2022-12-31-accounts

THE ANNUAL REPORT

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COMPANY REGISTRATION NUMBER: 04785585

REGISTERED CHARITY NUMBER: 1102949

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ANNUAL REPORT 2022

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ANNUAL REPORT 2022
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TABLE OF CONTENTS

“All praise belongs to Allah, Lord of all the worlds; and peace and blessings be upon His Messenger Muhammad, his progeny and all companions of his.”

SECTION

1	TRUSTEES AND ADVISORS
02	INTRODUCTION TO AHMADIYYA MUSLIM JAMAAT
03	INTRODUCTION TO HAZRAT MIRZA MASROOR AHMAD (MAY ALLAH BE HIS HELPER)

SECTION

OUR OBJECTIVE ADVANCEMENT

	2	TRUSTEES’ REPORT
	04	STRATEGIC REPORT
	05	STATEMENT OF TRUSTEES’ RESPONSIBILITIES
	06	INDEPENDENT AUDITOR’S REPORT

TRUE TEACHINGS OF ISLAM

ABOUT AMJ INTERNATIONAL

The Promised Messiah (as) and Imam Mahdi.

The Ahmadiyya Muslim Jamaat was founded in 1889 in a small Indian village and the community is now established in over 213 countries and has tens of millions of members worldwide. Throughout the world Ahmadi Muslims have become renowned for their commitment to peace, their law-abiding nature and determination to create a harmonious society for all people, regardless of their nationality, ethnicity or faith.

Hazrat Mirza Ghulam Ahmad (as) was the Promised Messiah (as) and Imam Mahdi, foretold by The Holy Prophet (sa) of Islam.

SECTION

	3	FINANCIAL REPORT
	07	STATEMENT OF FINANCIAL ACTIVITIES
	08	BALANCE SHEET
	09	CASH FLOW STATEMENT
	10	NOTES TO THE ACCOUNTS

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TRUSTEES & ADVISORS

CHAIRMAN OF THE BOARD OF TRUSTEES

HIBATUNNOER LODEWIJK VERHANGEN

BOARD OF TRUSTEES

TRUSTEES & ADVISORS

AUDITORS

RSM UK AUDIT LLP

CHARTERED ACCOUNTANTS AND STATUTORY AUDITOR DAVIDSON HOUSE, FORBURY SQUARE, READING, RG1 3EU, UNITED KINGDOM

MUBARAK AHMAD ZAFAR (Chairman Of The Finance Committee)

SOLICITORS

SHAJAR AHMAD FAROOQI FCA - (Comapany & Finance Committee Secretary)

ABDUL MAJID TAHIR (Member Of The Finance Committee)

MUNIR-UD-DIN SHAMS (Member Of The Finance Committee)

NASEER AHMAD QAMAR

FARRER & CO LLP

66 LINCOLN’S INN FIELDS, LONDON, WC2A 3LH, UNITED KINGDOM

ABDULLAH U. WAGISHAUSER

BANKERS

LAL KHAN MALIK

DR. FAROOQ MAHMOOD

REGISTERED/ PRINCIPAL OFFICE

NATIONAL WESTMINSTER BANK PLC.

2ND FLOOR G3, 2 CATHEDRAL HILL, GUILDFORD, GU1 32R, UNITED KINGDOM

ADDRESS: TAHIR HOUSE, 22 DEER PARK ROAD, LONDON, SW19 3TL

TELEPHONE: [phone] / 7627-8

EMAIL: [e-mail]

WEBSITE: www.amjinternational.org

REGISTERED CHARITY NUMBER: 1102949

COMPANY REGISTRATION NUMBER: 04785585

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INTRODUCTION TO AHMADIYYA MUSLIM JAMAAT

The Ahmadiyya Muslim Jamaat is a dynamic, fast growing international revival movement within Islam. Founded in 1889, it spans 213 countries with membership exceeding tens of millions. Its current headquarters are in the United Kingdom.

Ahmadiyya Muslim Jamaat is the only Islamic organisation to believe that the long-awaited Messiah has come in the person of Mirza Ghulam Ahmad (as) (1835-1908) of Qadian. Ahmad (as) claimed to be the metaphorical second coming of Jesus (as) of Nazareth and the divine guide, whose advent was foretold by the Prophet of Islam, Muhammad (saw). Ahmadiyya Muslim Jamaat believes that God sent Ahmad (as), like Jesus (as), to end religious wars, condemn bloodshed and reinstitute morality, justice and peace. Ahmad’s (as) advent has brought about an unprecedented era of Islamic revival. He divested Islam of fanatical beliefs and practices by vigorously championing Islam’s true and essential teachings. He also recognised the noble teachings of the great religious founders and saints, including Zoroaster (as), Abraham (as), Moses (as), Jesus (as), Krishna (as), Buddha (as), Confucius (as), Lao Tzu and Guru Nanak, and explained how such teachings converged into the one true Islam.

THE PROMISED MESSIAH (AS) HAZRAT MIRZA GHULAM AHMAD (AS)

Ahmad’s (as) teachings of moderation and restraint despite facing strong opposition from certain parts of the Muslim world.

Similarly, it is the only Islamic organisation to endorse a separation of religion and State. Over a century ago, Ahmad (as) taught his followers to protect the sanctity of both religion and government by becoming righteous souls and loyal citizens. He cautioned against irrational interpretations of Qur’anic pronouncements and misapplications of Islamic law. He continually voiced his concerns over protecting the rights of God’s creatures. Today, it continues to advocate for universal human rights and protections for religious and

Ahmadiyya Muslim Jamaat is a leading Islamic organisation that categorically rejects terrorism. More than a century ago, Ahmad (as) explicitly stated that an aggressive “jihad by the sword” has no place in Islam. Instead, he urged his followers to engage in a peaceful and intellectual “jihad of the pen” to defend Islam. To this end, Ahmad (as) authored over 80 books, wrote tens of thousands of letters, delivered hundreds of lectures, and engaged in public debates. His rigorous and logical defences of Islam challenged conventional Muslim thinking. As part of its mission to revive Islam, the Ahmadiyya Muslim Jamaat continues to disseminate

INTRODUCTION TO AHMADIYYA MUSLIM JAMAAT

other minorities. It champions the empowerment and education of women. Its members are among the most law-abiding, educated, and engaged Muslims worldwide.

Ahmadiyya Muslim Jamaat is the only Islamic organisation with a central spiritual leader. Over a century ago, Ahmad (as) reminded his followers of God’s promise to safeguard the message of Islam through khilafat (the spiritual institution of successorship to prophethood). It believes that only spiritual successorship can uphold the true values of Islam and unite humanity. Five spiritual leaders have succeeded Ahmad (as) since his demise in 1908. Its fifth and current spiritual head, Mirza Masroor Ahmad, resides in the United Kingdom. Under the leadership of its spiritual successors, Ahmadiyya Muslim Jamaat has now built over 16,000 mosques, 714 schools, and over 41 hospitals and clinics. It has translated the Holy Qur’an into 74 languages. It propagates the true teachings of Islam and the message of peace and tolerance through a twenty-four hour satellite television channel (MTA), the Internet (alislam.org) and print (Islam International Publications). It has been at the forefront of worldwide disaster relief through an independent charitable organisation, Humanity First.

“He it is Who has raised among the unlettered people a Messenger from among themselves who recites unto them His Signs, and purifies them, and teaches them the Book and Wisdom though before that they were in manifest error; And He will raise him among others of them who have not yet joined them. He is the Mighty, the Wise.” (62:3-4)

ONE OF THE COMPANIONS OF THE HOLY PROPHET[(PEACE BE UPON HIM)] QUESTIONED TO WHO THIS VERSE RELATES TO, AND THE PROPHET OF ISLAM[(PEACE BE UPON HIM)] REPLIED WHILE PUTTING HIS HAND ON SALMAN[(RA)] , A PERSIAN MAN,

“If faith were to go up to the Pleiades, a man from among these would surely find it.” (Bukhari).

Hazrat Mirza Ghulam

Ahmad(as)

Is that Promised Reformer of the later age.

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INTRODUCTION TO HAZRAT MIRZA

MASROOR AHMAD[(MAY ALLAH BE HIS HELPER)]

His Holiness, Hazrat Mirza Masroor Ahmad (Mir-za Mas-roor Ah-mad), is the fifth Khalifa (Caliph) of the Ahmadiyya Muslim Community. Elected to this lifelong position on 22 April 2003, he serves as the worldwide spiritual leader of an international religious community with tens of millions of members spread across more than 213 countries.

Peace Initiatives

His Holiness is the world’s leading Muslim figure promoting peace and inter-religious harmony. Through his sermons, lectures, books, and personal meetings, His Holiness has continuously advocated the worship of God Almighty and serving humanity. He also continuously advocates the establishment of universal human rights, a just society and separation of religion and state. Since being elected Khalifa, His Holiness has led a worldwide campaign to convey the peaceful message of Islam through all forms of print and digital media. Under his leadership, national branches of the Ahmadiyya Muslim Community have launched campaigns that reflect the true and peaceful teachings of Islam. Ahmadi Muslims all over the world are engaged in grassroots efforts to distribute millions of ‘Peace’ leaflets to Muslims and non-Muslims alike, host interfaith and peace symposia, and present exhibitions of The Holy Qur’an to present its true and noble message. These campaigns have received worldwide media coverage and demonstrate that Islam champions peace, loyalty to one’s country of residence and service to humanity.

religious leaders and other dignitaries. In 2009, His Holiness also launched the annual ‘Ahmadiyya Muslim Prize for the Advancement of Peace’: an international peace award for individuals or organisations that have demonstrated an extraordinary commitment and service to the cause of peace and humanitarianism.

In 2004, His Holiness launched the annual National Peace Symposium in which guests from all walks of life come together to exchange ideas on the promotion of peace and harmony. Every year, the symposium attracts many serving ministers, parliamentarians, politicians,

INTRODUCTION TO HAZRAT MIRZA MASROOR AHMAD[(MAY ALLAH BE HIS HELPER)]

Communication with Ahmadi Muslims

His Holiness receives thousands of letters every day from Ahmadi Muslims worldwide, seeking his guidance and prayers. As well as responding to all such letters, His Holiness meets with individual members of the Community, on a daily basis. Every week, His Holiness delivers a Friday Sermon in which he addresses all members of the Ahmadiyya Muslim Community worldwide. The sermon is broadcast globally live on MTA International an Ahmadi Muslim satellite television station established in 1992, and translated into various languages. His Holiness uses his sermons to counsel Ahmadi Muslims about various issues of importance.

Response to Persecution

Following his election in 2003, His Holiness was forced into exile from Pakistan, his native country. Pakistan’s Constitution and Penal Code restrict members of the Ahmadiyya Muslim Community from practising or associating with Islam, or from even identifying themselves as Muslims. Violations of these repressive laws result in fines, imprisonment, and potentially capital punishment. Consequently, the legislation prevents His Holiness from fulfilling his duties as Head of the Community and accordingly, he is unable to return to Pakistan. Despite the continued sectarian persecution that Ahmadi Muslims are subjected to in various Muslim majority nations, His Holiness expressly forbids any violence. On 28 May 2010, anti-Ahmadiyya terrorists attacked two mosques belonging to the Ahmadiyya Muslim Community in Lahore, Pakistan. 86 Ahmadi Muslims were martyred during their Friday Prayers, whilst several more were injured. Despite the barbaric nature of this pre-meditated crime against humanity, His Holiness instructed Ahmadi Muslims worldwide to respond only through prayers and entirely peaceful means.

Personal Biography

His Holiness was born on 15 September 1950 in Rabwah, Pakistan, to the late Mirza Mansoor Ahmad and the late Nasira Begum Ahmad. Upon completing his Master’s Degree in Agricultural Economics in 1977 from the Agriculture University in Faisalabad, Pakistan, His Holiness formally dedicated his life to the service of Islam. From 1977 to 1985, His Holiness served in Ghana, engaged in social, educational and agricultural development projects. He is credited with successfully growing wheat on Ghanaian soil for the first time in the nation’s history. His Holiness returned to Pakistan in 1985 and served in various senior administrative posts within the Community during the next 18 years, including as Chief Executive of the Ahmadiyya Muslim Community in Pakistan from 1997 until his election as Khalifa. His Holiness resides in London, England, with his wife, Amtul Sabooh Ahmad. He has two children and five grandchildren. His hobbies include gardening, reading, photography and walking. As the spiritual leader of Ahmadi Muslims all over the world, he vigorously champions the cause of Islam through a refreshing message of peace and compassion.

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Do not think that this is all fancy. This is the decree of Allah the Almighty, the Ruler of the earth and the heavens. I am not worried over how all this property will be collected and how a community will grow up to accomplish all this in the strength of its faith. What I do worry about is lest, after our time, those who are put in charge of these funds should be tempted by their volume and should yield to such temptation and incline towards the world. So I pray that God may continue to provide

this Movement with honest and faithful workers who should work for the sake of God, though it would be permissible that in the case of those who have no other means of subsistence, an allowance may be made out of these funds.

Hazrat Mirza Ghulam Ahmad, the Promised Messiah and Founder of the Ahmadiyya Muslim Jamaat said in :

TRUSTEES’ REPORT

The trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31 December 2022. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity’s governing document, the Charities Act 2011 and the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2019.

AMJ International is a charitable company limited by guarantee. Under the terms of the guarantee, each member has agreed to contribute £1 in the event that the Charity is wound up.

OUR OBJECTIVES

The Will

AI-WASIYYAT

The objects for which the Charity is established are:

• the advancement of the Muslim faith worldwide as expounded by Hazrat Mirza Ghulam Ahmad of Qadian, the Promised Messiah and the Founder of the Ahmadiyya Movement and interpreted by his successor known as Khalifatul Masih. The present Khalifatul Masih is Hazrat Mirza Masroor Ahmad Khalifatul Masih V(May Allah be his Helper);

• to promote generally an understanding of the moral and spiritual values propounded by Islam;

• to do and promote charity and to promote and advance the welfare and well being of people at large;

• to advance religious and secular education;

• to relieve poverty and sickness and the suffering of those affected, amongst others, by disease, natural disaster, war and other conflicts; and

• to promote the advancement of scientific research and learning.

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ACTIVITIES & PERFORMANCE

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ACTIVITY 4
ACTIVITY 1
the award of
the propagation of scholarships for higher
Islam worldwide; education;
ACTIVITY 5
ACTIVITY 2
the provision of emergency
the building
relief in cases of natural
of mosques,
disasters; and
hospitals and
schools;
ACTIVITY 3 ACTIVITY 6
scientific research and assistance to the
development; deserving and needy.
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THE PROPAGATION OF ISLAM WORLDWIDE

• Jamaats have been established across the globe in 213 countries of the world. In the last 35 years alone, Allah has blessed the Jamaat with 122 new countries.

• The message of Ahmadiyyat reached 1,040 new places.

• In terms of establishing new Jamaats in various areas, Sierra Leone was at the top of the list, where established new Jamaats were 40. Congo Kinshasa and then Ghana, where established new Jamaat, were 31 and 23 respectively.

• 22.7 million people received the message of Islam worldwide and more than 9,357,000 leaflets were distributed.

• This year, there were 4,256,659 publications in 93 countries under the Publication Department, including 407 different books and pamphlets in 42 languages.

• More than 190,000 books in 24 languages were dispatched to various countries.

• 360,240 books printed by the Raqeem Press in the UK.

• The first Ahmadiyya mosque in Mexico has been established.

• The first Ahmadiyya mosque in Malazi has been built.

• 41,111 volunteering sessions (waqar-e-amal) were held in 114 countries, saving more than £4million.

• There were 407 books and handouts published, and they were translated into 42 different languages.

• A total of 7,540 exhibitions and shows related to the Quran were held, and they managed to reach out to around 343,000 individuals.

ACTIVITIES & PERFORMANCE

THE BUILDING OF MOSQUES, HOSPITALS AND SCHOOLS

• 217 mosques were established across four continents, 124 were built new, and 93 existing mosques were acquired.

• 97 new mission houses have been built this year.

• 519 regional and central libraries have been established in 90 different countries.

• 37 hospitals have been established in 12 countries.

SCIENTIFIC RESEARCH AND DEVELOPMENT

• IAAAE, has investigated and provided renewable energy solutions to remote parts of Africa.

• IAAAE has been working on various projects, such as Water for Life and others.

• The IAAAE had also now established 19 model village projects in nine countries and was working on various other humanitarian projects.

• IAAAE has installed 2,800 water facilities, providing benefits to 250,000 people.

THE AWARD OF SCHOLARSHIPS FOR HIGHER EDUCATION

• Throughout the year, a total of 8,070 students were granted scholarships.

• • We currently operate 685 schools across 12 different countries.

THE PROVISION OF EMERGENCY RELIEF

IN CASES OF NATURAL DISASTERS

• Humanity First, an independent charity, receives human resources and financial aid from AMJ, which also funds many of their projects and disaster aid schemes.

• Humanity First (HF) started formally as a registered charity in 1994 in the UK. Since its inception, HF has responded to several disasters and served hundreds of thousands of victims in various affected communities. Soon, the organisation’s operations expanded beyond disaster relief to several sustainable human development projects and initiatives worldwide.

• Humanity First has provided humanitarian aid for 26 years across 54 countries, including 15,315 free eye surgeries.

ASSISTANCE TO THE DESERVING AND NEEDY

• There are 27 Jamaat radio stations worldwide, including two added last year.

• Besides MTA International, 44 other countries produce television and radio programs, with 11,063 TV shows spanning 6,842 hours and more than 18,400 hours in 22,167 radio programs. In the past year, MTA has increased its number of channels from five to eight. Additionally, it regularly translates its broadcasts into ten languages.

• Additionally, 345 medical camps provided aid to over 230,000 vulnerable and underprivileged individuals. Furthermore, these camps facilitated over 500 eye surgeries at eye clinics.

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TRUSTEES’ REPORT

The trustees have taken The Charity Commission’s general guidance on public benefit (contained within their guidance publication “Charities and Public Benefit”), and the specific guidance on public benefit into consideration in preparing their statement on public benefit contained within this trustees’ annual report.

Corporate Governance

TRUSTEES’ ASSESSMENT OF PUBLIC BENEFIT, BENEFITS & BENEFICIARIES

The Board of Trustees of AMJ International, consisting of nine members, meets formally at least three times a year and informally on many other occasions.

The Board has officially created a sub-committee named “The Finance Committee”, which has been given specific responsibilities and terms of reference by the Board. This Committee is responsible for managing the daily financial matters of the Charity. Additionally, it is tasked with preparing the annual Income and Expenditure budget, which requires approval from the Board.

The primary beneficiaries of the charity are those that are set out in this report. The trustees’ assessment of public benefit is therefore based upon the actual performance reported for the year.

Method of Recruitment &

STRUCTURE, GOVERNANCE & MANGEMENT

Appointment of Trustees

Potential Board members are selected from the worldwide Ahmadiyya Muslim Community. The existing Board then considers its existing skill and experience requirements to ensure that potential trustees are recruited to maintain a balanced range of professional, academic and necessary skills and experience.

TRUSTEES’ REPORT

When a new trustee is appointed, they undergo a comprehensive induction process consisting of meetings with the trustees, a review of the grant-making process, powers and responsibilities of the Board, and the role of the Finance Committee. Additionally, the new trustee is provided with essential documents such as the latest Board and Finance Committee minutes, the Annual Report and financial statements, the Memorandum and Articles of Association, and the Charity Commission’s guidance. The Board encourages trustees to attend relevant seminars and conferences to stay informed about the Charity’s sector and current issues.

was £29.96 million ). Additionally, the trustees have retained the social investment reserve (designated reserves) of £ 2.88 million ( 31 December 2021, £34.54 million ).

It continues to be the trustees’ policy to establish a level of reserves sufficient to enable the Charity to operate as a going concern. The trustees are of the opinion that the Charity has adequate reserves to cover one year’s worth of core costs and to fund existing projects worldwide.

The result this year has been an increase in total reserves to £67.02 million at 31 December 2022 ( 31 December 2021, £64.51 million ). This current level of unrestricted reserves represents approximately one year worth of grants payable.

We are committed to transparent and responsible management of donor funds, including fair and diligent determination of pay and remuneration for our Key Management Personnel. Our remuneration arrangements strike a balance between competitiveness and fiscal responsibility, with regular reviews by our Board of Trustees and Human Resources. We use internal equality and external benchmarks to ensure appropriate remuneration for our KMP while advancing our charitable mission with donors money.

GOING CONCERN

The trustees have reviewed the financial forecasts for the charity and have in particular considered its anticipated income and expenditure commitments for a period of twelve months from the date of approval of this trustees’ annual report. The trustees believe that the charity has adequate resources to continue in operational existence for at least the next twelve months and to meet all of its liabilities during that period as they fall due. For that reason, the trustees continue to adopt the going concern basis in preparing the financial statements.

FINANCIAL REVIEW

Financial results of activities & events

At present, any excess of income over expenditure is retained as unrestricted funds unless received as part of a specific appeal.

The balance on undesignated reserves as at 31 December 2022 is £64.14 million ( 31 December 2021

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FINANCIAL REVIEW

GRANT INCOME

2022 2021 2020 INSITUTIONAL GRANTS £ 44.19 million £ 48.47million £ 45.33 million OTHER DONATIONS £1.47 million £ 2.66 million £ 3.15million TOTAL INCOME £ 45.66 million £ 51.13 million £ 48.48 million 97% 3% In 2022 Income from institutional grants makes up 97% of the income generated. 3% of the income generated is from other donations received by the charity. Other donation made up 5% in 2021 and 6% in 2020.	2022 2021 2020 INSITUTIONAL GRANTS £ 44.19 million £ 48.47million £ 45.33 million OTHER DONATIONS £1.47 million £ 2.66 million £ 3.15million TOTAL INCOME £ 45.66 million £ 51.13 million £ 48.48 million 97% 3% In 2022 Income from institutional grants makes up 97% of the income generated. 3% of the income generated is from other donations received by the charity. Other donation made up 5% in 2021 and 6% in 2020.	2022 2021 2020 INSITUTIONAL GRANTS £ 44.19 million £ 48.47million £ 45.33 million OTHER DONATIONS £1.47 million £ 2.66 million £ 3.15million TOTAL INCOME £ 45.66 million £ 51.13 million £ 48.48 million 97% 3% In 2022 Income from institutional grants makes up 97% of the income generated. 3% of the income generated is from other donations received by the charity. Other donation made up 5% in 2021 and 6% in 2020.
INSITUTIONAL GRANTS	£ 44.19 million	£ 48.47million
OTHER DONATIONS	£1.47 million	£ 2.66 million
TOTAL INCOME	£ 45.66 million	£ 51.13 million

SUPPORT COST

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15% 18%
10%
1.17m 12% 1.25m
2022 2021
75% 70%
ACTIVITY 1 ACTIVITY 2 ACTIVITY 3-6
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FINANCIAL REVIEW

GRANT PAID FOR CHARITABLE EXPENDITURE

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5% 7%
10% 10%
10%
13%
32.50m
25.48m
2022
2021
75% 70%
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ACTIVITY 1

ACTIVITY 2

ACTIVITY 3-5

ACTIVITY 6

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ACTIVITY 3
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ACTIVITY 1

ACTIVITY 2

Propagation of Islam worldwide

Building of Mosques, Hospitals & Scientific Research & Schools Development

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ACTIVITY 4
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ACTIVITY 6
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ACTIVITY 5

Scholarships for Higher Emergency Relief - Natural Assistance to deserving & Education Disasters Needy

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Reserves policy

The trustees believe that in the long term, the Charity ought to maintain free reserves at a level of 10% anticipated budgeted expenditure for the following year, in order to maintain the on-going running cost of the Charity for at least six months whilst suitable funding is secured for future grantmaking. Free Reserves are currently £31.42 million, which meets the target of at least 10% of the anticipated budgeted expenditure.

Investments

The Finance Committee is responsible for making investment decisions. Any excess cash is invested in money market accounts for a period ranging from overnight to one year fixed. The Finance Committee will develop investment policies over the next year, which will then be submitted to the Board of Trustees for approval before implementation.

Grants

AMJ International is a non-profit organisation that receives global funding from the Ahmadiyya Muslim Communities. The trustees then distribute grants to other charities with similar objectives and to the Ahmadiyya Muslim communities in the UK and overseas where they are most needed. These grants are awarded after a thorough evaluation by the trustees on a case-by-case basis. As a result, institutions and individuals can receive grants to ensure that work is done on our objectives throughout the designated period.

The grant application process is designed to be straightforward yet efficient, gathering all the necessary information required to make a decision.

Grant priorities & selection criteria

Grant priorities and selection criteria

The trustees are particularly interested in:

• the propagation of Islam worldwide;

• the building of mosques, hospitals and schools;

• scientific research and development;

• the award of scholarships for higher education;

• the provision of emergency relief in cases of natural disasters; and

• assistance to the deserving and needy.

The above priorities have been established since the formation of the Charity. Whilst they are reviewed each year, they are unlikely to change radically in the foreseeable future.

Social Investment

AMJ International has provided funds to Mirza Sharif Ahmad Foundation (2022 - £2.88m, 2021 - £34.54m) a charity with similar objectives with emphasis on helping the poor and needy and providing reasonable standard of accommodation. The Charity is managed by an independent board of trustees. The Charity has invested funds in residential properties. AMJ International has retained a formal charge on these properties and trustees retain the right to charge interest.

Volunteers & Fundraising

The Charity is overseen by dedicated trustees who generously volunteer their time. Grant-making is the organisation’s primary focus, requiring minimal involvement from other volunteers. Nevertheless, numerous grant recipients of AMJ International greatly depend on volunteers, particularly the global AMJ community, for organising events like the Annual Convention.

AMJ International does not participate in fundraising activities since it operates as an umbrella organisation that receives financial backing from the Ahmadiyya Muslim Communities worldwide.

SECTION 172(1) STATEMENT

The Directors/Trustees, who comprise the Board of the Ahmadiyya Muslim Jamaat International (AMJ), have acted in a way that they considered, in good faith, to be most likely to promote the success of AMJ and its members as a whole, and in doing so had regard, amongst other matters, to:

• the likely consequences of any decision in the long term;

• the interests of AMJ’s employees;

• the need to foster AMJ’s business relationships with suppliers, customers and others;

• the impact of AMJ’s operations on the community and the environment;

• the desirability of AMJ maintaining a reputation for high standards of business conduct;

• and the need to act fairly as between the members of AMJ.

The Directors/Trustees also considered the views and interests of a wider set of stakeholders, including our partners, regulators, and non-government organisations. Considering these broad range of interests is an important part of the Board’s decision-making process and ultimate decisions.

The Board may engage from time to time directly with certain stakeholders on certain issues, but the size and distribution of our stakeholders and of AMJ it often means that stakeholder engagement often takes place at an operational level with various matters allocated to management to deal with on a day to day basis as opposed to the Board. Notwithstanding this the Board is kept appraised of all matters and key decisions are made by the Board.

The Board considers and discusses information from across AMJ to help it understand the impact AMJ’s operations, and the interests and views of our key stakeholders. It also reviews strategy, financial and operational performance, and information covering areas such as key risks and legal and regulatory compliance. This information is provided to the Board through periodic reports sent in advance of Board meetings and presented in-person.

As a result of these activities, the Board has an overview of engagement with stakeholders and other relevant factors, which enables the Directors to comply with their legal duties in compliance with section 172 of the Companies Act 2006.

In discharging their s.172(1) duties the Directors have had regard to the factors set out above, as well as other factors deemed relevant by the Directors to the decisions being made. The Board acknowledges that every decision made may not result in a positive outcome equally for all stakeholders. By considering AMJ’s objectives, together with AMJ’s strategic priorities, the Board aims to ensure that the decisions pursued are consistent and intended to promote AMJ’s long-term success.

Examples of how the Directors have engaged with the Charity’s stakeholders with regard to section 172(1) (a) to (f) are detailed below:

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SECTION 172(1) STATEMENT

A. Consequences Of Any Decision In The Long Term

AMJ implements a strategic and sustainable decision-making process by convening frequent Board meetings and adhering to the Statement of Recommended Practice (SORP) for maintaining reserves. Additionally, AMJ prioritises the financial health of both the grantee and grantor organisations in its decision-making process.

B. Interests Of AMJ’s Employees

AMJ provides necessary funds for a majority of its employees to accommodate rent and other basic core amenities, which are in addition to the living wage. AMJ also engages actively with volunteers in order to maximise efficiencies and provide relevant experience to volunteers for their time and commitment. As of December 31 2022, the National Living Wage (NLW) was £9.5 in the UK, which the Board took into consideration when implementing and setting the wage being paid to AMJ’s employees. In addition, AMJ considered relevant professional legal and financial advice in relation to any adjustments that may need to be made in respect of or in relation to the NLW.

AMJ is committed to providing comprehensive support for our disabled employees. Our policy ensures that these individuals have equal access to training and promotion opportunities, and we make any necessary adjustments to their work to accommodate their needs. In addition, we offer reasonable accommodations for their job and working conditions, such as redeployment or retraining, as needed. We aim to create a fair and inclusive workplace for all our employees.

Policies, Procedures And Training:

AMJ has undergone a comprehensive assessment of its employment policies and safety protocols, with the guidance of external consultants when needed. Following this review, the policies and procedures have been refined, modernised, and authorised by the Board. The updated policies and procedures have been enacted, and team members have received appropriate training based on their specific duties and obligations.

Hybrid Workplace Environment:

At our organisation, we strongly emphasise cultivating a hybrid work environment that prioritises the wellbeing of our valued staff and aligns with our sustainability policy. We recognise the importance of reducing our carbon footprint, which is why we encourage remote and flexible work arrangements to minimise our collective environmental impact and support the mental health of our team members.

We’ve implemented technology for virtual meetings and remote collaboration, which not only aids in reducing our carbon emissions but also enables our employees to perform their duties efficiently. Our hybrid work model is designed with the needs of our team members in mind, offering them the flexibility to balance work and personal life, ensuring their mental health and overall welfare.

SECTION 172(1) STATEMENT

Our organisational culture is rooted in our commitment to sustainability and employee well-being, inspiring us to continually innovate and adapt to meet the changing needs of our workforce and the planet.

C. AMJ’s Relationships With Suppliers, Customers And Others Charities

The Board values the input and viewpoints of a diverse range of stakeholders, including our partners, regulators, and non-governmental organisations. This inclusive approach plays a critical role in the Board’s decision-making process. Nevertheless, balancing these varying perspectives and meeting every stakeholder’s desired outcomes can be challenging.

To better understand the effects of AMJ’s activities and the interests of our key stakeholders, the Board conducts a comprehensive review of information from throughout the organisation. This review encompasses strategy, financial and operational performance, training on key risks and regulatory compliance. Regular reports are submitted to the Board in preparation for meetings, and in-person presentations are delivered to impart this information.

D. Impact Of Operations On The Community And The Environment

Our organisation is dedicated to positively impacting the community and the environment through philanthropic efforts. We organise cricket matches, fundraising drives, dinners, mosque tours, and other events. We prioritise sustainability with solar panels, green rooftops, eco-friendly vehicle charging stations, and a cycle-to-work scheme. We strive to be responsible stewards of the environment and make a positive contribution to the communities we serve.

E. Desirability To Maintaining A Reputation For High

Standards Of Business Conduct

As AMJ pursues its strategic objectives, it maintains a steadfast commitment to ethical conduct among itself and its partners. This is evidenced by its thorough examination of the goals of its key partners, ensuring that grants are awarded only to those who comply with its charitable objectives and adhere to its internal financial controls. Additionally, AMJ places a premium on safeguarding leadership principles, which are woven into its staff recruitment, induction, and appraisal processes. Furthermore, AMJ is dedicated to preventing corruption and requires all suppliers, partners, and employees to abide by its code of conduct, which includes strict prohibitions against fraud, bribery, money laundering, and nepotism.

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ANNUAL REPORT 2022

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PAGE 22 ANNUAL REPORT 2022
ENERGY & CARBON
REPORTING
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The Board considers energy and carbon reporting for 2022 as required by ‘The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018’ and the report is as follows:

Increasing Energy Efficiency

Energy Rating

AMJ has continued the following methods and installations in order to increase energy efficiency: lighting reduction, motion sensor lighting, dimming lights for reduced power usage, and timing switches for lighting.

The AMJ office site located in Tilford, which is divided into ‘Blocks’, has an excellent energy rating, of B (27) as of 18 January 2019.

Energy Consumed

The AMJ Tilford site also features a smart control system, which operates lighting and heating in phases 1 and 2 (not including domestic properties). This has been applied to Phase 2 buildings. Smart logics are in place to minimise energy wastage and to control energy consumption. Nest smart control is used in Phase 2 housing to minimise energy consumption.

The AMJ Tilford site consumes gas at the approximate energy rate of 50 MWh per month, whilst electricity at the approximate rate of 61 MWh per month, which falls under scope 2.

(Actual Based on the July 2022 bill).

Annual Quantity of consumed is 1.33 GWh (512 MWh gas / 813 MWh electricity).

(Actual based on bills from period January 2022 to December 2022)

ENERGY & CARBON REPORTING

Methodology

The data detailed in the table below represents energy use and emissions for which The Ahmadiyya Muslim Jamaat International Ltd is responsible for the period 1 January 2022 to 31 December 2022. It includes the emissions from fuel used in vehicles on company business (both private and leased).

for large unquoted organisations. AMJ has used the main requirements of the GHG Protocol Corporate Accounting and Reporting Standard as our emissions calculation methodology.

This methodology recommends that emissions are calculated by multiplying activity data (for example energy use in kWh) by an appropriate conversion factor.

For leased vehicles, this has been estimated based on the contractual mileage. These are the energy use and emissions sources required by the regulations

Consumption Emissions Calculation

Energy Source Transport

SCOPE

Transport– 129,231 miles * 129,231 miles * 0.27596 1.1217 (2021 SECR kWh (2021 managed assets vehicles, Total mileage reimpass & delivery vehicles, average car conversion factor to bursed from staff average car conversion kgCO2e) = 35,663 kgCO2e 3 factor to kWh) claims = 144,958 kWh = 35.66 tCO2e 307,084 miles= 494,204 km 307,084 miles * 1.71004 Transport– 494,204km0.26529 (2021 (2021 SECR kWh pass & managed assets vehicles, vans People carriers/vans delivery vehicles, vans class class 3 - used in lieu of passenger - Public Transport - 3 - used in lieu of passenger vehicles conversion) = 131,107 vehicles conversion) 3 Foreign Travel = 525,125 kWh kgCO2e = 131.11 tCO2e 109,932 miles * 1.1217 109,932 miles 0.27596 (2021 Transport – (2021 SECR kWh pass & managed assets vehicles, delivery vehicles, cars - AMJ International average car conversion factor to average and unknown fuel) Vehicles = 123,311 kWh kgCO2e) = 30,337 kgC02e 1 = 30.34 tCO2e TOTAL EMISSION 793,394 kWh 197.11 tCO2e (Emissions data (tCO2e) 197.11 tCO2e/256 FTE compared with an approINTENSITY RATIO priate business activity = 0.77 tCO2e per FTE (2021/22 average FTE)

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ANNUAL REPORT 2022

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AMJ TILFORD SITE

The Islamabad site in Tilford, Surrey initially contained an all-inclusive school, which was set up during the Second World War for evacuees and was, in the end, shut down in July 1977. The land was acquired by the Ahmadiyya Muslim Association (AMA) in 1984.

SOLAR PANELS The design specifcaton for solar panels, one of the many features installed in Tilford to make the AMJ - Tilford site environmentally friendly.

ENERGY & CARBON REPORTING ENVIRONMENTAL ACTIVITIES 1 Since 2022 the following ENVIRONMENT SOLAR activities were introduced FRIENDLY ENERGY 2 3 to further reduce carbon footprint in Tilford: • Solar Heat generation In order to make the (Solar thermal): Solar environment friendly the thermal drain back system Number of Single trees following actions are in acts as preheat for the hot planted: 900 operation from 2021: water system reducing energy required from From January 2023 to De• Extensive Green roof: boilers. cember 2023, we have a Extensive planting of 1. 275W Panels; goal to plant a minimum of Sedum blanket over 2. 90 panels in phase 14,000 single trees. roof area of buildings at 1; and 273 panels in the Tilford site. phase 2. • Electric car charging • Solar Heat generation station: As part of the (Solar thermal): Solar trustees wider aim thermal drain back system electric car charging acts as preheat for the hot facilities are introduced water system reducing to encourage energy required from e n v i r o n m e n t a l l y boilers. friendly modes of • Building Management transport. System: Trend Building management control system is used in phase 1 and phase 2 to control and monitor plants rooms in each block. This helps improve energy efficiency of mechanical and electrical plants in the buildings.

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ANNUAL REPORT 2022

TRUSTEES’ REPORT

TRUSTEES’ REPORT

Modern Slavery

The Board of Trustees approved Ahmadiyya Muslim Jamaat International’s (AMJ) have approved slavery and human trafficking statement pursuant to section 54 of the Modern Slavery Act 2015.

The statement notes that AMJ is committed to continuously reviewing high risk areas and has ensured that all new contracts align to our Modern Slavery policy and that AMJ has a number of policies which deal with its approach to tackling the risk of modern slavery in its supply chain.

The full statement can be obtained from our website – www.amjinternational.org

Anti-Money Laundering (AML) & Counter-Terrorist Finance (CTF) Policy

During the year, the AML and CTF policies were updated by AMJ. The policies apply to all staff including contractors and consultants. All those receiving AMJ funds or representing AMJ, including suppliers, grant recipients, partners and agents are required to act in accordance with this policy.

reporting is required (both internally and externally) regarding any suspected or actual instances of money laundering or terrorist financing. A full copy of the policy is available on request.

The policy notes that AMJ has a zero tolerance policy towards money laundering and terrorist financing and takes into account UK Home Office guidance on counter-terrorism and does not hold any business relationships with those set out under the respective sanctioned lists of HM Treasury.

A code of conduct is in place to ensure a culture of integrity and seeks to counter all forms of extremism and terrorism. The policy also covers how AMJ assesses the nature of its exposure to risks of money laundering and terrorism and covers how staff are trained in these areas. It also notes what

Auditor

RSM UK Audit LLP has indicated its willingness to continue in office.

Statement as to disclosure of information to the auditor

In so far as the trustees are aware at the time of approving our trustees’ annual report:

• there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the group’s auditor is unaware, and

• the trustees, having made enquiries of fellow directors and the group’s auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS

Although the charity would maintain restricted funds to deal with incoming resources that are earmarked for a particular purpose by donors, sponsors, and other funders, Ahmadiyya Muslim Jamaat International does not hold any funds, and the trustees do not anticipate that it will in the future hold any funds, as the custodian for any third party.

This report was approved by the trustees on 20th October 2023, and was signed for and on behalf of the board by:

Shajar Ahmad Farooqi FCA Trustee

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STRATEGIC REPORT

RISK & INTERNAL CONTROL

The trustees have overall responsibility for ensuring that AMJ International has an appropriate system of controls, financial and otherwise. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reassurance that:

The trustees, through the Finance Committee, have set policies on risk and internal controls, which cover the following:

• the responsibility of management to implement the trustees’ policies and identify and evaluate risks for their consideration on an on-going basis;

• consideration of the type of risks the Charity faces;

• its assets are safeguarded against unauthorised use or disposition;

• the level of risks which they regard as acceptable;

• proper records are maintained, and financial information used within the Charity or for publication is reliable; and

• the likelihood of the risks concerned materialising;

• the Charity’s ability to reduce the incidence and impact on the business of risks that do materialise;

• the Charity complies with relevant laws and regulations.

As part of the Charity’s risk management process, the trustees acknowledge their responsibility for the Charity’s system of internal control and reviewing its effectiveness. It is also recognised by the trustees that such a system is designed to manage rather than eliminate the risk of failure to achieve the Charity’s objectives and can only provide reasonable, not absolute, reassurance against material misstatement or loss.

• the costs of operating particular controls relative to the benefit obtained; and

• arrangements for monitoring and reporting on risk and control matters of importance, together with details of corrective action being undertaken.

STRATEGIC REPORT

FUTURE PLANS

Key Performance Indicators

Due to the unique nature of the charity, there are no specific key performance indicators by which the Trustees measure performance. Instead, there is a general focus on the contribution to the community, which is evidenced by the activities noted on page 12 and 13.

The main objectives for future periods include financial commitment to the ongoing projects undertaken by the Ahmadiyya Muslim Community worldwide. In addition to this primary focus for 2023, the existing activities carried out in 2022 will remain ongoing with a broad commitment to construct a minimum of 100 mosques per year.

A summary of the trustees’ consideration of the major risks to which the Charity is exposed, together with the management of these risks, is as follows:

This report was approved by the trustees on 20th October 2023 , and was signed for and on behalf of the board by:

Income is not available AMJ International has from core funding. put in place processes to receive standing order payments from its donors and is not reliant on any sort of variable income from grant-making institutions.

Shajar Ahmad Farooqi FCA Trustee

Grants paid to communities are not spent for purposes in accordance with AMJ International’s charitable nature and objectives.

AMJ International trustees insist on a complete and accurate budgetary process being approved before committing funds to any community project, and personally review progress on projects until finalisation.

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ANNUAL REPORT 2022

ANNUAL REPORT 2022

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of AMJ International for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom’s Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charitable Company and to enable them to ensure that the financial statements comply with the Companies Act 2006.

The trustees are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charitable Company will continue in business.

INDEPENDENT AUDITOR’S REPORT

Basis of Opinion

Opinion

We have audited the financial statements of Ahmadiyya Muslim Jamaat International (the ‘charitable company’) for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law.

Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report.

The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements.

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company’s affairs as at 31 December 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

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ANNUAL REPORT 2022

INDEPENDENT AUDITOR’S REPORT

INDEPENDENT AUDITOR’S REPORT

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the Annual Report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Trustees’ Report, which includes the Directors’ Report and the Strategic Report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Directors’ Report and the Strategic Report included within the Trustees’ Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to

report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors’ Report or the Strategic Report included within the Trustees’ Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• • certain disclosures of trustees’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ responsibilities set out on page 30 the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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ANNUAL REPORT 2022

INDEPENDENT AUDITOR’S REPORT

statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

Auditor’s responsibilities for the audit of the financial statements

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team:

The extent to which the audit was considered capable of detecting irregularities, including fraud

• obtained an understanding of the nature of the sector, including the legal and regulatory frameworks that the charitable company operates in and how the charitable company is complying with the legal and regulatory frameworks;

Irregularities are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial

• inquired of management, and those charged with governance, about their own identification and assessment of the risks of irregularities, including any known actual, suspected or alleged instances of fraud;

INDEPENDENT AUDITOR’S REPORT

• discussed matters about non-compliance with laws and regulations and how fraud might occur including assessment of how and where the financial statements may be susceptible to fraud.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006.

As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial statements are FRS 102, Charities SORP (FRS 102), Companies Act 2006, Charities Act 2011 and the charitable company’s governing document.

Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

The audit engagement team identified the risk of management override of controls and fund accounting as the area where the financial statements were most susceptible to material misstatement due to fraud.

Audit procedures performed included but were not limited to testing manual journal entries and other adjustments, evaluating the business rationale in relation to significant, unusual transactions and transactions entered into outside the normal course of business challenging judgments and estimates and testing that income and expenditure are allocated to the correct fund.

Kerry Gallagher (Senior Statutory Auditor) For and on behalf of RSM UK AUDIT LLP, Statutory Auditor Chartered Accountants Davidson House Forbury Square Reading RG1 3EU United Kingdom

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at http:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Date 25 October 2023

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ANNUAL REPORT 2022

ANNUAL REPORT 2022

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022

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NOTE 2022 2021
£ ‘000 £ ‘000
INCOME & ENDOWMENTS FROM:
DONATION & LEGACIES 2 45,665 51,133
TOTAL INCOME 45,665 51,133
EXPENDITURE ON:
CHARITABLE ACTIVITES 3 43,152 35,122
TOTAL EXPENDITURE 43,152 35,122
NET SURPLUS 2,513 16,011
NET MOVEMENT IN FUNDS 2,513 16,011
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD 12 64,507 48,496
TOTAL FUNDS CARRIED FORWARD 12 67,020 64,507
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BALANCE SHEET

BALANCE SHEET AT 31 DECEMBER 2022

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As at 31 December As at 31 December
NOTE
2022 2021
£ ‘000 £ ‘000
FIXED ASSETS
-
LEASEHOLD - PROPERTY 8 32,667
TANGIBLE ASSETS 8 57 3
SOCIAL INVESTMENT 8 2,877 34,544
35,601 34,547
CURRENT ASSETS
DEBTORS 9 1,315 745
CASH AT BANK & IN HAND 30,921 29,818
32,236 30,563
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
10 (817) (603)
NET CURRENT ASSETS 31,419 29,960
NET ASSETS 67,020 64,507
FUNDS
UNRESTRICTED FUNDS
UNDESIGNATED FUNDS 12 64,143 29,963
DESIGNATED FUNDS 12 2,877 34,544
67,020 64,507
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The accompany notes are an integral part of this Balance Sheet.

Approved and authorised for issue by the Trustees on 20th October 2023, and signed on their behalf by:

Mubarak Ahmad Zafar Trustee & Chairman of Finance Committee

S. A. Farooqi FCA Tustee & Secretary

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ANNUAL REPORT 2022

ANNUAL REPORT 2022

STATEMENT OF CASH FLOW

FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
NOTE 2022 2021
£ ‘000 £ ‘000 £ ‘000 £ ‘000
CASH FLOWS FROM OPERATING
13 2,466 15,840
ACTIVITIES
CASH FLOWS FROM INVESTING
ACTITIVIES
PURCHASE OF TANGIBLE FIXED ASSETS (79) (22)
ACQUISITION OF INVESTMENT (1,333) (1,456)
DISPOSAL OF TANGIBLE FIXED ASSETS 49 3
NET CASH USED IN INVESTING ACTIVITIES (1,363) (1,475)
CHANGE IN CASH & CASH EQUIVALENTS
1,103 14,365
IN THE REPORTING YEAR
CASH & CASH EQUIVALENTS AT THE
29,818 15,453
BEGINNING OF THE REPORTING YEAR
CASH & CASH EQUIVALENTS AT THE
30,921 29,818
END OF THE REPORTING YEAR
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NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the accounts.

1. PRINCIPAL ACCOUTING POLICIES

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, the requirements of the Companies Act 2006 and under the historical cost convention. Within the definitions of FRS 102, the charity is a public benefit entity.

The trustees are satisfied that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about its ability to continue as a going concern.

This conclusion has been formed as a result of the strong net assets position of the Charity at the yearend of £67,020k, cash balance of £30,921k and the continued support from global donors.

The financial statements have also been prepared in accordance with the accounting policies set out in more detail below, to comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with The Financial Reporting Standard applicable in the UK and Republic of Ireland published on October 2019 (the FRS 102 Charities SORP 2019).

Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

TANGIBLE FIXED ASSETS AND DEPRECIATION

GENERAL INFORMATION

Items of a capital nature are reviewed for their purpose and are capitalised where they are considered to provide an ongoing use to the Charity.

AMJ International is a private company limited by guarantee incorporated in England and Wales.

Depreciation is charged against fixed assets commencing with the year of acquisition at rates estimated to write off their cost or valuation less any residual value over the expected useful lives which are as follows:

The registered office is Tahir House, 22 Deer Park Road, London SW19 3TL, United Kingdom.

The charities objectives and aims are disclosed in the Trustees and Strategic Report.

GOING CONCERN

Fixtures, fittings & equipment 1 year Motor vehciles 4 years Finance leased property 99 years

The trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern.

Any assets which are impaired in value are written down to their recoverable amount.

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ANNUAL REPORT 2022

ANNUAL REPORT 2022

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

General Managemenet - Total cost of activities PR & Communication - Total cost of activities Adminstration - Total cost of activities Finance - Total cost of activities Currency translation gains - Total cost of activities

1. PRINCIPAL ACCOUTING POLICIES (CONTINUED)

DONATIONS AND GIFTS

Donations and gifts are recognised in the Statement of Financial Activities as soon as they are receivable.

FOREIGN CURRENCIES

INVESTMENT INCOME

Transactions in foreign currency are recorded at the rate of exchange prevailing at the time of transaction. Foreign currency balances are translated into sterling at the exchange rates prevailing at the Balance Sheet date. Any gains or losses are included in the Statement of Financial Activities.

Money Market investment income is included in the Statement of Financial Activities when receivable.

GRANTS PAYABLE

Grants payable are expensed when events have created a valid expectation in other parties that the Charity will discharge its liabilities.

GOVERNANCE

Governance costs are the costs associated with the constitutional and statutory arrangements of the Charity as opposed to those costs associated with income generation or charitable activity. Included within this category are costs associated with the strategic rather than day to day management of the Charity’s activities. These costs include external audit and reimbursed trustee expenses.

APPORTIONMENT OF

EXPENDITURE

Expenditure (including irrecoverable VAT) is apportioned under the guidance of the SORP and analysed between directly undertaken activities, grant funding of activities and current cost; Expenditure is recognised on an accruals basis as a liability is incurred.

FUNDS

Unrestricted funds are donations and other incoming resources receivable or generated in furtherance of the Charity’s objectives without further specified purpose and are available as general funds. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Transfers between undesignated and designated funds occur when donations are received for specific projects.

The method of apportionment is as follows:

1. Costs attributable solely to one activity are allocated to that activity;

2. Costs which contribute directly to the output of more than one activity are apportioned on a reasonable, justifiable and consistent basis;

3. Support costs are apportioned based on the following criteria:

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

FINANCIAL LIABILITIES

1. PRINCIPAL ACCOUTING POLICIES (CONTINUED)

Creditors and provisions are recognised when the charitable company has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

FINANCIAL INSTRUMENTS

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of listed investments which are subsequently measured at fair value.

Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

PENSION SCHEME

ARRANGMENTS

FINANCIAL ASSETS

Defined contribution plans. The charity makes contributions to personal pension arrangements in respect of all staff.

Other debtors which are receivable within one year are recognised at the settlement amount due after any discount offered.

Contributions are shown as expenditure in the year in which they are paid. The charitable company has no liability in this respect other than the amounts actually paid in any year.

A provision for impairment of other debtors is established when there is objective evidence that the amounts due will not be collected according to the original terms of the contract.

SOCIAL INVESTMENT

Impairment losses are recognised in income and expenditure for the excess of the carrying value of the trade debtor over the present value of the future cash flows discounted using the original effective interest rate.

The social investment reflects funds provided to a charity with similar objectives, emphasising helping the poor and needy and providing a reasonable standard of accommodation.

Initially, these investments are recognised at cost. Subsequently, they are subject to ongoing assessments for impairment. The estimation of recoverable amounts involves considering value in use estimations and necessitating projections of future cash flows. Periodic adjustments are made as necessary based on revised estimates and changes in circumstances.

Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in income or expenditure.

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ANNUAL REPORT 2022

ANNUAL REPORT 2022

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

3. EXPENDITURE

2. INCOME AND ENDOWMENTS

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2022 2021
£ ‘000 £ ‘000
DONATIONS AND LEGACIES
DONATIONS FROM INSTITUTIONS AND INDIVIDUALS 45,665 51,133
2022 2021
£ ‘000 £ ‘000
DONATION INCOME IS SPLIT AS FOLLOWS:
INCOME FROM UK SOURCES 10,756 13,751
INCOME FROM SOURCES OUTSIDE OF THE UK 34,909 37,382
45,665 51,133
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GRANT
ACTIVITIES SUPPORT
FUNDING
UNDERTAKEN OF COST 2022 2021
DIRECTLY
ACTIVITIES
CHARITABLE EXPENDITURE £ ‘000 £ ‘000 £ ‘000 £ ‘000 £ ‘000
1. PROPAGATION OF ISLAM WORLDWIDE 9,480 24,291 872 34,643 27,180
2. BUILDING OF MOSQUES, HOSPITALS & - 3,349 122 3,471 3,307
SCHOOLS
3. SCIENTIFIC RESEARCH & DEVELOPMENT - 452 16 468 654
4. SCHOLARSHIPS FOR HIGHER EDUCATION - 2,331 84 2,415 1,999
5. EMERGENCY RELIEF - NATURAL - 479 17 496 76
DISASTERS
6. ASSISTANCE TO DESERVING AND NEEDY - 1,601 58 1,659 1,906
9,480 32,503 1,169 43,152 35,122
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The trustees have taken the exemption from disclosing the recipients of institutional grants accordance with paragraph 16.23 of the Charities Statement of Recommended Practice FRS102 (effective October 2019) on the grounds of serious prejudice.

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ACTIVITY ACTIVITY ACTIVITY ACTIVITY ACTIVITY ACTIVITY
TOTAL
1 2 3 4 5 6
SUPPORT COSTS £ ‘000 £ ‘000 £ ‘000 £ ‘000 £ ‘000 £ ‘000 £ ‘000
PR & COMMUNICATION 118 16 2 11 3 8 158
ADMINISTRATION 1,987 274 37 191 39 131 2,659
FINANCE 7 1 - 1 - - 9
GOVERNANCE 28 4 1 3 - 2 38
SUB TOTAL 2,140 295 40 206 42 141 2,864
CURRENCY TRANSLATION (GAIN) / LOSS (1,268) (173) (24) (122) (25) (83) (1,695)
TOTAL PAYABLE FOR THE YEAR ENDED
872 122 16 84 17 58 1,169
31 DECEMBER 2022
TOTAL PAYABLE FOR THE YEAR ENDED
875 153 31 94 4 89 1,246
31 DECEMBER 2021
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ANNUAL REPORT 2022

ANNUAL REPORT 2022

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

7. TAXATION

4. AUDITOR’S REMUNERATION

	2022 2021	2022 2021
	£ ‘000	£ ‘000
RSM UK AUDIT LLP AND ITS ASSOCIATES:
AUDIT SERVICES	38	35
	38	35

5. TRUSTEES’ REMUNERATION

The trustees (who are considered to be the key management personnel) did not receive any emoluments during either year. The aggregated amount of travel expenses reimbursed to 2 (2021: 2) trustees during the year was £1,139.75 (2021: £514)

6. STAFF COSTS

	2022 2021 £ ‘000 £ ‘000 8,520 7,608 820 678 100 95 9,440 8,381 The average number of employees was 283 (2021: 276) during the year. During the year 268 (2021: 260) employees were engaged in the propagation of Islam worldwide with 15 (2021: 16) employees engaged in administration. Five employee received emoluments in excess of £60,000 during this year (2021: 3). 2022 2021 In the band £90,001 - £100,000 1 - In the band £80,001 - £90,000 1 - In the band £70,001 - £80,000 1 - In the band £60,001 - £70,000 2 3	2022 2021 £ ‘000 £ ‘000 8,520 7,608 820 678 100 95 9,440 8,381 The average number of employees was 283 (2021: 276) during the year. During the year 268 (2021: 260) employees were engaged in the propagation of Islam worldwide with 15 (2021: 16) employees engaged in administration. Five employee received emoluments in excess of £60,000 during this year (2021: 3). 2022 2021 In the band £90,001 - £100,000 1 - In the band £80,001 - £90,000 1 - In the band £70,001 - £80,000 1 - In the band £60,001 - £70,000 2 3
	£ ‘000	£ ‘000
WAGES AND SALARIES	8,520	7,608
SOCIAL SECURITY COSTS	820	678
PENSION SCHEME
	9,440	8,381

The company is a registered charity and as such its income and gains falling within Section 471 to 489 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objectives.

8. FIXED ASSETS

TANGIBLE ASSETS

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FINANCE FIXTURES
MOTOR
LEASED FITTINGS & TOTAL
VEHICLES
PROPERTY EQUIPMENT
£ ‘000 £ ‘000 £ ‘000 £ ‘000
COST
AT 1 JANUARY 2022 - 692 272 964
ADDITIONS 33,000 65 14 33,079
-
ADJUSTMENT ON DISPOSAL (1) (48) (49)
AT 31 DECEMBER 2022 33,000 756 238 33,994
DEPRECIATION
-
AT 1 JANUARY 2022 692 269 961
DEPRECIATION CHARGE 333 21 1 355
-
ADJUSTMENT ON DISPOSAL (1) (45) (46)
AT 31 DECEMBER 2022 333 712 225 1,270
NET BOOK VALUE
- -
AT 1 JANUARY 2022 3 3
AT 31 DECEMBER 2022 32,667 44 13 32,724
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The net book value at 31 December 2022 represents fixed assets used for the charity’s own use.

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ANNUAL REPORT 2022

ANNUAL REPORT 2022

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

8. FIXED ASSETS (CONTINUED)

SOCIAL INVESTMENTS

SOCIAL INVESTMENTS
	2022 2021
	£ ‘000	£ ‘000
SOCIAL INVESTMENT	2,877	34,544

AMJ International has provided funds to Mirza Sharif Ahmad Foundation, a charity with similar objectives with emphasis on helping the poor and needy and providing reasonable standard of accommodation.

The Charity is managed by an independent board of trustees.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

10. CREDITORS - amounts falling due within one year

----- Start of picture text -----
2022 2021
£ ‘000 £ ‘000
OTHER CREDITORS 300 295
OTHER TAXES AND SOCIAL SECURITY 289 225
ACCRUALS 228 83
817 603
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The Charity has invested funds in residential properties.

AMJ International has retained a formal charge on these properties and trustees retain the right to charge interest.

No interest has been charged for the year ended 31 December 2022 (2021: £nil).

9. DEBTORS

	2022 2021	2022 2021
	£ ‘000	£ ‘000
OTHER DEBTORS	1,315	745

11. FINANCIAL INSTRUMENTS

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2022 2021
£ ‘000 £ ‘000
CARRYING AMOUNT OF FINANCIAL ASSETS
DEBT INSTRUMENTS MEASURED AT AMORTISED COST 1,315 745
CARRYING AMOUNT OF FINANCIAL LIABILITIES
MEASURED AT AMORTISED COST 528 378
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ANNUAL REPORT 2022

ANNUAL REPORT 2022

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

12. FUNDS

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BALANCE INCOMING OUTGOING BALANCE
YEAR ENDED 31 DECEMBER 2022 B/FWD RESOURCES RESOURCES [TRANSFERS] C/FWD
£ ‘000 £ ‘000 £ ‘000 £ ‘000
UNRESTRICTED FUNDS
UNDESIGNATED FUNDS 29,963 45,665 (43,152) 31,667 64,143
DESIGNATED FUNDS 34,544 - - (31,667) 2,877
-
64,507 45,665 (43,152) 67,020
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The transfer of £ 31,667k from the Undesignated to Designated Fund is to reflect the Social Investment balance at the year end.

Undesignated funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

12. FUNDS (CONTINUED)

ANALYSIS OF NET ASSETS BETWEEN FUNDS

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2022 UNDESIGNATED DESIGNATED TOTAL
£ ‘000 £ ‘000 £ ‘000
-
TANGIBLE FIXED ASSETS 32,724 32,724
-
LONG TERM INVESTMENTS 2,877 2,877
-
CURRENT ASSETS 32,236 32,236
-
CURRENT LIABILITIES (817) (817)
NET ASSETS 64,143 2,877 67,020
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Designated funds represent external investment in a third party charity›s freehold property assets (See note 8).

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BALANCE INCOMING OUTGOING BALANCE
YEAR ENDED 31 DECEMBER 2021 B/FWD RESOURCES RESOURCES [TRANSFERS] C/FWD
£ ‘000 £ ‘000 £ ‘000 £ ‘000
UNRESTRICTED FUNDS
UNDESIGNATED FUNDS 15,408 51,133 (35,122) (1,456) 29,963
DESIGNATED FUNDS 33,088 - - 1,456 34,544
-
48,496 51,133 (35,122) 64,507
----- End of picture text -----

----- Start of picture text -----
2021 UNDESIGNATED DESIGNATED TOTAL
£ ‘000 £ ‘000 £ ‘000
-
TANGIBLE FIXED ASSETS 3 3
-
LONG TERM INVESTMENTS 34,544 34,544
-
CURRENT ASSETS 30,563 30,563
-
CURRENT LIABILITIES (603) (603)
NET ASSETS 29,963 34,544 64,507
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PAGE 50

ANNUAL REPORT 2022

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. RECONCILIATION OF NET INCOMING RESOURCES TO NET CASH INFLOW FROM OPERATING ACTIVITIES

----- Start of picture text -----
2022 2021
£ ‘000 £ ‘000
NET INCOMING RESOURCES 2,513 16,011
ADJUSTED FOR:
- -
INTEREST RECEIVED
DEPRECIATION 355 25
PROFIT ON DISPOSAL OF FIXED ASSETS (46) (3)
2,822 16,033
MOVEMENT IN DEBTORS (570) (198)
MOVEMENT IN CREDITORS 214 5
CASH GENERATED FROM OPERATING ACTIVITES 2,466 15,840
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CONTACT US
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----- Start of picture text -----
22 Deer Park Road,
London, SW19 3TL
+ 44 208 544 7602 ext. 628
[e-mail]
www.amjinternational.org
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14. RELATED PARTY TRANSACTIONS

No related party transactions occured during the period (2021: £ nil)

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REGISTERED CHARITY COMPANY REGISTRATION
NUMBER: NUMBER:
1102949 04785585
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