REGISTERED COMPANY NUMBER: 07117137 (England and Wales) REGISTERED CHARITY NUMBER: 1135657 


**ANNUAL REPORT** 2021/2022 

MAJLIS KHUDDAMUL AHMADIYYA (UK) (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022 

WWW.KHUDDAM.ORG.UK 



MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

|**Reference and Administrative Details**|2|
|---|---|
|**Trustees’ Report**|03-16|
|**Report of the Independent Auditor**|17-21|
|**Statement of Financial Activities**|22|
|**Statement of Financial Position**|23|
|**Statement of Cash Flows**|24|
|**Notes to Financial Statements**|25-35|





MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 OCTOBER 2022** 

|**TRUSTEES**|Abdul Quddus Arif|
|---|---|
||Luqman Ahmad Bajwa (appointed 30/10/2022)|
||Sabah-Ul-Nassar Ahmad (appointed 30/10/2022)|
||Tauseef Ahmed|
||Usman Ahmed (resigned 30/10/2022)|
||Hamid Mahmood Chaudhary (resigned 30/10/2022)|
|**COMPANY SECRETARY**|Tauseef Ahmed|
|**REGISTERED OFFICE**|Aiwan-E-Mahmood|
||Unit 2, Bourne Mill Business Park,|
||Centre Park|
||Farnham Surrey GU9 9PS|
|**REGISTERED COMPANY NUMBER**|07117137 (England and Wales)|
|**REGISTERED CHARITY NUMBER**|1135657|
|**AUDITOR**|CapShire Audit Ltd|
||86-90 Paul Street|
||London|
||EC2A 4NE|
|**BANKERS**|NatWest Plc|
||1000 Cathedral Square,|
||Cathedral Hill, Guildford|
||Surrey GU2 7YL|



MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

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 October 2022. 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). 

## OBJECTIVES AND ACTIVITIES 

## **OBJECTIVES** 

Each year the trustees review the education through the provision of objectives and activities of the charity lectures, seminars and discussion to ensure they continue to reflect forums. the charity’s aims.  Following are the 3. To provide or assist in the provision overarching objectives of the charity of facilities in the interests of social which remains unchanged: 

3. To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship, or social circumstances with the objective of improving their conditions of life. 

1. The advancement of the Muslim faith worldwide as expounded by Hazrat Mirza Ghulam Ahmad (AS) of Qadian, the Promised Messiah and the founder of the Ahmadiyya Movement and interpreted by any of his successors known as Caliph. The present Caliph is Hazrat Mirza Masroor Ahmad, KhalifatuL-Masih V. 2. The advancement of Islamic 

4. Any other charitable purpose as the trustees may from time to time determine. 

## **ACTIVITIES** 

The following are some of the activities carried out by the charity this year to achieve our goals and benefit the public: 

-Members were educated and encouraged to participate in the charity’s activities through outreach events, workshops, dialogues, seminars, and publications. The Mercy4Mankind Campaign raised significant funds for a variety of local and national charities. Mercy4Mankind campaign also helped us in our Hadeeqatul Mahdi Tree Donation Project, a truly sustainable project where we see not only the benefit of the trees planted, but also the donated funds will go towards our partner charity. 

-Both the website and mobile app have undergone additional development. -After Her Majesty, Queen Elizabeth II passed away, a tribute exhibition was held in her honour. -Members of the charity volunteered 

to help in disaster response activities in the UK and abroad. In addition, during this year’s tragic conflict, we had 16 volunteers with Humanity First to assist Ukrainian refugees crossing the border into Poland. 

-In support of our other National Charity Partner, Marie Curie, 400 members volunteered in 30 cities across the year, collecting funds for the Marie Curie Daffodil Takeover weekend. 

-Together with the Felix Project, we launched the Central London Food Project, which has already helped us provide 1.5 million meals to underprivileged Londoners. The food donation drive this year helped to collect around 10 tonnes of food for foodbanks across the UK. 

-Seven members of the UK’s Tabligh (to reach out) team travelled to Ushuaia, Argentina, for this trip. 

The goal of the expedition was to fulfil a part of the Promised Messiah’s prophesy, “I shall cause thy message to reach the corners of the world,” 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## OBJECTIVES AND ACTIVITIES 

## **PUBLIC BENEFIT** 

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission guidance on public benefit and believe that the Majlis 

meets the necessary requirements. The remainder of this report clearly illustrate the benefit to the public at large from the activities undertaken by the charity. 

**ENVIRONMENTAL RESPONSIBILITY** 

The Majlis promotes an equal awareness of its members to improving both spiritual and physical environment. There is a comprehensive plan for sustainable 

and constant educating, training and reformation of members to aspire to higher moral values. 

## **GRANT MAKING** 

Grants or donations are made to a chosen organisation whose activities support the charity’s objectives. Following are some of the prominent charities that were chosen by the trustees to be funded. 

- Alshirkatul Islamiyah (ASI) 

## • All Saints Church Tilford 

AMJ has activities and projects which are very similar to those of the charity and is managing a large number of charitable projects all over the world. Trustees of the charity have therefore chosen AMJ as its largest beneficiary organisation. 

- Ahmadiyya Muslim Jamaat (AMJ) 

- Humanity first UK (HF) 

AMYA UK flag flies alongside the three flags of the United Kingdom. Members of AMYA come from all corners of the country to partake in activties. 


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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## STRATEGIC REPORT 

**ACHIEVEMENT** In December 2021, the student the Islamic Golden Age, and affairs department hosted the interdisciplinary challenges. The **AND** AMRA (Ahmadiyya Muslim Research department also presented the Dr **PERFORMANCE** Association) conference, which Abdus Salam academic awards at focused on sustainability, reviving Imperial College and Cambridge. **STUDENT AFFAIRS** 

**SEHAT-E-JISMANI** The Khuddam Football League and Funds for the crisis in Ukraine were Khuddam Cricket League in both the raised through the National Football **(HEALTH &** North and South were two of several League and the Cricket for Peace **FITNESS)** activities that the Sehat-e-Jismani event. department hosted during the year. **MEDIA AND** The media and publications team Key highlights including publication continued their efforts in promotion of Tariq Magazine online multiple **PUBLICATIONS** the Charity’s activities through times in the year. The department also **TEAM (ISHAAT)** publication of various posters, videos published a new book the year “The and photos for the various events Great Western Revival” - Addressed taking place in the year as well as of his holiness Mirza Masroor Ahmad providing support for these events Khalifatul -Masih V (aba). in form of media and photography coverage. **KHIDMAT-E-KHALQ** During the year charity did fund members supported collections for raising event for All Saints Church the Royal British Legion during this **(CHARITABLE** based in Tilford, Farnham for Poppy Appeal in over 24 cities and **ACTIVITIES)** development and repairs work within towns across the UK. Church The volunteers were out and supported collection across several locations. Hundreds of our youth **CHARITY** This year we had The Mercy4 part in the race. The event was wellMankind Campaign Tilford Village received by national and international **CHALLENGE** Fundraiser, a 10k + 5K miles race in media outlets such as the BBC, **EVENTS** support of vital ceiling repairs of All Independent, and Evening Standard. Saints Church in Tilford. The event was a success in terms of bringing the local community together, with 80 out of the total 173 participants taking 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## STRATEGIC REPORT 

**IJTEMA (ANNUAL LOCAL, REGIONAL AND NATIONAL EVENT)** 

The Majlis Khuddamul Ahmadiyya UK’s 49th National Ijtema was held in Kingsley, near Hadiqatul Mahdi. The Ijtema was successful, and we were graced with the presence of Hazrat Khalifatul-Masih (aba). Among the significant highlights of this year’s Ijtema were: 

- Opening session with Nazire Aala Sahib Pakistan 

- Interactive session on cherished memories with Khilafat with Ameer sahib UK and Sahibzada 

Mirza Waqas Ahmad sahib. 

- Academic competitions 

- Exhibitions on Honouring our Pledge, Tabligh and Waqf-e-Arzi trip Argentina and virtual tour of Makkah / Medina and various talks in the outdoor Discovery Zone. 

- The Hub and indoor sports marquee, which were both very popular and catered for both individual participants and teams. 

The annual event on the system of Khilafat within the Ahmadiyya Muslim Community. Events such as these serve to deepen understanding of faith. 

## SUNDAY TIMES BESTSELLER 

The children’s department within AMYA UK caters to the spiritual and education needs of boys under the age of 16. Regular activities take place. 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## STRATEGIC REPORT 

**FINANCIAL REVIEW** 

The charity has no long-term investments. The trustees are empowered by the memorandum and articles of association to decide 

on the courses of action that they consider appropriate to further the charity’s objectives. 


MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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TOTAL INCOME
£1,074,762
I JTEMA CH ANDA (DONATION PRIMARILY COLLECTED FOR THE NATIONAL YOUTH CONVENTION)
£142,389
KEY CHARIT ABLE ACTIVITIES
EDUCA TIONAL ACTIVITIES
NATIONAL YOUTH CONVENTION
x4
FINANCIAL REVIEW
CHARITABLE ACTIVITIES FY22
A TFAL CHANDA IDONATION5 FROM BOYS BELOW 15 YRSI
£42.200
KEY CHARIT ABLE ACTIVITIES
EDUCATIONAL YOUTH
DEVELOPMENT ACTIVITIES FOR
BOYS BETWEEN 7 AND 15 YEARS
SPORTING EVENTS FOR YOUNG
BOYS BETWEEN 7 AND 15 YEARS


Members of AMYA at the annual consultation called Shurah, This stretches back to the time of the Holy Prophet Muhammad[sa] and helps  inform policy. 

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FINANCIAL REVIEW
EXPENSES FY22
TOTAL EXPENSE FY22
£1,066,448
KEY EXEPNSES INCURRED
EQUIPMENT HIRE
9.9/
FOOD Er TRAVEL
23.9/
GRANTS & DONATIONS
17.7/
OTHERS
22.3/
SITE ARRANGEMENTS
22.3/.
1111
10

FINANCIAL REVIEW 15 YEAR OVERVIEW)
Total Contributions
£1,074,762 17%
Change PY
Total Contributions-5 Year Trend
Member Participation-s Year Trend
£1.1M
£1.OM
75%
£0.9M
£0.8M
70%
£0.7M
65%
2018
2019
2020
2021
2022
2018
2019
2020
2021
2022
Breakdown of Member Contributions
7%
£566,866
18%
£142,389
Change PY
FY22 Khuddam Collection
Change PY
FY22 ljtema Collection
£566.866
£541.103
£142,389
£473.644
£4Y2.573
£502.896
£117.29)
£113.707
£121,093
ozi
2Q22
4596
£42,200
£75,073
Change PY
FY22 Atfal Collection
Change PY FY22 Gift Aid Collection
£42.2
£87.308
£70.152
£75.691
£75.073
EZ7.871
£2>.15
£57,18B
£RQ*¥7
2Q2
2021
2018
2020
2021

MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## **RESERVES POLICY** 

Majlis Khuddamul Ahmadiyya (MKA) UK has been managing its reserves in accordance with its policies and approving projects and expenditure where the Trustees feel there are opportunities to increase value of the causes for which the Charity stands for. The Charity’s long term aim is to hold reserves equivalent to six months of expenditure. The Trustees believe this should provide sufficient funds to facilitate the continuity of operations. Income of MKA is expected to remain consistent from its members and there appears to be no risk 

of significant loss in income in the foreseeable future. Trustees therefore may review the level of these reserves and decide on reducing their level in future years, provided worthy causes or investment opportunities arise in future. 

Funds of the Charity were £806,858 as at 31 October 2022 (2021: £798,544) comprising of £121,597 (2021: £137,277) restricted funds and £685,261 (2021: £661,267) unrestricted funds. 

Based on the review financial and assessment undertaken, the board confirms it has a reasonable expectation that the Majlis Khuddamul Ahmadiyya will be able to continue in operational existence for at least a year from the date of 

signing this Trustees’ Report and Accounts and for the foreseeable future. For this reason, the board of trustees continues to adopt the going concern basis of accounting in preparing the accounts. 

**GOING CONCERN** on and assessment undertaken, the Accounts and for the foreseeable board confirms it has a reasonable future. For this reason, the board expectation that the Majlis of trustees continues to adopt the Khuddamul Ahmadiyya will be able going concern basis of accounting in to continue in operational existence preparing the accounts. for at least a year from the date of **FINANCIAL** The Charity is reliant on voluntary with Al-Shirkatul Islamiyyah and donations from its members in the Muslim Television Ahmadiyya **REVIEW** United Kingdom. During the year, UK thereof has helped in raising the charity has continued to grow awareness of the excellent works with increased contributions from carried out by the MKA (UK) for the members. community. This is expected to have a positive impact on our future income as well. 

The risk to income is low as majority as well. of the members happily pay their subscriptions without much effort. During the year, increased A relatively smaller number when merchandise sale at multiple local and approached happily make donations. national events as well as the launch A larger focus is on the moral training of a new online store has resulted in of the members but our association higher trading income. 

## **FUTURE PLANS** 

The Trustees continue to explore new ways to increase efficiency and effectiveness of finding ways to achieve the objectives of the charity. 

The trustees seek to actively promote the objectives of the charity in the following twelve months. 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

STRUCTURE, GOVERNANCE AND MANAGEMENT 

## **GOVERNING DOCUMENT** 

The charity is constituted as a company limited by guarantee, and is therefore governed by its Memorandum  and Articles of Association. New trustees are appointed in accordance with its Articles of Association. The Charity 

is organised so that the trustees meet regularly to manage its affairs. The trustees have delegated the management of day-to-day affairs to the chairman. 

**RECRUITMENT AND APPOINTMENT OF NEW TRUSTEES** 

The existing Trustees are responsible for the recruitment of new trustees; in doing so newly proposed trustees’ experience and dedication towards the objectives of the Charity are considered. 

The trustees are persons of generally good conduct and moral standing with an attitude of serving the society that they live in. Trustees are encouraged to facilitate in building bridges between the members of the organisation and local communities and ensures that good relations are fostered between the Charity and the society at large. Trustees are trained to follow the ethos of selfless service for mankind with no desire of personal gain out of this. 

In selecting new Trustees, we seek to identify people who regularly attend events and functions organised by the Charity and are willing to volunteer to help in our broader community work. Proposed trustees are invited to attend trustees’ meetings and are regularly reminded of the charity’s aims and activities. it is through mutual consent that they are officially offered this unpaid position. Regular informal appraisals of their dedication and involvement in pursuing the interests of MKA are carried out. A proposed trustee also needs to display continued personal development through acquiring specialist knowledge and skills which are necessary in addition to their other formal qualifications and/or experience. 

## **ORGANISATIONAL STRUCTURE** 

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 is 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. 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** STRUCTURE, GOVERNANCE AND MANAGEMENT 

## **RISK MANAGEMENT** 

Trustees assess the risks that the charity faces by identifying key risks, understanding the nature of the risks, the likelihood of any risk materialising and causing an adverse event happening, and putting measures in place to manage risks and prevent any adverse event happening.  Trustees consider key risks to be those that have a significant impact on: 

- Operational performance, including risks to the Charity’s personnels and volunteers; 

- Achievement of the Charity’s aims and objectives; 

- Meeting the expectations of the Charity’s beneficiaries or supporters. 

The trustees actively review key risks on an ongoing basis to ensure adequate and appropriate systems and procedures are in place to manage the risks identified.  The following framework is applied to ensure adequate risk management: 

- Regular monitoring of key risks and development of action plans; 

- • Embedding risk identification and assessment within operating procedures; 

authority and control; 

- Review of key systems and procedures through internal audit arrangements; 

- Maintaining reserves to meet working capital needs in the foreseeable future; 

Two sub-committees, the Audit Committee and the IT Committee, are set-up to perform a key role in assessing operational performance risks to the charity and mitigating the risks by formulating appropriate policies and measures.  These subcommittees meet periodically to ensure all key risks are appropriately mitigated. All significant activities undertaken are subject to a risk review as part of the initial project assessment and discussed at length at the monthly management meeting which is chaired by the chair of the charity. Key risks are identified and ranked in terms of their potential impact and likelihood. In assessing risk, trustees recognise that some areas of our work require the acceptance and management of risk if our key objectives are to be achieved. 

- A clear structure of delegated 

## **EVENTS SINCE END OF THE YEAR** 

Information relating to events since the end of the year is given in the notes to the financial statements. 

## **EMPLOYMENT POLICY** 

The charity is an equal opportunities charity has to go through reasonable employer but it is important that the security clearance through the applicant understands the norms and administration.  Currently there is one conduct of the community and has full time employee and two part time been happily involved in volunteering employees of the charity. Estimated themselves with a genuine desire man hours spent on volunteering for making a positive change in the by our members were in excess of society and serving the charity with 350 FTE (full time employees). The honesty and integrity. In the current trustees appreciate this and wish to climate, physical security of the thank everyone involved for their community is also of an important valuable time and commendable focus. Therefore any person who efforts in furthering the Charity applies for the position within the objectives 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## **TRUSTEES’ RESPONSIBILITY STATEMENT** 

The trustees (who are  also  directors of Majlis Khuddamul Ahmadiyya  (UK) for  the  purpose  of company  law) 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). 

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 as at the balance sheet date and of its incoming resources and application of resources, including the income and expenditure of the charitable company for the financial year. In preparing these financial statements, the trustees are required to: 

2006. Trustees 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. 

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have prepared the financial statements in accordance with United Kingdom Accounting Standards, comprising FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, and applicable law (which together form United Kingdom Generally Accepted Accounting Practice and in accordance with the provisions of Companies Act 2006 relating to small entities. 

In so far as we are aware: 

- Select suitable accounting policies and then apply them consistently; 

- Observe the methods and principles in the Charities FRS102 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 

   - There is no relevant audit information of which the charitable company s auditor is unaware; and 

   - The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable  them to ensure  that the financial  statements comply with the Companies Act 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## **AUDITOR** 

The auditors, CapShire Audit Ltd, were appointed as statutory auditors during the year following a competitive tender process. 

Trustees’ report, incorporating a strategic report, approved by order of the 

board of trustees, as the company directors, on 03 July 2023 and signed on the board’s behalf by: 


.................................................. Abdul Quddus Arif (Chairman) - Trustee 


**----- Start of picture text -----**<br>
The Mubarak<br>Mosque in Tilford.<br>One of the major<br>mosques of<br>the Ahmadiyya<br>Muslim Commu-<br>nity in the UK.<br>AMYA members<br>regularly visit<br>the mosque for<br>spiritual activities<br>and prayer.<br>**----- End of picture text -----**<br>


MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 16 



REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **AUDITOR’S REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## **OPINION** 

## **BASIS FOR OPINION** 

**CONCLUSIONS RELATING TO GOING CONCERN** 

We have audited the financial statements of Majlis Khuddamul Ahmadiyya (UK) for the year ended 31 October 2022 which comprise the Statement of Financial Activities, the Balance Sheets, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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: 

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 charity in accordance with the ethical requirements that are relevant to our 

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. 

- Give a true and fair view of the state of the charitable company’s affairs as at 31 October 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- • Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’; 

- Have been prepared in accordance with the requirements of the Charities Act 2011. 

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. 

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

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 ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

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REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **AUDITOR’S REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## **OTHER MATTER** 

The financial statements of Majlis Khuddamul Ahmadiyya (UK) for the year ended 31 October 2021 were not audited as the charity took audit exemption by virtue of section 476 and 477 of the Companies Act 2006. 

Therefore, the comparative figures shown in these financial statements for the prior year are unaudited. 

## **OTHER INFORMATION** 

The trustees are responsible audit or otherwise appears to be for the other information. The materially misstated. If we identify other information comprises the such material inconsistencies or information included in the Trustees apparent material misstatements, we Report. Our opinion on the financial are required to determine whether statements does not cover the other there is a material misstatement information and, except to the extent in the financial statements or a otherwise explicitly stated in our material misstatement of the other report, we do not express any form information. If, based on the work of assurance conclusion thereon. we have performed, we conclude that there is a material misstatement In connection with our audit of the of this other information, we are financial statements, our responsibility required to report that fact. We have is to read the other information and, in nothing to report in this regard. doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the 

**MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report.   We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: 

- Adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; 

- The financial statements are not in agreement with the accounting records and returns; or 

- Certain disclosures of trustees’ remuneration specified by law are not made; or 

- We have not received all the information and explanations we require for our audit. 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **AUDITOR’S REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## **RESPONSIBILITIES OF TRUSTEES** 

As explained more fully in the Trustees’ Responsibilities Statement, 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 charitable 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 charitable company or to cease operations, or have no realistic alternative but to do so. 

**OUR RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS** 

We have been appointed as auditor our responsibilities, outlined above, under Section 144 of Charities Act to detect material misstatements in 2011 and report in accordance with respect of irregularities, including the Act and relevant regulations fraud. The extent to which our made or having effect thereunder. procedures are capable of detecting irregularities, including fraud is Our objectives are to obtain detailed below: reasonable assurance about whether the financial statements as a whole Based on our understanding of are free from material misstatement, the charitable company and the whether due to fraud or error, and environment in which it operates, to issue an auditor s report that we identified that the principal risks includes our opinion. Reasonable of non-compliance with laws and assurance is a high level of assurance, regulations related to regulatory but is not a guarantee that an audit requirements charities and companies conducted in accordance with ISAs in England and Wales, and we (UK) will always detect a material considered the extent to which nonmisstatement when it exists. compliance might have a material Misstatements can arise from fraud effect on the financial statements. or error and are considered material We also considered those laws and if, individually or in the aggregate, regulations that have a direct impact they could reasonably be expected on the preparation of the financial to influence the economic decisions statements such as the Companies of users taken on the basis of these Act 2006, the Charities Act 2011, financial statements. Irregularities, income tax and payroll tax. including fraud, are instances of noncompliance with laws and regulations. We evaluated management’s We design procedures in line with incentives and opportunities for 

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 noncompliance 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. 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **AUDITOR’S REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

**OUR RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS** 

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 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: 

- Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud; 

- Evaluating management’s controls designed to prevent and detect irregularities; 

regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

A further description of our responsibilities for the audit of the statements is financial located on the Financial Reporting Council’s website at: www.frc.org. uk/auditorsresponsibilities. This description forms part of our auditor’s report. 

- Inspecting correspondence with regulators and tax authorities; 

- Challenging assumptions and judgements made by management in their critical accounting estimates. 

- Identifying and testing journals, in particular journal entries postings by unusual users or with unusual descriptions; and 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

20 



REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **AUDITOR’S REPORT FOR THE YEAR ENDED 31 OCTOBER 2022** 

## **USE OF OUR REPORT** 

This report is made solely to the charitable company’s members, as a body, in accordance with the Charities Act 2011. 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. 

Noor Choudhary (Senior Statutory Auditor) for and on behalf of CapShire Audit Ltd Chartered Accountants and Statutory Auditors 86-90 Paul Street London EC2A 4NE 

03 July 2023 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2022** 

|Unrestricted Restricted<br>fund<br>fund<br>Notes<br>£<br>£<br>INCOME AND ENDOWMENTS FROM<br>Donations and legacies<br>Trading activities<br>Interest income<br>Other income<br>Total<br>EXPENDITURE ON<br>Raising funds<br>Charitable activities<br>Charitable activities<br>Total<br>NET INCOME/(EXPENDITURE)<br>RECONCILIATION OF FUNDS<br>Total funds brought forward<br>TOTAL FUNDS CARRIED FORWARD<br>2<br>826,528<br>102,695<br>3<br>61,087<br>4<br>546<br>5<br>83,906<br>972,067<br>102,695<br>6<br>102,911<br>2,655<br>7<br>845,162<br>115,720<br>948,073<br>118,375<br>23,994<br>(15,680)<br>661,267<br>137,277<br>685,261<br>121,597<br>-<br>-<br>-<br>EXPENDITURE ON|31.10.22<br> <br>Total<br>funds<br>£<br>929,223<br>1,074,762<br>105,566<br>960,882<br>1,066,448<br>8,314<br>798,544<br>806,858<br>61,087<br>546<br>83,906|31.10.21<br>Unaudited<br>Total<br>funds<br>£<br>818,737<br>42,280<br>200<br>25,598|
|---|---|---|
|||886,815<br>65,286<br>670,074|
|||735,360|
|||151,455<br>647,089|
|||798,544|



The notes form part of these financial statements 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) 

## **STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2022** 

|31.10.22<br>Notes<br>£<br>FIXED ASSETS<br>Tangible assets<br>CURRENT ASSETS<br>Debtors<br>Cash at bank<br>CREDITORS<br>r<br>ay<br>e<br>e<br>n<br>o<br>nih<br>ti<br>w<br>e<br>u<br>d<br>g<br>nilla<br>f s<br>t<br>n<br>u<br>o<br>m<br>A<br>NET CURRENT ASSETS<br>TOTAL ASSETS LESS CURRENT<br>LIABILITIES <br>NET ASSETS<br>FUNDS<br>Unrestricted funds<br>Restricted funds<br>TOTAL FUNDS<br>14<br>11,801<br>15<br>193,225<br>756,021<br>949,246<br>16<br>(154,189)<br>795,057<br>806,858<br>806,858<br>18<br>685,261<br>121,597<br>806,858<br>TOTAL ASSETS LESS CURRENT<br>one year<br>17,|31.10.21<br>£<br>13,747<br>143,006<br>681,368<br>824,374<br>(39,577)<br>784,797<br>798,544<br>798,544<br>661,267<br>137,277<br>798,544<br>Unaudited|
|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on 

03 July 2023 and were signed on its behalf by: 

.................................................. Abdul Quddus Arif (Chairman) - Trustee 

.................................................. Luqman Ahmad Bajwa - Trustee 

The notes form part of these financial statements 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 OCTOBER 2022** 

|Notes<br>Cash flows from operating activities<br>Cash generated from operations  21<br>Net cash provided by operating activities<br>Cash flows from investing activities<br>Purchase of tangible fixed assets<br>Gain on Disposal of fixed assets<br>Net cash (used in)/provided by investing activities<br>Cash flows from financing activities<br>Interest income<br>Net cash provided by financing activities<br>Change in cash and cash<br>equivalents in the reporting<br>period<br>Cash and cash equivalents at the<br>beginning of the reporting period<br>Cash and cash equivalents at the<br>end of the reporting period|31.10.22<br>31.10.21<br>£<br>£<br>79,840<br>170,588<br>79,840<br>170,588<br>(5,734)<br>-<br>-<br>850<br>(5,734)<br>850<br>546<br>200<br>546<br>200<br>74,652<br>171,638<br>681,368<br>509,730<br>756,021<br>681,368<br>Unaudited|
|---|---|



The notes form part of these financial statements 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

## 1. ACCOUNTING POLICIES 

## BASIS OF PREPARING THE FINANCIAL STATEMENTS 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition, effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless Majlis Khuddamul Ahmadiyya (UK) is a private company limited by guarantee incorporated in England and Wales. 

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

## INCOME 

Recognition of incoming resources 

These are included in the Statement of Financial Activities (SOFA) when: 

- The charity becomes entitled to the resources; 

- The trustees are virtually certain they will receive the resources; 

   - The monetary value can be measured with sufficient reliability; and 

- 

- Trading income relates to income earned from selling various good at events. 

- Trading income is recognised at the point when the sale is made as the risks and rewards of ownership have been transferred to the customer. 

## 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. 

## VOLUNTEER HELP 

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 

## INCOMING RESOURCES 

Income represents amounts voluntarily contributed by members of the Majlis Khuddamul Ahmadiyya United Kingdom 

## EXPENDITURE 

## GRANTS PAYABLES 

Grants payable are payments made to third parties in the furtherance of the charitable objectives of the charity. These are expensed when events have created a valid expectation in other parties that the Charity will discharge its liabilities. 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

## 1. ACCOUNTING POLICIES - continued 

## EXPENSES AND LIABILITIES 

Expenses are recognised on an accrual’s basis. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. 

## GOVERNANCE COSTS 

Governance Costs are the cost associated with the constitutional and statutory arrangements of the charity as opposed to those costs associated with the income generation or charitable activity. Included within this category are costs associated with strategic rather day to day management of charity’s activates. These costs include external audit and any reimbursed trustees’ expenses. 

## TANGIBLE FIXED ASSETS 

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

Motor vehicles - 20% on cost 

Computer equipment - 33% on cost 

## TAXATION 

The charity is exempt from corporation tax on its charitable activities. 

## FUND ACCOUNTING 

Restricted funds are spent in accordance with specific instructions of the donors. Unrestricted funds comprise those funds which are spent at the discretion of management committee for the purpose of meeting the charity’s objectives. 

## PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS 

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

|Unrestricted<br>funds<br>£<br>MKA charity challenge<br>Khuddam<br>Atfal<br>Ijtema income<br>Gift aid<br>-<br>566,866<br>42,200<br>142,389<br>75,073<br>826,528<br>2. DONATIONS|Restricted<br>funds<br>£<br>102,695<br>102,695<br>-<br>-<br>-<br>-|31.10.22<br>Total<br>funds<br>£<br>102,695<br>929,223<br>566,866<br>42,200<br>142,389<br>75,073|31.10.21<br>Total<br>funds<br>£<br>61,700<br>531,103<br>29,150<br>121,093<br>75,691<br>818,737|
|---|---|---|---|



MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

|3.|TRADING ACTIVITIES||||||
|---|---|---|---|---|---|---|
||||||31.10.22|31.10.21|
|||Unrestricted|Restricted||Total|Total|
|||funds|funds||funds|funds|
|||£|£||£|£|
||Trading income|61,087||-|61,087|42,280|
||||||||
|4.|INTEREST INCOME||||||
||||||31.10.22|31.10.21|
|||Unrestricted|Restricted||Total|Total|
|||funds|funds||funds|funds|
|||£|£||£|£|
||Interest income|546||-|546|200|



Interest income is earned through bank deposits. Any income earned in the year is paid out as Sadqa annually. 

|5.|OTHER INCOME|||||
|---|---|---|---|---|---|
|||||31.10.22|31.10.21|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
|||£|£|£|£|
||Tamiraat income|50,305|-|50,305|3,509|
||Tariq magazine|3,004|-|3,004|4,403|
||Sehate jismani|29,673|-|29,673|2,984|
||Other income|749|-|749|2,802|
||Publications|175|-|175|11,900|
|||83,906|-|83,906|25,598|



|6.|RAISING FUNDS|
|---|---|
||Cost of raising funds|



|Staff costs<br>Bank charges<br>Stationary<br>Printing & publishing<br>Dues and subscriptions<br>Office essentials<br>Venue hire<br>Merchandise cost<br>Unrestricted<br>funds<br>£<br>48,318<br>4,383<br>179<br>8,143<br>283<br>471<br>-<br>41,134<br>102,911|Restricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>2,655<br>-<br>2,655|31.10.22<br>Total<br>funds<br>£<br>48,318<br>4,383<br>179<br>8,143<br>283<br>471<br>2,655<br>41,134<br>105,566|31.10.21<br>Total<br>funds<br>£<br>10,647<br>7,904<br>503<br>1,069<br>4,234<br>505<br>14,813<br>25,611<br>65,286|
|---|---|---|---|



MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

## 7. CHARITABLE ACTIVITIES COSTS 

|Charitable Grants<br>Books & Publications<br>National Events<br>National Convention<br>Regional Events<br>Sports & recreation<br>Training & Development<br>CHARITABLE ACTIVITIES COSTS|Direct<br>Cost<br>2022<br>£<br>204,074<br>148<br>124,998<br>326,373<br>134,775<br>47,307<br>1,437<br>839,111|Support<br>Cost<br>2022<br>£<br>1,402<br>686<br>86,627<br>27,511<br>3,761<br>1,393<br>390<br>121,770|Total<br>2022<br>£<br>205,476<br>834<br>211,625<br>353,884<br>138,536<br>48,700<br>1,827<br>960,882|
|---|---|---|---|



|Charitable Grants<br>National Events<br>National Convention<br>Regional Events<br>Sports & recreation<br>Training & Development|Direct<br>Cost<br>2021<br>£<br>190,994<br>230,891<br>80,909<br>94,098<br>3,134<br>-<br>600,027|Support<br>Cost<br>2021<br>£<br>-<br>39,384<br>24,182<br>5,668<br>-<br>812<br>70,046|Total<br>2021<br>£<br>190,994<br>270,275<br>105,091<br>99,767<br>3,134<br>812<br>670,072|
|---|---|---|---|



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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

8 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

Analysis of Support cost 2022 

|||Admin|Depreciation charge|Merchandise|Governance Cost|Grand Total|
|---|---|---|---|---|---|---|
|Activities||£|£|£|£|£|
|Charitable Grants||1,402|-|<br>-|-|1,402|
|Books & Publications||686|-|<br>-|-|686|
|National Events|49,640||7,679|<br>26,007|3,300|86,627|
|National Convention|14,614||-|12,897|-|27,511|
|Regional Events||3,761|-|-|-|3,761|
|Sports & recreation||1,393|-|-|-|1,393|
|Training & Development||390|-|-|-|390|
||71,887||7,679|<br>38,904|3,300|121,770|
|Analysis of support|cost||||||
|2021|||||||
|||Admin||Depreciation charge|Governance Cost|Grand Total|
|Activities||£||£|£|£|
|National Events||30,892||6,812|1,680|39,384|
|National Convention||24,182||-|-|24,182|
|Regional Events||5,668||-|-|5,668|
|Training & Development||<br>812||-|-|812|
|||61,554||6,812|1,680|70,046|



MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

## 13 .9. DEBTORS: AMOUNTS FANALYSIS OF GOVERN **A** NCE COSTSLLING DUE WITHIN ONE YEAR 

|13 .<br>DEBTORS: AMOUNTS F**A**LLING DUE WITHIN ONE YEAR<br>9.<br>ANALYSIS OF GOVERN NCE COSTS|||
|---|---|---|
|Other debtors<br>Prepayments and accrued income<br>14.<br>CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR<br>Trade creditors<br>Other creditors<br>Accrued expenses<br>Auditors' remuneration<br>External review cost<br>10.<br>NET INCOME/(EXPENDITURE)<br>Net income/(expenditure) is stated after charging/(crediting):<br>Auditors' remuneration<br>Depreciation - owned assets|31.10.22<br>£<br>114,877<br>78**,**348<br>193,225<br>31.10.22<br>£<br>3 300<br>-|31.10.21<br>£<br>63,006<br>80,000<br>143,006<br>31.10.21<br>£<br>22,593<br>15,424<br>1,560<br>39,577<br>31.10.21<br>£<br>-<br>1,680<br>31.10.21<br>£<br>-<br>6,812|
||31.10.22<br>£<br>82,833<br>4,556<br>66,800<br>154,189<br>31.10.22<br>£<br>3,300<br>7,680||



11. TRUSTEES' REMUNERATION AND BENEFITS 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS There was no remuneration paid and no benefits provided to trustees for the year31.10.22 31.10.21 ended 31 October 2022 (2021: £Nil) Unrestricted Restricted Total Total fund fund funds funds Trustees' expenses £ £ £ £ Fixed assets 11,801 - 11,801 13,747 Current assets  There were no trustees' expenses paid for the year ended 31 October 2022 nor for764,149 185,097 949,246 824,374 Current liabilities the year ended 31 October 2021. (90,689) (63,500) (154,189) (39,577) 

|685,261<br>121,597<br>806,858<br>16.<br>MOVEMENT IN FUNDS<br>Net<br>At<br>movement<br>1.11.21<br>in funds<br>£<br>£<br>Unrestricted funds<br>Unrestricted<br>Restricted funds<br>Restricted<br>TOTAL FUNDS<br>661,267<br>23,994<br>137,277<br>(15,680)<br>798,544<br>8,314<br>31.10.22<br>£<br>Staff Salaries and social security costs<br>Pension contributions<br>56,225<br>93<br>56,318<br>The average number of paid staff during the year was 3 (2021: 2)<br>All Staffing cost are funded through unrestricted funds.<br>12.<br>ANALYSIS OF STAFF COST|806,858<br>Net<br>movement<br> <br>in funds<br>£<br>31.10.22<br>£<br>56,225<br>93<br>56,318|t|798,544<br>At<br>31.10.21<br>£<br>22,091<br>58|
|---|---|---|---|
||||<br>31.10.22<br>£<br>22,149|
||||<br>685,261<br>121,597<br>806,858|



MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

## 13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 

|Unrestricted<br>funds<br>£<br>INCOME AND ENDOWMENTS FROM<br>Donations and legacies<br>Trading activities<br>Interest income<br>Other income<br>Total<br>EXPENDITURE ON<br>Raising funds<br>757,037<br>42,280<br>200<br>25,598<br>825,115<br>50,473<br>Charitable activities<br>Charitable activities<br>572,749<br>Total<br>NET INCOME/(EXPENDITURE)<br>RECONCILIATION OF FUNDS<br>Total funds brought forward<br>TOTAL FUNDS CARRIED<br>FORWARD<br>623,222<br>201,893<br>459,374<br>661,267<br>FROM<br>EXPENDITURE ON|Restricted<br>Total<br>funds<br>funds 2021<br>£<br>£<br>61,700<br>818,737<br>61,700<br>886,815<br>14,813<br>65,286<br>97,325<br>670,074<br>112,138<br>735,360<br>(50,438)<br>151,455<br>187,715<br>647,089<br>137,277<br>798,544<br>-<br>42,280<br>-<br>200<br>-<br>25,598|
|---|---|



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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

|14.<br>TANGIBLE FIXED ASSETS<br>Motor<br>vehicles<br>£<br>COST<br>At 1 November 2021<br>Additions<br>At 31 October 2022<br>DEPRECIATION<br>At 1 November 2021<br>Charge for year<br>At 31 October 2022<br>NET BOOK VALUE<br>At 31 October 2022<br>At 31 October 2021<br>32,032<br>4,500<br>36,532<br>18,719<br>6,932<br>25,651<br>10,881<br>13,313<br>15.<br>DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR<br>Donations receivables<br>Loan to auxiliary’s<br>Other debtors<br>Prepayments and accrued income<br>16.<br>CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR<br>Claim payables<br>Other creditors<br>Accrued expenses<br>receivable<br>Expenses payable<br>Amount due from auxiliaries|Motor<br>vehicles<br>£<br>32,032<br>4,500|Computer<br>equipment<br>£<br>1,216<br>1,234|Computer<br>equipment<br>£<br>1,216<br>1,234||
|---|---|---|---|---|
||36,532<br>18,719<br>6,932<br>25,651<br>10,881||2,450<br>782<br>748<br>1,530<br>920||
|||434<br>31.10.22<br>£<br>55,272<br>49,628<br>9,977<br>78,348<br>193,225<br>31.10.22<br>£<br>82,833<br>4,556<br>66,800|||
|||154,189|||



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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

|17.|ANALYSIS OF NET ASSETS BETWEEN FUNDS|ANALYSIS OF NET ASSETS BETWEEN FUNDS|||||
|---|---|---|---|---|---|---|
||||||31.10.22|31.10.21|
|||Unrestricted Restricted|||Total|Total|
|||fund|fund||funds|funds|
|||£|£||£|£|
||Fixed assets|11,801|-||11,801|13,747|
||Current assets|764,149|185,097||949,246|824,374|
||Current liabilities|(90,689)|(63,500)||(154,189)|(39,577)|
|||685,261|121,597||806,858|798,544|
|18.|MOVEMENT IN FUNDS||||||
||||||Net||
||||At||movement|At|
||||1.11.21||in funds|31.10.22|
||||£||£|£|
||Unrestricted funds||||||
||Unrestricted<br>Unrestricted funds||661,267||23,994|685,261|
||Restricted funds||||||
||Restricted<br>Restricted funds||137,277||(15,680)|121,597|
||TOTAL FUNDS||798,544||8,314|806,858|
||||||||
||Net movement in funds, included in the above are as follows:<br>Movements in funds included in the net movement above are as follows;||||||
||||Incoming||Resources Movement||
||||resources||expended|in funds|
||||£||£|£|
||Unrestricted funds||||||
||Unrestricted<br>Unrestricted funds||972,067||(948,073)|23,994|
||Restricted funds||||||
||Restricted<br>Restricted funds||102,695||(118,375)|(15,680)|
||TOTAL FUNDS||1,074,762|(1,066,448)||8,314|



MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

## 18. MOVEMENT IN FUNDS - continued 

Comparatives for movement in funds 

|MOVEMENT IN FUNDS - continued<br>Comparatives for movement in funds|||
|---|---|---|
|Unrestricted funds<br>Unrestricted<br>Restricted funds<br>Restricted<br>TOTAL FUNDS<br>Unrestricted funds<br>Restricted funds|At<br>1.11.20<br>£<br>459,374<br>187,715<br>647,089|Net<br>movement<br>in funds<br>£<br>201,893<br>(50,438)<br>151,455|
|Comparative net movement in funds, included in the above are as follows:<br>Movements in funds included in the net movement above are as follows;|||
|Unrestricted funds<br>Unrestricted<br>Restricted funds<br>Restricted<br>TOTAL FUNDS<br>Unrestricted funds<br>Restricted funds|||



Restricted Funds compri sefund for Ahmadiyya Muslim Youth Association Charity Challenge Restricted funds include funds for Ahmadiyya Muslim Youth Association Charity Challenge 

## 19. RELATED PARTY DISCLOSURES 

The trustees of the charity are considered to be key management personnel and are all volunteers. They do not receive any remuneration for their services (2021:£nil). 

Donations made by trustees in 2022 totalled £5,057 (2021 :£2,315). 

The trustees that served in the year are included on page 12 

MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

34 



MAJLIS KHUDDAMUL AHMADIYYA (UK) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022** 

## 20. POST BALANCE SHEET EVENTS 

There were no subsequent events identified since the balance sheet date. 

## 21. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 

|Net income for the reporting period (as per the Statement<br>of Financial Activities)<br>Adjustments for:<br>Depreciation charges<br>Profit on disposal of fixed assets<br>Interest income<br>Increase in debtors<br>Increase in creditors<br>Net cash provided by operations|31.10.22<br>£<br>8,314<br>7,679<br>-<br>(546)<br>(50,219)<br>114,612<br>79,840|31.10.21<br>£<br>151,455<br>6,812<br>(850)<br>(200)<br>(13,652)<br>27,023<br>170,588|
|---|---|---|



## 22.. ANALYSIS OF CHANGES IN NET FUNDS 

|ANALYSIS OF CHANGES IN NET FUNDS|ANALYSIS OF CHANGES IN NET FUNDS|ANALYSIS OF CHANGES IN NET FUNDS|ANALYSIS OF CHANGES IN NET FUNDS|
|---|---|---|---|
|At 1.11.21 Cash flow At 31.10.22<br>£<br>£<br>£<br>Net cash<br>Cash at bank<br>681,368<br>74,653<br>756,021<br>681,368<br>74,653<br>756,021<br>Total<br>681,368<br>74,653<br>756,021<br>Net cash at bank||||
||681,368|74,653|756,021|
||681,368|74,653|756,021|



MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 

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## **“** 

# **A NATION CANNOT BE REFORMED WITHOUT FIRST THE REFORMATION OF ITS YOUTH** 

— His Holiness Hazrat Mirza Bashiruddin Mahmood Ahmad - Khalifatul-Masih II[ (God be pleased with him)] 

## Contact Us 

www.khuddam.org.uk 

Aiwan-E-Mahmood Unit 2, Bourne Mill Business Park Centre Park Farnham, Surrey GU9 9PS