AHMADIYYA MUSLIM YOUTH ASSOCIATION UNITEDKINGDOM Ll /#. ANNUAL REPORT 2023-2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 COMPANY REGISTRATION NUMBER. 07117137 (England and Wales) CHARITY REGISTRATION NUMBER.. 1135657 ## **MAJLIS KHUDDAMUL AHMADIYYA (UK)** **Contents of the Financial Statements for the Year Ended 31 October 2024** **----- Start of picture text -----**
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**MAJLIS KHUDDAMUL AHMADIYYA (UK)** Reference and Administrative Details for the Year Ended 31 October 2024 **TRUSTEES** Abdul Quddus Arif (Chairman) Luqman Ahmad Bajwa (resigned 16.11.24) Muhammad Saif Ullah Saleem (appointed 16.11.24) Sabah-Ul-Nassar Ahmad Tauseef Ahmed **COMPANY SECRETARY** Tauseef Ahmed **REGISTERED OFFICE** Aiwan-E-Mahmood Unit 2, Bourne Mill Business Park Centre Park Farnham Surrey GU9 9PS **REGISTERED** 07117137 (England and Wales) **COMPANY NUMBER REGISTERED** 1135657 **CHARITY NUMBER 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 2024 01 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 OCTOBER 2024** ~~— —O~~ 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 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). ## **OBJECTIVES AND ACTIVITIES** ## **OBJECTIVES** Each year the trustees review the objectives and activities of the charity to ensure they continue to reflect the charity's aims. Following are the overarching objectives of the charity which remains unchanged: **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 the V[th] . **2.** The advancement of Islamic education through the provision of lectures, seminars and discussion forums. **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. **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: events featured charity runs and marathons that helped raise substantial fund for humanitarian organisations. **"** Young members volunteers fundraised to build a primary school in Guinea Conakry, named Ahmadiyya Primary School Moria-Khore. **"** The Voice for Peace initiative has successfully engaged participants through events held in each of the four UK parliaments, focusing on promoting dialogue and awareness. These events drew an attendance of roughly 300 people, emphasising the importance of understanding and social responsibility. **"** Various Food and Environmental Projects - Members contributed to food projects across the UK, distributing 1.3 million meals and 15 tonnes of food to foodbanks. Additionally, 8,000 trees were planted, emphasising environmental stewardship. **"** Ten events were held across the UK as part of the Mercy4Mankind initiative, supporting various charitable causes, including the VoicesforPeace campaign. The **"** MKA MASQ Topic of the Month and Media Series - Majlis Ansar Sultanul Qalam (MASQ) initiated monthly educational topics and collaborated with MTA to produce Beyond Allegations. a 02 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2024** ## **OBJECTIVES AND ACTIVITIES (CONTINUED)** ## **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 and the separate Annual 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. **Ahmadiyya Muslim Jamaat International (AMJ) Humanity First UK (HF)** 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. > MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 03 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **TRUSTEES' REPORT** **FOR THE YEAR ENDED 31 OCTOBER 2024** ## **ACHIEVEMENT AND PERFORMANCE** ## **CHARITABLE ACTIVITIES AND COMMUNITY SERVICE** Under the guidance of His Holiness Mirza Masroor Ahmad (May Allah be his helper), Disaster Relief Preparedness committees have been formed at both national and regional levels, equipping members with vital crisis-response skills to effectively assist their communities. Within the framework of the Mercy4Mankind Campaign, ten events successfully generated substantial funds for charitable initiatives, while members also took part in marathons benefiting local charities. The Food Distribution and Environmental Projects enabled the community to deliver more than one million meals to at-risk communities, contribute food to banks, and engage in tree planting activities throughout the UK. ## **COMMUNITY ENGAGEMENT** In alignment with the guidance provided by His Holiness Mirza Masroor Ahmad (May Allah be his helper), the Majlis took a pivotal role in initiating and promoting the Voices-for-Peace initiative throughout the United Kingdom. Various events designed to encourage dialogue and mutual understanding were organised in the House of Commons, Senedd (Welsh Parliament), Stormont (Northern Ireland Assembly), and the Scottish Parliament. ## **INTERNATIONAL OUTREACH AND HUMANITARIAN EFFORTS** This year saw the successful completion of the Africa School Challenge in Guinea Conakry, where members raised funds and volunteered to build a school, named the Ahmadiyya Primary School Moria-Khoré. ## **EDUCATIONAL AND DEVELOPMENTAL PROGRAMS** The Winter Retreat provided 110 participants with a combination of religious instruction, mentorship, and athletic activities such as football and dodgeball, in addition to sessions focused on Quranic and historical studies. Over the year, various Sports Programs, including national football leagues, cricket tournaments, and regional hikes, involved nearly 2,000 members in fitness and team-building exercises. Furthermore, the Ahmadiyya Muslim Students Association (AMSA) organised 12 national events, which featured interfaith debates with university societies, promoting critical thinking and discussions on theological issues. ## **SPECIAL NEEDS (SEND) AND INCLUSIVE PROGRAMMING** A SEND awareness campaign reached 74 participants, with a network of doctors and teachers established to support parents and families. An adventure day was also organised, offering tailored activities for young members with special needs. ## **WAQAR-E-AMAL (DIGNITY OF LABOUR)** More than 275 community service sessions took place across the country, where volunteers engaged in activities such as street clean-ups, cemetery upkeep, and assisting with events at different community venues. ## **IJTEMA (ANNUAL LOCAL, REGIONAL AND NATIONAL EVENT)** During the year, the Charity held its 50th National Ijtema at Kingsley, Hampshire. Local and regional branches held their events as well which were held locally in their communities. The national convention was attended by approximately 7,545 individuals. Key highlights include: ## **PANEL DISCUSSIONS AND TALKS** A series of panel discussions covered key topics, including the importance of Khilafat and the responsibilities it entails, strategies for Tabligh (outreach) on the frontline, insights into the Israel-Palestine conflict, and rebuttals to atheism. Each session aligned with the year’s central theme, offering attendees a comprehensive view of relevant religious and social issues. 04 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **TRUSTEES' REPORT** **FOR THE YEAR ENDED 31 OCTOBER 2024** ## **EXHIBITIONS ON TABLIGH (OUTREACH)** Special exhibitions highlighted the significance of promoting Islam in Western societies, aiming to equip attendees with effective outreach strategies and deepen their understanding of Tabligh's role. ## **TENT CITY** A Tent City was set up, fostering a communal atmosphere where participants could bond, reflect, and engage in shared experiences throughout the program. ## **SEND MARQUEE AND SPORTS COMPETITIONS** A dedicated marquee was provided for attendees with Special Educational Needs and Disabilities (SEND), with His Holiness guidance introducing inclusive sports competitions tailored for SEND participants for the first time, ensuring everyone’s active involvement. ## **MASTERCHEF GRILL COMPETITION** In a lively and competitive environment, participants showcased their culinary skills in a MasterChef-style grill competition, adding a social and fun element to the event’s offerings. ## **FINANCIAL REVIEW** ## **INVESTMENT POLICY AND OBJECTIVES** 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. ## **RESERVES POLICY** 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 loyal 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 **£951,924** as at 31 October 2024 **(2023: £752,643)** comprising of **£173,745 (2023: £134,699)** restricted funds and **£778,179 (2023: £617,944)** unrestricted funds. ## **GOING CONCERN** After making appropriate enquiries and having assessed the financial position of the Charity, the Trustees have a reasonable expectation that 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 Financial Statements. As a result, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. It is the view of the Trustees that current geo-political factors do not have a direct impact on the activities of the charity. The Trustees will continue to monitor developments. > MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 05 **----- Start of picture text -----**
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## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2024** ## **FINANCIAL REVIEW (CONTINUED)** The charity remains primarily reliant on voluntary contributions from its dedicated members across the United Kingdom. Throughout the year, member contributions continued to grow, reflecting strong support for the charity’ s mission and initiatives. While significant efforts were made to optimise costs and improve efficiency, the impact of high inflation led to increased operational expenses, particularly for the National Convention (Ijtema). Last year, the charity faced a financial deficit; however, through careful cost control and financial management, we have successfully achieved a surplus this year. The Trustees remain committed to closely monitoring expenditure and refining financial strategies to ensure the sustainable and effective use of resources in the years ahead. During the year, the charity made a strategic decision to allocate additional funds towards reducing the loan balance on the investment property. As part of this initiative, a payment of £50,000 was made in October 2024, with further payments planned for the upcoming year. Despite financial challenges, the charity has managed to increase its income as the majority of members contribute their subscriptions consistently, demonstrating unwavering commitment to its objectives. Additionally, a smaller group of members, when approached, willingly make additional donations. Beyond financial contributions, the charity places significant emphasis on the moral and ethical development of its members, fostering a culture of selfless service and dedication to its cause. 06 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 ## **MAJLIS KHUDDAMUL AHMADIYYA (UK)** **----- Start of picture text -----**
Member Contribution
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Breakdown of Member Contributions
6% 14%£237,765
£605,877
Change PY FY24 Khuddam Collection Change PY FY24 Ijtema Collection
£605,877 £237,765
£492,573 £502,896 £531,103 £566,866 £570,351 £208,771
£142,389
£117,293 £113,707 £121,093
2020 2022 2024 2020 2022 2024
Total Contributions including Restricted
and Unrestricted funds
12%
£1,611,798
Change PY FY24 Total contributions
Total Contributions-Last 5 Financial Years
Member Participation - Last 5 Financial Years
oon
81% 83% an
79% 82%
—csannannnntll” ona an
o* o*o*ait om
£1,611,798 75%
£1,396,473
aneennnns £902,952 ann £886,815 a® £1,074,762 72% s ,
2020 2022 2024
2020 2022 2024
Breakdown of Member Contributions
93% 15%
£56,619 £128,483
Change PY Change PY
FY24 Atfal Collection FY24 Gift Aid
£56,619 £128,483
£112,086
£42,200
£87,308
£25,485 £27,871 £29,150 £29,388 £70,352 £75,691 £75,073
2020 2022 2024 2020 2022 2024
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MAJLIS KHUDDAMUL AHMADIYYA (UK)
Member Contribution
Total Expenses FY24
£1,412,517
a
Restricted Funds - FY24 & FY23 Unrestricted Funds - FY24 & FY23
FY24 FY23 FY24 FY23
£148,857 £1,379,612
£1,263,660
£71,076
Charitable Activities
i: os
Events £569,157 £497,967
FY24 Total
National Convention £444,037 £490,384
£1,142,507
Grants £64,285 £128,013
FY23 Total
Explorer's club £45,725 £137,513 £1,260,954
Publication and Other Expenses £19,303 £7,077
Cost of Raising Funds
Merchandise Cost £142,217 £121,510
FY24 Total
Staff Costs £76,953 £41,920
£270,010
Bank Loan Interest £32,671 £6,059
FY23 Total
Printing & Publishing £11,464 £9,842
£189,734
Venue Hires and other expens... £6,705 £10,403
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MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137)
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TRUSTEES' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2024
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## **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. ## **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 various committees and head of departments. ## **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. ~~a~~ MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 09 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2024** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)** The trustees meet at least once every month and are responsible for all decisions taken in relation to running the charity and the activities it provides for achieving its objectives. To assist in smooth running of the charity and its activities, the trustees have divided all tasks performed by the charity into various administrative departments, each department assigned a unique set of tasks. Each department is headed by a department leader appointed by the trustees who has a team that performs the various tasks of the department and report into him. There are clear lines of reporting within department teams and the department heads report to the trustees. ## **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 impact, and putting measures in place to manage such risks. Trustees consider key risks to be those that have a significant impact on: Operational performance, including risks to the Charity's personnel and volunteers; i Achievement of the Charity's aims and objectives; ii Meeting the expectations of the Charity's beneficiaries or supporters. iii 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; i Embedding risk identification and assessment within operating procedures; ii A clear structure of delegated authority and control; iii Review of key systems and procedures through internal audit arrangements; iv Maintaining reserves to meet working capital needs in the foreseeable future; v 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 sub-committees 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. ## **EMPLOYMENT POLICY** The charity is an equal opportunities employer but it is important that the applicant understands the norms and conduct of the community and has been happily involved in volunteering themselves with a genuine desire for making a positive change in the society and serving the charity with honesty and integrity. In the current climate, physical security of the community is also of an important focus. Therefore any person who applies for the position within the charity has to go through reasonable security clearance through the administration. Currently there are two full time employees and one part time employee of the charity. Estimated man hours spent on volunteering by our members were in excess of 350 FTE (full time employees). The trustees appreciate this and wish to thank everyone involved for their valuable time and commendable efforts in furthering the Charity objectives. ## **EVENTS SINCE THE END OF THE YEAR** Information relating to events since the end of the year is given in the notes to the financial statements. 10 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **FOR THE YEAR ENDED 31 OCTOBER 2024** ## **TRUSTEES' REPORT** ## **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: - 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 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 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: -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. ## **AUDITOR** The auditors, CapShire Audit Ltd has expressed their willingness to continue in office and a resolution to reappoint them will be proposed at a meeting of the trustees. Trustees' report, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 16 June 2025 and signed on the board's behalf by: Abdul Quddus Arif (Chairman) - Trustee ~~a~~ MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 11 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF MAJLIS KHUDDAMUL AHMADIYYA (UK)** ## **OPINION** We have audited the financial statements of MAJLIS KHUDDAMUL AHMADIYYA (UK) (the 'charitable company') for the year ended 31 October 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows 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 (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. ## In our opinion the financial statements: - give a true and fair view of the state of the charitable company's affairs as at 31 October 2024 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'; and - have been prepared in accordance with the requirements of the Companies Act 2006. ## **BASIS FOR OPINION** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **CONCLUSIONS RELATING TO GOING CONCERN** In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 12 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF MAJLIS KHUDDAMUL AHMADIYYA (UK)** ## **OTHER INFORMATION** The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditor thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## **OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006** In our opinion, based on the work undertaken in the course of the audit: - the information given in the Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the Trustees' Report has been prepared in accordance with applicable legal requirements. ## **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 Companies Act 2006 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; or - 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. 13 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF MAJLIS KHUDDAMUL AHMADIYYA (UK)** ## **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** Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditor that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to regulatory requirements charities and companies in England and Wales, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the Charities Act 2011, income tax and payroll tax. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries 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; - 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 14 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF MAJLIS KHUDDAMUL AHMADIYYA (UK)** ~~ee~~ 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 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 financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditor. ## **USE OF OUR REPORT** This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Woo Cli dts Noor Choudhary (Senior Statutory Auditor) for and on behalf of CapShire Audit Ltd 86-90 Paul Street London EC2A 4NE Date: 16 June 2025 ~~a~~ MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 15 **MAJLIS KHUDDAMUL AHMADIYYA (UK)** Statement of Financial Activities for the Year 31 October 2024 Unrestricted Restricted 2024 Total 2023 Total **INCOME** Notes Fund (£) Fund (£) Fund (£) Fund (£) Donations 2 1,028,744 187,903 1,216,647 1,004,774 Trading Activities 3 75,809 -- 75,809 72,232 Interest Income 4 4,529 -- 4,529 4,974 Other Income 5 314,813 -- 314,813 314,493 Total **1,423,895 187,903 1,611,798 1,396,473** Unrestricted Restricted 2024 Total 2023 Total **EXPENDITURE** Notes Fund (£) Fund (£) Fund (£) Fund (£) Raising Funds 6 268,893 1,117 270,010 189,734 Charitable 7 994,767 147,740 1,142,507 1,260,954 Activities **Total 1,263,660 148,857 1,412,517 1,450,688 NET INCOME / (EXPENDITURE) 160,235 39,046 199,281 (54,215)** Unrestricted Restricted 2024 Total 2023 Total **RECONCILIATION OF FUNDS** Fund (£) Fund (£) Fund (£) Fund (£) TOTAL FUNDS BROUGHT FORWARD 617,944 134,699 752,643 806,858 **TOTAL FUNDS CARRIED FORWARD 778,179 173,745 951,924 752,643** There were no recognised gains and losses other than those stated above. No separate Summary Income and Expenditure Account has been produced as this statement incorporates all Income and Expenditure. Net income for the purposes of Companies Act 2006 excludes income and expenditure in respect of endowment funds. A full comparative Statement of Financial Activities is included at note 13. 16 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 ## **MAJLIS KHUDDAMUL AHMADIYYA (UK)** # Statement of Financial Position 31 October 2024 **FIXED ASSETS** Notes 2024 (£) 2023 (£) Tangible assets 14 649,639 640,398 ~~ae~~ **CURRENT ASSETS** Notes 2024 (£) 2023 (£) Stocks 15 13,060 2,477 Debtors 16 246,180 237,469 Cash at bank and in hand 541,584 492,693 ~~_=zE~~ **800,824 732,639 CREDITORS** Notes 2024 (£) 2023 (£) Amounts falling due within one year 17 (157,972) (229,663) — ~~——~~ **NET CURRENT ASSETS 642,852 502,976 TOTAL ASSETS LESS CURRENT LIABILITIES 1,292,491 1,143,374 CREDITORS** Notes 2024 (£) 2023 (£) Amounts falling due after more than one year 18 (340,567) (390,731) ~~a~~ **NET ASSETS 951,924 752,643 FUNDS** Notes 2024 (£) 2023 (£) Unrestricted funds 21 778,179 617,944 Restricted funds 21 173,745 134,699 ~~=~~ **TOTAL FUNDS 951,924 752,643** ~~=~~ The financial statements were approved by the Board of Trustees and authorised for issue on 16 June 2025 and were signed on its behalf by: ............................................. ............................................. Abdul Quddus Arif (Chairman) - Trustee Bs Muhammad Saif Ullah Saleem - Trustee CP 17 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 **MAJLIS KHUDDAMUL AHMADIYYA (UK)** Statement of Cash Flows for the Year Ended 31 October 2024 **CASH FLOWS FROM OPERATING ACTIVITIES** Notes 2024 (£) 2023 (£) Cash generated from operations 24 158,520 (82,110) **Net cash provided by/(used in) 158,520 (82,110) operating activities CASH FLOWS FROM INVESTING ACTIVITIES** Notes 2024 (£) 2023 (£) Purchase of tangible fixed assets (13,373) (636,393) -- Sale of tangible fixed assets 6,747 Proceeds from Disposal of Fixed Asset -- 7,500 **Net cash used in investing activities (13,373) (622,146) CASH FLOWS FROM INVESTING ACTIVITIES** Notes 2024 (£) 2023 (£) New loans in year -- 444,500 Capital Repaid During Year (68,113) (2,488) Interest Income 4,529 4,974 Interest Paid (32,671) (6,059) **Net cash (used in)/provided by financing (96,255) 440,927 activities CHANGE IN CASH AND CASH EQUIVALENTS** 48,892 (263,329) **IN THE REPORTING PERIOD CASH AND CASH EQUIVALENTS AT THE BEGINNING** 492,693 756,021 **OF THE REPORTING PERIOD CASH AND CASH EQUIVALENTS AT THE END OF THE 541,585 492,693 REPORTING PERIOD** 18 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024** ## **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. The financial statements have been prepared under the historical cost convention. 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. ## **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** ## **RECOGNITION OF INCOMING RESOURCES** Income represents amounts voluntarily contributed by members of the Majlis Khuddamul AhmadiyyaUnited Kingdom 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; and • the monetary value can be measured with sufficient reliability; ## **TRADING INCOME** Trading income relates to income earned from selling various good at events. Trading income is recognised at the point when the sale is made and the risks and rewards of ownership are transferred to the customer. ## **GRANTS PAYABLES** Grants payable are payments made to other charities and third parties in the furtherance of the charitable objectives of the charity. ## **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. > MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 19 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **1. ACCOUNTING POLICIES (CONTINUED)** ## **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 than day to day management of charity's activities. These costs include external audit and any reimbursed trustees’ expenses. ## **TANGIBLE FIXED ASSETS** ## **FUND ACCOUNTING** Unrestricted funds are the funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. The aim and use of each designated fund is explained in the notes to the financial statements. Please see note 6 for details. Restricted funds are funds that are to be used in accordance with the specific restrictions imposed by donors. The costs of administering such funds are charged against the specific fund in line with the donor agreements. The aim and use of each restricted fund is set out in note 6 Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - in accordance with the property Motor vehicles - 20% on cost Computer equipment - 33% on cost Impairment reviews are conducted when events and changes in circumstances indicate that an impairment may have occurred. ## **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. ## **STOCKS** Stocks are valued at the lower of cost, on a first-in-first-out basis, and net realisable value. ## **TAXATION** The Company is a registered charity and is exempt from corporation tax on income and gains falling within section 404 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent these are applied to its charitable objects. Irrecoverable VAT is not separately analysed and is charged to the SOFA when the expenditure to which it relates is incurred, and is allocated as part of expenditure to which it relates 20 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **1. ACCOUNTING POLICIES (CONTINUED)** ## **FINANCIAL INSTRUMENTS** The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value. ## **DEBTORS** Trade debtors and other debtors are recognised at the settlement amount. ## **CREDITORS** ## **CASH AT BANK AND IN HAND** A liability is recognised for the amount that the group anticipates it will pay to settle the debt or the amount it has received as an advance payment for goods or services it must provide. Cash at bank and cash 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. DONATIONS** |MKA charity challenge
--
187,903
187,903
84,178
Unrestricted
Fund (£)
Restricted
Fund (£)
2024 Total
Fund (£)
2023 Total
Fund (£)|| |---|---| |Khuddam
605,877
--
605,877
570,351|| |Atfal
56,619
--
56,619
29,388|| |Ijtema income
237,765
--
237,765
208,771|| |Gift aid
**Total**
128,483
**1,028,744**
--
**187,903**
128,483
**1,216,647**
112,086
**1,004,774**|| ## **3. TRADING ACTIVITIES** |||Unrestricted|Restricted|2024 Total|2023 Total|| |---|---|---|---|---|---|---| |||Fund (£)|Fund (£)|Fund (£)|Fund (£)|| ||Trading income|75,809|--|75,809|72,232|| 21 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **4. INTEREST INCOME** ||Interest income
4,529
--
4,529
4,974
Unrestricted
Fund (£)
Restricted
Fund (£)
2024 Total
Fund (£)
2023 Total
Fund (£)|| |---|---|---| ## **5. OTHER INCOME** ||Unrestricted
Fund (£)
Restricted
Fund (£)
2024 Total
Fund (£)
2023 Total
Fund (£)| |---|---| ||Gain on assets sale
--
--
--
6,747| ||Tamiraat income
125,278
--
125,278
36,229| ||Tariq magazine
1,559
--
1,559
2,138| ||Sehate jismani
24,193
--
24,193
42,569| ||Publications
17,432
--
17,432
5,025| ||Atfal explorer’s club
47,128
--
47,128
143,649| ||Other fundraising activities
99,223
--
99,223
78,136| ||**Total**
**314,813**
--
**314,813**
**314,493**| ||**RAISING FUNDS — COST OF RAISING FUNDS**| |**6.**|| ||| ||Unrestricted
Fund (£)
Restricted
Fund (£)
2024 Total
Fund (£)
2023 Total
Fund (£)| ||Closing stock
(10,584)
--
(10,584)
(2,477)| ||Staff costs
76,953
--
76,953
41,920| ||Bank charges
4,369
--
4,369
4,575| ||Stationary
107
--
107
120| ||Printing & publishing
11,464
--
11,464
9,842| ||Dues and subscriptions
565
--
565
305| ||Office essentials
1,109
--
1,109
507| ||Venue hire
--
555
555
4,896| ||Merchandise cost
152,239
562
152,801
123,987| ||Interest and charges
32,671
--
32,671
6,059| ||**Total**
**268,893**
**1,117**
**270,010**
**189,734**| 22 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **7A. CHARITABLE ACTIVITIES COSTS** |Charitable Grants
64,285
--
64,285
Direct Cost
2024 (£)
Support Cost
2024 (£)
Total
2024 (£)|| |---|---| |Books & Publications
--
5,059
5,059|| |National Events
274,502
95,582
370,084|| |National Convention
433,320
10,717
444,037|| |Regional Events
151,080
7,096
158,176|| |Sports & recreation
39,989
908
40,897|| |Explorer's club
45,725
--
45,725|| |Training & Development
**Total**
13,139
**1,022,040**
1,105
**120,467**
14,244
**1,142,507**|| ## **7B. CHARITABLE ACTIVITIES COSTS** ||Charitable Grants
122,401
5,612
128,013
Direct Cost
2023 (£)
Support Cost
2023 (£)
Total
2023 (£)|| |---|---|---| ||Books & Publications
414
5,190
5,604|| ||National Events
159,782
130,260
290,042|| ||National Convention
479,850
10,534
490,384|| ||Regional Events
149,692
4,665
154,357|| ||Sports & recreation
51,346
2,222
53,568|| ||Explorer's club
137,513
--
137,513|| ||Training & Development
**Total**
1,373
**1,102,371**
100
**158,583**
1,473
**1,260,954**|| > MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 23 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **NOTES TO THE FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **8A. ANALYSIS OF SUPPORT COSTS** |Charitable Grants
-
--
--
Admin
2024 (£)
ACTIVITIES
--
Depreciation
Charge 2024 (£)
Governance
Cost 2024 (£)
Total
2024 (£)|| |---|---| |Books & Publications
5,059
--
5,059
--|| |National Events
88,150
3,300
95,582
4,132|| |National Convention
10,717
--
10,717
--|| |Regional Events
7,096
--
7,096
--|| |Sports & recreation
908
--
908
--|| |Training & Development
**Total**
1,105
**113,035**
--
**3,300**
1,105
**120,467**
--
**4,132**|| ## **8A. ANALYSIS OF SUPPORT COSTS** |ACTIVITIES|Admin
2023 (£)|Depreciation
Charge 2023 (£)|Governance
Cost 2023 (£)|Total
2023 (£)|| |---|---|---|---|---|---| |Charitable Grants|5,612|--|--|5,612|| |Books & Publications|5,190|--|--|5,190|| |National Events|119,917|7,043|3,300|130,260|| |National Convention|10,534|--|--|10,534|| |Regional Events|4,665|--|--|4,665|| |Sports & recreation|2,222|--|--|2,222|| |Training & Development|100|--|--|100|| |**Total**|**148,240**|**7,043**|**3,300**|**158,583**|| 24 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **9. GOVERNANCE COST** ||Fees payable to the charity's auditor and its associates
for the audit of the charity's financial statements
3,300
3,300
GOVERNANCE COST
2024 (£)
2023 (£)|| |---|---|---| ## **10. NET INCOME/(EXPENDITURE)** ||Depreciation - owned assets
4,132
7,043
NET INCOME/(EXPENDITURE) IS STATED AFTER
CHARGING/(CREDITING):
2024 (£)
2023 (£)|| |---|---|---| ||Surplus on disposal of fixed assets
--
6,747|| ## **11. TRUSTEES' REMUNERATION AND BENEFITS** There was no remuneration paid and no benefits provided to trustees for the year ended 31 October 2024 (2023: £Nil) ## **TRUSTEES' EXPENSES** There were no trustees' expenses paid for the year ended 31 October 2024 nor for the year ended 31 October 2023. > MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 25 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** |**12.**|**ANALYSIS OF STAFF COST**| |---|---| ||| ||31.10.24 (£)
31.10.23 (£)| ||Staff Salaries and social security costs
76,681
41,868| ||Pension contributions
272
52| ||**Total**
**76,953**
**41,920**| The average number of paid staff during the year was 3 (2023: 2) All Staffing cost are funded through unrestricted funds. ## **13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||INCOME|Unrestricted
Fund (£)|Restricted
Fund (£)|2023
Total Funds (£)|| |---|---|---|---|---|---| ||Donations|920,596|84,178|1,004,774|| ||Trading activities|72,232|--|72,232|| ||Interest income|4,974|--|4,974|| ||Other income|314,493|--|314,493|| ||**Total**|**1,312,295**|**84,178**|**1,396,473**|| ||**EXPENDITURE**||||| ||Raising funds|184,837|4,897|189,734|| ||Charitable activities|1,194,775|66,179|1,260,954|| ||**Total**|**1,379,612**|**71,076**|**1,450,688**|| ||NET INCOME/(EXPENDITURE)|(67,317)|13,102|(54,215)|| |||Unrestricted|Restricted|2023|| ||**RECONCILIATION OF FUNDS**|Fund(£)|Fund(£)|Total Funds(£)|| ||Total funds brought forward|685,261|121,597|806,858|| ||**Total Funds Carried Forward**|**617,944**|**134,699**|**752,643**|| 26 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **14. TANGIBLE FIXED ASSETS** |COST
GOVERNANCE COST
TOTALS £
Freehold
property £
Fixtures and
fittings £
Motor
Vehicles £
Computer
equipment £|| |---|---| |At 1 November 2023
635,793
--
25,232
3,050
664,075|| |Additions
--
6,501
4,712
2,160
13,373|| |At 31 October 2024
DEPRECIATION
At 1 November 2023
635,793
--
6,501
--
29,944
21,657
5,210
2,020
677,448
23,677|| |Charge for year
--
1,561
1,960
611
4,132|| |At 31 October 2024
NET BOOK VALUE
At 31 October 2024
--
635,793
1,561
4,940
23,617
6,327
2,631
2,579
27,809
649,639|| |At 31 October 2023
635,793
--
3,575
1,030
640,398|| |**15.**|**STOCKS**|||| |---|---|---|---|---| |||2024 (£)|2023 (£)|| ||Stocks|13,060|2,477|| ## **16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |||2024 (£)|2023 (£)|| |---|---|---|---|---| ||Other debtors|128,831|130,397|| ||Prepayments and accrued income|117,349|107,072|| ||**Total**|**246,180**|**237,469**|| > MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 27 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) ## **NOTES TO THE FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||2024 (£)|2023 (£)|| |---|---|---|---| |Bank loans and overdrafts (see note 19)|33,333|51,281|| |Expenses payable|120,424|169,770|| |Other creditors|915|5,312|| |Accrued expenses|3,300|3,300|| |**Total**|**157,972**|**229,663**|| ## **18. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR** |||2024 (£)|2023 (£)|| |---|---|---|---|---| ||Bank loans (see note 19)|340,567|390,731|| ||**LOANS**|||| ||An analysis of the maturity of loans is given below:|||| |||2024 (£)|2023 (£)|| ||Amounts falling due within one year on demand:
Bank Loans|33,333|51,281|| ||Amounts falling due between two and five years:
Bank loans 2-5 years|166,665|257,187|| ||Amounts falling due in more than five years:|||| ||Repayable by instalments:
Bank loan due in more than 5 years by instalments|173,902|133,544|| ## **19. LOANS** The bank loan is repayable in 2038, with an interest rate of 8.19% per annum for 36 months. Following the fixed term, an interest rate of 2.4% per annum over the bank's base rate will be charged unless otherwise agreed. The bank loan is secured by means of a legal charge over the property. 28 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **20. ANALYSIS OF NET ASSETS BETWEEN FUNDS** ||Unrestricted|Restricted|2024 Total|2023 Total|| |---|---|---|---|---|---| ||Fund (£)|Fund (£)|Fund (£)|Fund (£)|| |Fixed assets|649,639|--|649,639|640,398|| |Current assets|627,079|173,745|800,824|732,639|| |Current liabilities|(157,972)|--|(157,972)|(229,663)|| |Long term liabilities|(340,567)|--|(340,567)|(390,731)|| |**Total**|**778,179**|**173,745**|**951,924**|**752,643**|| ## **21. MOVEMENT IN FUNDS** |||At 1.11.23 £|Net movement
in funds £|At 31.10.24 £|| |---|---|---|---|---|---| ||**Unrestricted funds**||||| ||Unrestricted|617,944|160,235|778,179|| ||**Restricted funds**||||| ||Restricted|134,699|39,046|173,745|| ||**TOTAL FUNDS**|**752,643**|**199,281**|**951,924**|| |**Net movement in funds, included in the above are as follows:**|||||| ||**Unrestricted funds**|Incoming
resources £|Resources
expended £|Movement in
funds £|| ||Unrestricted|1,423,895|(1,263,660)|160,235|| ||**Restricted funds**||||| ||Restricted|187,903|(148,857)|39,046|| ||**TOTAL FUNDS**|**1,611,798**|**(1,412,517)**|**199,281**|| > MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 29 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** ## **Comparatives for movement in funds** ||||At 1.11.22 £|Net movement
in funds £|At 31.10.23 £|| |---|---|---|---|---|---|---| |||**Unrestricted funds**||||| |||Unrestricted|685,261|(67,317)|617,944|| |||**Restricted funds**||||| |||Restricted|121,597|13,102|134,699|| |||**TOTAL FUNDS**|**806,858**|**(54,215)**|**752,643**|| ||**Comparative net movement in funds, included in the above are as follows:**|||||| ||||Incoming|Resources|Movement in|| ||||resources £|expended £|funds £|| |||**Unrestricted funds**||||| |||Unrestricted|1,312,295|(1,379,612)|(67,317)|| |||**Restricted funds**||||| |||Restricted|84,178|(71,076)|13,102|| |||**TOTAL FUNDS**|**1,396,473**|**(1,450,688)**|**(54,215)**|| ## **22. 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 (2023: £nil). Donations made by trustees in 2024 totalled £11,326 (2023: £6,242). The trustees that served in the year are included on page 1 ## **23. POST BALANCE SHEET EVENTS** There were no subsequent events identified since the balance sheet date. 30 MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 MAJLIS KHUDDAMUL AHMADIYYA (UK) (REGISTERED NUMBER: 07117137) **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 (CONTINUED)** **24. RECONCILIATION OF NET INCOME (EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES** |||2024 (£)|2023 (£)|| |---|---|---|---|---| ||**Net income/(expenditure) for the reporting period**|199,281|(54,215)|| ||**(as per the Statement of Financial Activities)**|||| ||**Adjustments for:**|||| ||Depreciation charges|4,132|7,043|| ||Profit on disposal of fixed assets|--|(13,494)|| ||Interest Paid|32,671|6,059|| ||Interest received|(4,529)|(4,974)|| ||Increase in stocks|(10,583)|(2,477)|| ||Increase in debtors|(8,709)|(44,245)|| ||(Decrease)/increase in creditors|(53,743)|24,193|| ||**Net cash provided by/(used in) operations**|**158,520**|**(82,110)**|| ## **25. ANALYSIS OF CHANGES IN NET FUNDS** ||Cash at bank and in hand
NET CASH
492,693
48,891
541,584
At 1.11.23 £
Cash Flow £
At 31.10.24 £|| |---|---|---| ||Total net cash
492,693
48,891
541,584|| ||Debts falling due within 1 year
DEBT
(51,281)
17,948
(33,333)|| ||Debts falling due after 1 year
(390,731)
50,164
(340,567)|| ||Total debt
**Total**
(442,012)
**50,681**
68,112
**117,003**
(373,900)
**167,684**|| > MAJLIS KHUDDAMUL AHMADIYYA UK | REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 31 A NATION CANNOT BE REFORMED WITHOUT FIRST THE REFORMATION OF ITS YOUTH His Holiness Hazrat Mirza Bashiruddin Mahmood Ahmad - Khalifatul-Masih11 IGod b¢￿eas￿ withhiml Contact Us www.khuddam.org.uk Aiwan-E-Mahmood Unit 2, Bourne Mill Business Park Centre Park Farnham, Surrey Gug 9PS