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2022-03-31-accounts

ANJUMAN-E-HAMIDI (MANCHESTER)

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022

Charity No: 1080156

0

ANJUMAN-E-HAMIDI (MANCHESTER)

Legal and Administrative information

Trustees Sh Murtaza Rampurawala (President) (PP name Murtaza Zoher Rampurawala ) Sh Mustafa Abdulhussein (Vice President) (PP name Aftab Ebrahim Abdulhussein) Sh Dr. Zulfiqar Husain (Hon. Secretary) (PP name Dr Zulfiqar Akberali Husain) Ml Mustafa Shujaee (Hon. Treasurer) (PP name Mannan Saifuddin Shujaee) Sh Zulfikar Karimjee (PP name Zulfikar Mustafa Karimjee) Sh Saifuddin Esmailjee (PP name Saifuddin Anverali Tayabali Esmailjee) Sh Khuzema Khanbhai (PP name Khuzema Dilaver Khanbhai) Sh Mustafa Abdulhussein (PP name Mustafa Shamoon Ali Abdulhusein) Hashim Gariwala (PP name Hashim Mohammed Gariwala) Charity Offices 5-9 Woodfold Avenue, Levenshulme, Manchester M19 3AP Independent Examiner Z Zafar ZZ Accountants 731 Stockport Road, Manchester M19 3AR Bankers Barclays Bank plc Stockport Branch, 1 Bridge Street, Stockport, Cheshire SK1 1XO Solicitors Viceroy Law Regalia House, 358 Dickenson Road, Manchester M13 0NG

1

ANJUMAN-E-HAMIDI (MANCHESTER)

Trustees’ Report for the Year Ended 31[st] March 2022

The trustees present their report along with the financial statements of the charity for the year ended 31[st] March 2022. The financial statements have been prepared in accordance with the accounting conventions and accounting policies as set out on page 10 and comply with the charity’s Trust Deed and applicable law.

Trustees

The trustees named on page 1 have served throughout from the date of their appointment. Appointment of the trustees is governed by the trust Deed of the charity.

Investment Powers

The Trust Deed authorises the trustees to make and hold investment using the general funds of the charity, but no such investments are presently held.

Constitution, Objects and Policies

The charity trust known as Anjuman-e-Hamidi (Manchester) was formed by the 52[nd] Dai al-Mutlaq, Syedna Mohammed Burhanuddin. The trust is constituted by the Trust Deed and its objects are to 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 members of the Dawoodi Bohra Jamaat of Manchester and in particular for the following purposes:

  1. The preaching and practicing of the Islamic religion in conformity with al-Quran, Islamic Shariat and the Fatimi (Fatimid) philosophy, culture and traditions, all as interpreted by al-Dai al-Mutlaq.

  2. The advancement of education.

  3. The relief of need, hardship and distress.

  4. The provision and assistance in the provision of facilities for the recreation and other leisure time occupations of the said beneficiaries particularly for women and young people in the interests of social welfare and so that their conditions of life may be improved.

  5. The provision of interest-free loans (Qardan Hasana).

2

ANJUMAN-E-HAMIDI (MANCHESTER)

Trustees’ Report for the Year Ended 31[st] March 2022 continued

Developments, Activities and Achievements

The activities of the trust over the past year pertained to its objectives as set out in the following:

1. Religious & Cultural Activities

The trust was permitted the use of the Noor Masjid mosque at Woodfold Avenue, Manchester by al-Dai al-Mutlaq Syedna Abu Jaffer al-Sadiq Mufaddal Saifuddin TUS. The activities of the trust conformed to 12 broad categories covering the operation of the trust and services to the community, viz:

  1. Umoor Deeniyah – Religious Affairs The trust organised over two hundred religious and social events. During the pandemic these were held remotely via the internet. Information, learning and guidance was delivered to the community in these programmes, and guest speakers were invited from UK and abroad as appropriate. Funeral service was provided as appropriate. Also, online match-making events were held to facilitate matrimony.

  2. Umoor Taalimaiyah – Education Religious and cultural learning was imparted to young children through weekend school by the trust at a cost of over £50,000. In addition, adult learning sessions were also held weekday evenings open to all the members. Again, these were held remotely due to Covid.

  3. Umoor Marafiq Burhaniyah – Welfare Efforts were expended to provide help and support to improve living and lifestyle of community members where appropriate. This was achieved through regular get-together and outings for the elderly, targeted support during Covid, food hampers, assistance with housing, travel and recreation.

  4. Umoor Maaliyah – Finance Annual budget was set and complied with. In view of the effects of Covid, finances were controlled to minimise and target expenditure as presented in the accounts appended.

  5. Umoor Mawarid Bashariyah – Human Resources The trust relies on volunteers to support its activities. Youngsters and others were motivated to take part in charitable activities through online programmes and training locally and from international platforms. Skills and interests of members were collated to match requirements with skill.

3

  1. Umoor Dakheliyah – Internal Affairs, IT & Statistics

  2. A diary of events and other local and universal information was distributed to the members. The community worldwide database was kept updated.

  3. Umoor Kahrjiyah – Public Relations

The trust took part in activities to relieve hardship of general public by way of food donations to local homeless shelters and the neighbourhood locality. Trust also took part in the World Food Day.

  1. Umoor Qaza – legal Affairs

All legal documentations are maintained appropriately. In addition, support was given to few families to resolve any social or domestic issues amicably without resorting to legal proceedings.

  1. Umoor Faiz al-Mawaid al-Burhaniyah – Food hampers This is a scheme whereby all the families of the community are provided evening meals during weekdays throughout the year from the central mosque kitchen. The service has been dedicatedly maintained.

  2. 10.Umoor Iqtesadiyah – Business & Trade

  3. Members were encouraged, guided and helped to take up business and entrepreneurship by way of online seminars, interest-free loans and advice from experienced businessmen. Interactive platforms were provided to expand trade.

  4. Umoor Amlaak – Assetts

The properties of the trust were maintained to an acceptable standard, and all documentation was kept in order. This includes the mosque, residences of the president and head teacher, and other properties in the vicinity of the mosque.

Health and wellbeing took priority during the pandemic. The community members were regularly engaged remotely to ensure they remained healthy and safe and followed the advice and guidance to protect themselves. Where possible within government guidelines, workshops were held to provide health checks.

Financial Review & Reserves Policy

The trustees having regard to the liquidity requirements of the day-to-day operations and activities of the Trust have operated a policy of having sufficient funds so as to complete the ongoing project. Loans were obtained as considered necessary for timely completion of the Masjid project. The cumulative unrestricted funds represented over twelve months of the unrestricted expenditure. The trustees have set a target of twelve months cover and this is reviewed annually.

4

Future Plans

The trustees are looking to expand facilities for the community members for which neighbouring properties are required. A project to purchase suitable properties is on-going. Additionally the trust is actively involved in the upliftment of the locality, and discussions are advancing to create a garden next to the mosque to beautify the area and improve the environment.

Responsibilities of the Trustees / Independent Examiner

These are outlined on pages 6 and 7 respectively.

Declaration of Trustees

So far as the trustees are aware, there is no relevant information of which the Independent Examiners are unaware.

Independent Examiner’s Appointment

Z Zafar of ZZ Accountants has been appointed as Independent Examiner to the Trust for 2021-22.

5

ANJUMAN-E-HAMIDI (MANCHESTER)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees of the charity are required to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the trust and of the surplus or deficit of the charity for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible also for keeping proper accounting records which disclose with reasonable accuracy the financial position of the trust and to enable it to ensure that the financial statements comply with the charity law. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In respect of the audit the trustees have a responsibility to ensure that they take all steps necessary in order to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

6

REPORT OF THE INDEPENDENT EXAMINERS

TO THE TRUSTEES OF THE ANJUMAN-E-HAMIDI (MANCHESTER)

I report on the accounts of the Trust for the year ended 31[st] March 2022, which are set out on the pages 8 to 14.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed. The Charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Institutional of Financial Accountants. It is my responsibility to:

Basis of independent examiners’ report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view,,’ and the report is limited to those matters set out in the statement below.

Independent examiners’ statement

In connection with my examination, no matters has come to my attention:

  1. Which give me reasonable cause to believe that, in any material respect, the requirements:

  2. To keep accounting records in accordance with S.130 of the Charities Act 2011: and

  3. To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act 2011 have not been met; or

  4. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

7

Z Zafar FFA ZZ Accountants 731 Stockport Road Manchester M19 3AR Date UACCOL,%TA*TS 731 Rr•J M193AR Td.. 0161256 (f65 ww¥i.zzartC4lNairts.co.

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Anjuman - E - Hamidi Manchester 1080156
Annual accounts for the period CC17a
01.04.2021 To
31.03.2022
Section A Statement of financial activities
Restricted
Recommended Unrestricted income Endowment Total this Total last
categories by activity Details of own analysis funds funds funds year year
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Incoming resources from
- - - -
generated funds
Voluntary income Voluntary Income S01 227,364 - - 227,364 194,458
Activities for generating funds S02 - - - - -
Investment income Investment Income S03 67,556 - - 67,556 62,492
Incoming resources from
charitable activities S04 - - - - -
Other incoming resources other Income S05 260,324 - - 260,324 161,028
Total incoming resources S06 555,244 - - 555,244 417,978
Resources expended (Notes 4-8)
- - - - -
Costs of Generating Funds
Costs of generating voluntary
income S07 - - - - -
Depreciations Depreciations S08 10,114 - - 10,114 7,350
Investment management costs Investment Property exp S09 18,772 - - 18,772 25,719
Charitable activities Charitable Activities S10 281,724 - - 281,724 244,334
Governance costs Indpendent Examinar's Cost S11 1,220 - - 1,220 1,220
Other resources expended Utilites,repairs & Finance cost S12 152,896 - - 152,896 64,449
Note
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S13
S14
S15
S16
S17
S18
S19
S20
S21
Net movement in funds
Total funds brought forward
Total funds carried forward
Total resources expended
Net incoming/(outgoing) resources before transfers
Gross transfers between funds
Net incoming/(outgoing) resources before other
recognised gains/(losses)
Other recognised gains/(losses)
Gains and losses on revaluation of fixed assets for the
charity’s own use
Gains and losses on investment assets
464,726
-
-
464,726
343,072
90,518
-
-
90,518
74,906
-
-
-
-
-
90,518
-
-
90,518
74,906
80,000
-
-
-
80,000
-
-
-
-
-
-
-
10,518
-
-
10,518
74,906
74,906
-
-
74,906
-
85,424
-
-
85,424
74,906

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Section B Balance sheet

Note
Fixed assets
Tangible assets (Note 9)
B01
Ingangible assets (Note 9a)
B02
Investments (Note 10)
B03
Total fixed assets
B04
Current assets
Stock and work in progress
B05
Debtors (Note 11)
B06
(Short term) investments
B07
Cash at bank and in hand
B08
Total current assets
B09
Creditors: amounts falling due within
one year (Note 12)
B10
Net current assets/(liabilities)
B11
Total assets less current liabilities
B12
Creditors: amounts falling due after
one year (Note 12)
B13
Provisions for liabilities and charges
B14
Net assets
B15
Funds of the Charity
Unrestricted funds
B16
B17
Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
F01
F02
F03
40,461 - -
50,750 - -
272,833 - -

Total this
year
Total last
year
£
£
F04
F05
40,461
29,400
50,750
50,750
272,833
352,833
364,044 - - 364,044
432,983
- - -
- - -
- - -
108,056 - -
-
-
-
-
-
-
108,056
88,658
108,056 - - 108,056
88,658
1,220
1,220
1,220 - -
106,836 - - 106,836
87,438
470,880 -- 470,880
520,421
385,456
445,515
-
-
385,456 - -
- - -
85,424 - - 85,424
74,906
85,424
74,906
-
-
85,424
-

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Restricted income funds (Note 13)
B18
Endowment funds(Note 13)
B19
Total funds
B20
Signed by one or two trustees on behalf of all
the trustees
- -
85,424 - -
Signature

Cells highlighted in Yellow contain formulas to add up columns C,D and E but these are not protected cells Cells highlighted in Blue contain formulas in protected cells. The protection can be removed from the tools menu

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

----- Start of picture text -----
• Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
• and with ü Accounting Standards;
or Financial Reporting Standards for Smaller Enterprises (FRSSE);
• and with the Charities Act.
[
except for the following].
----- End of picture text -----*

Give details in this box if a different standard has been followed.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

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§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when: resources · 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 Where incoming resources have related expenditure (as with fundraising or contract income) related expenditure the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations 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 included in the SoFA at the same time as the gift to and gifts which they relate. Contractual income and 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 These are only included in incoming resources (with an equivalent amount in resources facilities 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 of the service or facility received. The value of any voluntary help received is not included in the accounts but is described in the Volunteer help 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 of the year.

EXPENDITURE AND LIABILITIES

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Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service conditions or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without These are only recognised in the accounts when a commitment has been made and there are performance conditions no conditions to be met relating to the grant which remain in the control of the charity. Support Costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

ASSETS

Tangible fixed assets for use These are capitalised if they can be used for more than one year, and cost at least £500. They by charity are valued at cost or a reasonable value on receipt. 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 of cost or market value.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Investment income
Incoming resources from
charitable activities
Voluntary income
Activities for generating funds
Other Donations
Total
Total
Investment Income
Total
Sabilul Khair Wal-Barakat
Total
Analysis
This year
Last year
£
£
228,185 194,458
- -
- -
- -
- -
228,185 194,458
- -
- -
- -
- -
- -
- -
67,557 62,492
- -
- -
- -
- -
67,557 62,492
259,503 161,028
- -
- -
- -
- -
259,503 161,028

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Investment
management costs
Facilities Support
Cost
Direct Cost
Administration
Support Cost
Depreciations
Building Repairs & Maintenance
Investment Property Expenses
Total
Analysis
Enayat (Gift) payment
General Donations
Madrassah (School) Expenses
Niyaaz (Food) Cost
Taqarruban
Light & Heat
Rates,Water & Insurance
Sundries
Total
Total
Legal Fees
Postage, Printing & Stationery
Telephone & Broadband/Televison Srvs
Professional Fess
Travel exp
Waste Cleaning & General Exp
This year
Last year
£
£
39,107 47,476
2,451 5,050
49,306 9,016
24,824 35,713
185,394 143,490
7,546 3,590
- -
308,627 244,335
25,424 18,192
18,772 25,719
52,897 21,682
15,077 10,515
- -
112,170 76,108
10,114 7,350
- -
- -
10,114 7,350
5,700 250
1,419 461
7,039 5,152
1,388 8,196
10,665
-
5,164
-
- -

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Governance costs Independent Examiner's Fees
Total
Total
- -
31,374 14,059
1,220 1,220
- -
- -
1,220 1,220

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Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

----- Start of picture text -----
Freehold land Memorial Utensils, Fixtures, Payments on Total
& burial righs headstones plants & fittings and account and
Machinery etc equipment assets under
construction
£ £ £ £ £ £
Balance brought 50,750 5,619 78,614 162,374 - 297,357
forward
Additions - - 735 20,441 - 21,176
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried 50,750 5,619 79,349 182,815 - 318,533
forward
9.2 Accumulated depreciation and impairment provisions
Basis SL or RB SL or RB SL or RB SL or RB SL or RB
Rate
Balance brought - 1,304 71,747 144,156 - 217,207
forward
Depreciation charge - 863 1,520 7,731 - 10,114
for year
Impairment provisions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
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----- Start of picture text -----
Transfers - - - - - -
Balance carried - 2,167 73,267 151,887 - 227,321
forward
9.3 Net book value
Brought forward 50,750 4,315 6,867 18,218 - 80,150
Carried forward 50,750 3,452 6,082 30,928 - 91,212
----- End of picture text -----*

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

£

Carrying (market) value at beginning of year Add: additions to investments at cost Less: disposals at carrying value Add/(deduct): net gain/(loss) on revaluation Carrying (market) value at end of year

352,833 - - - 80,000 272,833

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Analysis of investments

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 of the investment portfolio

10.2 10.3
Market value at Income from
year end investments for
the year
£ £
- -
- -
- -
- -
- -

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Other investments

Total - -
- -

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

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Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors debtors or prepayments. or prepayments. or prepayments.
Analysis of debtors Amounts falling due
within one year
Amounts falling due after
more than one year
This year Last year
This year
Last year
£ £
£
£
Trade debtors - - - -
Amounts due from subsidiary and associated
undertakings - - - -
Other debtors - - - -
Prepayments and accrued income - - - -
Total - - - -

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
Loans and overdrafts
Trade creditors
Amounts due to subsidiary and associated
undertakings
Other creditors
Accruals and deferred income
Total
This year
Last year
This year
Last year
£
£
£
£
- - - -
- - - -
- - - -
- - 385,456 445,515
1,220 1,220 - -
Amounts falling due
within one year
Amounts falling due after
more than one year
1,220 1,220 385,456 445,515

12.2 Security over assets

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If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

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Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Taufeerul Barakat is a Qardan Hasana (interest free loan) Scheme operated under the auspices of Anjuman-e-Hamidi (Manchester). Members of the community voluntarily participate in this scheme mainly to save, but also to donate small amounts. These funds are used by the scheme to advance fix-term Qardan Hasana (interest free loans) to scheme members as prescribed by the scheme regulations. Members are free to withdraw their savings at any time.

The summary accounts for this scheme as of 31 March 2022 is as follows:

Members refundable Savings (Husaini Scheme) £178,615 Members Donations (Mohammedi & Taheri Schemes) £8,106 Qardan Hasana Outstanding (debtors) £144,904 Closing balance as on 31 March 2022 £330,956 Qardan Hasana given out during 2021-22 £132,000

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Anjuman E Hamidi (Manchester)

Glossary and Abbreviations

Glossary: Dawoodi Bohra A member of the specific religious community served by the charity Sabilul Khair Wal Barakat Unrestricted donation offered by members of the Dawoodi Bohra Community Enayat Grants & gifts Faiz Mawaid Burhaniyah Food Distribution Scheme Niyaz Religious Feasts Qabrastan Cemetery Qardan Hasana Interest free Loan Taqarruban Paid to Dawat-e-Hadiyah Trust (United Kingdom) Muwasaat Hardship relief grant