2024-03-31-accounts - Anjuman-E-Hamidi (Manchester)

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

ANJUMAN-E-HAMIDI (MANCHESTER)

TRUSTEES’ REPORT

AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

Charity No: 1080156

ANJUMAN-E-HAMIDI (MANCHESTER)

Legal and Administrative information

Trustees	Sh Murtaza Rampurawala (President)
	Sh Mustafa Abdulhussein (Vice President)
	Sh Dr. Zulfiqar Husain (Hon. Secretary)
	Ml Mustafa Shujaee (Hon. Treasurer)
	Sh Zulfikar Karimjee
	Sh Saifuddin Esmailjee
	Sh Khuzema Khanbhai
	Sh Mustafa Abdulhussein
	Hashim 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	Merchant Legal Ltd
	896 Stockport Road,
	Manchester
	M19 3AD

ANJUMAN-E-HAMIDI (MANCHESTER)

Trustees’ Report for the Year Ended 31[st] March 2024

The trustees present their report along with the financial statements of the charity for the year ended 31[st] March 2024. 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:

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

ANJUMAN-E-HAMIDI (MANCHESTER)

Trustees’ Report for the Year Ended 31[st] March 2024 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:

Umoor Deeniyah – Religious Affairs The trust organised over two hundred religious and social events, some remotely to facilitate those with restricted mobility. 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, match-making events were held to facilitate matrimony.
Umoor Taalimaiyah – Education Religious and cultural learning was imparted to young children through weekend school by the trust at a cost of over £55,000. In addition, adult learning sessions were also held weekday evenings open to all the members. Some of these were held remotely for convenience.
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, food hampers, assistance with housing & upliftment, travel and recreation.
Umoor Maaliyah – Finance Annual budget was set and complied with. Finances were controlled to conform to the budget.
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.
Umoor Dakheliyah – Internal Affairs, IT & Statistics

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

Umoor Kahrjiyah – Public Relations The trust took part in activities to relieve hardship by way of food donations to local homeless shelters and the neighbourhood locality. Trust also took part in the World Food Day. Other activities included support the environment, Keep Britain Tidy initiative, Cake & Bake fair for refugee fund raising etc.
Umoor Qaza – legal Affairs All legal documentations were maintained appropriately. In addition, support was given to few families to resolve any social or domestic issues amicably without resorting to legal proceedings.
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.
Umoor Iqtesadiyah – Business & Trade 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.
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.
Umoor Sehet – Health Matters Health and wellbeing post the pandemic took the main focus. The community members were regularly engaged remotely to ensure they remained healthy and safe and followed the advice and guidance to protect themselves. 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.

Future Plans

The trustees are looking to expand facilities for the community members for which neighbouring properties are required. A project to develop the current assets and 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 2023-24.

Approval of Report

This report was approved by the trustees on 10 January 2025 and signed on their behalf by:-

Khuzema Khanbhai

Mannan Shujaee

……………………………………. ………………………………….. Trustee Hon. Treasurer

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:

select suitable accounting policies and apply them consistently
make judgements and estimates that are reasonable and prudent
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
- prepare the financial statements on a going concern basis

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.

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 2024, 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 Institute of Chartered Accountants (England and wales). It is my responsibility to:

Examine the accounts under section 145 of the Charities Act 2011
To follow the procedures laid down in the General Directions given by the Charity
commission under section 145(5)(a) of the Charities Act 2011: and
To state whether particular matters have come to my attention.

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:

Which give me reasonable cause to believe that, in any material respect, the requirements:
To keep accounting records in accordance with S.130 of the Charities Act 2011: and
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
To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Z Zafar FFA

ZZ Accountants

731 Stockport Road Manchester M19 3AR

7_Z.4C-<-c)t x i'.IN'r 731 Stockport Road LevenshulmÈ, Manchesier M19 3AR Tel." 0161 256 0555 www.zzaccountanis co.uk

Anjuman - E - Hamidi Manchester				1080156
Annual Accounts for theperiod
01.04.2023		To		31.03.2024

Section A Statement of financial activities

		Restricted
Unrestricted	funds	income funds	Endowment funds	Total this year	Total last year
£		£	£	£	£
F01		F02	F03	F04	F05
	-	-	-	-
	257,875	-	-	257,875	229,118
	-	-	-	-	-
	53,200	-	-	53,200	43,183
	-	-	-	-	-
	273,590	-	-	273,590	317,046
	584,665	-	-	584,665	589,347

		Restricted	Restricted	Restricted	Restricted	Restricted
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income Sabil S01 Activities for generating funds S02 Investment income Investment Income S03 Incoming resources from charitable activities S04 Other incoming resources FMB,Niyaz & Others S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Depreciations Depreciations S08 Investment management costs Investment Propertyexp S09 Charitable activities Charitable Activities S10 Governance costs Indpendent Examinar's Cost S11 Other resources expended Utilites,repairs,Finance cost & Others S12 S13 S14 S15 *Net incoming/(outgoing) resources before transfers* Gross transfers between funds *Total incoming resources* *Total resources expended*		Unrestricted funds income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-
		257,875	-	-	257,875	229,118
		-	-	-	-	-
		53,200	-	-	53,200	43,183
		-	-	-	-	-
		273,590	-	-	273,590	317,046
		584,665	-	-	584,665	589,347

	-		-	-	-	-
	-		-	-	-	-
	10,359		-	-	10,359	10,322
	12,050		-	-	12,050	15,574
	333,104		-	-	333,104	315,145
	1,220		-	-	1,220	1,220
	198,317		-	-	198,317	216,199
	555,050		-	-	555,050	558,460
	29,615		-	-	29,615	30,887
	-		-	-	-	-

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

Net movement in funds

Total funds brought forward

Total funds carried forward

29,615	-	-	29,615	30,887

35,500 -	-	-	35,500 -	80,000 -
4,151 -	-	-	4,151 -
10,036 -	-	-	10,036 -	49,113 -
41,405	-	-	41,405	90,518
31,369	-	-	31,369	41,405

Section B Balance sheet

Unrestricted funds		Restricted income funds	Endowment funds	Total this year	Total last year
£		£	£	£	£
F01		F02	F03	F04	F05
	41,439	-	-	41,439	41,291
	50,750	-	-	50,750	50,750
	157,333	-	-	157,333	192,833
	249,522	-	-	249,522	284,874

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
41,439	-	-	41,439	41,291
50,750	-	-	50,750	50,750
157,333	-	-	157,333	192,833
249,522	-	-	249,522	284,874

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
79,534	-	-	79,534	52,838
79,534	-	-	79,534	52,838

	-	-	-	-

*Net current* *assets/(liabilities)*	B11	79,534 - - 79,534 52,838 ~~ee~~	79,534 - - 79,534 52,838 ~~ee~~	79,534 - - 79,534 52,838 ~~ee~~	79,534 - - 79,534 52,838 ~~ee~~	79,534 - - 79,534 52,838 ~~ee~~	79,534 - - 79,534 52,838 ~~ee~~	79,534 - - 79,534 52,838 ~~ee~~
*Total assets less current*
*liabilities*	B12		329,055 -	329,055 -	329,055 -	-	329,055	337,712

Creditors: amounts falling
due after one year
(Note 12)	B13		297	297,686 - - 297	686 - - 297	686 - - 297	686 - - 297,686	301,676
Provisions for liabilities and
charges	B14		- - - -	- - - -	- - - -	- - - -	- - - -	-
*Net assets* Funds of the Charity	B15	31,369 - - 31,369 ~~a~~		31,369 - - 31,369	31,369 - - 31,369 ~~es~~	31,369 - - 31,369 ~~ee~~	31,369 - - 31,369	36,036
Unrestricted funds	B16		31	31,369			31,369	36,036
	B17		-	-			-	-
Restricted income funds
(Note 13)	B18				-		-	-
Endowment funds (Note 13)	B19					- -	- -	-
*Total funds* Signed by one or two trustees	B20	31,369 - - 31,369 ~~a~~		31,369 - - 31,369	31,369 - - 31,369 ~~es~~	31,369 - - 31,369 ~~ee~~	31,369 - - 31,369	36,036
on behalf of all the trustees
	Singnatures			Print Name		Date of Approval
			Khuzema Khanbhai			10/01/2025
			Mannan Shujaee			10/01/2025

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:

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].

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

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller
Enterprises (FRSSE)”.

1.2 Change in basis of accounting

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

1.3 Changes to previous accounts

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

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) the incoming resources and related expenditure are reported related expenditure 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 which they relate. and gifts 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 Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the 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 expended) where the benefit to the charity is reasonably quantifiable, facilities measurable and material . The value placed on these resources is the estimated value to the charity of the service or facility received. Volunteer help The value of any 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 of the year. EXPENDITURE AND LIABILITIES 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 conditions

Where the charity gives a grant with conditions for its payment being a specific level of service 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 performance conditions Support Costs

These are only recognised in the accounts when a commitment has been made and there are 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 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 by charity Investments

These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt.

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

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.

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis
Other Donations	273,590	317,046
	-	-
	-	-
	-	-
	-	-
Total	273,590	317,046

	-	-
	-	-

	-	-
	-	-
	-	-
Total	-	-

Investment Income	53,200	43,183
	-	-
	-	-
	-	-
	-	-
Total	53,200	43,183

Sabilul Khair Wal-Barakat	257,875	229,118
	-	-
	-	-
	-	-
	-	-
Total	257,875	229,118

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.

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis
Taqarruban	22,800	40,800
Enayat (Gift) payment	5,822	26,305
General Donations	36,286	54,279
Madrassah (School) Expenses	22,236	25,775
Niyaaz (Food) Cost	245,961	221,773



	-	-
Total	333,104	368,932

Building Repairs & Maintenance	86,373	25,037
Facilities General cost	2,159	897
Light & Heat	66,514	85,647
Rates,Water & Insurance	13,734	13,268
	-	-
Total	168,780	124,849

Depreciations	10,359	10,322
Investment property expenses	12,050	15,574
	-	-
Total	22,409	25,896

Legal Fees	5,753	725
Postage, Printing & Stationery	5,638	5,110
Telephone & Broadband/Televison Srvs	2,975	9,133
Subscriptions, Finance cost & AV expenss	4,348	1,799
Travel exp	4,140	15,966
Waste Cleaning & General Exp	3,677	4,830
office/General Administration exp	3,006	-
	-	-
Total	29,538	37,563

Independent Examiner's Fees	1,220	1,220
	-	-
	-	-
Total	1,220	1,220

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid,

This year Last year £ £ This year Last year £ £ 1220 1220 Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor Nature of the expenses Total amount paid 6.2 Fees for examination or audit of the accounts *Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent* *examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).* l t ‘N *’ i* th *i t* b ( ) Number of trustees who were paid expenses	This year	Last year


	£	£
	This year £	Last year £
	1220	1220

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

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


Freehold land & burial righs £	Memorial headstones £	Utensils, plants & Machinery etc £	Fixtures, fittings and i t £	Payments on account and t d £	Total £
50,750	12,764	79,349	186,821	-	329,684
-		984	9,522	-	10,506
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
50,750	12,764	80,333	196,343	-	340,190
-	4,286	74,483	158,874	-	237,643
-	1,695	1,170	7,494	-	10,359
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	5,981	75,653	166,368	-	248,002

50,750	8,478	4,866	27,947	-	92,041
50,750	6,783	4,680	29,975	-	92,189

9.4 Revaluation

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

* The "transfers" row is for movements between fixed asset categories.

** 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.

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	192,833
	-
	-
	- 35,500
	157,333

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.

Investment properties Analysis of investments	10.2 Market value at year end £	10.3 Income from investments for the year £
	-	-

Total 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 Other investments	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

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

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	ounts falling due after more than oney	ounts falling due after more than oney
This year £	Last year £	This year £	Last year £
-	-	-	-
y -	-	-	-
-	-	-	-
c -	-	-	-
-	-	-	-

Note 12 Creditors and accruals

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

12.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	ounts falling due after more than one	ounts falling due after more than one
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
n -	-	-	-
-	-	297,686	301,676
e		-	-
-		297,686	301,676

12.2 Security over assets

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

Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The Followings are signifcant matters which are not covered in other notes and need to be include a proper understanding of the accounts.

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 2024 is as follows:

Members refundable Savings (Husaini Scheme) £495,798.00 Members Donations (Mohammedi & Taheri Schemes) £80,661.00 Qardan Hasana Outstanding (debtors) £323,938.00 Closing balance as on 31 March 2024 £270,903.10 Qardan Hasana given out during 2023-24 £256,200

Anjuman E Hamidi (Manchester) Glossary and Abbreviations

	Anjuman E Hamidi (Manchester) Glossary and Abbreviatons
Glossary:
Dawoodi Bohra	A member of the specifc religious community served by the charity
Sabilul Khair Wal Barakat	Unrestricted donaton ofered by members of the Dawoodi Bohra Community
Enayat	Grants & gifs
Faiz Mawaid Burhaniyah	Food Hamper Scheme
Niyaz	Religious Feasts
Qabrastan	Cemetery
Qardan Hasana	Interest free Loan
Taqarruban	Paid to Dawat-e-Hadiyah Trust (United Kingdom)
Muwasaat	Hardship relief grant