Charity number: 1137663
Company number: 07173228
(England and Wales)
Invitation To Islam
Report of the Trustees and Unaudited Financial Statements
For the year ended 28 February 2021
Invitation To Islam Contents Page For the year ended 28 February 2021
| Report of the Trustees | 1 to 4 |
|---|---|
| Independent Examiner's Report to the Trustees | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8 to 13 |
| Detailed Statement of Financial Activities | 14 |
Invitation To Islam Report of the Trustees
For the year ended 28 February 2021
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 28 February 2021. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity is controlled by the governing document being a deed of trust, and constitutes a limited company, limited by guarantee as defined by the companies act 2006.
Activities - Objectives and Public benefits
-
To advance the teaching of Islam throughout world in accordance of Quran and Sunnah.
-
To relieve poverty.
-
To advance education together with the building schools to the underprivileged.
Public Benefit
As a charity we are asked by the Charity Commission to consider whether our activities provide” a public benefit.” The Management Committee (Trustees) has considered this matter, in accordance with the latest guidance. It believes our services do provide a public benefit and therefore justify our charitable status. We have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission and in planning future activities.
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
1 of 14
Invitation To Islam Report of the Trustees Continued For the year ended 28 February 2021
ACHIEVEMENTS AND PERFORMANCE
Significant activities
1) Educational Awareness
Invitation to Islam (ITI) adopt the traditional method of educating and teaching the principle of Islam according to The Noble Quran and the teachings of Prophet Muhammad, as revealed by the God Al-mighty
There shall be no compulsion in the religion Quran 2:256
Invitation to Islam's (ITI) operations team visited around 40 villages during the year in Togo, Sierra Leone, Ghana and Guinea to deliver educational awareness programmes. The programmes consisted of a range of learning sessions that explained the principles of Islam to Muslims and non-Muslims. Learning materials including pens and pencils were also provided. Through these programmes 3 thousand people approx. have benefited and the learned Islamic faith and its tenants.
2) Mosques (Masajid)
ITI have an ongoing program of building community facilities, mosques and learning spaces/classrooms. In this accounting period ITI have completed 9 new places of worship in Guinea, Sierra Leonne, Liberia and Ghana. These places of worship provide important public services such as space for congregational worship, learning areas relevant to the Islamic faith, support and advice and more generally a place for communities to engage with one another. The community hubs also acts as a place for the distribution of food and provide learning services for young people. The numbers of beneficiaries in each facility varies from between 200 to 700 regular users, these are a mixture of young and old, male and female.
3) Water Wells
The availability of fresh, clean drinking water is a daily challenge for the communities in the areas where ITI operate. Providing fresh water wells enable local communities to obtain clean drinking water that in turn reduces the risk of drinking polluted and unsafe water, access to these wells is not restricted to any one segment of the community. For this accounting period ITI have built 24 new fresh water wells in Guinea benefitting communities on a daily basis, we estimate that over 40,000 people make regular use of these wells.
4) Motor bikes
Transportation remains a key challenge given the condition and or the absence of good quality roads. To enable to our volunteers to access extremely remote areas ITI provide transport by way of motorbikes. The volunteers travel to these remote areas for a number of purposes. Initially they will travel to meet villagers to educate them about the faith, where more interest is shown or new members have embraced the faith the volunteers will then visit regularly to continue the education. Access to the villages would be practically impossible without the transport provided.
5) Feeding Programs
ITI have been providing food for the poor and needy by feeding communities in different villages in Liberia, Guinea, Togo, Ghana, Sierra Leone and Benin, which are in West Africa, the food has been given to people of all faiths. Food is a basic necessity and is vital for survival, it also helps with nourishment, improving health and many thousands have benefited in all the different villages Invitation to Islam travel to. Alongside the feeding programs additional support has been provided to these areas in response to localised Covid 19 lockdowns, access to food and supplies is difficult at the best of times but even more challenging during the restrictions.
6) Eid Celebrations
ITI also performed Qurbani/Udhiyah (the tradition of Prophet Abraham by slaughtering sacrificial animals) in West African countries in Guinea, Liberia, Togo, Ghana, Sierra Leone, and Benin by proving food (Fresh Meat) for the locals and families to celebrate Eid festival in their villages. Without ITI's interventions many communities in these rural areas would be unable to participate in the Eid celebrations enjoyed by millions the world over.
7) Zakat (Islamic Dues) Ramadhan and Eid Festivities
In Ramadhan many families and individuals do not have any food or little food to fulfil this obligatory act due to poverty and scarcity of food supply. Food is provided where possible in West Africa by supplying staples such as rice, lentils, flour, meat and bottled water. The countries where food is distributed is; Liberia, Togo, Ghana, Benin, Sierra Leone and Guinea. Gifts are handed to the families to celebrate Eid festivity and for general sustenance. Over 27,000 people benefitted from the distribution of food parcels.
8) Covid 19
Covid 19 has impacted the work of the charity on a number of fronts, some donations have been received to support families
2 of 14
Invitation To Islam Report of the Trustees Continued
For the year ended 28 February 2021
affected by Covid in the areas where ITI operates. Access to some project locations has been hampered by local restrictions and the cost of materials has in some cases increased as it has globally.
FINANCIAL REVIEW
Total income for the year amounted to £343,532 (2020: £147,615), while total expenditure for the year amounted to £325,914 (2020: £163,930).
Overall net surplus was £17,618 (2020: overspent £16,315).
Total funds of the charity carried forward was £55,177 (2020: £37,559)
Reserves
The trustees consider that the reserves held are sufficient to continue the charities activity in future years. The trustees actively review the major risks which the charity faces on a regular basis and have also examined other operational and business risks faced by the charity.
The trustees confirm that they have established systems to mitigate the significant risks.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Organisational structure
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.
The trustees meet once a month collectively in order to review progress of the charity and take any decisions in relation to the activities provided by the charity.
Recruitment and appointment of trustees
Induction and training of new trustees
Following appointment, new trustees will be introduced to their new role and are requested to familiarise themselves with contents of the trusts constitution and to the policies and procedures adopted by the charity. They are also requested to read a number of publications from the Charity Commission to ensure that they are aware of the scope of their responsibilities under the Charities Act.
The new trustees will work with existing trustee assisting on particular activities and projects run by the charity. Once confident they will then be given the task of leading a activity or project as necessary.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Invitation To Islam Charity registration number 1137663 Company registration number 07173228 Principal address 39 Erskine Road Walthamstow London E17 6RZ
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Mr Asif Butt Mr Jabar Choudhry Mr Nazeem Ullah Mr Saqib Razzaq Mr Shaheen Rajput Mr Saleem Rajput
3 of 14
Invitation To Islam Report of the Trustees Continued
For the year ended 28 February 2021
Independent examiners
Bankers
Jamal Arshad FCCA JA Associates (UK) Ltd Chartered Certified Accountants 1-4 The Parade, Monarch Way Ilford, Essex IG2 7HT HSBC Bank 192 Hoe Street London E17 4QN Barclays Bank 1 Churchill Place London E14 5HP
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 26 November 2021 Mr Nazeem Ullah
4 of 14
Independent Examiners Report to the Trustees
Invitation To Islam
For the year ended 28 February 2021
I report to the trustees on my examination of the accounts of the charitable company for the year ended 28 February 2021.
Responsibilities and basis of report
As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiners statement
Since the Charitable company’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of , which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jamal Arshad FCCA JA Associates (UK) Ltd Chartered Certified Accountants 1-4 The Parade, Monarch Way Ilford, Essex IG2 7HT
26 November 2021
5 of 14
Invitation To Islam
Statement of Financial Activities (including Income and Expenditure Account) For the year ended 28 February 2021
| Notes Income and endowments from: Donations and legacies 2 Total Expenditure on: Raising funds 3 Costs of generating donations and legacies Charitable activities 4/5 Education and Relief of Poverty Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 86,782 86,782 (4,436) (67,988) (72,424) 14,358 36,996 51,354 |
Restricted funds £ 256,750 256,750 - (253,490) (253,490) 3,260 563 3,823 |
2021 £ 343,532 343,532 (4,436) (321,478) (325,914) 17,618 37,559 55,177 |
2020 £ 147,615 |
|---|---|---|---|---|
| 147,615 | ||||
| (1,025) (162,905) |
||||
| (163,930) | ||||
| (16,315) 53,874 |
||||
| 37,559 |
6 of 14
07173228
Registered Number :
Invitation To Islam Statement of Financial Position
As at 28 February 2021
| Notes Current assets 11 Debtors Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Total assets less current liabilities Net assets The funds of the charity Restricted income funds 13 Unrestricted income funds 13 Total funds |
£ 2021 30,536 26,801 57,337 (2,160) 55,177 55,177 55,177 3,823 51,354 55,177 |
£ 2020 18,000 20,759 |
|---|---|---|
| 38,759 | ||
| (1,200) 37,559 |
||
| 37,559 | ||
| 37,559 | ||
| 563 36,996 |
||
| 37,559 |
For the year ended 28 February 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
-
The members have not required the company to obtain an audit of its accounts for the year in question in accordance
-
with section 476,
-
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
-
records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Mr Nazeem Ullah Trustee
26 November 2021
7 of 14
Invitation To Islam Notes to the Financial Statements
For the year ended 28 February 2021
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
Invitation To Islam meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern and accordingly the accounts have been prepared on a going concern basis.
Statement of cash flows
The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charitable company is small.
Funds
The charity's funds are split between unrestricted and restricted.
Unrestricted funds: All donations are considered unrestricted unless specifically stated by the donor.Unrestricted funds comprise the accumulated surplus or deficit on the statement of financial activities which are available for use at the discretion of the trustees in furtherance of the objectives of thecharity.
Restricted funds: These are assigned by the donor, specified by a particular use or project. The donation and income deriving from them will be used in accordance with the specific purposes.
Incoming resources
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Costs of generating funds
Costs of generating funds are costs incurred in attracting voluntary income / fundraising. Costs of generating voluntary income: The costs incurred in seeking voluntary contributions.
Taxation
As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax (VAT) is not recoverable by the company, and is therefore included in the relevant costs in the statement of financial activities.
Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
Winding up or dissolution of the charity
The Charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to Invitation to Islam.
8 of 14
Invitation To Islam Notes to the Financial Statements Continued
For the year ended 28 February 2021
Cash and Cash equivalents
The charity only considers cash in hand as cash at bank which is immediately available as cash equivalents.
2. Income from donations and legacies
| Donations received | 2020 2021 Restricted funds Unrestricted funds £ £ £ £ 147,615 343,532 256,750 86,782 147,615 343,532 256,750 86,782 |
|---|---|
3. Expenditure on generating donations and legacies
| Unrestricted funds Donations osts of charitable activities by fund type Education and Relief of Poverty Support costs osts of charitable activities by activity type Support costs Education and Relief of Poverty |
Unrestricted funds £ 62,300 5,688 67,988 Activities undertaken directly £ 315,790 |
Restricted funds £ 253,490 - 253,490 Support costs £ 5,688 |
2021 £ 4,436 4,436 2021 £ 315,790 5,688 321,478 2021 £ 321,478 |
2020 £ 1,025 |
|---|---|---|---|---|
| 1,025 | ||||
| 2020 £ 160,200 2,705 |
||||
| 162,905 | ||||
| 2020 £ 162,905 |
4. Costs of charitable activities by fund type
5. Costs of charitable activities by activity type
9 of 14
Invitation To Islam Notes to the Financial Statements Continued
For the year ended 28 February 2021
6. Analysis of support costs
| nalysis of support costs | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Education and Relief of Poverty | ||
| Management | 3,528 | 1,385 |
| Governance costs | 2,160 | 1,320 |
| 5,688 | 2,705 |
7. Net income/(expenditure) for the year
This is stated after charging/(crediting):
| This is stated after charging/(crediting): | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Auditor's fees | 2,160 | 1,320 |
8. Staff costs and emoluments
No wages and salaries were paid during the year as there were no employees.
| Directors | 2021 4 4 |
2020 4 |
|---|---|---|
| 4 |
9. Trustee remuneration and related party transactions
During the year, the charity trustees were reimbursed expenses for telephone, stationery and travel costs amounting to £968 (2020: £1,090).
10 of 14
Invitation To Islam Notes to the Financial Statements Continued For the year ended 28 February 2021
10. Comparative for the Statement of Financial Activities
| Income and endowments from: Donations and legacies Total Expenditure on: Raising funds Charitable activities Total Net expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 42,600 42,600 (1,025) (53,705) (54,730) (12,130) 49,126 36,996 |
Restricted funds £ 105,015 105,015 - (109,200) (109,200) (4,185) 4,748 563 |
2020 £ 147,615 |
|---|---|---|---|
| 147,615 | |||
| (1,025) (162,905) |
|||
| (163,930) | |||
| (16,315) 53,874 |
|||
| 37,559 |
11. Debtors
| Amounts due within one year: Other debtors Creditors: amounts falling due within one year Accruals and deferred income |
2021 £ 30,536 30,536 2021 £ 2,160 2,160 |
2020 £ 18,000 |
|---|---|---|
| 18,000 | ||
| 2020 £ 1,200 |
||
| 1,200 |
12. Creditors: amounts falling due within one year
13. Movement in funds Unrestricted Funds
| General General |
Balance at 01/03/2020 £ 36,996 36,996 |
Incoming resources £ 86,782 86,782 |
Outgoing resources £ (72,424) (72,424) |
Balance at 28/02/2021 £ 51,354 |
|---|---|---|---|---|
| 51,354 |
11 of 14
Invitation To Islam Notes to the Financial Statements Continued For the year ended 28 February 2021
Unrestricted Funds - Previous year
| Unrestricted Funds - Previous year | ||||
|---|---|---|---|---|
| Balance at | Incoming | Outgoing | Balance at | |
| 01/03/2019 | resources | resources | 28/02/2020 | |
| £ | £ | £ | £ | |
| General | ||||
| General | 49,126 | 42,600 | (54,730) | 36,996 |
| 49,126 | 42,600 | (54,730) | 36,996 |
Purpose of unrestricted Funds
General
To support the general objectives of the charity
Restricted Funds
| Builiding Mosques, Providing Education & Performing Qurbani Restricted Funds - Previous year Builiding Mosques, Providing Education & Performing Qurbani |
Balance at 01/03/2020 £ 563 563 Balance at 01/03/2019 £ 4,748 4,748 |
Incoming resources £ 256,750 256,750 Incoming resources £ 105,015 105,015 |
Outgoing resources £ (253,490) (253,490) Outgoing resources £ (109,200) (109,200) |
Balance at 28/02/2021 £ 3,823 |
|---|---|---|---|---|
| 3,823 | ||||
| Balance at 28/02/2020 £ 563 |
||||
| 563 |
Purpose of restricted funds
Builiding Mosques, Providing Education & Performing Qurbani
To fulfill the Islamic obligation in relation to mosque construction and sacrifical animal.
12 of 14
Invitation To Islam Notes to the Financial Statements Continued For the year ended 28 February 2021
14. Analysis of net assets between funds
| Analysis of net assets between funds | ||
|---|---|---|
| Net current | Net Assets | |
| assets / | ||
| (liabilities) | ||
| £ | £ | |
| Unrestricted funds | ||
| General | ||
| General | 55,177 | 55,177 |
| 55,177 | 55,177 | |
| Previous year | ||
| Net current | Net Assets | |
| assets / | ||
| (liabilities) | ||
| £ | £ | |
| Unrestricted funds | ||
| General | ||
| General | 37,559 | 37,559 |
| 37,559 | 37,559 |
13 of 14
Invitation To Islam Detailed Statement of Financial Activities For the year ended 28 February 2021
| INCOME AND ENDOWMENT Donations and legacies Donations Total incoming resources EXPENDITURE Raising donations and legacies Fundraising Expenses Charitable activities Cost Of Direct Charitable Activity SUPPORT COSTS Management Management Governance costs Audit Fees Total resources expended Net Income |
£ 2021 343,532 343,532 343,532 (4,436) (4,436) (315,790) (315,790) (3,528) (3,528) (2,160) (2,160) (325,914) 17,618 |
£ 2020 147,615 |
|---|---|---|
| 147,615 | ||
| 147,615 (1,025) |
||
| (1,025) (160,200) |
||
| (160,200) (1,385) |
||
| (1,385) (1,320) |
||
| (1,320) | ||
| (163,930) | ||
| (16,315) |
14 of 14
This page does not form part of the statutory financial statements