OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

2023-08-31-accounts

Trustees. Annual Report for the period Period stsrt dale Period end date From 2022 To 31 08 2023 Section A Reference and administration detail Charlty nam• prophet￿ Guidance Othèr narnes charlty is known by Reglstsr•¢l charity number Ilf any) 1134082 Charlty's prfnclpal addr•58 22C STATION ROAD CHEADLE HULME CHESHIRE Postcod0 SK8 7AB Nam05 of the charlty trusts•s who manago thè charlty Twstee nam• Dats$ •¢ted WThitforwho ear Offi¢e Illany ol person lorbodyl•nttMed Mrshazad Sathm Mr Abuzer Jan T8hir MF Zaffar MahrTh)od Appointed 1910912017 10 12 13 14 15 16 17 18 19 20 Names of the trustses for thè charlty, If any, (for •xarnple, any Custodian trust8•sl Name Dats8 9Cte(l rf not for wl)ol• TAR April 2009

Names and addre5895 of aifvls•rn (Opyonal Information) e of advls•r Namo Address Name of chltf executlve or name8 of ¥enlor staff members (Optional Informatlonl Section B Structure, overnance and mana ement Descrlptlon of the ¢harfty's Iru8t8 Type ol governing ¢Jocumenl men￿randurn and Articles of Association How the charity is constituted Company Trustee Sele￿lOn methods As p8r Mernorandurn and Articles of Association Addltlonal governancè Is8ue¥ Ioptlonal infom1a￿onI You may choose to include additional infomWion. where relevant. about.. policies and Pro￿dureS adopted foi the induthon and training of trustees", the chanty's organisational structure and any wider network with which thè chBrity works., relatvjnship bwth any ￿L￿ted partie5', trustees. Co￿51deratIon of major risks and the system and piocedures to manage them. Section C Ob-ectives and activities 1.The promotion of religsou8 h8mKJny forthe benefit of the public laj educating the public in different religious beliets including an awarenes$ of their distinctive features 8nd their common ground to promote good ielations between persons of drfteienl farths., Ibl prornoting knOw￿dge and tnutual understanding and respect of the beliefs 8nd practi￿5 of drfferent ious farths. Summary ofthe obkcts ofthe charlty set out in its governlng document TAR Apdl I￿9

  1. The advancernent of Ihe18lamic relIg￿n in the United Kingdom for the benefrt of the public through the holding ol Pfayer meetings, lecture8, produ¢ing andlor distributing lrterature on Islam to enlighten others about the Islamic ￿LIgion.
  2. The relief of finanThal need and gjffering among victirn8 of natural or other kinds of disaster in the form of money lor other means deemed suitsblel for persons, bodies, oigaTrisations andlor countries 8ffected.
  3. The ieli8f of financpl hardship, sickness and distress arrK)ng person5 living in the world's pooiest comrnunlt￿8 The pursuit of the af0[e￿ntion8d objectives Is manrfested thfough umber of Current activiti'es.. Distributs'on of digrtal madia on Ti unes and Android Play Store explaining the origin of th8 Qu¢an and the relationship with other Abrahamic farths. D8lniering regular cl8&8es and lectures to the gener81 public Summary of the m81n aGtivities undertaken for the public benefflt In relation to these objects Ilnclude withln thi5 section the statutory declaration Ihattrustees havo had regard to the guidance 158ued by th* Charity Commi¥sion on publlc benefftl Pf(K1U￿ng new digital media for8n 8fi￿hed online eduCat￿n experiencè Dlstributed aid collected trorn a Covd-19 appeal specifically to help those people bcal to us in Greater Manchesterthst were affected by the coronavirus pandemic financialty. Managa to help many familie5 and supported a local volunteer organisation Unfty Cornmunity as well Collected Zakat donatKJns and distributed them to the needy in Pakistan Addltlonal detalF4 olobjectlves and activltles (Optional Inforn)atlonl TAR April 200

You moy ¢hoosè to include further statements. where relevant, about.. poIKy on granlmaking., pOI￿Y progr8mme related investment., contribution made by voluntsers. Section D Achievements and performance TAR Aprfl 2009

Section D Achievements and performance Summary of the main achlevements of the charity during the year We have achieved a number of things over the last year, including.. Held regulai rneeting5 every 2 weeks to di5CU55 how best to promote religious monotheism, to promote the true message of Islam and how best to present Host a free weekly le580n at the Cheadle Mosque Comtnunity Centre for l(*AI 5bJdents and ￿nternatIonal student5 online. Sinc8 the o)ronavirus pandernic thi5 changed lo online onty. A150 started 8 8¢cond Class Quranic PIogr8ssion online Distributed digitsl rnedia induding MP3s for 88le on Ti unes and Amazon Ran a Covd-19 appeal specifr£lty to coll￿t mow and help those people k)(xl to us in Greater Manchestei that were affected by the coronavirus pandemic financially. Managed to help many farnilies 5UPPOrted a local volunteer Organisat￿)n Unty Comrnunity a$ well Colle¢ted Zakat donations and distributed them to the needy in Pakistan TAR Aprfl 2009

Section E Financial review Brlef $tst&m•nt of th8 charlty's polley on reserves No fomial res8rves poliw has tsjrrently been set. Details of any fund5 materlally In deficlt NIA Furthèr financial revlewdetails Ioptional Inforniationl You may ¢hooso to indude additional information, where rdevant about.. the charity's principal sources of funds lincluding any fundraisingl", how expenditure has supported the k8y objectives Of the charity.. investment policy and objectives including any ethical investment policy adopted. Section F Other optional information Section G Declaration The tru$t•os d•clare that they have approved the trusteos, report above. Slgned on behalf of th• charity's trustees Signaturelsl Full namelsl Abuzer J8n Tahir Posltlon leg Secretory. Chalr, Chair Otc) 0810512024 TAR Aprfl 2009

Registered number: 07000136 Charity number: 1134082

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Company, its Trustees and Advisers 1
Trustees' Report 2 - 4
Trustees' Responsibilities Statement 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 - 17

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2023

Trustees Abuzer Jan Tahir
Shazad Saleem
Zaffar Mahmood
Company registered
number
07000136
Charity registered
number
1134082
Registered office
22C Station road
Cheadle Hulme
Stockport
Cheshire
SK8 7AB
Chief executive officer
Abuzer Jan Tahir
Accountants
Shipleys Tax Planning
Wharf House
Victoria Quays
Wharf Street
Sheffield
S2 5SY
Bankers
Santander
PO Box 382
21 Prescot Street
London
E1 8AD

Page 1

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees present their annual report together with the financial statements of the Prophetic Guidance for the year 1 September 2022 to 31 August 2023. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The promotion of religious harmony for the benefit of the public by:

Educating the public in different religious beliefs including an awareness of their distinctive features and their common ground to promote good relations between persons of different faiths.

Promoting knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths.

The advancement of the Islamic religion in the United Kingdom for the benefit of the public through the holding of prayer meetings, lectures, producing and/or distributing literature on Islam to enlighten others about the Islamic religion.

The relief of financial need and suffering among victims of natural or other kinds of disaster in the form of money (or other means deemed suitable) for persons, bodies, organisations and/or countries affected.

The relief of financial hardship, sickness and distress among persons living in the world's poorest communities.

b. Activities undertaken to achieve objectives

The pursuit of the aforementioned objectives is manifested through a number of current activities:

Distribution of digital media on iTunes and Android Play Store explaining the origin of the Qur'an and the relationship with other Abrahamic faiths.

Delivering regular classes and lectures to the general public.

Producing new digital media for an enriched online education experience.

Distributed aid collected from a Covid-19 appeal specifically to help those people local to us in Greater Manchester that were affected by the Coronavirus pandemic financially. Managed to help many families and supported a local volunteer organisation Unity Community as well.

Collected Zakat donations and distributed them to the needy in Pakistan.

Page 2

PROPHETIC GUIDANCE (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Achievements and performance

a. REVIEW OF ACTIVITIES

We have achieved a number of things over the last year, including:

Held regular meetings every 2 weeks to discuss how best to promote religious monotheism, to promote the true message of Islam and how best to present it.

Host a free weekly lesson at the Cheadle Mosque Community Centre for local students and international students online. Since the Coronavirus pandemic this changed to online only. Also started a second class Quranic Progression online.

Distributed digital media including MP3s for sale on iTunes and Amazon.

Ran a Covid-19 appeal specifically to collect money and help those people local to us in Greater Manchester that were affected by the Coronavirus pandemic financially. Managed to help many families and supported a local volunteer organisation Unity Community as well.

Collected Zakat donations and distributed them to the needy in Pakistan.

b. Investment policy and performance

No formal investment and performance policies have currently been set.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

Due to the size and nature of the charity no formal reserves policy has been set. However, reserves are used to meet current commitments as they arise.

Page 3

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Structure, governance and management

a. Constitution

The charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 25 August 2009

The charity is constituted under a Memorandum of Association dated 25 August 2009 and is a registered charity number 1134082.

The principal object of the charity is to provide education to the public to promote religious harmony.

There have been no changes in the objectives since the last annual report.

b. Methods of appointment or election of Trustees

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Plans for future periods

The charity aims to continue to promote religious harmony and understanding through their work in the community.

Approved by order of the members of the board of Trustees on 27 August 2024 and signed on their behalf by:

Page 4

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' Report 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 . Under company law, the Trustees 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 Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company 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 Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 5

PROPHETIC GUIDANCE (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2023

Independent Examiner's Report to the Trustees of Prophetic Guidance ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and Basis of Report

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.

Signed:

Dated: 27 August 2024

Shipleys Tax Planning

Page 6

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2023

Note
Income from:
Donations and legacies
3
Other trading activities
4
Other unallocated
Total income
Expenditure on:
Charitable activities
6
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2023
£
34,291
-
-
34,291
-
34,291
-
34,291
34,291
Unrestricted
funds
2023
£
39,625
-
-
39,625
33,356
6,269
124,274
6,269
130,543
Total
funds
2023
£
73,915
-
1
73,916
33,356
40,560
124,274
40,560
164,834
Total
funds
2022
£
-
116,105
-
116,105
90,701
25,404
98,870
25,404
124,274

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 9 to 17 form part of these financial statements.

Page 7

PROPHETIC GUIDANCE (A Company Limited by Guarantee) REGISTERED NUMBER: 07000136

BALANCE SHEET AS AT 31 AUGUST 2023

Note
Fixed assets
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds
25,470
140,924
166,394
(1,560)
2023
£
-
164,834
164,834
164,834
164,834
34,291
130,543
164,834
469
124,915
125,384
(1,110)
2022
£
-
124,274
124,274
124,274
124,274
-
124,274
124,274

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 27 August 2024 and signed on their behalf by:

The notes on pages 9 to 17 form part of these financial statements.

Page 8

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

1. General information

Prophetic Guidance is a company Limited by Guarantee domiciled in England & Wales, registration number 07000136. The registered office is 22c Station Road, Cheadle Hulme, Cheadle, Cheshire, SK8 7AB.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Prophetic Guidance meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.4 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 9

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

2. Accounting policies (continued)

2.5 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.6 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.7 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.8 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Income from donations and legacies

Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
£ £ £ £
Donations 34,291 39,625 73,916 -

Page 10

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

4. Income from other trading activities Income from fundraising events

Total funds 2023 £

Fundraising
5.
Analysis of grants
Grants
Grants
Grants to
Institutions
2023
£
21,000
Unrestricted
funds
2022
£
116,105
Grants to
Individuals
2023
£
4,400
Grants to
Individuals
2022
£
81,944
Total
funds
2022
£
116,105
Total
funds
2023
£
25,400
Total
funds
2022
£
81,944

Page 11

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2023
£
Charity donations
25,400
Administrative expenses
2,639
Advertising
3,233
Other professional fees
2,084
33,356
Unrestricted
funds
2022
£
Charity donations
81,944
Administrative expenses
3,340
Advertising
2,470
Other professional fees
2,096
Governance cost
851
90,701
Total
2023
£
25,400
2,639
3,233
2,084
33,356
Total
2022
£
81,944
3,340
2,470
2,096
851
90,701

7. Analysis of expenditure by activities

Charity donations
Administrative expenses
Advertising
Other professional fees
Activities
undertaken
directly
2023
£
-
2,639
3,233
2,084
7,956
Grant
funding of
activities
2023
£
25,400
-
-
-
25,400
Total
funds
2023
£
25,400
2,639
3,233
2,084
33,356

Page 12

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

7. Analysis of expenditure by activities (continued)

Activities
undertaken
directly
2022
£
Charity donations
-
Administrative expenses
3,340
Advertising
2,470
Other professional fees
2,096
Governance cost
852
8,758
8.
Independent examiner's remuneration
Fees payable to the Company's independent examiner for the independent
examination of the Company's annual accounts
Grant
funding of
activities
2022
£
81,944
-
-
-
-
81,944
2023
£
780
Total
funds
2022
£
81,944
3,340
2,470
2,096
852
90,701
2022
£
780

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 31 August 2023, no Trustee expenses have been incurred (2022 - £NIL) .

10. Debtors

Due within one year
Other debtors
2023
£
25,470
25,470
2022
£
469
469

Page 13

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

11. Creditors: Amounts falling due within one year

Accruals and deferred income
Financial instruments
Financial assets
Financial assets measured at fair value through income and expenditure
2023
£
1,560
2023
£
140,924
2022
£
1,110
2022
£
124,915

12. Financial instruments

Financial assets measured at fair value through income and expenditure comprise of cash at bank and in hand.

Page 14

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

13. Statement of funds

Statement of funds - current year

Unrestricted funds
Reserves
Unallocated amounts
Restricted funds
Unallocated amounts
Total of funds
Balance at 1
September
2022
£
124,274
-
124,274
-
124,274
Income
£
-
39,625
39,625
34,291
73,916
Expenditure
£
-
(33,356)
(33,356)
-
(33,356)
Balance at
31 August
2023
£
124,274
6,269
130,543
34,291
164,834

Page 15

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Reserves
Unallocated amounts
Summary of funds
Summary of funds - current year
General funds
Restricted funds
Summary of funds - prior year
General funds
Balance at
1 September
2021
£
98,870
-
98,870
Balance at 1
September
2022
£
124,274
-
124,274
Balance at
1 September
2021
£
98,870
Income
£
-
116,105
116,105
Income
£
39,625
34,291
73,916
Income
£
116,105
Expenditure
£
-
(90,701)
(90,701)
Expenditure
£
(33,356)
-
(33,356)
Expenditure
£
(90,701)
Balance at
31 August
2022
£
98,870
25,404
124,274
Balance at
31 August
2023
£
130,543
34,291
164,834
Balance at
31 August
2022
£
124,274

14. Summary of funds

Page 16

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Current assets
Creditors due within one year
Difference
Total
Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
166,394
-
(1,560)
34,291
(34,290)
34,291
130,544
Total
funds
2023
£
166,394
(1,560)
(1)
164,835

Analysis of net assets between funds - prior year

Current assets
Creditors due within one year
Total
Unrestricted
funds
2022
£
125,384
(1,110)
124,274
Total
funds
2022
£
125,384
(1,110)
124,274

Page 17

Registered number: 07000136 Charity number: 1134082

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Company, its Trustees and Advisers 1
Trustees' Report 2 - 4
Trustees' Responsibilities Statement 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 - 17

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2023

Trustees Abuzer Jan Tahir
Shazad Saleem
Zaffar Mahmood
Company registered
number
07000136
Charity registered
number
1134082
Registered office
22C Station road
Cheadle Hulme
Stockport
Cheshire
SK8 7AB
Chief executive officer
Abuzer Jan Tahir
Accountants
Shipleys Tax Planning
Wharf House
Victoria Quays
Wharf Street
Sheffield
S2 5SY
Bankers
Santander
PO Box 382
21 Prescot Street
London
E1 8AD

Page 1

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees present their annual report together with the financial statements of the Prophetic Guidance for the year 1 September 2022 to 31 August 2023. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The promotion of religious harmony for the benefit of the public by:

Educating the public in different religious beliefs including an awareness of their distinctive features and their common ground to promote good relations between persons of different faiths.

Promoting knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths.

The advancement of the Islamic religion in the United Kingdom for the benefit of the public through the holding of prayer meetings, lectures, producing and/or distributing literature on Islam to enlighten others about the Islamic religion.

The relief of financial need and suffering among victims of natural or other kinds of disaster in the form of money (or other means deemed suitable) for persons, bodies, organisations and/or countries affected.

The relief of financial hardship, sickness and distress among persons living in the world's poorest communities.

b. Activities undertaken to achieve objectives

The pursuit of the aforementioned objectives is manifested through a number of current activities:

Distribution of digital media on iTunes and Android Play Store explaining the origin of the Qur'an and the relationship with other Abrahamic faiths.

Delivering regular classes and lectures to the general public.

Producing new digital media for an enriched online education experience.

Distributed aid collected from a Covid-19 appeal specifically to help those people local to us in Greater Manchester that were affected by the Coronavirus pandemic financially. Managed to help many families and supported a local volunteer organisation Unity Community as well.

Collected Zakat donations and distributed them to the needy in Pakistan.

Page 2

PROPHETIC GUIDANCE (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Achievements and performance

a. REVIEW OF ACTIVITIES

We have achieved a number of things over the last year, including:

Held regular meetings every 2 weeks to discuss how best to promote religious monotheism, to promote the true message of Islam and how best to present it.

Host a free weekly lesson at the Cheadle Mosque Community Centre for local students and international students online. Since the Coronavirus pandemic this changed to online only. Also started a second class Quranic Progression online.

Distributed digital media including MP3s for sale on iTunes and Amazon.

Ran a Covid-19 appeal specifically to collect money and help those people local to us in Greater Manchester that were affected by the Coronavirus pandemic financially. Managed to help many families and supported a local volunteer organisation Unity Community as well.

Collected Zakat donations and distributed them to the needy in Pakistan.

b. Investment policy and performance

No formal investment and performance policies have currently been set.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

Due to the size and nature of the charity no formal reserves policy has been set. However, reserves are used to meet current commitments as they arise.

Page 3

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Structure, governance and management

a. Constitution

The charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 25 August 2009

The charity is constituted under a Memorandum of Association dated 25 August 2009 and is a registered charity number 1134082.

The principal object of the charity is to provide education to the public to promote religious harmony.

There have been no changes in the objectives since the last annual report.

b. Methods of appointment or election of Trustees

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Plans for future periods

The charity aims to continue to promote religious harmony and understanding through their work in the community.

Approved by order of the members of the board of Trustees on 27 August 2024 and signed on their behalf by:

Page 4

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' Report 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 . Under company law, the Trustees 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 Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company 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 Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 5

PROPHETIC GUIDANCE (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2023

Independent Examiner's Report to the Trustees of Prophetic Guidance ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and Basis of Report

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.

Signed:

Dated: 27 August 2024

Shipleys Tax Planning

Page 6

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2023

Note
Income from:
Donations and legacies
3
Other trading activities
4
Other unallocated
Total income
Expenditure on:
Charitable activities
6
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2023
£
34,291
-
-
34,291
-
34,291
-
34,291
34,291
Unrestricted
funds
2023
£
39,625
-
-
39,625
33,356
6,269
124,274
6,269
130,543
Total
funds
2023
£
73,915
-
1
73,916
33,356
40,560
124,274
40,560
164,834
Total
funds
2022
£
-
116,105
-
116,105
90,701
25,404
98,870
25,404
124,274

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 9 to 17 form part of these financial statements.

Page 7

PROPHETIC GUIDANCE (A Company Limited by Guarantee) REGISTERED NUMBER: 07000136

BALANCE SHEET AS AT 31 AUGUST 2023

Note
Fixed assets
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds
25,470
140,924
166,394
(1,560)
2023
£
-
164,834
164,834
164,834
164,834
34,291
130,543
164,834
469
124,915
125,384
(1,110)
2022
£
-
124,274
124,274
124,274
124,274
-
124,274
124,274

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 27 August 2024 and signed on their behalf by:

The notes on pages 9 to 17 form part of these financial statements.

Page 8

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

1. General information

Prophetic Guidance is a company Limited by Guarantee domiciled in England & Wales, registration number 07000136. The registered office is 22c Station Road, Cheadle Hulme, Cheadle, Cheshire, SK8 7AB.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Prophetic Guidance meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.4 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 9

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

2. Accounting policies (continued)

2.5 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.6 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.7 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.8 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Income from donations and legacies

Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
£ £ £ £
Donations 34,291 39,625 73,916 -

Page 10

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

4. Income from other trading activities Income from fundraising events

Total funds 2023 £

Fundraising
5.
Analysis of grants
Grants
Grants
Grants to
Institutions
2023
£
21,000
Unrestricted
funds
2022
£
116,105
Grants to
Individuals
2023
£
4,400
Grants to
Individuals
2022
£
81,944
Total
funds
2022
£
116,105
Total
funds
2023
£
25,400
Total
funds
2022
£
81,944

Page 11

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2023
£
Charity donations
25,400
Administrative expenses
2,639
Advertising
3,233
Other professional fees
2,084
33,356
Unrestricted
funds
2022
£
Charity donations
81,944
Administrative expenses
3,340
Advertising
2,470
Other professional fees
2,096
Governance cost
851
90,701
Total
2023
£
25,400
2,639
3,233
2,084
33,356
Total
2022
£
81,944
3,340
2,470
2,096
851
90,701

7. Analysis of expenditure by activities

Charity donations
Administrative expenses
Advertising
Other professional fees
Activities
undertaken
directly
2023
£
-
2,639
3,233
2,084
7,956
Grant
funding of
activities
2023
£
25,400
-
-
-
25,400
Total
funds
2023
£
25,400
2,639
3,233
2,084
33,356

Page 12

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

7. Analysis of expenditure by activities (continued)

Activities
undertaken
directly
2022
£
Charity donations
-
Administrative expenses
3,340
Advertising
2,470
Other professional fees
2,096
Governance cost
852
8,758
8.
Independent examiner's remuneration
Fees payable to the Company's independent examiner for the independent
examination of the Company's annual accounts
Grant
funding of
activities
2022
£
81,944
-
-
-
-
81,944
2023
£
780
Total
funds
2022
£
81,944
3,340
2,470
2,096
852
90,701
2022
£
780

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 31 August 2023, no Trustee expenses have been incurred (2022 - £NIL) .

10. Debtors

Due within one year
Other debtors
2023
£
25,470
25,470
2022
£
469
469

Page 13

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

11. Creditors: Amounts falling due within one year

Accruals and deferred income
Financial instruments
Financial assets
Financial assets measured at fair value through income and expenditure
2023
£
1,560
2023
£
140,924
2022
£
1,110
2022
£
124,915

12. Financial instruments

Financial assets measured at fair value through income and expenditure comprise of cash at bank and in hand.

Page 14

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

13. Statement of funds

Statement of funds - current year

Unrestricted funds
Reserves
Unallocated amounts
Restricted funds
Unallocated amounts
Total of funds
Balance at 1
September
2022
£
124,274
-
124,274
-
124,274
Income
£
-
39,625
39,625
34,291
73,916
Expenditure
£
-
(33,356)
(33,356)
-
(33,356)
Balance at
31 August
2023
£
124,274
6,269
130,543
34,291
164,834

Page 15

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Reserves
Unallocated amounts
Summary of funds
Summary of funds - current year
General funds
Restricted funds
Summary of funds - prior year
General funds
Balance at
1 September
2021
£
98,870
-
98,870
Balance at 1
September
2022
£
124,274
-
124,274
Balance at
1 September
2021
£
98,870
Income
£
-
116,105
116,105
Income
£
39,625
34,291
73,916
Income
£
116,105
Expenditure
£
-
(90,701)
(90,701)
Expenditure
£
(33,356)
-
(33,356)
Expenditure
£
(90,701)
Balance at
31 August
2022
£
98,870
25,404
124,274
Balance at
31 August
2023
£
130,543
34,291
164,834
Balance at
31 August
2022
£
124,274

14. Summary of funds

Page 16

PROPHETIC GUIDANCE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Current assets
Creditors due within one year
Difference
Total
Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
166,394
-
(1,560)
34,291
(34,290)
34,291
130,544
Total
funds
2023
£
166,394
(1,560)
(1)
164,835

Analysis of net assets between funds - prior year

Current assets
Creditors due within one year
Total
Unrestricted
funds
2022
£
125,384
(1,110)
124,274
Total
funds
2022
£
125,384
(1,110)
124,274

Page 17