Registered in England and Wales Company Number : 6799895 Charity Number : 1129448
## **Majlis Ansarullah (UK) Limited**
Accounts for the year ended 31 December 2020
## MAJLIS ANSARULLAH (UK) LTD ANNUAL REPORT AND ACCOUNTS for the year ended 31 December 2020
REFERENCE AND ADMINISTRATIVE DETAILS
## **Trustees/ Directors:**
Dr Chaudhry Ijaz Ur Rehman Mr Zaheer Ahmad Mr Mansoor Ahmad Sydney Saqi Mr Muhammad Mahmood Khan Mr Khalid Mahmood
Registration Number 6799895 Charity Registration Number: 1129448 Other names of the Charity
Majlis Ansarullah Association UK or "MAA"
Principal and Registered Office: 33 Gressenhall Road London SW18 5QH Independent Examiner: Mr. Zeeshan Bhatti, ACA Marshall House 124 Middleton Road, Morden (London), SM4 6RW Bankers: NatWest/ Santander
Website
www.ansar.org.uk
Page 1
MAJLIS ANSARULLAH (UK) LTD DIRECTORS' ANNUAL REPORT for the year ended 31 December 2020
The Board of Directors (who are also Trustees of Majlis Ansarullah (UK) Ltd for the purposes of Charity law) present their report and the financial statements for the period ended 31 December 2020.
## **Structure, Governance and Management**
Majlis Ansarullah (UK) Ltd is a company limited by guarantee and was registered on 23 January 2009. It is governed by the Memorandum and Articles, as well as the charity Trust Deed. Beyond the legal framework, the organisation complies with the international constitution of Ahmadiyya Muslim Association (referred to in the accounts as "Headquarters") and as such is directly responsible to Hadhrat Mirza Masroor Ahmad, the Fifth Successor of Hadhrat Mirza Ghulam Ahmad of Qadian, India, the Promised Messiah and Founder of the Ahmadiyya Muslim Community. The current Head of the community will hereafter be referred to as 'Hadhrat Khalifatul Masih'.
The Directors/ Trustees are members of a Management Committee ("Majlis Aamla") that has the responsibility for the administration of the charity. Two of the Directors / Trustees, being the President ("Sadr") and Vice-President ("Naib Sadr Safe Doem"), are elected at a Consultative Council ("Majlis Shura") subject to the approval of Hadhrat Khalifatul Masih and serve for a period of two years. The Sadr also serves as the Chairman of the Board of Directors. The remaining Trustees / Directors and office bearers in the Majlis Aamla are appointed by the Sadr, again subject to the approval of Hadhrat Khalifatul Masih. The Majlis Shura is held each year and the Majlis Aamla meet on a monthly basis.
All Trustees / Directors are trained 'on the job' as it were. Regular meetings are held to define roles, responsibilities, objectives and targets. All office bearers, including those who are members of committees running local branches, throughout the UK, are kept up to date with circulars, and a refresher course every year.
## **Objectives and Activities**
The principal objective of the charity is to practise and propagate Islam as expounded by Hadhrat Mirza Ghulam Ahmad through its members, who are Ahmadi Muslim men over the age of 40. This includes training and education of members and their families, and also the generation of funds for other charities through its annual charity walks.
## **Public Benefits**
Examples of the public benefits include Majlis Ansarullah promoting inter-faith dialogue and understanding, by organising debate sessions throughout the country. Money is raised for local charities as well as those which are household names to assist in the relief of poverty, sickness and other suffering. The association tries to help those members of the organisation and in the wider society who are unemployed with vocational training.
## **Achievements and Performances**
A detailed document of the activities during the year is published separately and on its website www.ansar.org.uk. Majlis Ansarullah Association was active in its work in propagating Islam and serving humanity. It also organised and funded the Charity Walk for Peace, a registered charity.
## **Financial Review**
The charity raised £708,779 (2019: £598,900) from members contributions during the year and together with other income, total funds received amounted to £859,646 (2019: £753,738). In addition, members contributed £[ NIL ] (2019: £NIL) to a restricted Mosque Fund. Other than the contribution to the Ahmadiyya Muslim Association Headquarters, funds were mainly expended on annual convention and Charity Walk for Peace as well as activities throughout the UK in furtherance of the charity's objectives.
In accordance with Headquater's instruction, surplus funds not used in the year are set aside as restricted funds to be used with Headquater's approval. No transfers were made during the year.
Page 2
MAJLIS ANSARULLAH (UK) LTD DIRECTORS' ANNUAL REPORT for the year ended 31 December 2020
## **Reserves Policy**
The unrstricted reserves are primarily represented by the tangible fixed assets. The charity has sufficient reserves to carry on its activities for the next year and has plans to collect additional funds to meets its liabilities in the normal course of business.
Restricted reserves are mainly represented by surplus funds at the discretion of the Headquters and funds collected for a Mosque project in Wales. In previous years, the Directors have decided that funds raised for the Mosque project and stated in Conditional Income in prior years are to be included in Restricted funds.
## **Plans for the Future**
The Trustees are confident of increase in funds and activities as membership is forecast to increase in future years. This will enable it to continue to meet its responsibilities both to its members and to the wider public.
## **Management of Risk**
The Management Committee has identified the major areas of risk to which the association is exposed and have established appropriate systems and procedures to manage and mitigate those risks.
## **Statement of Trustees' Responsibilities**
The Trustees/Directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the Directors to prepare financial statements for each financial period. Under that law, the Directors have elected to prepare the financial statements in accordance with United Kingdom Accounting Standards and applicable law (United Kingdom Generally Accepted Accounting Practice). Under company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of resources of the Charity for that year. In preparing these financial statements, the Directors are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments 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 a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Directors are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.
## **Small Companies Provisions**
This report has been prepared in accordance with the special provisions for small companies under the Companies Act 2006 and have not prepared the strategice report.
Approved by the Board of Directors on 27 September 2021 Signed on behalf of the Board of Directors:
Dr Chaudhry Ijaz Ur Rehman Chairman Majlis Ansarullah (UK) Ltd
## **REPORT OF THE INDEPENDENT EXAMINAR TO THE MEMBERS OF MAJLIS ANSARULLAH (UK) LTD**
I report on the accounts of Majlis Ansarullah (UK) Ltd for the year ended 31 December 2020, which are set out on pages 5 to 10.
## **Respective Responsibilities of Trustees and Examiner**
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAP.
Having satisfied myself that the Charity is not subject to audit under the company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the Charities Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act ; and
- 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 Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations 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 no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with my examination, no matter came to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
Mr. Zeeshan Bhatti, ACA Marshall House 124 Middleton Road, Morden (London), SM4 6RW **Date 27 September 2021**
## MAJLIS ANSARULLAH (UK) LTD BALANCE SHEET As At 31 December 2020
|MAJLIS ANSARULLAH (UK) LTD
BALANCE SHEET
As At 31 December 2020||||
|---|---|---|---|
||**Notes**|**2020**|**2019**|
|||**£**|**£**|
|**Fixed assets**||||
|Property|3|1,219,294|1,182,211|
|Furniture & Equipment|3|14,902|4,319|
|Computer Equipment|3|9,115|12,154|
|||1,243,311|1,198,684|
|**Current assets**||||
|Debtors and prepayments|4|221,075|217,522|
|Inventories||10,071|10,071|
|Cash at Bank|5|688,666|139,939|
|||919,812|367,532|
|**Creditors, amounts falling due within one year**||||
|Accrued expenses and other creditors|6|222,344|52,968|
|Current portion of term loan|9|33,240|33,240|
|||255,584|86,208|
|**Net Current Assets**||664,228|281,325|
|Non-current portion of term loan|9|443,484|463,990|
|**Net Assets**||1,464,055|1,016,548|
|**Represented by**||||
|**Funds**||||
|Unrestricted|8b|969,976|552,645|
|Restricted|8a|494,079|463,903|
|||1,464,055|1,016,548|
## **Audit Exemption Statement**
For the year ended 31 December 2020 the company was entitled, as a small company, to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The Trustees consider that the charity is entitled to exemption from the requirement to have an audit under section 144 of the Charities Act 2011 and that members have not required the charity to obtain an audit.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 and Section 130 of the Charities Act 2011 with respect to accounting records and preparation of accounts.
These financial statements on pages 5 to 10 were approved by the Board of Directors and authorised for issue on 27 September 2021 and are signed on their behalf by:
Dr Chaudhry Ijaz Ur Rehman Chairman Majlis Ansarullah (UK) Ltd
The notes on pages 8 to 10 forms intergral part of these accounts
## MAJLIS ANSARULLAH (UK) LTD STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure Account) for the year ended 31 December 2020
|**Notes**
**Income**
**Income from donations**
Members Contributions -membership
Members Contributions- annual convention
Subscriptions for Publications
**Other Income**
**Total Income**
2
**Resources expended**
**Expenditure**
**Expenditure on Raising Funds**
Funds donated to Charity Walk for Peace
**Expenditure on Charitable Activities**
7
**Total Resources Expended**
**Net Movement in funds**
**Funds Brought Forward**
**Movement in Mosque Fund**
8a
**Net funds carried forward**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2020**
**2020**
**2020**
**£**
**£**
**£**
554,531
554,531
134,974
134,974
19,274
19,274
708,779
-
708,779
124,244
30,176
154,420
**833,023**
**30,176**
**863,199**
49,588
-
49,588
366,104
-
366,104
**415,692**
**-**
**415,692**
**417,331**
**30,176**
**447,507**
552,645
463,903
1,016,548
-
-
-
**969,976**
**494,079**
**1,464,055**|**Total Funds**
**2019**
**£**
484,945
97,383
16,571|
|---|---|---|
|||598,900
154,838|
|||**753,738**|
|||9,153
642,481|
|||**651,634**|
|||**102,104**
914,443
-|
|||**1,016,549**
|
The notes on pages 8 to 10 forms intergral part of these accounts
Page 6
## MAJLIS ANSARULLAH (UK) LTD STATEMENT OF CASH FLOWS for the year ended 31 December 2020
|**2020**
**£**
**Cash flows from operating activities:**
Net cash provided by operating activities
Note A
645,637
**Cash flows from investing activities:**
Net cash used for additon to Fixed Assets
( 76,404)
**Cash flows from financing activities:**
Net movement in loan
20,506
-
Change in cash and cash equivalents in the reporting period
548,727
Cash and cash equivalents at the beginning of the reporting period
Note B
139,940
Cash and cash equivalents at the end of the reporting period
Note B
688,666
**_Note A: Reconciliation of net movement in funds to net cash flow from operating activities_**
447,507
Adjustments for:
Depreciation
31,777
(Increase)/Decrease in debtors
( 3,553)
(Increase)/Decrease in stock
-
(decrease)/Increase in creditors
169,906
**Net cash (used in)/provided by operating activities**
645,637
**_Note B: Analysis of cash and cash equivalents_**
Cash at bank
688,666
Overdraft facility repayable on demand
-
Total cash and cash equivalents
688,666
**Net movement in funds for the reporting period (as per the**
**statement of financial activities)**|**2019**|
|---|---|
||**£**
(107,819)|
||( 750,000)|
||497,230|
||( 360,589)
500,529|
||139,940|
||102,104
27,545
-
-
( 528)|
||129,121|
||139,939
-|
||139,939|
Page 7
MAJLIS ANSARULLAH (UK) LTD NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
## **1. Registration and Charity Status**
Majlis Ansarullah (UK) Ltd is a company limited by guarantee and was registered on 23 January 2009 when it assumed the operations of Majlis Ansarullah Association, an auxiliary organisation of the Ahmadiyya Muslim Association (a Registered Charity with No. 299081) with effect from 1 January 2009. The registered address is 33 Gressenhall Road, London SW18 5QH. It is governed by the Memorandum and Articles, as well as the charity Trust Deed. Beyond the legal framework, the organisation complies with the International constitution of Ahmadiyya Muslim Association (referred to in the accounts as "Headquarters").
## **2. Accounting policies**
## **General**
The financial statements have been prepared in accordance with 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 2017) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Incoming Resources**
Voluntary income represents amounts contributed by members is recognised when the charity is entitled to it based on collection statements that have been received. Part of the voluntary income is designated for contribution to Headquarters.
## **Expenditure and Liabilities**
Expenditure is recognised when there is an actual transfer of economic benefits as a result of past transactions or events, or if there is a probable transfer, in which case the related liability is also recognised.
## **Funds structure**
Restricted funds are spent in accordance with specific instructions of the donor or otherwise as approved by Headquarters. Unrestricted funds comprise income which the Management Committee are free to use for any purpose in furtherance of the objectives of the Charity.
## **Fixed assets and depreciation**
Furniture & Equipment is capitalised and depreciated at 25% reducing balance basis. Computer Equipment is capitalised and depreciated at 25% reducing balance. Bulding is capitalised and depreciated at 5% reducing balance basis.
Freehold property is not being depreciated as the Directors/ Trustees are of the view that its value will rise. The estimated effect of depreciation would be to increase resources expended by approximately £11,317 (based upon a useful economic life of 40 years).
## **Inventories**
Inventories represent books purchased for propogation and are stated at cost.
Page 8
## MAJLIS ANSARULLAH (UK) LTD NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
## **3. Tangible fixed assets**
|**3. Tangible fixed assets**||
|---|---|
|Cost as at 1 January 2020
Additions during the year
Cost as at 31 December 2020
Depreciation as at 1 January 2020
Depreciation charged for the year
Depreciation as at 31 December 2020
Net book value as at 31 December 2020
Net book value as at 31 December 2019|**Furniture &**
**Computer**
**Total**
**Equipment**
**Equipment**
**£**
**£**
**£**
**£**
1,202,711
53,777
43,773
1,300,261
60,854
15,550
-
76,404
**Property (land**
**and building)**|
||1,263,565
69,327
43,773
1,376,665|
||20,500
49,458
31,619
101,577
23,771
4,967
3,038
31,777|
||44,271
54,425
34,657
133,354|
||1,219,294
14,902
9,115
1,243,311|
||1,182,211
4,319
12,154
1,198,684|
The property named "Sarai Ansar" is currently registered in the name of the Trustees of Ahmadiyya Muslim Association UK (a registered charity with Registration No. 299081) on behalf of Majlis Ansarullah UK Ltd. The Majlis Ansarullah UK is an auxillary organisation of Ahmadiyya Muslim Association UK.
During the previous year, The Majlis Ansarullah UK have mortaged 29 Alma Lane Upper Hale Farham Surrey ("the Property") against term loan . Refer note 9.
|**4. Debtors and Prepayments**
Receivable from affiliated organisations
Accrued income|**2020**
**2019**
**£**
**£**
217,522
217,522
3,553
-|
|---|---|
||221,075
217,522|
|**5. Cash at Bank**
Cash at Bank, as stated
Cash at Bank, Mosque project
**6. Trade and other creditors**
Payable to Charity Walk for Peace
Accrued Expenses and Provisions
Other creditors|**2020**
**2019**
**£**
**£**
580,559
39,553
108,107
100,386|
|---|---|
||688,666
139,939|
||**2020**
**2019**
**£**
**£**
-
-
221,088
51,183
1,256
1,785|
||222,344
52,968|
Page 9
## MAJLIS ANSARULLAH (UK) LTD NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020
## **7. Expenditure on Charitable Activities**
|**7. Expenditure on Charitable Activities**|||||
|---|---|---|---|---|
|**Donations made to other charities**
Share for Headquarters' activities
Regional meetings and activities
Annual convention and sports
Mosque construction grants
Propagation and debates sessions
Hospitality and community services
Education and training
Literature and publications
Education scholarships
Telephone, postage and stationery
Depreciation
**Governance Costs**
Examiner fee
Office and general costs
**8a. Restricted Funds**
Restricted Funds, Unadjusted 1 January
Adjustment for Mosque Fund
Restricted Funds, restated 1 January
Movement in Mosque Funds
Payments from the Mosque Fund
Restricted Funds as at 31 December|**Direct**
**Costs**|**Support**
**Total Funds**
**Costs**
**2020**
**£**
**£**
138,633
55,205
25,330
-
944
7,037
9,707
39,803
7,500
2,719
2,719
31,777
31,777
-
-
47,449
47,449
**81,946**
**366,104**
**2020**
**2019**
**£**
**£**
463,904
421,362
463,904
421,362
30,176
8,526
-
494,080
412,836
-
51,068
**494,079**
**463,904**||**Total Funds**
**2019**|
||**£**
138,633
55,205
25,330
-
944
7,037
9,707
39,803
7,500|**£**
**£**
138,633
55,205
25,330
-
944
7,037
9,707
39,803
7,500
2,719
2,719
31,777
31,777
-
-
47,449
47,449||**£**
113,529
81,050
262,357
-
23,631
13,182
19,805
11,986
9,717
4,513
27,544
1,000
74,168|
||**284,158**|**81,946**
**366,104**||**642,481**|
|||**2020**
**£**
463,904
463,904
30,176
494,080
-
**494,079**|||
||||421,362
8,526
-||
||||412,836
51,068||
||||**463,904**||
In prior years, the directors have taken the view that funds collected and disclosed as conditional items in prior years are best included in Restricted Funds. Accordingly, funds raised for a Mosque project in Wales on behalf of the Headquaters over many years have been included in Restricted Funds and related balance in the bank has been included in the Cash at Bank figure in the Balance Sheet.
## **8b. Unrestricted Funds**
|**8b. Unrestricted Funds**
Unrestricted Funds, 1 January
Income
Expenditure
Adjustment for Mosque Fund
Unrestricted Funds as at 31 December
**9. Bank Loan**
Term loan
Less: current portion
Non current portion|**2020**
**£**
552,645
833,023
( 415,692)
-
**969,976**
**2020**
**£**
**476,724**
**33,240**
**-**
**443,484**|**2019**
**£**
493,081
702,670
( 651,633)
8,527|
|---|---|---|
|||**552,645**|
|||**2019**
**£**
**497,230**
**33,240**
**-**|
|||**463,990**|
During the previous year, the Company has obtained a loan amount of £500,000 for a period of 60 months. The purpose of the term loan is to assist the Company with the purchase of 29 Alma Lane Upper Hale Farham Surrey ("the Property"), refer note 3. The loan carries interest at market rate.
## **10. Trustees' Salaries and Expenses**
No Trustees were paid any remuneration but are reimbursed for any travel and related costs. No employees were paid above £60,000.
## **11. Average Number of Employees**
The Charity had 1 employee during the year (2019: 1 employee)
Page 10