**REGISTERED CHARITY NUMBER: 1106120** 

## Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 30 June 2021 

for 

Islamic Human Rights Commission Trust 

Preston Accountants Limited Chartered Certified Accountants 

1 Carlton Parade Preston Road Wembley Middlesex HA9 8NE 



Islamic Human Rights Commission Trust 

Contents of the Financial Statements for the Year Ended 30 June 2021 

|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|2|
|Independent Examiner's Report||3||
|Statement of Financial Activities||4||
|Balance Sheet||5||
|Cash Flow Statement||6||
|Notes to the Cash Flow Statement||7||
|Notes to the Financial Statements|8|to|12|
|Detailed Statement of Financial Activities|13|to|14|





Islamic Human Rights Commission Trust 

for the Year Ended 30 June 2021 

## Report of the Trustees 

The trustees present their report with the financial statements of the charity for the year ended 30 June 2021. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

To promote human rights and equality and diversity (in particular good race relations) throughout the world for the benefit of the public by:- 

Securing the enforcement of human rights law and practice and promoting the sound administration of human rights law by monitoring and reporting breaches of human rights legislation and funding legal advice and representation for the victims of human rights abuses in seeking redress provided that this is limited to cases where such rights are the rights of the abolition of torture, slavery and forced labour and extra-judicial killing (such as genocide) or are otherwise rights which are enshrined in or incorporated into the domestic law of the country in which those rights are being promoted; Relieving the needs of victims of human rights abuses and of domestic violence and their families who are in financial need or suffering physical or psychological distress; 

Raising awareness of human rights and good race relations and cultivating a sentiment in favour of human rights and good race relations; 

Advancing education of the public about the maintenance and observance of human rights and of human rights abuses and to promote and carry out such research for the benefit of the public into that subject and disseminate the useful results of that research; and 

Advancing education of the public about equality of opportunity and good race relations between persons of different racial groups and to promote and carry out such research for the benefit of the public into that subject and disseminate the useful results of that research provided that this work does not extend to promoting a political purpose (including a change in the law or government policy or the administrative decisions of government authorities). For the purposes of this object, "human rights" means the universal declaration of human rights, adopted as resolution 217 a (iii) by the United Nations assembly on 10 December 1948 and the International Covenant on Civil and Political Rights. Through the provision of grants to organisations established for, or carrying out, any or all of the objects listed above. 

## **ACHIEVEMENT AND PERFORMANCE Charitable activities** 

IHRC Trust funded the following projects in line with its objectives: 

IHRC Legal - immigration and employment discrimination advice and support (delivered via IHRC Ltd) Genocide Memorial Day - educating people about the causes of genocide and how to stop them, as well as remembering the victims (delivered via IHRC Ltd) 

Hate crimes research - research on understanding trends in Islamophobia and racism in different parts of the world, causes and solutions (delivered via IHRC Ltd) 

IHRC Advocacy - supporting individuals who have been discriminated against based on their race or religion (delivered via IHRC Ltd) 

Prison packs - educational material to Muslim prisoners in the UK (delivered via IHRC Ltd) 

Humanitarian support for people in Nigeria , Yemen, Gaza as well as support for Rohingya refugees. 

In the setting of the Trust's objectives and planning its activities, the Trustees have sought to uphold the Charity Commission's guidance on public benefit. 

The Trustees are satisfied that the Trust meets the public benefit requirement by the support of a wide range of charitable activities that are aligned with the objectives. 

## **Achievement and performance** 

During the year the Trust continued its activities in support of its objectives, raising funds and supporting the activities listed above. 

The financial results of the Trust's activities for the year ending 30 June 2021 are fully reflected in the attached financial statements together with the notes. 

## **FINANCIAL REVIEW** 

## **Principal funding sources** 

The main sources of income during the year were from private donations. A small level of income is also derived from sale of goods. The income generated allows the aims and objectives of the Trust to be met. 

Page 1 



Islamic Human Rights Commission Trust 

## Report of the Trustees 

## for the Year Ended 30 June 2021 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

## **Recruitment and appointment of new trustees** 

The management of the Charity is the responsibility of the Trustees, who are elected under the terms of the Trust Deed. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1106120 

## **Principal address** 

202 Preston Road Wembley Middlesex HA9 8PA 

## **Trustees** 

S S Rizvi Mrs J Hlaiyil R Kazim A H Choudhury (resigned 2.12.21) Z A Zahid Ali Jaffri (appointed 2.12.21) 

## **Independent Examiner** 

Murtaza Visram FCCA Preston Accountants Limited Chartered Certified Accountants 1 Carlton Parade Preston Road Wembley Middlesex HA9 8NE 

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 

........................................................................ R Kazim - Trustee 

Page 2 



Independent Examiner's Report to the Trustees of Islamic Human Rights Commission Trust 

## **Independent examiner's report to the trustees of Islamic Human Rights Commission Trust** 

I report to the charity trustees on my examination of the accounts of Islamic Human Rights Commission Trust (the Trust) for the year ended 30 June 2021. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Murtaza Visram FCCA Preston Accountants Limited Chartered Certified Accountants 1 Carlton Parade Preston Road Wembley Middlesex HA9 8NE 

Date: ............................................. 

Page 3 



Islamic Human Rights Commission Trust 

## Statement of Financial Activities for the Year Ended 30 June 2021 

|30.6.21<br>Unrestricted<br>fund<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>461,010<br>Other trading activities<br>3<br>37,223<br>Other income<br>10,193<br>**Total**<br>508,426<br>**EXPENDITURE ON**<br>Raising funds<br>4<br>40,744<br>Other<br>310,561<br>**Total**<br>351,305<br>**NET INCOME**<br>157,121<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>224,447<br>**TOTAL FUNDS CARRIED FORWARD**<br>381,568|30.6.20<br>Total<br>funds<br>£<br>377,465<br>33,320<br>10,000|
|---|---|
||420,785<br>31,318<br>357,355|
||388,673|
||32,112<br>192,335|
||224,447|



The notes form part of these financial statements 

Page 4 



## Islamic Human Rights Commission Trust 

## Balance Sheet 

30 June 2021 

|30.6.21<br>Unrestricted<br>fund<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>9<br>118,299<br>**CURRENT ASSETS**<br>Stocks<br>10<br>16,581<br>Debtors<br>11<br>117,444<br>Cash at bank<br>179,244<br>313,269<br>**CREDITORS**<br>Amounts falling due within one year<br>12<br>-<br>**NET CURRENT ASSETS**<br>313,269<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>431,568<br>**CREDITORS**<br>Amounts falling due after more than one year<br>13<br>(50,000)<br>**NET ASSETS**<br>381,568<br>**FUNDS**<br>15<br>Unrestricted funds<br>381,568<br>**TOTAL FUNDS**<br>381,568|30.6.20<br>Total<br>funds<br>£<br>118,299<br>14,500<br>61,500<br>36,648<br>112,648<br>(6,500)<br>106,148<br>224,447<br>-<br>224,447<br>224,447<br>224,447|
|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 

............................................. 

R Kazim - Trustee 

The notes form part of these financial statements 

Page 5 



Islamic Human Rights Commission Trust 

## Cash Flow Statement for the Year Ended 30 June 2021 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Net cash provided by operating activities<br>**Cash flows from financing activities**<br>New loans in year<br>Net cash provided by financing activities<br>**Change in cash and cash equivalents in**<br>**the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**Cash and cash equivalents at the end of**<br>**the reporting period**|30.6.21<br>£<br>92,596<br>92,596<br>50,000<br>50,000<br>142,596<br>36,648<br>179,244|30.6.20<br>£<br>28,615|
|---|---|---|
|||28,615|
|||-|
|||-|
||||
|||28,615<br>8,033|
|||36,648|



The notes form part of these financial statements 

Page 6 



Islamic Human Rights Commission Trust 

## Notes to the Cash Flow Statement 

## for the Year Ended 30 June 2021 

|**1.**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**OPERATING ACTIVITIES**|**OPERATING ACTIVITIES**|
|---|---|---|---|
|||30.6.21|30.6.20|
|||£|£|
||**Net income for the reporting period (as per the Statement of Financial**|||
||**Activities)**|157,121|32,112|
||**Adjustments for:**|||
||Increase in stocks|(2,081)|(1,500)|
||Increase in debtors|(55,944)|(3,487)|
||(Decrease)/increase in creditors|(6,500)|1,490|
||**Net cash provided by operations**|92,596|28,615|



## 2. **ANALYSIS OF CHANGES IN NET FUNDS** 

||At 1.7.20|Cash flow|At 30.6.21|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank|36,648|(36,648)|179,244|
||36,648|(36,648)|179,244|
|**Debt**||||
|Debts falling due||||
|after 1 year|-|(50,000)|(50,000)|
||-|(50,000)|(50,000)|
|**Total**|36,648|(86,648)|129,244|



The notes form part of these financial statements 

Page 7 



Islamic Human Rights Commission Trust 

Notes to the Financial Statements for the Year Ended 30 June 2021 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

## **Stocks** 

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>HMRC Gift Aid (Refund)|30.6.21<br>£<br>399,515<br>61,495<br>461,010|30.6.20<br>£<br>315,965<br>61,500|
|---|---|---|
|||377,465|



continued... 

Page 8 



Islamic Human Rights Commission Trust 

Notes to the Financial Statements - continued for the Year Ended 30 June 2021 

## **3. OTHER TRADING ACTIVITIES** 

|**3.**|**OTHER TRADING ACTIVITIES**|||||
|---|---|---|---|---|---|
|||||30.6.21|30.6.20|
|||||£|£|
||Shop income|||37,223|33,320|
|**4.**|**RAISING FUNDS**|||||
||**Other trading activities**|||||
|||||30.6.21|30.6.20|
|||||£|£|
||Opening stock|||14,500|13,000|
||Purchases|||42,825|32,818|
||Closing stock|||(16,581)|(14,500)|
|||||40,744|31,318|
|**5.**|**SUPPORT COSTS**|||||
|||Management|Finance|Other|Totals|
|||£|£|£|£|
||Other resources expended|86,709|2,361|221,491|310,561|



## **6. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 30 June 2021 nor for the year ended 30 June 2020. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020. 

## **7. �STAFF COSTS** 

The average number of employees during the year was nil (2020 - Nil). 

## **8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|||Unrestricted|
|---|---|---|
|||fund|
|||£|
|**INCOME AND ENDOWMENTS FROM**|||
|Donations and legacies||377,465|
|Other trading activities||33,320|
|Other income||10,000|
|**Total**||420,785|
|**EXPENDITURE ON**|||
|Raising funds||31,318|
|Other||357,355|
|**Total**||388,673|
|**NET INCOME**||32,112|
||Page 9|continued...|





Islamic Human Rights Commission Trust 

Notes to the Financial Statements - continued for the Year Ended 30 June 2021 

|**8.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**||
|---|---|---|
|||Unrestricted|
|||fund|
|||£|
||**RECONCILIATION OF FUNDS**||
||**Total funds brought forward**|192,335|
||**TOTAL FUNDS CARRIED FORWARD**|224,447|
|**9.**|**TANGIBLE FIXED ASSETS**||
|||Freehold|
|||property|
|||£|
||**COST**||
||At 1 July 2020 and 30 June 2021|118,299|
||**NET BOOK VALUE**||
||At 30 June 2021|118,299|
||At 30 June 2020|118,299|



The Trust does not own a freehold property. The cost of £118,299 relates to the improvements to the property. 

|**10.**|**STOCKS**|||
|---|---|---|---|
|||30.6.21|30.6.20|
|||£|£|
||Finished goods|16,581|14,500|
|**11.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|||30.6.21|30.6.20|
|||£|£|
||Other debtors|117,444|61,500|



continued... 

Page 10 



Islamic Human Rights Commission Trust 

Notes to the Financial Statements - continued for the Year Ended 30 June 2021 

|**12.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|---|---|---|---|---|---|
|||||30.6.21|30.6.20|
|||||£|£|
||Trade creditors|||-|6,500|
|**13.**|**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN**||**ONE YEAR**|||
|||||30.6.21|30.6.20|
|||||£|£|
||Bank loans (see note 14)|||50,000|-|
|**14.**|**LOANS**|||||
||An analysis of the maturity of loans is given below:|||||
|||||30.6.21|30.6.20|
|||||£|£|
||Amounts falling due between two and five years:|||||
||Bank loans - 2-5 years|||50,000|-|
|**15.**|**MOVEMENT IN FUNDS**|||||
|||||Net||
|||||movement|At|
|||At|1.7.20|in funds|30.6.21|
||||£|£|£|
||**Unrestricted funds**|||||
||General fund|224,447||157,121|381,568|
||**TOTAL FUNDS**|224,447||157,121|381,568|
||Net movement in funds, included in the above are as follows:|||||
|||Incoming||Resources|Movement|
|||resources||expended|in funds|
||||£|£|£|
||**Unrestricted funds**|||||
||General fund|508,426||(351,305)|157,121|
||**TOTAL FUNDS**|508,426||(351,305)|157,121|
||**Comparatives for movement in funds**|||||
|||||Net||
|||||movement|At|
|||At|1.7.19|in funds|30.6.20|
||||£|£|£|
||**Unrestricted funds**|||||
||General fund|192,335||32,112|224,447|
||**TOTAL FUNDS**|192,335||32,112|224,447|



continued... 

Page 11 



Islamic Human Rights Commission Trust 

Notes to the Financial Statements - continued for the Year Ended 30 June 2021 

## **15. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>420,785<br>420,785|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(388,673)<br>32,112<br>(388,673)<br>32,112|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(388,673)<br>32,112<br>(388,673)<br>32,112|
|---|---|---|---|
||||32,112|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|At 1.7.19<br>£<br>192,335<br>192,335|Net<br>movement<br>in funds<br>£<br>189,233<br>189,233|At<br>30.6.21<br>£<br>381,568|
|---|---|---|---|
||||381,568|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>929,211<br>929,211|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(739,978)<br>189,233<br>(739,978)<br>189,233|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(739,978)<br>189,233<br>(739,978)<br>189,233|
|---|---|---|---|
||||189,233|



## **16. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 30 June 2021. 

## **17. GRANTS TO IHRC LTD** 

During the year ended 30th June 2021 IHRC (Charity) made monetary grants totalling £219,600 (£277,600 June 2020) to IHRC Ltd for various charitable projects undertaken on behalf of the Charity. 

Page 12 



Islamic Human Rights Commission Trust 

Detailed Statement of Financial Activities for the Year Ended 30 June 2021 

|Detailed Statement of Financial Activities<br>for the Year Ended 30 June 2021|||
|---|---|---|
||30.6.21|30.6.20|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|399,515|315,965|
|HMRC Gift Aid (Refund)|61,495|61,500|
||461,010|377,465|
|**Other trading activities**|||
|Shop income|37,223|33,320|
|**Other income**|||
|Small business rate grant|-|10,000|
|National Restrictions Grant|10,193|-|
||10,193|10,000|
|**Total incoming resources**|508,426|420,785|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Opening stock|14,500|13,000|
|Purchases|42,825|32,818|
|Closing stock|(16,581)|(14,500)|
||40,744|31,318|
|**Support costs**|||
|**Management**|||
|Rates and water|-|938|
|Light and heat|2,709|3,610|
|Rent|24,000|24,000|
|General grants|-|46,132|
|Donation|60,000|-|
||86,709|74,680|
|**Finance**|||
|Bank charges|2,361|1,451|
|Terminal charges|-|134|
||2,361|1,585|
|**Other**|||
|Accountancy|1,680|1,490|
|Sundries|211|-|
|Grants to IHRC Ltd|219,600|277,600|
||221,491|279,090|



This page does not form part of the statutory financial statements 

Page 13 



Islamic Human Rights Commission Trust 

Detailed Statement of Financial Activities for the Year Ended 30 June 2021 

|Detailed Statement of Financial Activities<br>for the Year Ended 30 June 2021|||
|---|---|---|
||30.6.21|30.6.20|
||£|£|
|**Other**|||
|**Other 3**|||
|Legal fees|-|2,000|
|Total resources expended|351,305|388,673|
|**Net income**|157,121|32,112|



This page does not form part of the statutory financial statements 

Page 14