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2024-12-31-accounts

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

REGISTERED COMPANY NUMBER: 06799895 (England and Wales) REGISTERED CHARITY NUMBER: 1129448

Report of the Trustees and

Audited Financial Statements for the Year Ended 31 December 2024

for

Majlis Ansarullah (UK) Ltd

WISEI Chartered Certified Accountants 14 Morden Court Parade London Road Morden SM4 5HJ

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 10
Report of the Independent Auditor 11 to 13
Statement of Financial Activities 14
Statement of Financial Position 15
Statement of Cash Flows 16
Notes to the Statement of Cash Flows 17
Notes to the Financial Statements 18 to 28

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Reference and Administrative Details for the Year Ended 31 December 2024

TRUSTEES

Mr Mirza Waqas Ahmad Mr Muhammad Mahmood Khan Mr Shahid Latif (appointed 1.1.24) Mr Khalil Yousuf (appointed 1.1.24) Mr Ijaz Tahir (appointed 1.1.24) Mr Okasha Badr Ahmad (appointed 1.1.24)

REGISTERED OFFICE 29 Alma Lane Farnham GU9 0LJ REGISTERED COMPANY 06799895 (England and Wales) NUMBER

REGISTERED OFFICE

REGISTERED CHARITY 1129448 NUMBER

SENIOR STATUTORY AUDITOR Azhar Ahmed

AUDITOR Pertax Accountancy Ltd Quatro House Frimley Road Camberley GU16 7ER

ACCOUNTANT WISEI Chartered Certified Accountants 14 Morden Court Parade London Road Morden SM4 5HJ

BANK National Westminster Bank Plc 1000 Cathedral Square Cathedral Hill Guildford Surrey GU2 7YL

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Majlis Ansarullah (UK) Ltd

Report of the Trustees for the Year Ended 31 December 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. 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

Majlis Ansarullah (UK) Ltd aims to encourage its members to lead righteous lives, spread the teachings of Islam as interpreted by the Ahmadiyya Muslim Community, and foster a sense of service to humanity. The organisation focuses on spiritual, moral, and social development among its members. The objectives of the charity are:

Significant activities, achievements and performance

Majlis Ansarullah (UK) Ltd operates through 19 regions to further its mission, with trustees actively promoting objectives and goals across these areas.

Following are some of the activities carried out by the charity this year:

Refresher courses: Over 1,050 members attended annual courses, presenting their strategic plans for 2024.

Educational programmes: Throughout the year, 12 educational papers were issued to members, with local, regional and national academic competitions engaging participants. Members were educated and encouraged to participate in Ansarullah (the charity) activities through various outreach programmes, events, workshops, seminars and publications.

Quranic education: Monthly Quran classes were held by 108 local chapters, averaging 443 sessions. National Quran quizzes and seminars were also organised, with active participation across 12 regional chapters.

Support for elderly members : The department of welfare (Isaar) carried out various activities and support groups. Weekly check-ins for members over 65, along with more than 651 support meetings and the distribution of fruit baskets, were conducted to combat loneliness in elderly. Over 9,588 food sets were also distributed to the homeless.

Scholarship programmes: Majlis Ansarullah (UK) Ltd provides scholarships or financial assistance to deserving students and enabling them to pursue higher education.

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Majlis Ansarullah (UK) Ltd

Report of the Trustees for the Year Ended 31 December 2024

Workshops and skill development: Members conduct workshops on skills, financial literacy, and personal development to empower individuals to improve their economic standing and career prospects.

Propagation activities (Tabligh): The department worked diligently and organised 190 training workshops, 349 villages were visited, 1921 stalls were organised and 1560 members participated in the training workshops. 251,586 leaflets were distributed in villages and cities to promote peace & harmony and to convey the true and peaceful message of Islam Ahmadiyyat.

Gift of the Holy Quran: As a gift initiative, copies of the Holy Quran were distributed to educational and community institutions.

Health awareness campaigns: National seminars and sports events were held to promote health and fitness and encouraged all Ansar to be physically active and do exercise. Majlis Ansarullah (UK) Ltd organised national sports activities for the benefits of members. National Football tournament was also organised. 10 regional chapters participated in this tournament. In August 2024, national cricket tournament was organised and 10 regional chapters participated in the tournament.

Cycling club: The Ansarullah cycling club held rides across the UK and internationally. The cycling club organised many programmes during the year under the chairmanship of Hafiz Ijaz Ahmad. In Scotland to Mubarak Mosque Ride for Peace Sixteen cyclists embarked on a challenging 600-mile journey from Scotland to Mubarak Mosque over six days. During this ride, cyclists visited different regions to promote cycling and encourage greater participation in the sport, promoting interfaith engagement. The Ride4Peace 2025 tour, organised by the Ahmadiyya Muslim Community in partnership with AMEA Cycling Club (UK) and local authorities, took place across Andalusia with stages in Pedro Abad, Jaén, and Granada. The initiative combined physical endurance with spiritual purpose, aiming to promote peace, unity, and community service while raising funds for humanitarian projects. The Ride for Peace, organised by the Ahmadiyya Muslim Elders Association, is an annual cycling initiative dedicated to promoting unity and spreading the message of peace. Now in its fifth year, the 2024 event saw participants embark on a remarkable 600-mile journey over six days, beginning in Glasgow and concluding in Tilford.

Literature and publications: The magazine (Ansaruddin) was issued after every two months. 6 issues were published during the year and are available both in print and online format at the Majlis Ansarullah (UK) Ltd website.

Digital expansion: The Publications Department is working on a dedicated mobile app to make content more accessible utilising available voluntary resources (reflecting the spirit of sacrifice and service)

Annual convention (Ijtema): The 41st Ijtema convened for 3 days from 27- 29 September 2024 in Hampshire. Recognised as the flagship spiritual gathering, unites Ansar members from across the UK. The Ijtema theme 'My Righteous Servants' encouraged reflection on righteousness amid modern challenges. Over 4,000 Ansar members participated in the event, highlighting the significant reach and impact of the gathering. The Ijtema featured speeches and panel discussions, offering spiritual insight and moral upliftment. Academic competitions took place across multiple halls and were judged by a panel of respected (murrabi-silsila) scholars. A variety of sports competitions including football, cricket, athletics, wrist wrestling, and "strong man" contests brought vibrancy and healthy camaraderie to the Ijtema.

An exhibition Zone on annual convention (Ijtema) featured:

Urdu and English poetry recitations added a reflective and artistic dimension to the event.

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Majlis Ansarullah (UK) Ltd

Report of the Trustees for the Year Ended 31 December 2024

Mosque project: The project originated from a proposal at the annual meeting in 2011, where members advocated for the construction of a dedicated mosque in the Wales and Southwest Region, centred in Cardiff. Named "Bait ur Raheem" (meaning "House of the Most Merciful"). The "Bait ur Raheem'' mosque is fully funded by contributions from Majlis Ansarullah (UK) Ltd members.

Public benefit

The Trustees have taken the Charity Commission's general guidance on public benefit (contained within their guidance publication "Charities and Public Benefit and the specific guidance on public benefit into consideration in preparing their statement on public benefit contained within this trustees' annual report.

Examples of the public benefits include Majlis Ansarullah (UK) Ltd 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.

The primary beneficiaries of the charity are those that are set out in this report. The trustees' assessment of public benefit is therefore based upon the actual performance reported for the year.

Identifiable public benefits of the charity include spiritual well-being, guidance, and moral framework. A sense of meaning and purpose. Improved mental well-being and ethical living. Charity walks raise hundreds of thousands of pounds for UK hospitals, hospices, and local charities. Sports competitions, fitness drives, walking clubs, encourages physical health. Health awareness campaigns benefit NHS and save lives. Improves physical and mental wellbeing, supporting wider public services.

The trustees' assessment of public benefit is therefore based upon the actual performance reported for the year

Grants and donations

This policy aims to support community development, enhance social welfare, and facilitate various charitable activities that align with the organisation's mission and objectives.

Support community projects: Provide financial assistance for projects that promote the welfare of humanity and the broader society, such as educational programmes, health initiatives, and social services.

Promote humanitarian efforts: Facilitate funding for humanitarian projects that address urgent needs including disaster relief, poverty alleviation, and health care.

Encourage self-sufficiency: Support initiatives that foster self-reliance and economic independence within communities, such as vocational training programmes or small business training.

The Majlis Ansarullah (UK) Ltd Policy of Grants is designed to ensure that financial assistance is allocated responsibly and effectively to projects that align with the community's values and goals. By supporting various initiatives, the policy aims to enhance the welfare of humanity and contribute positively to society at large.

Volunteers

Volunteers are the backbone of Majlis Ansarullah (UK) Ltd, bringing passion, skills and a spirit of service to the organisation. Their diverse roles enable the charity to fulfil its mission of community service, education and moral development effectively.

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Majlis Ansarullah (UK) Ltd

Report of the Trustees for the Year Ended 31 December 2024

Volunteers also play a vital role in health-related initiatives, including awareness campaigns on preventative healthcare practices and mental health.

The charity is supported by approximately 5,600 volunteers across the United Kingdom. All of the charity’s activities are delivered through the voluntary contributions of these members, who give their time to organise events, deliver community programmes, raise funds and provide administrative and organisational support.

In accordance with the Charities SORP (FRS 102), Module 6 Recognition of Income and Module 8 Recognition of Expenditure, the value of volunteer time is not recognised in the Statement of Financial Activities. This is because volunteer services do not meet the SORP’s criteria for recognition as income or expenditure, as there is no reliable basis for valuation and no contractual entitlement or obligation arises.

The trustees nevertheless wish to acknowledge the considerable and vital contribution made by volunteers, without which the charity would be unable to achieve its objectives.

STRATEGIC REPORT

Key performance indicators

Performance is measured against progress and achievements of Annual Plans. Annual plans are formulated by the Trustees along with a financial budget to achieve them. These are monitored by operational leads and reported to the Trustees at monthly meetings. Performance is actively measured and assessed by Trustees to ensure that the objectives of the relevant activity are achieved.

Financial review

During the year ended 31 December 2024, the charity received a total of £1,835,745 from members' voluntary contributions (2023: £948,928). This represents a significant increase and highlights the continuing engagement and commitment of members towards the charity's objectives.

Of this income, restricted funds amounted to £762,676 (2023: £20,457). These funds are dedicated specifically to mosquerelated projects, ensuring that donations given for a designated purpose are applied only in line with the donors' intentions.

The charity's expenditure for the year totalled £1,791,701 (2023: £789,239). Expenditure was primarily directed towards:

During the year, a property previously used for the charity's operational purposes was reclassified as an investment property in accordance with Charities SORP (FRS 102). The property is no longer required for charitable activities and is now held to earn rental income.

The property was measured at its fair value, determined by an independent qualified valuer, with a resulting gain of £370,289 recognised in the Statement of Financial Activities within "Net gain on investments."

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Majlis Ansarullah (UK) Ltd

Report of the Trustees for the Year Ended 31 December 2024

Future changes in fair value will be recognised in the Statement of Financial Activities in the period in which they arise.

As a result, the charity reported net income of £435,420 for the year ended 2024 (2023: £164,385). Excluding the gain on revaluation, underlying net income for the year would have been £65,131, reflecting the charity's continuing operations

As at 31 December 2024, the charity held total funds of £2,540,652 (2023: £2,105,232). These comprised:

The restricted funds relate primarily to amounts designated for the Mosque Project in Cardiff (Bait-ur-Raheem). These funds are held to ensure that donations given for this specific purpose are applied only to the mosque project in line with donor intentions.

The unrestricted funds provide the charity with flexibility to support its wider programme of religious, educational, and community activities, and act as a safeguard for financial sustainability

At 31 December 2024, the charity held £484,696 in cash at bank (2023: £919,325). The reduction reflects the utilisation of restricted funds towards the Cardiff Mosque Project (Bait-ur-Raheem). Donations for this project had been collected in prior years, but construction was delayed due to the Covid-19 pandemic. With significant progress made during 2024, the project is now approaching completion, and restricted funds have been applied for their designated purpose.

The remaining cash reserves are intended to support the charity's activities over the next 12 months. The trustees consider the current level of cash reserves to be sustainable and appropriate, providing both operational stability and the capacity to support future projects. These reserves ensure that the charity is well-placed to meet its obligations and continue its work even in the event of unexpected financial challenges.

This financial review demonstrates that the charity has effectively raised and managed its funds to further its charitable objectives. The growth in both voluntary contributions and overall reserves reflects strong member engagement and prudent stewardship by the trustees. The charity is therefore well-positioned to sustain its ongoing operations and to deliver on upcoming initiatives, including the near completion of the Cardiff Mosque Project and the continuation of community, educational, and humanitarian activities

Investment policy

Investment Strategy: Trustees are conscious that if they were to make investment they would require a clear plan for how reserves are invested to maximise returns while minimising risk, which may include ethical investment principles. Clarifying the roles and responsibilities of those involved in making investment decisions, would include a finance committee and board oversight.

Reserves policy

The Trustees of Majlis Ansarullah (UK) Ltd recognise the importance of maintaining appropriate reserves to safeguard the charity's ability to continue delivering its charitable objectives, manage financial risks and respond to unforeseen events. Majlis Ansarullah (UK) Ltd manages its financial reserves to ensure sustainability and the ability to fulfil its objectives in the future:

  1. Purpose of Majlis Reserves is to provide a financial buffer for unexpected expenses, ensure continuity of operations, and support future projects.

  2. Reserve Levels: Policy on how much should be held in reserves. This is based on the budgeted expenditure for the charitable activities at the start of the financial year.

  3. Usage of Reserves: Clear criteria for when and how reserves can be used, ensuring they are utilised for purposes aligned with the organisation's mission.

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Majlis Ansarullah (UK) Ltd

Report of the Trustees

for the Year Ended 31 December 2024

  1. Review and Reporting: Regular assessment of reserve levels and reporting to the trustees to ensure transparency and accountability.

The unrestricted reserves are primarily represented by the tangible fixed assets and cash held in reserves' bank account. The charity has sufficient reserves to carry on its activities for the next year and has plans to collect additional donations to meets its liabilities in the normal course of business

Restricted reserves are represented by funds collected for a Mosque project.

Going concern

The trustees of Majlis Ansarullah (UK) Ltd have reviewed the going concern, and the assessment involves evaluating several factors - Financial Health, Revenue Streams, operational capacity, risks and challenges, future planning and budgets. Analysing current financial statements, including income, expenses, assets, and liabilities, to ensure there are sufficient resources to sustain operations.

Assessing the reliability and sustainability of income sources, such as donations, fundraising activities, and investment returns.

Trustees ensure that the charity regularly reviews going concern considerations and is prepared to act if challenges arise.

Environmental responsibility

The trustees have shown commitment to minimising its ecological impact and promoting sustainability in its operations and activities. Charity is implementing practices to reduce waste and conserve resources such as paper, water, and energy. Encouraging recycling and proper waste disposal among members and in community initiatives. Majlis Ansarullah (UK) Ltd is investing in energy-efficient technologies and practices, such as using LED lighting or optimising heating and cooling systems.

Employment policy

The charity is an equal opportunities employer, but it is important that the applicant understands the norms and conduct of the charity and has been happily involved in volunteering themselves with a genuine desire for making a positive change in the society and serving the charity with honesty and integrity. The trustees appreciate this and wish to thank everyone involved for their valuable time and commendable efforts in furthering the charity objectives.

Principal risks and uncertainties

The management committee has identified the major areas of risk to which the association is exposed and established appropriate systems and procedures to manage and mitigate those risks.

Cyber threats

Majlis Ansarullah (UK) Ltd understands and take necessary precautions to mitigate these threats. The IT committee of the charity has accessed the common types of cyber threats including:

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Majlis Ansarullah (UK) Ltd

Report of the Trustees

for the Year Ended 31 December 2024

Mitigation strategies

To combat these threats, charity is typically implementing several strategies:

Security Awareness Training: Educating staff and volunteers about recognising and responding to cyber threats. Regular software updates by Keeping systems and applications up to date to protect against known vulnerabilities. Conducting regular security assessments and audits to identify vulnerabilities have improved defence systems of IT.

Fraud and financial crime

Majlis Ansarullah (UK) Ltd has defined policies to prevent the charity from becoming victim to fraud and financial crime. The charity implements robust financial controls and governance measures in line with Charity Commission guidelines.

Internal controls

To improve the integrity of the financial reporting of compliance with laws and regulations. Majlis Ansarullah (UK) Ltd has implemented strong internal controls in segregation of duties, authorisation of approvals, access controls, documentation, record keeping, regular audits, monitoring and reporting.

Future plans

The trustees seek to actively promote the objectives of the charity in the following twelve months. The Trustees are confident of increase in funds and activities as membership forecast is to increase in future years. This will enable it to continue to meet its objectives and responsibilities. The trustees continue to explore new approaches to enhance the efficiency and effectiveness of achieving the charity's objectives.

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Majlis Ansarullah (UK) Ltd

Report of the Trustees for the Year Ended 31 December 2024

STRATEGIC REPORT

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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.

Appointment of trustees

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") serve for a period of three 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. The Majlis Shura is held each year and the Majlis Aamla meet monthly.

Trustee induction and training Organisation

All Trustees / Directors are trained by refresher courses. 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. When a new trustee is appointed, they undergo a comprehensive induction process consisting of meetings with the trustees, a review of financial processes, powers and responsibilities of the Board, and the role of the Finance Committee. The new trustee is provided with essential documents of latest Board and Finance Committee minutes, the Annual Report and financial statements, the Memorandum and Articles of Association, and the Charity Commission's guidance.

Organisational structure

The structure of Majlis Ansarullah (UK) Ltd is organised to promote efficiency, accountability, and engagement at various levels within the organization. There is a set hierarchical structure that allows for clear leadership, responsibilities, and support systems across different geographic areas and local chapters.

The charity trustees are responsible for the general control and management of the charity. Trustees give their time freely and receive no remuneration or other financial benefits.

The trustees meet at least once every month and are responsible for all decisions taken in relation to running the charity and the activities it provides for achieving its objectives. To assist in smooth running of the charity and its activities, the trustees have divided all tasks performed by the charity into various administrative departments, each department assigned a unique set of tasks. Each department is headed by a department leader appointed by the trustees who has a team that performs the various tasks of the department and report into him. There are clear lines of reporting within department teams and the department heads report to the trustees.

Majlis Ansarullah (UK) Ltd structure, guided by its legal framework as a charity, provides clear accountability. Regular meetings, reporting mechanisms, and financial audits ensure that the charity meets its objectives and operates transparently.

Funds Held as custodian trustee

The trustees confirm that during the year under review, Majlis Ansarullah (UK) Ltd did not hold any funds as custodian trustee on behalf of any other charity or organisation.

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Majlis Ansarullah (UK) Ltd

Report of the Trustees for the Year Ended 31 December 2024

Exemptions from disclosure

No exemptions from disclosure were exercised during the year.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Majlis Ansarullah (UK) Ltd for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITOR

The auditor, Pertax Accountancy Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: 28-Oct-25

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

Mr. Shahid Latif - Trustee

Mr. Muhammad Mahmood Khan- Trustee

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Report of the Independent Auditor to the Members of Majlis Ansarullah (UK) Ltd

Opinion

We have audited the financial statements of Majlis Ansarullah (UK) Ltd (‘the charitable company’) for the year ended 31 December 2024 which comprise Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Conclusion relating to prior period comparative figures

The comparative information for the year ended 31 December 2024 was not audited. The charity was eligible for audit exemption in that year and the 2023 financial statements were subject to an independent examination. We have examined the opening balances as part of our audit for the year ended 31 December 2024 and in doing so obtained sufficient appropriate audit evidence to satisfy ourselves that they do not contain any material misstatements that affect the current year’s financial statements.

Other information

The other information comprises the information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

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Report of the Independent Auditor to the Members of

Majlis Ansarullah (UK) Ltd

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which I am required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement [set out on page-10], the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to regulatory requirements charities and companies in England and Wales, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the Charities Act 2011, income tax and payroll tax.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries

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Report of the Independent Auditor to the Members of Majlis Ansarullah (UK) Ltd

to revenue and management bias in accounting estimate and application of controls around authorisation of expenditure and payments. Audit procedures performed by the engagement team included:

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Azhar Ahmed (Senior Statutory Auditor) for and on behalf of Pertax Accountancy Ltd, Statutory Auditor Pertax Accountancy Ltd Quatro House Frimley Road Camberley GU16 7ER 28-Oct-25 Date: .............................................

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Majlis Ansarullah (UK) Ltd

Statement of Financial Activities for the Year Ended 31 December 2024

Notes
INCOMING RESOURCES FROM
Voluntary donations
2
Investment income
3
Other income
Total
EXPENDITURE ON
Raising funds
Raising donations and legacies
4
Charitable activities
5
Community activities
Charitable grants
Mosque Construction Fund
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
1,073,069
11,733
9,354
1,094,156
90,033
90,033
825,680
183,866
-
1,099,579
370,289
364,866
1,738,109
2,102,975		 Restricted
funds
£
762,676
-
-
762,676
-
-
-
-
692,122
692,122
-
70,554
367,123
437,677		 2024
Total
funds
£
1,835,745
11,733
9,354
1,856,832
90,033
90,033
825,680
183,866
692,122
1,791,701
370,289
435,420
2,105,232
2,540,652		 2023
Total
funds
£
948,928
-
4,696
953,624
63,950
63,950
460,755
264,534
-
789,239
-
164,385
1,940,847
2,105,232

The notes form part of these financial statements

Page 14

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Statement of Financial Position
31 December 2024
Notes
FIXED ASSETS
Tangible assets
13
Investment property
14
CURRENT ASSETS
Debtors
15
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2024
£
921,388
823,000
1,744,388
355,300
484,696
839,996
(43,732)
796,264
2,540,652
2,540,652
2,102,975
437,677
2,540,652		 2023
£
1,277,084
-
1,277,084
100,752
919,325
1,020,077
(191,929)
828,148
2,105,232
2,105,232
1,738,109
367,123
2,105,232

28-Oct-25

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

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

Mr. Shahid Latif - Trustee

Mr. Muhammad Mahmood Khan- Trustee

The notes form part of these financial statements

Page 15

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Statement of Cash Flows
for the Year Ended 31 December 2024
2024
Notes
£
Cash flows from operating activities
Cash generated from operations
1
(334,234)
Net cash (used in)/provided by operating activities
(334,234)
Cash flows from investing activities
Additions to Tangible fixed assets
(100,395)
Net cash used in investing activities
(100,395)
Change in cash and cash equivalents in the
reporting period
(434,629)
Cash and cash equivalents at the beginning
of the reporting period
919,325
Cash and cash equivalents at the end of the
reporting period
484,696		 2023
£
477,793
477,793
(3,090)
(3,090)
474,703
444,622
919,325

The notes form part of these financial statements

Page 16

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Statement of Cash Flows for the Year Ended 31 December 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Gain - fair value of investment property
(Increase)/decrease in debtors
Decrease in creditors
Net cash (used in)/provided by operations		 2024
£
435,420
3,380
(370,289)
(254,548)
(148,197)
(334,234)		 2023
£
164,385
4,125
-
315,710
(6,427)
477,793

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24 Cash flow At 31.12.24
£ £ £
Net cash
Cash at bank and in hand 919,325 (434,629) 484,696
919,325 (434,629) 484,696
Total 919,325 (434,629) 484,696

The notes form part of these financial statements

Page 17

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Majlis Ansarullah (UK) Ltd is a private company limited by guarantee without share capital incorporated in England and Wales. The registered office address is 29 Alma Lane, Farnham, England, GU9 0LJ.

The accounts are prepared in pounds sterling, rounded to the nearest pound.

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.

Voluntary income represents contributions made by members of Majlis Ansarullah Ahmadiyya UK and is recognised on the date of receipt. A portion of this income is payable to Headquarters. Income is recognised in the Statement of Financial Activities (SOFA) when:

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources

Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate only if the trustees are satisfied that the claim will be successful.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Raising funds

The costs of generating funds are those incurred in attracting voluntary income.

Charitable activities

Charitable expenditure comprises the costs incurred by the charity in delivering its services and activities to its beneficiaries. This includes both direct costs and support costs related to these activities

continued...

Page 18

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES - continued

GRANTS PAYABLE

Charitable activities

Grants payable represent payments made to third parties in furtherance of the charity’s objectives. These are recognised as expenses when events have created a valid expectation among the recipients that the charity will fulfil its obligation.

Governance costs

Governance costs are those associated with the constitutional and statutory obligations of the charity, as distinct from costs related to income generation or charitable activities. This category includes expenses related to the strategic management of the charity, rather than its day-to-day operations. Such costs include external audit fees and any reimbursed expenses of the trustees.

Tangible fixed assets

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

The freehold properties are valued at historical cost and are not depreciated, as they are used for community purposes. The buildings are considered to have a useful life exceeding 50 years, and therefore, the depreciation charge is regarded as immaterial.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The company is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Pt. 11, Ch. 3 of the Corporation Tax Act 2010 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.

continued...

Page 19

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

2.
VOLUNTARY DONATIONS
Chanda Majlis
Chanda Ijtema
Ansaruddin subscription
Mosque fund
Publication
Gift aid
3.
INVESTMENT INCOME
Rents received
4.
RAISING DONATIONS AND LEGACIES
Charity walk for peace
Travelling
Bank charges
5.
CHARITABLE ACTIVITIES COSTS
Community activities
Charitable grants
Mosque Construction Fund		 Direct
Costs (see
note 6)
£
688,592
-
-
688,592		 Grant
funding of
activities
(see note
7)
£
-
183,866
692,122
875,988		 2024
£
753,406
192,483
22,182
762,676
-
104,998
1,835,745
2024
£
11,733
2024
£
38,329
28,600
23,104
90,033
Support
costs (see
note 8)
£
137,088
-
-
137,088		 2023
£
670,893
171,209
24,329
20,457
3,533
58,507
948,928
2023
£
-
2023
£
30,000
18,867
15,083
63,950
Totals
£
825,680
183,866
692,122
1,701,668

continued...

Page 20

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

Annual convention and sports
Regional meetings and activities
Propagation and debates sessions
Hospitality and community services
Education and training
Literature and publications
Education scholarships
7.
GRANTS PAYABLE
Charitable grants
Mosque Construction Fund
The total grants paid to institutions during the year was as follows:
Community projects		 2024
£
433,999
117,088
37,667
61,481
8,099
22,758
7,500
688,592
2024
£
183,866
692,122
875,988
2024
£
875,988		 2023
£
130,119
100,318
45,141
37,922
19,242
7,389
7,500
347,631
2023
£
264,534
-
264,534
2023
£
-

The grants made to Ahmadiyya Muslim Jamaat International, a registered charity, in accordance with the objectives of Majlis Ansarullah (UK) Ltd. An additional grant was provided during the year to support community projects.

8. SUPPORT COSTS

Information
technology
£
Community activities
21,199		 Human
resources
£
48,949		 Governance
Other
costs
£
£
56,049
10,891		 Totals
£
137,088

continued...

Page 21

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

8. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
2024
Community
activities
£
IT and software costs
21,199
Wages
48,949
Insurance
2,301
Light and heat
12,157
Telephone, postage and stationery
19,575
Repairs and maintenance
18,636
Depreciation of tangible fixed assets
3,380
Auditors' remuneration for non audit work
3,530
Sundries
7,361
Accountancy and legal fees
-
137,088		 2023
Total
activities
£
14,619
30,874
2,035
11,864
13,489
31,283
4,125
3,300
-
1,535
113,124

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£ £
Audit-related assurance services 3,530 3,300
Depreciation - owned assets 3,380 4,125

10. TRUSTEES' REMUNERATION AND BENEFITS

During the year, a total of £2,827 (2023: £2,655) was reimbursed to 3 trustees (2023: 2 trustees) for expenses incurred while carrying out their duties.

The expenses are related primarily to travel, subsistence, and other costs incurred in fulfilling trustee responsibilities.

No trustees received remuneration for their role as trustees.

continued...

Page 22

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11.
STAFF COSTS
Wages and salaries
The average monthly number of employees during the year was as follows:
Office administration
No employees received emoluments in excess of £60,000.
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOMING RESOURCES FROM
Voluntary donations
928,471
Other income
4,696
Total
933,167
EXPENDITURE ON
Raising funds
Raising donations and legacies
63,950
63,950
Charitable activities
Community activities
460,755
Charitable grants
264,534
Total
789,239
NET INCOME
143,928
RECONCILIATION OF FUNDS
Total funds brought forward
1,594,181		 2024
£
48,949
48,949
2024
2
Restricted
funds
£
20,457
-
20,457
-
-
-
-
-
20,457
346,666		 2023
£
30,874
30,874
2023
2
Total
funds
£
948,928
4,696
953,624
63,950
63,950
460,755
264,534
789,239
164,385
1,940,847

continued...

Page 23

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
TOTAL FUNDS CARRIED FORWARD
13.
TANGIBLE FIXED ASSETS
Freehold
land and
buildings
£
COST
At 1 January 2024
1,263,565
Additions
100,395
Reclassification
(452,711)
At 31 December 2024
911,249
DEPRECIATION
At 1 January 2024
-
Charge for year
-
At 31 December 2024
-
NET BOOK VALUE
At 31 December 2024
911,249
At 31 December 2023
1,263,565		 ACTIVITIES -
Unrestricted
fund
£
1,738,109
Fixtures
and
fittings
£
66,759
-
-
66,759
58,686
2,018
60,704
6,055
8,073		 continued
Restricted
funds
£
367,123
Computer
equipment
£
41,425
-
-
41,425
35,979
1,362
37,341
4,084
5,446		 Total
funds
£
2,105,232
Totals
£
1,371,749
100,395
(452,711)
1,019,433
94,665
3,380
98,045
921,388
1,277,084

During the year, a property previously used for the charity’s operational purposes was reclassified as an investment property in accordance with Charities SORP (FRS 102). The property is no longer required for charitable activities and is now held to earn rental income.

The property was measured at its fair value, determined by an independent qualified valuer, with a resulting gain of £370,289 recognised in the Statement of Financial Activities within Net gain on investments. Future changes in fair value will be recognised in the Statement of Financial Activities in the period in which they arise.

continued...

Page 24

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

14.
INVESTMENT PROPERTY
FAIR VALUE
Revaluation
Reclassification
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
Fair value at 31 December 2024 is represented by:
Valuation in 2024
Cost
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments and accrued income
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Other creditors
Accrued expenses		 2024
£
25,000
330,300
355,300
2024
£
312
12,505
30,915
43,732		 £
370,289
452,711
823,000
823,000
-
£
370,289
452,711
823,000
2023
£
-
100,752
100,752
2023
£
683
3,017
188,229
191,929

continued...

Page 25

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets
Investments
Current assets
Current liabilities
18.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Net movement in funds, included in the above are
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Unrestricted
fund
£
921,388
823,000
402,319
(43,732)
2,102,975
as follows:
Incoming
resources
£
1,094,156
762,676
1,856,832		 Restricted
funds
£
-
-
437,677
-
437,677
At 1.1.24
£
1,738,109
367,123
2,105,232
Resources
expended
£
(1,099,579)
(692,122)
(1,791,701)		 2024
Total
funds
£
921,388
823,000
839,996
(43,732)
2,540,652
Net
movement
in funds
£
364,866
70,554
435,420
Gains and
losses
£
370,289
-
370,289		 2023
Total
funds
£
1,277,084
-
1,020,077
(191,929)
2,105,232
At
31.12.24
£
2,102,975
437,677
2,540,652
Movement
in funds
£
364,866
70,554
435,420

continued...

Page 26

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.1.23
£
Unrestricted funds
General fund
1,594,181
Restricted funds
Restricted
346,666
TOTAL FUNDS
1,940,847
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
933,167
Restricted funds
Restricted
20,457
TOTAL FUNDS
953,624		 Net
movement
in funds
£
143,928
20,457
164,385
Resources
expended
£
(789,239)
-
(789,239)		 At
31.12.23
£
1,738,109
367,123
2,105,232
Movement
in funds
£
143,928
20,457
164,385

Restricted reserves are represented by funds collected for a Mosque project.

UNRESTRICTED RESERVES

Unrestricted reserves before revaluation reserve
Fair value (revaluation) reserve - investment property
Total unrestricted reserves carried forward		 31.12.24
£
1,732,686
370,289
2,102,975

The unrestricted reserves comprise the accumulated surplus of the company that may be applied towards its charitable and general purposes. Included within these reserves is a Fair Value (Revaluation) Reserve of £370,289, representing unrealised gains arising from the revaluation of the investment property during the year.

continued...

Page 27

Docusign Envelope ID: 4448164C-8A99-4A19-BBF1-D4349B229BFC

Majlis Ansarullah (UK) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

19. RELATED PARTY DISCLOSURES

During the year, Majlis Ansarullah (UK) Limited met the majority of the charity’s fundraising and operating costs of a connected commonly controlled charitable organisation - Beacon of Peace Ltd.

The total value of support provided during the year was £42,689 (2023: Nil). These are included within direct cost of charitable activities.

Page 28