**Charity No: 1106770**
## R.H. EDUCATIONAL AND WELFARE TRUST
Annual Report and Accounts For the Year Ending 31 August 2022
## **R.H. EDUCATIONAL AND WELFARE TRUST**
Contents of the Financial Statements for the Year Ended 31 August 2022
||Page|
|---|---|
|Legal and administrative information|1|
|Report of the Trustees|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6-10|
## **R.H. EDUCATIONAL AND WELFARE TRUST**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Registered Charity Number: 1106770**
**Trustees:**
Hafiz Mohammad Farooq Shah
## **Principal Office:**
**Independent examiners:**
Qamarul Islam Mosque 168-170 Fosbrooke Road B10 9JP Alpha Chartered Certified Accountants 90 Stechford Lane Birmingham B8 2AN
**1**
**R H Educational & Welfare Trust**
## **Charity Number 1106770**
## **Trustees Annual Report**
## **Registered Charity Number: 1106770**
The trustees present their report with the financial statements of the charity .
The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities issued in March 2005.
## **Structure, governance, and management**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Risk Management**
The trustees have a duty to identify and review the risk to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The charity is controlled by its governing documents, a deed of trust and constitutes an unincorporated charity.
## **Objectives, activities and achievements**
To advance the Islamic Religion in accordance with the teachings of The Holy Qu'ran and the Prophet Muhammad (peace be upon him and his family).
To promote the health, welfare, education, and training of people of all ages living in the United Kingdom, but principally in the West Midlands
To Further the welfare of underprivileged and disadvantaged people living anywhere in the world. To Promote the welfare of the Poor and Needy
The main service that the charity offers is the management of Qamarul Islam Mosque in Small Heath, Birmingham.
Qamarul Islam Mosque Serves a Neighbourhood with one of the highest percentages of Muslim Residents in England. Having a local place of worship is very important to them.
The Mosque is also popular with people who come from much further afield to join in the Friday Prayers and Other religious festivals and celebrations. As is common, the mosque also provides Islamic education to the local people.
The Mosque is mainly funded through the donations received from worshippers and
those attending the educational sessions offered by the mosque.
## **Additional comments**
During this financial year, the mosque purchased 255 Hob Moor Road, B10 9BT.
The property was subsequently purchased in September 2019, when the funds were transferred over to the vendors.the Majority of those who lent monies to the charity for the property were repaid during this year.
## Hafiz mohammad farooq shah
2
Hafiz Mohammad Farooq Shah
## **R.H. EDUCATIONAL AND WELFARE TRUST**
## **Independent Examiner's Report to the Trustees of R.H. Educational and Welfare Trust**
I report to the trustees on my examination of the accounts of the R.H. Educational **Registered Charity Number: 1106770**
## **Respective responsibilities of trustees and examiner**
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 2011 Act and in carrying out my examination.
I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
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.
## Amjad H Rayaz
Amjad Hussain Rayaz FCCA Alpha Chartered Certified Accountants 90 Stechford Lane Birmingham B8 2AN
**3**
## **R.H. EDUCATIONAL AND WELFARE TRUST**
## **Statement of Financial Activities**
## **For the period ending 31 August 2022**
|**Registered Charity Number: 1106770**
**Unrestricted**
**Restricted**
**Notes**
**funds**
**funds**
**Incoming resources**
£
Incoming resources from
generating funds
Donations
2
43192
Other Income
**Total incoming reseources**
**43192**
**0**
**Resources expended**
Charities activities
4
32759
0
Governance activities
5
1920
Total resources expended
**34679**
**0**
Movement in total funds for the year -
Net income/(expenditure) for the year
8513
0
Total funds at 1 September 2021
370070
0
Total funds at 31 August 2022
3
**378583**
**0**|**Total**
**2022**
£
43192
0
**43192**
32759
1920
**34679**
8513
370070
**378583**|**2021**
£
51786
5418|
|---|---|---|
|||**57205**|
|||24805
1920|
|||**26725**|
|||30480
339590|
|||**370070**|
The supporting notes on pages 7 to 11 form an integral part of these financial statements.
**4**
## **R.H. EDUCATIONAL AND WELFARE TRUST**
**BALANCE SHEET AS AT 31 August 2022**
|**Registered Charity Number: 1106770**
**Notes**
**Fixed assets**
**Tangible assets**
**7**
**Current assets**
Debtor
Cash at bank and in hand
**Credtors:**
amounts falling due within one year
**8**
**Net current assets**
**Net assets**
**Restricted/Restricted Income fund**
Restricted/Unrestricted income fund
**9**|2022
2022
2021
2021
**£**
**£**
**£**
**£**
**369563**
**369563**
**1224**
**1224**
**23761**
**24769**
**24986**
**25994**
**15965**
**25487**
**9021**
**507**
**378583**
**370070**
**378583**
**370070**
**378583**
**370070**|2022
2022
2021
2021
**£**
**£**
**£**
**£**
**369563**
**369563**
**1224**
**1224**
**23761**
**24769**
**24986**
**25994**
**15965**
**25487**
**9021**
**507**
**378583**
**370070**
**378583**
**370070**
**378583**
**370070**|
|---|---|---|
||**24986**||
||||
|||**370070**|
|||**370070**|
|||**370070**|
The Financial statements were approved by the trustees and signed on their behalf, by
## Hafiz mohammad farooq shah
Hafiz Mohammad Farooq Shah
**5**
## **R.H. EDUCATIONAL AND WELFARE TRUST**
Notes to financial statements for the year ended 31 August 2022.
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year, and the preceding year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 2011.
## **1.2.Fund Accounting**
General funds are unrestricted funds which are available for use at the discetion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
## **1.3. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Income from investments is included in the year in which it is receivable.
## **1.4. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
**6**
## **R.H. EDUCATIONAL AND WELFARE TRUST**
## 1. Accounting policies (continued)
## **1.5. Tangible fixed assets and depreciation**
## **Registered Charity Number: 1106770**
provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Fixtures, fittings and equipment - 20% straight line
## **1.6. Foreign currencies**
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the statement of financial activities.
## **2. Voluntary income**
|**Unrestricted**
**funds**
£
Donations
43192
Other Income
43192|**Restricted**
**UnrestrictedRestricted**
**funds**
**2022**
**funds**
**funds**
**2021**
**Total**
**Total**
£
£
£
0
43192
51786
0
51786
0
5418
5418.25
0|
|---|---|
||0
43192
57205
0
57205|
## **3. Activities in furtherence of the charity's objects**
|**Unrestricted**|**Restricted**|||
|---|---|---|---|
|**funds**|**funds**|**2022**|**2021**|
|||**Total**|**Total**|
|£|£|£|£|
|378583|0|378583|370070|
**7**
## **R.H. EDUCATIONAL AND WELFARE TRUST**
## **4. Cost of generating voluntary income**
|**Unrestricted**
**funds**
Cost of charitable activities
0
Wages and salaries
25617
Insurance
1185
Repairs
1800
Premise costs
3717
Printing. Postage, Stationery and office
440
Depreciation
0
Travel Expense
0
**32759**
**5. Governance costs**
**funds**
Accountancy
1920
Legal/professional
0
Bank/Credit card charges
0
1920
**6. Employees**
2022
£
**Employment costs**
Wages and Salaries
25617|**Restricted**
**funds**
0
0
0
0
0
0
0
0
**0**|**2022**
0
25617
1185
1800
3717
440
0
0
**32759**
**2022**
1920
0
0
1920
2021
£
17821|**2021**
**Total**
0
17820
2667
0
3749
569
0
0|
|---|---|---|---|
||||**24804**|
||||**2021**
**Total**
1920
0|
||||1920|
|||||
No employee received emoluments of more than £60,000 (2020 : None).
## **Number of employees**
The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:
||2022|2021|
|---|---|---|
||Number|Number|
|Mosque|6|6|
**8**
## **R.H. EDUCATIONAL AND WELFARE TRUST**
|**7. Tangible fixed assets**
**Premises**
**Cost**
**Registered Charity Number: 1106770**
At 1 September 2021
369563
Additions
Disposals
0
As at 31 August 2022
369563
**Depreciation**
At 1 September 2021
0
Charge for the year
0
Disposals
0
As at 31 August 2022
**Net Book Value**
As at 31 August 2022
369563|**Fixtures**
**And Fittings**
£
85161
0
0
85161
85161
0
0
85161
0|**Total**
£
454724
0
0|
|---|---|---|
|||454724|
|||85161
0
0|
|||85161|
||||
|||369563|
## **8. Creditors**
Amounts falling due within one year
|**8. Creditors**
Amounts falling due within one year|||
|---|---|---|
|Trade Creditors
PAYE Liability
Other creditors|2022
£
2307
2159
11500
**15965**|2021
£
1920
67
23500|
|||**25487**|
**9**
## **R.H. EDUCATIONAL AND WELFARE TRUST**
|**9. Funds**
**Registered Charity Number: 1106770**
At 1 September
£
Unrestricted funds
370070
Restricted Fund
0
Total
370070|Incoming
forward
£
43192
0
43192|Resources
Expended
£
34679
0
34679|Carried
Forward
£
378583
0|
|---|---|---|---|
||||378583|
**10**