##
##
##
|Trustees|||Mr Adnan
Abdul|Rahman|Rahman|Saif,|Chair||
|---|---|---|---|---|---|---|---|---|
||||Dr Dawood
Abdul|Malek||Yaha Al-Hidabi|||
||||Mr Jaffer Mansour
Mohammed||||Al-Shamery||
||||Mr Nageeb
Mohammed|||Ali|||
||||Dr Ali Abdul Rahman||Qirbee (resigned|||11 May 2023)|
||||Mr Kassim Mohamed||Salem Ahmed||||
||||Mrs Faten Abdul|Galil|Yafai||||
|Company|registered||||||||
|number|||04805117||||||
|Charity registered|||||||||
|number|||1100481||||||
|Registered||office|The Bordesley Centre||||||
||||Stratford Road||||||
||||Camp
Hill||||||
||||Birmingham||||||
||||B111AR||||||
|Company|secretary||Mrs Faten Abdul|Galil|Yafai||||
|Chief executive officer|||Dr Abdel Karim Bensiali|||(resigned June||2022)|
||||Mr Salem Ahmed|(Acting||CEO|from July 2022)||
||||Mr Rawaad
Mahyub
(CEO from||||June 2023)||
|Independent||auditors|Dains Audit Limited||||||
||||15Colmore
Row||||||
||||Birmingham||||||
||||B32BH||||||
|Bankers|||National
Westminster||Bank Pic||||
||||30a Harborne
Road||||||
||||Birmingham||||||
||||B153AA||||||
||||Al Rayan Bank||||||
||||24a Calthorpe
Road||||||
||||Birmingham||||||
||||B151RP||||||
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||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|
|||Note|2022
5|2022
6|2022f|2021
5|
|Income from:|||||||
|Donations
and legacies|||550,030|267,422|817,452|392,989|
|Charitable
activities|||788,219|525,467|1,313,686|1,610,351|
|Other trading
activities|||1,195,625||1,195,625|1,271,840|
|Investments|||94||94|13|
|Total income|||2,533,968|792,889|3,326,857|3,275,193|
|Expenditure
on:|||||||
|Raising funds||8|1,077,276||1,077,276|1,097,851|
|Charitable
activities||9|863,660|845,973|1,709,633|2,121,594|
|Total expenditure|||1,940,936|845,973|2,786,909|3,219,445|
|Net income/(expenditure)|||593,032|(53,084)|539,948|55,748|
|Taxation|||(705)||(705)||
|Net movement
in funds|||592,327|(53,084)|539,243|55,748|
|Reconciliation
offunds:|||||||
|Total funds brought|forward|19|8,540,504|190,523|8,731,027|8,675,279|
|Net movement
in funds|||592,327|(53,084)|539,243|55,748|
|Total funds carried forward||19|9,132,831|137,439|9,270,270|8,731,027|
##
##
##
|||||2022||2021|
|---|---|---|---|---|---|---|
|||Note||||5|
|Fixed assets|||||||
|Tangible assets||14||7,048,072||7,217,831|
|Investment
property||15||642,714||642,714|
|||||7,690,786||7,850,545|
|Current assets|||||||
|Debtors||17|283,830||366,238||
|Cash at bank and|in hand||1,516,393||1,238,178||
||||1,800,223||1,504,415||
|Creditors: amounts|falling due within one||||||
|year||18|(220,739)||(733,934)||
|Net current assets||||1,579,484||870,482|
|Total net assets||||9,270,270||8,731,027|
|Charity funds|||||||
|Restricted funds||19||137,439||190,523|
|Unrestricted
funds||19||9,132,831||8,540,504|
|Total funds||||9,270,270||8,731,027|
##
##
|||||2022||2021|
|---|---|---|---|---|---|---|
|||Note||||5|
|Fixed assets|||||||
|Tangible assets||14||6,678,223||8,847,514|
|Investments||16||301||301|
|Investment
property||15||183,400||183,400|
|||||6,861,924||7,031,215|
|Current assets|||||||
|Debtors||17|1,369,339||1,528,841||
|Cash at bank and in hand|||1,264,764||860,889||
||||2,634,103||2,389,730||
|Creditors: amounts|falling due within one||||||
|year||18|(169,150)||(612,204)||
|Net current assets||||2,464,953||1,777,525|
|Total net assets||||9,326,877||8,808,741|
|Charity funds|||||||
|Restricted
funds||||137,439||190,523|
|Unrestricted
funds||||9,189,438||8,618,218|
|Total funds||||9,326,877||8,808,741|
##
##
##
||||||2022|2021|
|---|---|---|---|---|---|---|
|||||Note|5|F|
|Cash flows from operating
activities|||||||
|Net cash used
in operating
activities||||22|288,751|493,798|
|Cash flows from investing
activities|||||||
|Proceeds from the sale oftangible fixed
Purchase oftangible
fixed assets
Purchase of investment
property|assets||||1,099
(11,635)|(5,706)
(62,000)|
|Net cash used
in investing
activities|||||(10,536)|(67,706)|
|Change
in cash and cash equivalents|in|the year|||278,215|426,092|
|Cash and cash equivalents
at the beginning||ofthe year|||1,238,178|812,086|
|Cash and cash equivalents
at the end|of|the year||23|1,516,393|1,238,178|
|The notes on pages 19to 40 form part ofthese financial|||statements||||
##
##
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##
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##
##
##
##
##
##
##
##
##
##
##
##
##
##
|Freehold
property||- 2% straight-line|on buildings|
|---|---|---|---|
|Long-term
leasehold|property|- 2% straight-line|on buildings|
|Motor vehicles||- 20% reducing|balance|
|Fixtures and fittings||- 20% reducing|balance|
|Office equipment||- 20% straight-line||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||Unrestricted|Restricted|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||2022|2022f|2022f|
|Mosque donations|||200,887|200,887|
|Capital donations||537,000||537,000|
|Other donations|in support ofthe trust|13,030|66,535|79,565|
|||550,030|267,422|817,452|
||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2021|2021|2021|
|||||5|5|
|Mosque donations||||125,648|125,648|
|Other donations||in support ofthe trust|58,517|133,732|192,249|
|Government|grants||75,092||75,092|
||||133,609|259,380|392,989|
##
##
##
|||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|
|||||funds|funds|funds|
|||||2022|2022|2022|
|||||6|6|6|
|Education|8 Training|||57,133||57,133|
|Project Grant Funding||||185,183|525,467|710,650|
|Nursery Fees & Childrens|||Centre|10,021||10,021|
|AAS &Tahfeedh||||251,540||251,540|
|Conference||& Units Hire||169,840||169,840|
|Residential||Accommodation||114,502||114,502|
|||||788,219|525,467|1,313,686|
|||||Unrestricted|Restricted|Total|
|||||funds|funds|funds|
|||||2021|2021|2021|
|||||6|6|6|
|Education||&Training||46,544||46,544|
|Project Grant Funding||||108,702|954,817|1,063,519|
|Nursery Fees &Childrens|||Centre|13,753||13,753|
|AAS &Tahfeedh||||224,713||224,713|
|Conference||& Units Hire||146,820||146,820|
|Residential||Accommodation||115,002||115,002|
|||||655,534|954,817|1,610,351|
##
##
##
##
##
||||Unrestricted|Total|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2022|2022|2021|
||||E|E|E|
|Trading|subsidiary|income|1,195,625|1,195,625|1,271,840|
|Unrestricted|Total|Total|
|---|---|---|
|funds|funds|funds|
|2022|2022|2021|
|E|E|E|
|94|94|13|
##
##
##
||Unrestricted|Total|
|---|---|---|
||funds|funds|
||2022|2022|
||E|E|
|Staff costs|886,609|886,609|
|Trading expenses|180,639|180,639|
|Depreciation|10,028|10,028|
||1,077,276|1,077,276|
||Unrestricted|Total|
||funds|funds|
||2021|2021|
||F|E|
|Staff costs|845,347|845,347|
|Trading expenses|243,910|243,910|
|Depreciation|8,594|8,594|
||1,097,851|1,097,851|
##
|||||Support|Total|
|---|---|---|---|---|---|
|||Direct costs|Grants paid|costs|funds|
|||2022|2022|2022|2022|
||||E|6|E|
|Operational|Services|1,283,511|(84,083)|510,205|1,709,633|
|||||Support|Total|
|---|---|---|---|---|---|
|||Direct costs|Grants paid|costs|funds|
|||2021|2021|2021|2021|
|||F|E|E|E|
|Operational|Services|1,133,454|570,498|417,642|2,121,594|
##
##
##
##
##
|||Total|Total|
|---|---|---|---|
|||funds|funds|
|||2022f|2021
E|
|Staff costs||1,202,028|1,036,955|
|Operational|services|81,483|96,499|
|||1,283,511|1,133,454|
|Analysis of|support costs|||
|||Total|Total|
|||funds|funds|
|||2022|2021|
|||8|E|
|Depreciation||161,657|166,117|
|Premises expenses||232,756|170,597|
|Vehicles and|travel|7,380|4,431|
|Insurance||24,634|22,614|
|Office administration||43,964|24,798|
|Bank charges||5,578|4,424|
|Governance||25,627|24,661|
|Loss on sale|offixed assets|8,609||
|||510,205|417,642|
##
|||||Grants to|Total|
|---|---|---|---|---|---|
|||||Institutions|funds|
|||||2022f|2022f|
|Grants|to|delivery|partners|(84,083)|(84,083)|
|||||Grants to|Total|
|||||Institutions|funds|
|||||2021
F|2021f|
|Grants|to|delivery|partners|570,498|570,498|
|The Grou|p has made|/(cancelled)
the following
gra|nts to institutions
dunn|g the year||
|---|---|---|---|---|---|
|||||2022f|2021f|
|Name of institution||||||
|Northstar|Community|and Economic Development|Services Ltd|595|308,076|
|Ashiana|Community|Project||64,185|118,192|
|Narthex,|Sparkhill|||(148,863)|122,832|
|||||(84,083)|549,100|
|Other grants to institutions|||||21,398|
|||||(84,083)|570,498|
##
##
##
|||||||2022|2021|
|---|---|---|---|---|---|---|---|
|||||||E|E|
|Fees payable|to|the Group's auditor||for the audit ofthe Group's|annual|||
|financial statements||||||13,250|11,450|
|Fees payable|to|the Group's auditor||in respect of:||||
|Tax compliance||services||||1,800|1,100|
|All non-audit|services not included||above|||750|985|
##
||Group|Group|Company|Company|
|---|---|---|---|---|
||2022|2021|2022|2021|
||E|E|E|E|
|Wages and salaries|1,947,948|1,767,603|1,134,213|981,057|
|Social security costs|106,407|87,689|58,295|49,189|
|Pension costs|34,282|27,010|9,520|6,709|
||2,088,637|1,882,302|1,202,028|1,036,955|
||Group|Group|Company|Company|
|---|---|---|---|---|
||2022|2021|2022|2021|
||No.|No.|No.|No.|
|Staff|190|196|135|137|
##
##
|||Long-term|||||
|---|---|---|---|---|---|---|
||Freehold|leasehold|Motor|Fixtures|Office||
||property
f|property
f|vehicles
5|and fittings
f|equipment|Total
f|
|Cost|||||||
|At 1 January 2022|1,663,547|6,976,933|47,338|639,814|159,089|9,486,721|
|Additions||||2,075|9,560|11,635|
|Disposals|||(47,338)|||(47,338)|
|At 31 December 2022|1,663,547|6,976,933||641,889|168,649|9,451,018|
|Depreciation|||||||
|At 1 January 2022|350,767|1,162,646|35,202|565,572|154,703|2,268,890|
|Charge for the year|33,271|118,659|2,427|14,882|2,446|171,685|
|On disposals|||(37,629)|||(37,629)|
|At 31 December 2022|384,038|1,281,305||580,454|157,149|2,402,946|
|Net book value|||||||
|At 31 December 2022|1,279,509|5,695,628||61,435|11,500|7,048,072|
|At 31 December2021|1,312,780|5,814,287|12,136|74,242|4,386|7,217,831|
##
##
##
##
##
|||Long-term|||||
|---|---|---|---|---|---|---|
||Freehold|leasehold|Motor|Fixtures|Office||
||property|property|vehicles|and fittings|equipment|Total|
|Cost||||5|5|6|
|At 1 January 2022
Additions
Disposais|1,233,859|6,976,933|47,338
(47,338)|639,814
2,075|159,089|9,057,033
2,075
(47,338)|
|At 31 December 2022|1,233,859|6,976,933||641,889|159,089|9,011,770|
|Depreciation|||||||
|At 1 January 2022
Charge for the year
On disposals|291,396
24,677|1,162,646
118,659|35,202
2,427
(37,629)|565,572
14,882|154,703
1,012|2,209,519
161,657
(37,629)|
|At 31 December 2022|316,073|1,281,305||580,454|155,715|2,333,547|
|Net book value|||||||
|At 31 December 2022|917,786|5,695,62S||61,435|3,374|6,678,223|
|At 31 December 2021|942,463|5,814,287|12,136|74,242|4,386|6,847,514|
##
##
##
||Freehold|
|---|---|
||investment|
||propertyf|
|Valuation||
|At 1 January 2022|642,714|
|At 31 December 2022|642,714|
||Freehold|
|---|---|
||investment|
||propertyf|
|Valuation||
|At 1 January 2022|183,400|
|At 31 December 2022|183,400|
|||Group|Group|Charity|Charity|
|---|---|---|---|---|---|
|||2022f|2021
E|2022
8|2021
5|
|Historical cost||669,314|669,314|210,000|210,000|
|Accumulated|depreciation|(61,772)|(48,386)|(43,400)|(39,200)|
|||607,542|620,928|166,600|170,800|
##
##
##
|||||||||Investments|
|---|---|---|---|---|---|---|---|---|
|||||||||in|
|||||||||subsidiaries|
|Charity|||||||||
|Cost or valuation|||||||||
|At 1 January 2022||||||||301|
|At 31 December 2022|||||||||
|||||||||301|
|See note 28 for details||concerning|the|subsidiary|undertakings.||||
|Debtors|||||||||
||||||Group|Group|Company|Company|
||||||2022
6|2021f|2022
6|2021
6|
|Trade debtors|||||107,708|139,008|38,617|106,455|
|Amounts
owed by group undertakings|||||||1,190,518|1,255,300|
|Other debtors|||||9,757|4,156|438|407|
|Prepayments
and accrued income|||||27,603|57,400|1,004|1,004|
|Grants receivable|||||138,762|165,674|138,762|165,674|
||||||283,830|366,238|1,369,339|1,528,841|
|Creditors: Amounts|falling due||within|one year|||||
||||||Group
2022f|Group
2021|Company
2022
6|Company
2021
F|
|Trade creditors|||||16'I,955|342,657|154,581|339,228|
|Corporation
tax|||||705||||
|Other taxation and soaal secunty|||||13,764|25,347||17,873|
|Other creditors|||||9,876|108,475|6,058|104,612|
|Accruals and deferred||income|||34,439|257,445|8,511|150,491|
||||||220,739|733,934|169,150|612,204|
##
##
##
##
##
|Statement|offunds|- curr|ent year||||||
|---|---|---|---|---|---|---|---|---|
|||||||||Balance at|
||||Balance at 1|||||31|
||||January||||Transfers|December|
||||2022
6|Income
f|Expenditure|Taxation
f|in/(out)|2022f|
|Unrestricted|funds||||||||
|Designated|funds||||||||
|Reserves|||75,000|||||75,000|
|Fixed assets|||7,860,545|537,000|(170,266)||(536,493)|7,690,786|
||||7,935,545|537,000|(170,266)||(536,493)|7,765,786|
|General funds|||||||||
|General
Funds|||604,959|1,996,968|(1,770,670)|(705)|536,493|1,367,045|
|Total Unrestricted||funds|8,540,504|2,533,968|(1,940,936)|(705)||9,132,831|
|Restricted funds|||||||||
|Community|projects|||525,468|(525,468)||||
|Mosque
fund|||190,523|200,886|(253,970)|||137,439|
|international|donations-||||||||
|Tafeedh||||66,535|(66,535)||||
||||190,523|792,889|(845,973)|||137,439|
|Total offunds|||8,731,027|3,326,857|(2,786,909)|(705)||9,270,270|
##
##
##
##
##
|Statement|offunds|- prior|year||||||
|---|---|---|---|---|---|---|---|---|
|||||||||Balance at|
||||Balance at|||||31|
||||1 January||||Transfers|December|
||||2021|Income|Expenditure|Taxation|in/(out)|2021|
||||6|F|6|F|6|6|
|Unrestricted|funds||||||||
|Designated|funds||||||||
|Reserves|||75,000|||||75,000|
|Fixed assets|||1,730,048||||6,130,497|7,860,545|
||||1,805,048||||6,130,497|7,935,545|
|General funds|||||||||
|General Funds|||548,920|2,060,996|(1,945,844)||(59,113)|604,959|
|Total Unrestricted||funds|2,353,968|2,060,996|(1,945,844)||6,071,384|8,540,504|
|Restricted funds|||||||||
|Fixed assets|||6,237,501||(166,117)||(6,071,384)||
|Community|projects|||954,817|(954,817)||||
|Mosque
fund|||83,810|125,648|(18,935)|||190,523|
|International|donations-||||||||
|Food baskets||||27,328|(27,328)||||
|International|donations-||||||||
|Tahfeedh||||106,404|(106,404)||||
||||6,321,311|1,214,197|(1,273,601)||(6,071,384)|190,523|
|Total offunds|||8,675,279|3,275,193|(3,219,445)|||8,731,027|
##
##
##
|Summary|offund|s
-current|yea|r||||||
|---|---|---|---|---|---|---|---|---|---|
||||||||||Balance at|
|||Balance at|1||||||31|
|||January||||||Transfers|December|
|||2022
6||Income
6|Expenditure
f|Taxationf||in/(out)|2022
6|
|Designated||||||||||
|funds||7,935,545||537,000|(170,266)|||(536,493)|7,765,786|
|General funds||604,959||1,996,968|(1,770,670)|(705)||536,493|1,367,045|
|Restricted|funds|190,523||792,889|(845,973)||||137,439|
|||8,731,027||3,326,857|(2,786,909)|(705)|||9,270,270|
|Summary|offunds - prior year|||||||||
||||||||||Balance at|
|||||Balance at|||||31|
|||||1 January||||Transfers|December|
|||||2021|Income
5|Expenditure|f|in/(out)
F|2021|
|Designated|funds|||1,805,048||||6,130,497|7,935,545|
|General funds||||548,920|2,060,996|(1,945,844)||(59,113)|604,959|
|Restricted|funds|||6,321,311|1,214,197|(1,273,601)||(5,071,384)|190,523|
|||||8,675,279|3,275,193|(3,219,445)|||8,731,027|
|Analysis||ofnet assets between funds - cur|rent year|||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||funds|funds|funds|
||||2022f|2022f|2022f|
|Tangible|fixed assets||7,048,072||7,048,072|
|Investment||property|642,714||642,714|
|Current|assets||1,862,784|137,439|1,800,223|
|Creditors||due within one year|(220,739)||(220,739)|
|Difference|||||(1)|
|Total|||9,132,831|137,439|9,270,270|
##
##
||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2021f|2021
5|2021
8|
|Tangible|fixed assets||7,217,831||7,217,831|
|Investment||property|642,714||642,714|
|Current|assets||1,413,893|190,523|1,604,416|
|Creditors||due within one year|(733,934)||(733,934)|
|Ttl|||8,540,504|190,523|8,731,027|
|||||||Group|Group|
|---|---|---|---|---|---|---|---|
|||||||2022f|2021
6|
|Net income|for the|year (as per Statement||ofFinancial|Actwities)|539,243|55,748|
|Adjustments|for:|||||||
|Depreciation|charges|||||171,685|174,710|
|Tax charges||||||705||
|Loss on the|sale of|fixed assets||||8,609||
|Decrease/(increase)||in debtors||||82,408|(30,806)|
|Increase/(decrease)||in creditors||||(513,899)|294,146|
|Net cash provided||by operating|activities|||288,751|493,798|
|23.|Analysis ofcash and cash equivalents|||
|---|---|---|---|
|||Group|Group|
|||2022
f|2021
F|
||Cash in hand and at bank|1,516,393|1,238,178|
##
##
##
|||||||At 1||At 31|
|---|---|---|---|---|---|---|---|---|
|||||||January||December|
|||||||2022|Cash flows|2022|
|||||||f|5||
|Cash|at|bank|and|in|hand|1,238,178|278,215|1,516,393|
##
##
|payments|und|er non-cancellable
operating
lease|s as follows:||||
|---|---|---|---|---|---|---|
||||Group|Group|Company|Company|
||||2022|2021
8|2022|2021f|
|Not later than||1 year|3,590||3,590||
|Later than|1 year and not later than 5years||10,771||10,771||
|Later than|5 years||1,795||1,795||
||||16,156||16,156||
##
||||2021|2021|
|---|---|---|---|---|
||||E|E|
|Muath|Trading|Ltd|917,333|942,474|
|Trust|Quality Care Ltd||273,185|312,826|
||||1,190,518|1,255,300|
##
|The following|w|ere subsidiary
undertaki|ngs
ofthe Charity:|||||
|---|---|---|---|---|---|---|---|
|Names|||Company|Principal|activity|Class of|Holding|
||||number|||shares||
|Trust Quality|Care Ltd||09543547|Provision|ofcare|Ordinary|100/0|
|||||services||||
|Muath Trading||Ltd|09223310|Property|rental|Ordinary|100'/0|
|The financial|results ofthe subsidiaries||for the year were:|||||
|Names||||Income||Expenditure|Net assets I|
||||||2022|2022|(liabilities)|
||||||E|E|31|
||||||||December|
||||||||2022|
||||||||E|
|Trust Quality|Care Ltd|||1,158,175||(1,111,257)|13,257|
|Muath Trading||Ltd||37,450||(16,343)|(69,563)|