakings
Other debtors
Prepayments	and accrued income

12.1 Analysis ofcredit	ors
				Amounts	falling due	Amounts	falling due after
				within	one year	more than		one year
				This year	Last year	This year f		Last year
Loans and overdrafts
Trade creditors
Amounts due to subsidiary		and associated
undertakings
Other creditors						445,515		1,170,380
Accruals and deferred	income		Total	1,220		4,5		0,	0