## **JAM'IYYAT LUTFIL-LAHI UK**
## **TRUSTEES' REPORT**
The Trustees present their report together with the accounts for the year ended 30 June 2024. The accounts have been prepared in accordance with the Statement of Recommended Practice 2005 and other applicable laws.
## **Structure, Governance and Management**
The charity is constituted under a Trust Deed with registered charity number 1121159.
## **a) Method of Appointment or Election of Trustees**
The management of the organisation is the responsibility of the Trustees who are elected and coopted under the terms of the Trust Deed.
## **b) Policies Adopted for the Induction and Training of Trustees**
The induction process for any newly appointed member of the trustees comprises an initial meeting with other Chair and other Trustees, followed by a series of short meetings with the members in Charge, on the powers and responsibilities of the Trustees.
## **c) Organisational Structure and Decision Making**
The Charity is organised so that the Trustees meet regularly to manage its affairs There is an administrator/account personnel that handle the daily affairs of the charity.
## **d) Risk Management**
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate our exposure to the major risks.
**Page 1**
## **JAM'IYYAT LUTFIL-LAHI UK**
## **Obiectives and Activities**
## **a) Policies and Objectives**
The objectives of the organisation is to propagate Islam and the promotion of communal love in accordance with the teachings of the Holy Quara, through the holding of prayer meetings, lectures, conferences, distributing of literature and prints, broadcasting and such charitable means as the trustees consider appropriate; and the relief of poverty by such charitable means as the trustees consider appropriate.
## **b) Strategies for Achieving Objectives**
The Charity has adopted the following strategies for achieving the above objectives: Organising seminars and events with proven speakers and faithful scholars to guide members in the various aspects of the Islamic faith; and support for other charities and Islamaic events.
## **c) Activities for Achieving Objectives**
Advancement of Islamic faith Community outreach events. Provision of welfare support to members. Provision of support to other charities. Conferences and Events.
## **d) Grant making Policies**
In line with the object of the charity, to relief poverty and the advancement of Islamic faith The charity has a policy of supporting other charity organisations and other public events, the congregation who are in need, (this is at the discretion of the trustees).
## **e) Volunteers**
The charity is grateful for the good efforts of its volunteers who are involved in service provision. The charity has a volunteer coordinator to ensure that best value is derived from the sterling efforts of our volunteers.
**Page 2**
## **JAM'IYYAT LUTFIL-LAHI UK**
## **Achievements and Performance**
## **a) Review of Activities**
The charity is consolidating the gains of previous development and has successfully ministered to the needs of various social groups within and outside the congregation. The charity provides forum for manpower development for its members to be equipped, educationally, socially and spiritually. It offers various counselling sessions to the needy, unemployed, and educational and makes referral whenever the need arises.
The charity provides counselling services to members of the community. We have also embarked on various training programmes to equip more volunteers with the relevant counselling skills that will help them serve the community better. We continue to support and encourage young people by providing a Youth Sessions where teenagers meet on periodiv basis under a caring, supportive and encouraging atmosphere.
The charity still continues to fulfil its main objectives, by creating facilities to help develop persons, spiritually, mentally and physically. We have invested time, energy and money into activities and programmes that has helped prevent youth crimes, depressions in people, child abuse and such social vices that are eating deep into our society.
## **Financial Review**
## **a) Reserves Policy**
The trustees have established a policy to maintain the organisation's reserves at a level which is at least equivalent to three months operational expenditure and have done so having regards to its manner of operation of likely funding streams. At this level, the trustees feel that they would be able to continue the current activities of the church in the event of a significant drop in funding.
## **b) Principal Funding**
This is provided mainly through voluntary offerings and donations by members and pledges are also taken for specific projects.
**Page 3**
## **JAM'IYYAT LUTFIL-LAHI UK**
## **Plans for the Future**
## **a) Future Developments**
The charity aims as part of fulfilling its main objectives, to continue to explore various ways to propagate Islamic values and communal love in an effective manner. The charity is also looking to grow in membership and continue to develop its members to make life-changing impact in society.
## **Statement of Trustees' Responsibilities**
The Trustees are responsible for preparing the Annual report and Financial statements in accordance with applicable law and regulations.
Company law requires the Trustees to prepare financial statements for each financial year. Under the law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing these financial statements, the trustees are requested to:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and estimates that are reasonable and prudent;
• State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the General Directions given by the Charity Commission. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Approval**
This report was approved by the board of trustees on ......20/04/2025........and signed on its behalf by:
Name:......
Signature:… A K Raheem
Date:…20/04/2025
**Page 4**
**JAM'IYYAT LUTFIL-LAHI UK**
## **Notes to the Financial Statements for the year ended 30th June 2024**
## **1. Accounting Policies**
## **1.1) Accounting Convention**
The Financial Statements has been prepared under the historical cost convention, in accordance with applicable UK Accounting Standards and also with the recommendations in the Statement of Recommended Accounting Practice (SORP) Accounting and Reporting by Charities - issued in October 2000.
The Charity has taken advantage of the exemption of Financial Reporting Standard No. 1 from the requirements to produce a Cash Flow Statement on the ground that it qualifies as a small charity applicable acounting standards and the charities SORP (Statement of Recommended Practice).
## **1.2) Fund Accounting**
General funds are unrestricted funds, which are available for use at the discretion of the trustees in furtherance of the general objectives of the company and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund will then be set out.
## **1.3) Tangible fixed assets**
Tangible fixed assets are included at cost. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful lives as follows :
Fixtures, fittings & equipments 18% reducing balance
## **1.4) Incoming Resources**
Income is mainly from voluntary contributions from members of the Organisation and bank interest received which are included in the financial statements.
## **1.5) Resources expended**
All expenditure is accounted for on an accrual basis and are classified under headings that aggregate all costs related to the category on a consistent basis year to year. Management and administration costs are those incurred in connection with administration of the organisation and compliance with constitutional and statutory requirements.
**Page 9**
## **JAM'IYYAT LUTFIL-LAHI UK**
## **Notes continued...........**
|**2. Fixed Assets**
**Cost**
At 1 July 2023
Additions
Disposal
**At 30 June 2024**
**Depreciation and amounts written off**
At 1 July 2023
Charge for the year
**At 30 June 2024**
**Net Book Value**
**At 30 June 2024**
**3. Creditors**
Other creditors
Accruals
**4. Incoming resources**
Unrestricted
funds
**£**
Lateef, Maulid
donations, Zawiyyah, etc
126500
Madrasah
0
Masjid Project
32,452
Maulid Nabbiy
84,936
243,888|**Motor**
**vehicle**
**£**
0
-
0
-
-
-
**0**
Restricted
funds
**£**
-
3702
3,702|**Fixtures**
**Fittings &**
**Equipments**
**£**
31
-
31
0
-
-
-
**0**
**2024**
**£**
4,575
2,525
**7,100**
**Total**
**2024**
**£**
0
126,500
0
36,154
84,936
**247,590**|
|---|---|---|
**Page 10**
## **JAM'IYYAT LUTFIL-LAHI UK**
**Notes continued...........**
**5. Cost of generating funds in furtherance of the charity's objects:**
|Telephone, Internet & Fax
Insurance
Rent & rates
Honorarium
Travelling & subsisteance
Books & Teaching Materials
Outreach, Advertisement & Publicity
Training, Meetings & Conferences
Volunteers' Expenses
Computer costs & consumables
Hospitality & Welfare Support
Zakatul Fitri
Motor running expenses
Maulid Nabbiy
**6. Management & Administration of Charity**
Charitable donations:
Other donations
Repairs & Maintenance
Masjid Running Expenses & Administration
Bank charges & interests
Lighting & Heating
Cleaning
Printing, Postage & Stationery
Professional fees
Accountancy fees
Sundry Expenses
General expenses
Depreciation:
fixtures & equipments
motor vehicle|**2024**
**£**
-
-
25,320
18,641
39,843
-
-
14,457
7,154
-
45,657
29,416
-
56,961
**237,449**
**2024**
**£**
1760
0
0
0
0
0
0
1,157
-
1,750
0
0
**0**
0
**4,667**|**2024**|
|---|---|---|
**Page 11**
## **JAM'IYYAT LUTFIL-LAHI UK**
## **Accountants / Independent Examiner's Report To The Trustees**
We have examined the financial statements on pages 2 to 12 which have been prepared in accordance with the accounting policies set out on page 4.
## **Respective responsibilities of the trustees and independent examiner**
The charity trustees are reponsible for the preparation of the financial statements.
The trustees consider that an audit is not required for this year (under section 43(2) of the charities Act 1993) (the act).
It is my responsibility to:
- examine the accounts (under section 43 of the Act, as amended);
- follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act, as amended); and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the organisation and a comparison of the accounts presented with those records. It also includes consideration of unusual items or disclosures in the accounts and, seeking explanation from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently, I do not express an audit opinion on the view given by the accounts.
It is my responsibility to form an independent opinion, based on my examination, on those financial statements and to report on my opinion.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 41 of the Act; and
- to prepare acounts which accord with the accounting records and to comply with the accounting requirement of the Act have not been met.
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## For and on behalf of **ACCOUNTANTS AT FIRST HORIZON**
Sign:.. O A Olaniregun
Date:…20/04/2025
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