Charity number: 1134933
The Birmingham Shadhiliya Trust
Trustees' report and financial statements
for the year ended 30 November 2022
Contents
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustees report | 2 - 3 |
| Independent examiners' report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 10 |
The Birmingham Shadhiliya Trust
Legal and administrative information
Charity number 1134933 Business address C/O RUS & Co, 1192 Stratford Road Hall Green Birmingham B28 8AB Registered office C/O RUS & Co, 1192 Stratford Road Hall Green Birmingham B28 8AB Trustees Mr Mahboob-Al-Rahman Shafii Mr Mohsin Abbas Secretary Mr Muhammad Ridwaan Accountants RUS Chartered Accountants 1190A-1192 Stratford Road Hall Green Birmingham B28 8AB
The Birmingham Shadhiliya Trust
Report of the trustees for the year ended 30 November 2022
The trustees present their report and the financial statements for the year ended 30 November 2022. The trustees who served during the year and up to the date of this report are set out on page 1.
Objectives and activities
1.To advance the Islamic religion for the benefit of the public in accordance with the Sunni schools of law (i.e. the Hanafit, Maliki, Shafi and Hanbali schools) and the Sunni schools of tenets of belief (i.e. Ashari and Marturidi schools) and in particular as follows;
-
To advance the Islamic religion for the benefit of the public as aforesaid, in particular, in accordance with the orthodox Sunni Muslim discipline of Islamic spirituality ("Sufism") in line with the teachings of Imam Abul Hasan Al-Shadhili (May Allah be pleased with him) as manifested through the Hashimi Darqawi Shadhili sufi order as currently represented and led by Sheikh Nuh Keller (May Allah sanctify his secret) and his authorised successor; and to establish a centre ("zawiya") and such ancillary buildings as thought necessary and manage the same for activities promoted by the Trust in furtherance of the Objects in Birmingham or the surrounding area; and
-
To advance for the benefit of the general public and in particular, but without prejudice to the generality of the foregoing, to increase their knowledge of the Islamic religion in accordance with (1) and (2) above by way of spiritual gatherings, lectures and talks.
The Charity is a small charity and the objective set for the Charity has been to ensure that the Charity carry out its usual and regular activities, that it has been carrying out historically, in previous years, in accordance with the Charity's said objects.
The main such activities are regular spiritual and community gatherings of up to three a week. These have continued during the relevant year as per previous years, with regular attendees and the attendance level being relatively constant.
Achievements and performance
There was a significant drop in income from previous years, but this was a result of the non-taking place of the yearly "suhba" in Birmingham which has taken place in previous years. Equally, however, with the non-taking place of that event, the Charity did not incur the significant expenses that are associated with the taking place of that event.
The Charity continues to be in a sound financial state, with regular voluntary donations and a healthy level of cash at bank.
Financial review
The incoming resources were £61,400 during the year and were higher than last year's £16,865. The outgoing resources aggregated to £83,716 for the year compared to the last year £6,923.
The Birmingham Shadhiliya Trust
Report of the trustees for the year ended 30 November 2022
Statement of trustees' responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed On behalf of the board by:
Mr Mahboob-Al-Rahman Shafii Trustee
Date: _ _ _ _ _
Independent examiner's report to the trustees on the unaudited financial statements of The Birmingham Shadhiliya Trust.
I report on the accounts of The Birmingham Shadhiliya Trust for the year ended 30 November 2022 set out on pages 2 to 10.
Respective responsibilities of trustees and independent examiner
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(i) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep proper accounting records in accordance with section 41 of the Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Raza Samar
FCA 1190A - 1192 Stratford Road
Birmingham B28 8AB
The Birmingham Shadhiliya Trust
Statement of financial activities
For the year ended 30 November 2022
| Unrestricted Restricted funds funds Notes £ £ Incoming resources Incoming resources from generating funds: Voluntary income 2 61,380 - Profit on Savings 3 20 - Total incoming resources 61,400 - Resources expended Establishment costs 60,566 - Accountancy fees 960 - Advertising 1,406 - Legal and professional fees 3,176 - Travel/Accommodation 15,788 - Other office expenses ) (1 - Depreciation and impairment 1,521 - Donations - Charity 300 - Total resources expended 83,716 - Total funds brought forward 234,317 128 Total funds carried forward 212,001 128 |
2022 Total £ 61,380 20 61,400 60,566 960 1,406 3,176 15,788 ) (1 1,521 300 83,716 234,445 212,129 |
2021 Total £ 16,865 17 |
|---|---|---|
| 16,882 | ||
| 5,526 960 - - - 38 399 - |
||
| 6,923 | ||
| 224,486 | ||
| 234,445 |
The notes on pages 7 to 10 form an integral part of these financial statements.
Balance sheet
as at 30 November 2022
| Notes Fixed assets Tangible assets 5 Current assets Debtors 6 Cash at bank and in hand Creditors: amounts falling due within one year 7 Net current assets Net assets Funds 8 Unrestricted income funds Restricted income funds Total funds |
2022 £ £ 176,576 8,714 29,774 38,488 ) (2,935 35,553 212,129 212,001 128 212,129 |
2021 £ £ 172,086 6,925 57,409 64,334 ) (1,975 62,359 234,445 234,317 128 234,445 |
2021 £ £ 172,086 6,925 57,409 64,334 ) (1,975 62,359 234,445 234,317 128 234,445 |
|---|---|---|---|
| 234,445 | |||
| 234,317 128 |
|||
| 234,445 |
The financial statements were approved by the trustees on 22 May 2025 and signed on its behalf by
_ _ _ _ _ _ _ _ _
Mahboob-Al-Rahman Shafii Trustee
Date: _ _ _ _ _ _ _ _
The notes on pages 7 to 10 form an integral part of these financial statements.
The Birmingham Shadhiliya Trust
Notes to financial statements
for the year ended 30 November 2022
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1. Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.
1.2. Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
1.3. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
1.4. Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
- Land and buildings - Fixtures, fittings and equipment 20% reducing balance
1.5. Long term contracts
Amounts recoverable on long term contracts, which are included in debtors are stated at the net sales value of the work done after provisions for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments received on account.
The Birmingham Shadhiliya Trust
Notes to financial statements
for the year ended 30 November 2022
2. Incoming Resources
| General Donations | 2022 Total £ 61,380 61,380 |
2021 Total £ 16,865 16,865 |
|---|---|---|
3. Investment Income
| Profit on savings | 2022 Total £ 20 20 |
2021 Total £ 17 17 |
|---|---|---|
4. Employees
Employment costs
No salaries or wages have been paid to employees, including the trustees, during the year.
| Land and Fixtures, Tangible fixed assets buildings fittings and freehold equipment £ £ Cost At 1 December 2021 170,491 6,725 Additions - 6,011 At 30 November 2022 170,491 12,736 Depreciation At 1 December 2021 - 5,129 Charge for the year - 1,521 At 30 November 2022 - 6,650 Net book values At 30 November 2022 170,491 6,086 At 30 November 2021 170,491 1,596 |
Total £ 177,216 6,011 183,227 5,129 1,521 6,650 176,577 172,087 |
|---|---|
5. Tangible fixed assets
The Birmingham Shadhiliya Trust
Notes to financial statements for the year ended 30 November 2022
6. Debtors
| 6. Debtors |
||
|---|---|---|
| Other Debtors Loan- Serenity Productions Ltd 7. Creditors: amounts falling due within one year Trade creditors Accruals and deferred income |
2022 £ 481 8,233 8,714 2022 £ 1 2,934 2,935 |
2021 £ 481 6,444 |
| 6,925 | ||
| 2021 £ 1 1,974 |
||
| 1,975 |
| 8. | Analysis of net assets between funds | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||||||
| funds | funds | funds | |||||||
| £ | £ | £ | |||||||
| Fund balances at 30 November 2022 as represented by: | |||||||||
| Tangible fixed assets | 176,576 | - | 176,576 | ||||||
| Current assets | 38,359 | 128 | 38,487 | ||||||
| Current liabilities | ) (2,934 |
- | (2,934 | ) | |||||
| 212,001 | 128 | 212,129 | |||||||
| 9. | Unrestricted funds | At | At | ||||||
| 1 Dec 2019 | Incoming | Outgoing | 30 | Nov 2020 | |||||
| resources | resources | ||||||||
| £ | £ | £ | £ | ||||||
| Unrestricted funds | 234,317 | 61,400 | ) (83,716 |
212,001 |
The Birmingham Shadhiliya Trust
Notes to financial statements for the year ended 30 November 2022
| 10. Restricted funds 1 Sadaqa Funds |
At At Dec 2021 Incoming 30 Nov 2022 resources £ £ £ 128 -- 128 128 - 128 |
At At Dec 2021 Incoming 30 Nov 2022 resources £ £ £ 128 -- 128 128 - 128 |
|---|---|---|
| 128 |