AID INTERNATIONAL UK 74 Sweet Briar Grove ndoffj N9 9LT Reg15tered Charity Number: 1120987 Trn$tees report and financial slglemenls For ¢be year ended 31 Oetober 2023
AID INTERNATIONAL UK Registered Chrity Number: 1120987 Contents Page(s) Reference and AdmiDiStr#tiv¢ Det•il$ of the Chrity, its Trustees gnd Advisers Trustees, Annual Report Statement of Trus¢ees' RespoJ13ibilities Independent Exgminer's Rtpjrt St4temeDt of Fin¥n¢i*l A¢livities Balance Sheet io Notes to the Financl41 Statements 11- 14 Page2of14
REFERENCE AND ADMINISTRATIVE DETAIIS Ch¥rity Name AID INTERNATIONAL UK Charity Number 1120987 Registered Olee 74 Sweet Briar Grove London N9 9LT Trustees Mr Mohammed Azizul Hoque Mr Fazlul Hoque Mr Enamul Hoque BAnkers Barclays Bank PIC Lower Edmonion London Independent Examlners Siddiqui and Co. Chartered Certified Accoufttanis 414 Barking Road London E138HJ Page 3 of 14
AID INTERNATIONAL UK Registered Charity Number: 1120987 TRUSTEES, ANNUAL REPORT The trustees Psent their report with the financial statements of the charity for the year end¢d 31 October 2023. STRucfuRE, GOVERNANCE & MANAGEMEiYr Governing Do¢ument The charity is consliiuied as a Charitable Irusl. governed by a Trust Deed. and is registered with the Charity Commission under ¢horiry number 1120987. Or24ni$atlogl Stru¢lure and mgnagemeDt Aid In¢ernalional UK is a UK based iniemaiional relief and development agency re8lStered in September 2007. Aid Inlernaiional UK operaies within an equal opportunities policy. The trustces are resnSIble for the general conirol and management of the charity. The trustees give their time freely and rec¢ive no remunerdtion or oiher financial ben¢fits lo fulfil this role. The charity trustees meet on a quarterly basis and are reswnsible for all deeis70n laken in relation lo the overall Control and strategic management of the chariry. The charity main actii'ities are to pmvide relief to vi¢iims of natural disasiers and manmade disasters worldwide regardless of ¢olor. race. and eihni¢ity. The charity also facilitates rehabilitaiion back into communities by pn)vidin8 Sustainable ad concentration on education and welfare ProJts. Risk Management Risks are assess¢d. ideniified. managed and constanily reviewed. A set of policies and pmcedures are developed to manage risks, which fomi the illiernal controls framework. The policies are set by the trustees and the implem¢nlalions are delegated lo the management team. The relevant poli¢ies and procedures are communicated lo all staff and trainin8 is 8iven where applicable. Periodic policy reviews are undertaken in ord¢r lo ensure ihe int¢mal controls fraMeork remains relevani. The organisation has both employer liabilily and public liability insurance policies in place. All employees are put throu8h appropriale Disclosure and Barring Service ¢h¢cks. Objectives The obje¢tives of Aid International UK primarily focus on fulfilling the spiritual and religious needs of the Muslim community together with serving the community in general. The communities currently Served are Greater London & North London in particular. but in future. will not be limiied to London. The objective8 of Ald International UK are Jummarised below: The relief of tK)v¢rty in any part of the M'orld. The relief of poverty. sickness and distress by ihe provision and mainienance of ory)hanages. The advancemenl of educaiion by the provision and maintenance of schools and libraries. The advancement of the151amic religion by the provision and maintenance of mosques. seminars. and other SifT]ilar institutions. To promote such oth¢r charithble purFxTrse as may from time to time deMIlne. Public Beneflt In carying out this review the trU¢¢S of Aid International UK have considered the Charity Commission's generdl guidance on public benefit and in parti¢ular its supplementary public guidance on the advancement of religion for the public benefit. Page4of14
AID INTERNATIONAL UK Registered Charity Number. 1120987 Trn8¢ees' Annull Report ACTIVITIES. ACHIEVEMENTS AND PERFORMANCE Aid International UK ClHnmenced offering a range of activities in pursuing its objectives stated above for public benefit. The activities detailed below provide benefit io those who attend our premises in person as well as the wider public locally and nationally. We iniend to expand on these activities in future. Current Services- Imam Bukhari Aegdemy The Academy 15 engaged in posilii'e endeavors in tryin8 10 introduce the pristine message of Islam and to educale Muslims and non-muslims alike on various aspects of ihe religion. Our current activities and services Include- Evening Madwah (l$lmi¢ Edu¢tlODal elsges)- The Mad[h consists of approximately 350 children (both knys and girls) aged 6-16 who are laughi a variety of subjects rangin8 from Qur'an, Aqeedah, Seerah. Fiqh. Akhlaq (Good Characler) etc. operating Mon - Fri 5pm - 7pm and Sal- Sun l Oam to Ipm and 3pm 10 6pm on a weekly basts. Hifdh (Qur'an memorlstlon) Cl*ss- Aid International UK has a Hifdh class operating weekdays and weekends. This course is designed lo caier for each individual studenl according to his capabilities and poleniial. wilh an emphasis on the importance of TaJ.1d (Qur arkic Phonelics I Inlonalion} and rules of re¢itation. The syllabus has been prepared in a manner thai will enable a stud¢nt to memorise the entire Qur'an {approximai¢ly over 6,000 verses) and retain it. Alongside ihe Hifdh. a lol of emphasis and trdining IS given on spiritual and moral developmeni. io ensure ihese children who will graduale as Huffadh will have the qualiti¢s and ¢haraclerislics expecled from a Hafidh. The above classes cater for all types of ¢hildren and have proven io be instrumentsl in safeguarding and eiihancing the religious and moral w¢ll-being of the those who attend. Tajweed cla¢8- This class enables the siudenis io learn ihe correci pmnuncialion of the Arabic letters with all its qualities and adorn Iheir rlIatIOn of the Glorious Qur'an with 811 th¢ n¢¢essary rules. Basie 151Amic Edueglion CIAsJes- The topics Mudied are the following: Aqeedah.. Stud)'ing the foundational beliefs of Islam. Fiqh.. Studying the rules pertaining to ¢l¢anlin¢ss and purity (Wudhu, Ghusl elc). Rules pertaining to worship, Salah, Fastin8, Zakah & Haii. Rules pertaining to Qurbani. Aqiqah et¢. STrxb: Taking the students on a journ¢y through the blessed life of the greatest Prophet of Islam Muhammad Im<n'p¥ucv and blessings be upon him). Hadith: Studying the traditions of Prophet Muhammad (maypeace Imd blessings be him). Advanced Islamic Education Classes- A more advanced level of Islamic education is Impart to th¢ students corresponding wilh the study. The topics studied in this course the following= T4fseer= Studying sele¢l¢d Chapiers ofthe Qur'an with detsiled commentary. giving an insight to variou5 Important content of the Glorious Qurfan. Hadee¢h: A number of chapters related to various pects of a person's life are tsught from Ma'arif-ul-Hadii h with delAiled commenthry. Fiqb: The classical EKKik of Hanafi Fiqh, Nur-ul_Id8h is used as primary text to give an insight to basi¢ every day rnlings related io a person's cleanliness. Salaah. Fasting. Hail etc. - Aqeedah: The fundamental beliefs of Islam are explained. Page S of14
AID INTERNATIONAL UK Regis¢tred Charity NMber. 1120987 Trustees, Annual Report Sirah: The biogrdphy of the blessed life of Prophet Muhammad (mpeace and blessings be upon hiifvi) is studied in detail. There were 26 members of staff en8ag¢d in delivering ihe educational aclivilies described above. Religious and 80¢i81 advice- The Academy provides supwrt and guidance to the cornmvnity through the medium of email. phone and direci meelings. EDUCATIONAL TRIPS & ACTIVITIES Sports getivities- Fulfilling its ObjIlve$. Aid Intern8tion81 UK regularly organised sports events lo Ial parks for the sludents and other days were spent on in-house fun educational activilies. HIGHLIGHTS OF THE YEAR Fundraising The Charity has been fundraisin8 from the community lo fulfill ihe charity objectives. Annual Prtze Giving Jalsah The charity held prize 8ivin8 and ¢ompl¢tion ¢erunonies ev year. These events are open to the parents and public io allow them to remain inforn]ed of the academy's educational activities. Page 6 of 14
AID INTERNATIONAL UK Registered Charity Number. 1120987 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trust¢¢s are r¢swJnsible for preparing the Trustees, Annual Report and the financial statements in accordan¢e with applicable law and Uniied Kingdom Accounting Siandards IUnTted Kingdom Generally Accepted Accountin8 Practice) and the laws applicable to chartti¢s in England and Wales. The financial statemeiils for each financial year must give a true and fair view of the stsie of affairs of the charity and of the incomin8 resources and applicaiion of resources. In preparing these financial siaiement5, the trustees are required to.. Select suitable accounting wlicies and then apply them consistently. Observe the methods and principles in the Charities SORP 2016 (FRS 102); Make judgements and estimates ihat are reanable and prudent: State whether applicable UK Accounting Standards hav¢ be¢n followed. subjeci to any material departures disclosed and explained in the financi81 statements. Prepare the financial statements on the goin8 concern basis unless it is inappropriate to presume that the charity will ¢onlinue in operntion. 'rhe tru51ees are responsible for keeping adequaie accounting records ihat dis¢lose with asOnable accuracy al any lime the financial position of the charity and enable them to ensure that ihe financial Sthlements comply wilh the Charities Act 2011. the Charity Accounts and Reports Regulalions 2008 and ihe provisions of the Irusi deed. They are also responsible for safebiuarding ihe assets of the charity and hence, taking reasonable steps for ihe prevenlion and dete¢lion of fraud and other irreBulaTilies. Approval Approv¢d by Ihe Irustecs on 17 July 2024 and Signed on th¢ir behalf by.. Signature.. Full Name.. Mr Mohammed Azizul Hoque Position.. Trustee Date.. 1710712924 Page 7 of 14
AID INTERNATIONAL UK Registered Charity Number: 1120987 INDEPEIYDEIYT EXAMINER'S REPORT TO THE TRUSTEES OF AID INTERNATIONAL UK I report ro the trusiees on my examinalion of the accounts of the aFM)v¢ charity ('Yhe Trust") for lh¢ year ended 31 October 2023. Re8ponsibili¢ies and basis of report As th¢ iharily'5 truslees. you are responsible for ihe preparation of the accounts in 8ccordanc¢ with the r¢quir¢menis of the Charities Act 2011 ('Ihe Aci"). I report in respect of my examination of the Trnsi's accounts Caled out under seciion 145 of the 2011 Act and in carying oui my examinaiion, I have followed all the applicable Direclions given by the Charity Commission under section 145(5Xb) of the Aci. Independent examintr'y statement Since the charity's gross income exceeded £250.000 and l am qualified to undertake ihe examination by being a qualified member of the Institute of Chanered Accountsnis in England and Wales. I have compl¢led my examination. l Confirni ihai no material matters have come to m) attention in conne¢lion with the examination. which gives me cause to believe Ihal in any malerial respect= The accounting records were not kept in accordance wilh section 130 of Ihe Charities Act. or The accounts did not accord with ihe 8ccountin8 r¢¢ords; or The ac¢ounls did noi comply with th¢ applicable requiremenis concerning th¢ forni and content of acLounts set out in the Chariiies (Accounts and Reports) Regulaiions 2008 other than at)y requirement that Ihe accounts give a 'true and fair view h1¢ is noi a matter considered &$ part of an independent examination. I have no Concern5 and have Come across no other matters in conli0n with the examination lo which, attention should be drawn in Ihis report in order to enabl¢ a proper understanding of the accounts io be r¢aih¢d. Q S Siddiqul FCCA Siddiqui & Co. Chartered Certified Accouniant5 414 Barking Road London El Date.. 17/07r2024 Page 8 of 14
AID INTERNATIONAL UK Registered Charity Number: 1120987 STATEMENTS OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2023 Unrestri¢¢ed Funds 2023 Restrlettd Funds Total Funds 2023 TotAI Funds 2022 Note 2023 Income Donations and voluntary income Fees and other collections Books sale income Other income Coronavirus Job retention scheme 46.888 207,098 5.041 212 46.888 207.098 5,041 212 131,735 178,775 3.040 390 (CJRS) 259239 239239 313,940 To¢al income Expendlture on: Donations and Human help relief S8larie5, NIC and sessional stsffs Depreciation Rellt and hall hire Printing, Stationery, and publications Insurance Accountancy fee Repair5. Maintenance and cl¢anin8 l elephone Bank charges Books and material Subscription fees Other expenses 39.037 187.819 334 11,000 722 827 600 240 194 1.506 3.494 187 54 39,037 187,819 334 I 1,000 722 827 600 240 194 1,506 3,494 187 54 128.340 165,643 438 1,000 674 759 600 240 176 2.360 1,610 396 95 Tot¥1 expendi¢yre 246,014 246,014 312,331 Net income l(expenditure) 13225 13225 1,609 Net movemeDt ID funds for the year 13325 13225 1,609 Total funds at l Novemkr 202211 November 2021 88.499 88,499 86,890 Total fund$ 4131 O¢¢ober 2023131 October 2022 101.724 101.724 88,499 The notes on pages I I to 14 fomi part of these financial sthtements. Page 9 of14
AID ITERNATIONAL UK Registered Charity Number: 1120987 BALANCE SHEET AS AT 31 ocfoBER 2023 2023 2022 Nott Fixed a5setS Tangible fixed assets 335 669 Total Ilxed Assets 335 669 Current et8 Stock Debtors Cash at bank and in hand 1.355 850 119.786 103.843 104,693 Creditors.. amounis falling due iihin one year {19.752} (16,863) Net ¢urreDt a$sets 101,389 87.830 Net gsyets 101,724 88.499 Charity fvnds Restricted funds Unrestricted funds 101.724 88.499 Total fundg 101,724 88,499 The financial Stslements have b¢¢n approved by the Board of Trust¢¢s on I P July 2024 and were signed on ils behalf by: Mohammed Azizul Hoque | Trustee The notes on pages I I to 14 forni part of these financial statements. Page 10 of 14
AID ITERNATIONAL UK Registered Charity Number: 1120987 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 Accounting policies Gener41 Information Aid Intemational UK is a registered charity. The address of the regisiered 01¢¢ is given in th¢ charity information on page l of ihese financial ststem¢nts. The nature of the charity's operations and principal activities are set out on page 2. b) Basis of preparation of financial s1g¢ements The financial staiements have been PrePad in accordance with Ac¢ounting and Reporting by Charities: Ststemeni of Recommended Praciice applicable lo charilies preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014. the Financial Reporting Standard applicable in the Uniied Kingdom and Republic of Ireland (FRS 102), the Charities A¢t, and UK Generally Accepied Practice as it applies from l January 2015. The financial Matemenls have been prepared to 8iv¢ a 'lrue and fair. view and have departed from Charities (Accounis and ReFK)rts) Regulalions 2008 only to the extent required to provide a 'tru¢ and fair view.. This departure has involved following Accounting and Reporting by Charities preparing their ac¢ounls in accordance with the Financial Reporling Standard applicable in the UK and Republic of Ireland {FRS 102) issued on 16 Jul). 2014 raiher than ihe Accountin8 and Rew)rting by Charities.. Stalemenl of Recommended Practice effeciive from l April 2005 which has since been wiihdrawn. The financial stalements a prepared on a goinB concern basis under th¢ historic81 cost wnvenlion. modified to include investment property at fair value. The financial statements are prepared in Pound Sierling (£) which is the functional currency ofthe charity. The significanl accouniing policies applied in Ihe preparaiion of these financial ststements are sei out below. These lICIeS have bc¢n consistently applied to all years presented unless otherwise stated. Fund aeCOUDting Unrestricted funds arc funds which are available for use at the discretion of the trustees in furtherance of the general ObJ11VeS of the Charity and which have not been d¢signaled for her purposes. Restricted funds are funds which are io be used in accordanc¢ with specific restrictions imposed by donors which have been Taised by the Charity for particular purposes. d) Going Concern The financial statements have en prepared on a going concern basis as the trustees believe that no material uncertaintie5 exist. The trnstees have considered the level of funds held and the expected level of income and expenditure for 12 months froTn authorising these financial ststements in arriving at this conclusion. Page 11 of14
AID INTERNA TIONAL UK Registertd Charity Number: 1120987 Notes to the financial $tatements for the year ended 31 October 2023 Judgements and key sources of utimatlott ytt¢erL*inty Accounting ¢slimat¢s and judgemenis are coniinually evaluated and are based on historical experi¢n¢e and other factors, including expeciaiions of future events thai are believed to be reasonable under the circumstances. The key estimatel judgement excrcised in prepardtion of Ihes¢ finan¢ial slatements is relaling to useful life of the building acquired during the year. Income Income is recognised when the charity has entitlement lo the funds, any perforniance conditions attached to the items of income have been mei, il is probable ihal the income will be received and the amount can be measured reliably. Donaiions are recognixd when th¢ charity rettives them. Fees Income is recognised on actual basis. g) F.xpenditvre Liabililics are recognized where it is more likely than not ihal thcr¢ is a legal or constructive obligation commitling the charity 10 pay out resources and the amounl of Ihe obligation can be measured with reasonable certainly. All expenditure is accounted for on an a¢crnals basis and has been included under expense caiegories ihat aggregate all costs for all(Kaiion io a¢tivilies. Where cosi cannoi be direcil), allribuied to particular activities they hai'e been allocated on a basis consisteni wilh ihe use of the resources. b) TAxation The charity is exempt from tsx on ils charitable aclivities. Tanglble flxed Issels Tangible fixed asset5 ar¢ stated at historirnl cost 1¢55 aUMulated depreciation and any accumulated impairnient losses. HistOTical cost includes any expenditure Ihal is directly attributable io bringing the asset to the location and condition necessary for il to be capable of operaiing in the manner iniended by management. Depreciation is charged so as to allocate the cost of assels less their residual value over their estimaied useful lives as indicated below.. Equipm¢nt- 250/0 per annum straight line The assets residual valu¢s useful lives and depreciation methods are reviewed annually. J) Investment property Investment prortY is shown at fair value. Any 888re88te surplus or deficit arising from changes in the fair value is trdnsferred to the statement of financial activities. Page 12 of 14
AID INTERNATIONAL UK Registered Charitv Number: 1120987 Notes to tbe financial statements for the year ended 31 (k¢ober 2023 k) Debtors Prepayments are valud ai ihe Ount prepaid. Accrued incom¢ is measured at the amount duc to be received. i) Creditors Ind provisions Creditors and provisions are recognised where ihe charity has a present obligation resulting from a past event that will probably result in the transfer of future funds lo a third party and the amount due io settle the obligation can be measured or estimated reliably. Creditors and provisions are nom)Ally recognized at their settlemeni amount after allowing for any trade dis¢ounls du¢. Credilors also includ¢ fees received in advance. Trnsteej, •nd key mnEement The ¢harity considers its key management per)nnel wmprise of trustees. During 2022.23. One Iruslees (Mr Azizul Hoque) were paid or received a payment of £20,862 (2022.. £17,539) from ihe educaiion progrdmrne for teaching with the charity. The trustees did not hav¢ any expenses reimbursed durin8 th¢ y¢ar 2022-23. Staff costs 2023 2022 The average monthly number of employees during the year was as follows.. 26 25 No employees ¢¢i¥¢d emolumenis in excess of £60,0(K). Tangible fixed &ssets Equipment Total Cost Ai l November 2022 Addilion5 during the period Ai 31 (ktober 2023 4.424 4.424 4,424 4A24 Depre¢ia¢ion Ai l NoN'ember 2022 Additions during the period At 31 October 2023 3,755 3.755 334 4,089 4,089 Net Book Value At 31 October 2023 335 335 Ai 31 October 2022 669 669 Page 13 of14
AID INTERNATIONAL UK Registered Cbarity Number: 1120987 Notes to the fiD%ncig1 s¢4lements for the year ended 31 Ortober 2023 Debtors 2023 2022 Other Debiors Totgl Credi¢ors: Amounts falling due within one year 2023 2022 Other Creditors Accruals Taxation and Social Security Wages 600 600 3.017 12.646 600 2,027 17.125 19,7.$2 16063 Statement of funds Broughi Incoming Resovr¢ey Forward Regour Expended Carried FonvArd Restricl¢d funds Unreslricled funds 88.499 259.239 (246,014) 101,724 Tot*1 of fund$ 499 259239 {246,014) 101,724 Page 14 of 14