REGISTERED CHARITY NO: 513110 TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 HIDAIYAT-UL-MUSLIMIN TRUST
HIDAIYAT-UL-MUSLIMIN TRUST Information for the Year Ended 31 December 2024 Registered Charity No. Address 1130432 63 Humphrey Road Manchester M16 9DE Trustees Mr. Abdul Rashid BHANA Mr. Ismail Suleman PATEL Mr. Harun Rashid AKHALWAYA Mr. Suleman Ahmed PATEL Mr. Mohammed Abdul Gani HAFEJI Mr. Ismail Mohamed Said PATEL Mr. Ashraf Suleman PATEL Mr. Mohamed Haniff HAFEJI Position Chairman Trustee Trustee Trustee Trustee Trustee Trustee Trustee Mana ement Mr. Abdul Rashid Bhana Mr. Mohamed Haniff Hafeji Mr. Ashraf Suleman Patel President Secretary Treasurer Bankers The Roval Bank Of Scotland PIC Gooarburn 175 Glasoow Road Edinburoh EH12 IHO Inde endent Examiner Sved Ali Mahdi Naovi FCCA MNSJ Accountants Ltd 226 Wilmslow Road Manchester Enqland M14 6LE Page I
HIDAIYAT-UL-MUSLIMIN TRUST Re ort of the Trustees for the Year Ended 31 December 2024 The Trustees have pleasure in presenting thelr report and the finanaal ststements for the charity for the year ended 31 Dember 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities., Statement of Recommended Practice (SORP) applicable to charities preparing the5r accounts in accordan with the Financial Reporting Standard applicable in the UK and the Republic of [land (FRS 102) (effettfve l January 2015). rus ees The Trustees serving during the year arKI to the present date are listed on page l. OBJECTIVES AND ACTIVITIES Hidalyat-ul-musllmin Trust continues to be the source of inculcating Islamic values and Shariah principles in the area so that we can set a good examples for others In the wider community. Whlle we focus on the practical aspects of servlng the community there remains a need to develop and represent true community voice, While it remains relatelY easier to practice these values wlthin homes and our community we still need to focus on setting examples, taking stance on Islamic princlples in the wider arena, worked towards better community cohesion. To achieve thls durlng the last 12 months the trust has started to engage wlth other falth groups, other muslims organlsations both locally and nationally and other local community leader, and by doing show will harnest aood communitv relations. The Trust strives to contrSbute to the sharlng of knowledge about Muslim asplratlons and needs at all levels of public and statutory agencles, amongst professionals and wlthln the wider community. The trust a5 webslte has gone live and this is being used to post important messages, and valuable knowledge to our community. We continue to take a proactive approach in identifying needs and issues facing the Muslim community making service accessible and appropriate. Our firm belief that Islam has power to enrich our clvil society- fami, relationship and laws of nature including environment remains one of the focus of our organisation. Servlces Provided The trust continues to provide the provisions so that the Muslim community can contlnue to offer their daily 5 times prayers, Friday prayers and Eld prayer5 wlth congregatlon. We also provided additional time slots for Friday prayets to accommodate the community with different work commitments. Other servi provided by the trust Is bereavement and funeral serVis, reduciry the stress and burden at difficult time ftjr member5 of our community. The trust has started to work in partnership with Manchester Burial Trust to ensure full support is provlded to families during a traumatic and stressful time. Again throughout the year the trust contlnued to Invite respected scholars from the throughout the world to provide advi and guidan to the local community. Also different events have been held throughout the year focusing on the needs of the youth in our communlty and fijrther strengthenlng the relationship and links with the wider community of Old Trafford. Ramadhan The month of Ramadhan, brought great benefits for our local community, durlng whlch time many distinguished Scholars from around the world enriched our local community with thelr knowledge and wisdom, both in English and Urdu. At the same token a special thanks to our resident Scholars who continue to serve our community with such dedication and slncerity throughout year. Extended thanks to the Huffaz who lead the Taraveeh Salats during Ramadhan. Also for the first time this year the trust provided additional facilities for those student are unable to lead Tarveeh in the main congregation. Separate arrangement was rnade where Huffaz of the pass are able to lead Tarveeh in small groups, which assisted them in ensuring that their memorisation of the quran remains to a high standard. Page 2
HIDAIYAT-UL-MUSLIMIN TRusr Report of the Trustees (continued) for the Year Ended 31 December 2024 Financial Review We note the decrease in incoming resources in 2024 from £129,286 to £113,140 in totsl whereas the expenditures also reduces as compared to previous year from £88,413 to £57,050. The reduction in expenses were high as compare to reduction in income. The reasons are Slo . The total surplus of £56,090 has resulted in an increase in the totsl funds of the charity to £153,704 (2023: £97,614). The Trustees are ever grateful for all monies reiVed and thank all those who have freely contributed to the funds of the trust. Our reserves grow at a steady rate, we have been greatly blessed by this abundant provision and glve God the glory for our strong financial position. Therefo we extend our thanks to all those who have contributed generously. All members are requested to continue with their kind donatlons. Risk Mana ement The Trustees understand the risks to the Charity and these are reviewed as part of their monthly meetlngs through evolved Govemance. Trustees strive to ensure that the Charity is not exposed to Significant external risk but where risks have been Identified they are reviewed and followed up accordingly. Internal risks are mlnimised by putting in pla agreed pollcies and by implementstion of procedures. Trustees, Re slbllities The Charltles Act 2011 requires the Trustees of the Charity to prepare financlal statements for each financlal year whlch give a true and fair view of the Charlty's financial activities during the year and of its financial position at the end of the year. In preparing the financial statements the Trustees should folbw best practice and: Selett suitable accountinq policies and applv them consistently. Make Judgements and estimates that are reasonable and prudent. Follow appllcable accounting standards and the Charities SORP, disclosing and explainlng any departures in the financlal statements. Prepare the financial statements on the going conrn basis, unless it is Inappropriate to assume that the charity will continue in operation. The Trustees are responslble for maintaining proper accounting CordS which 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 Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for prevention and detettion of fraud and other irregularities. The financial statements were approved by the Board of Trustees on and were slgned on its behalf by: President: Abdul ashid Bhana Secretsry: Mohamed Haniff Hafeji Page 3
Independent Examiner's Report to the Trustees of Hidaiyat-ul-muslimin Trust for the Year Ended 31 December 2024 I report to the charity trustees on my examination of the accounts of the Hidaiyat-ul-muslimin Trust for the year ended 31 December 2024. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts In accordan wlth the requirements of the Charities Act 2011 ('the ACV). I report In respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examSnation I have followed all appllcable direttions given by the arity Commission under section 145(5)(b) of the Act. Independent examiner's statement Since your charitvs gross Income didn't exceed £260,000 your examiner doesn't need to be a member of a listed body but It is always better to get your books checked by a qualified person. I can confirm that I am qualified to undertake the examination because I am a registered member of the ACCA whlch Is one of the listed bodies. I have completed my examinat5on. T confirm that no materlal matters have come to my attentlon in connection with the examination giving me cause to believe that in any material respect: l. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. The accounts do not accord with those records. or 3. The accounts do not comply with the applicable requirements Conrning the form and content of accounts set out Sn the Charitles (Accounts and Reports) Regulatlons 2008 other than any requirement that the accounts give a true and fair view whlch is not a matter consldered as part of an independent examination. I have no concerns and have come across no other matters in connectlon with the examination to whlch attentlon should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Syed Ali Mahdi Naqvi FCCA MNSJ Accountants Limited 226 Wilmslow Road Manchester England M14 6LE Date: 1611212024 Page 4
HIDAIYAT-UL-MUSLIMIN TRusr statement of Financial Activities for the Year Ended 31 March 2024 2024 2023 Note Unrestricted fun Restricted fund Total Total INCOME AND ENDOWMENTS FROM Donations and legacies Charitsble activities Other income Total 103,544 9,595 103,544 9,595 121,704 6,086 1,496 129 286 113,140 113 140 EXPENDITURE ON Charitable activitles Total 57,050 57,050 57,050 57,050 88,413 88,413 NEf SURPLUS I (DEFICIT) TRANSFER OF FUNDS Total funds brought forward 97,614 97,614 56,741 TOTAL FUNDS CARRIED FORWARD 153,704 153,704 97,614 The notes form part of these financlal statements Page 5
HIDAIYAT-UL-MUSLIMIN TRUST Balance Sheet At 31 March 2024 2024 Unrestritted Restrlcted fund Total funds fijnd 2023 Total funds Notes CURRENT ASSETS Cash at bank and In hand 154,854 154,854 154,854 154,854 97,614 97,614 CREDITORS Amounts falllng due withln one year io (1,150) (1,150) NEf CURRENT ASSErs 153,704 153,704 97,614 NEf ASSETS 153,704 153,704 97,614 FUNDS Unrestricted funds Restricted funds 12 153,704 97,614 TOTAL FUNDS 153 704 The financlal statements were approved by Board of Trustees on . and were 51gned on Its behalf by.. Presldent.. Abdul Rashid Bhana Secretary: Mohamed Haniff Hafejl The notes form part of these flnancial statements Page 6
HIDAIYAT-UL-MUSLIMIN TRUST Notes to the Accounts for the Year Ended 31 March 2024 I ACCOUNTING POLICIES Basis of preparing the financial ststements The financial statements of the charity, 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 prattl appllcable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015),, Financial Reporting Standard 102 The Financlal Reporting Standard applicable In the UK arKI Republic of Ireland, and the Charities Act 2011. The financial ststements have been prepared under the historical cost conventior with the exptIon of investments which are included at market value. ncomin resource All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity Is legally entltled to the income after any performan condltlons have been met and the amount can be quantified wlth reasonable accuracy and it is considered probable that the income will be reived. Grants re eivabl Grants receivable are credited to Statement of Financial Attivities (SOFA) when the charity has entitlement it is probable that the income will be recelved, and the amount can be measured reliably. If entitlement Is not met then these amounts are deferred. esources ed All expendlture is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Support costs are those that assist the work of the charity but do not dlrectly represent charitable activities. They include office costs, governance and professlonal services. They are included directly In support of expenditure on the objects of the charity. Where costs cannot be directly attributed to partlcular headings they have been allocated to activities on a basis consistent with use of the resources. Ta atio The charity is exempt from tax on its charitsble activities. nds accountin Funds held by the charity are: Unrestri ed en ral un These are funds which can be used in accordance wlth the charitable objects at the discretron of the trustees These are funds set aside by the trustees for Specific purposes These are fiJrKls donated or granted for a specffic purpose Desi nated funds Restrict d f nd 2 DONATZONS AND LEGACIES 2024 Total 2023 Total Unrestricted Restricted Lillah Donations Mosque 103,544 103,544 103,544 103,544 121,704 121,704 Page 7
HIDAIYAT-UL-MUSLIMIN TRUST Notes to the Accounts continued for the Year Ended 31 March 2024 3 CHARITABLE AcfIvITY INCOME Unrestricted Rethcted 2024 2023 Membership Subscriptions Wedding Reglstration fees Tuitlon Income 650 650 720 9,595 9,595 6,086 4 OTHER INCOME Unrestricted Restiitted 2024 2023 Timetable Sales & Advertising Utillty Recharge Sold Items 425 26 1,496 5 CHARITABLE EXPENDITURE 2024 Total 2023 Unrestricted Restricted Total Staff Cost Utilities Charitable Donations Building Malntenance and Insurance cost Subscriptlons and License cost Other Expenses 32,507 13,874 4,177 3,854 300 1,188 55,900 32,507 13,874 4,177 3,854 300 1,188 55,900 52,396 17,521 3,860 12,072 450 2,114 88,413 Governance cost Independent Examinatlon fees 1,150 57,050 1,150 57,050 88,413 6 STAFF cosrs 2023 2022 Wages and salaries Social security 30,206 2,301 32,507 48,688 3,708 52,396 No employee5 have received Income benefits of over £60,000 The average number of employees during the year (full-tlme bas15): Page 8
HIDAIYAT-UL-MUSLIMIN TRUST Notes to the Accounts continued for the Year Ended 31 March 2024 7 TRusfEES AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES The Trustees have not received nor waived any remuneration and expense5 during the year (2023: Nil). The total amount of employee benefits (salary and pension) received by key management personnel is Nil (2023: Nil). Reimbursement of travel expenses for key management personnel total Nil (2023: Nil). 8 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestrrcted Fund Restiicted Fund Total Fund INCOME Donations and legacles Charitable activities Other income Total 121,704 121,704 129,286 129,286 EXPENDITURE ON Charltable activities Total Ef INCOME DEFIC 40,873 40,873 TRANSFER OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FO 9 Cash at Ban nd In Hand 2024 2023 RBS Current Account Cash in hand 153,155 1,699 154,854 95,915 1,699 97,614 10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals 1,150 1,150 11 ANALYSIS OF FUNDS 2024 Flxed assets 2024 2024 Net current assets Total Unrestricted funds Restricted funds 153,704 153,704 153,704 153,704 Page 9
HIDAIYAT-UL-MUSLIMIN TRUST Notes to the Accounts continued for the Year Ended 31 March 2024 12 MOVEMENT IN FUNDS At Incoming 01.04.2023 Resources Outgoing Resources Transfers At 31.03.2024 General Purpose Fund Designated funds Total unrestricted funds Restrirted funds Total funds 113 140 153 704 97,614 113,140 57,050 153,704 97,614 113,140 57,050 153,704 13 RELATED PARTY DISCLOSURES Information in respect of Related Party Transactions and outstanding balances is set out below: Donatlons, without conditions, received from Trustees, key management pers¢Mnel and other related parties total £NII (2023: nil). Page 10
HIDAIYAT-UL-MUSLIMIN TRusr Detailed Statement Of Financial Artivities for the Year Ended 31 March 2024 INCOME Membershi Subscri tions Weddin istration fees Lillah Donations Mos ue ah Donations Mos ue-co Tuition Income Timetable Sales & Advertisin Utili Rechar So d Items Total incoming resour5 650 102 524 720 116 775 lection boxes and others 425 26 129,286 113,140 EXPENDITURE Charitable activities Wages and Salaries Employer NI Light and heat Water Char es Tele hone Charges Charitable Donations Buildin Repair and Maintenance Building Insurance License fees Refuge Collettion Costs Repairs, Maintenance and servicing Printing and Stationery Accountancy fee Miscellaneous Expenses resources expen Net Surplus / (deficit) 30,206 4,318 9,923 3,567 384 2,100 2,004 1,850 300 48,688 3,708 13,995 3,132 394 3,860 10,472 1,600 450 983 645 405 1,016 83 1,150 150 81 56,090 40,873 Page 11