DEDZA WELFARE TRUST
ANNUAL REPORT AND ACCOUNTS
FOR YEAR ENDED 31 MARCH 2025
DEDZA WELFARE TRUST ANNUAL REPORT AND ACCOUNTS CONTENTS
| Page | |
|---|---|
| Charity Information | 1 |
| Report of the Trustees | 2 – 4 |
| Independent Examiner’s Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8 - 11 |
DEDZA WELFARE TRUST CHARITY INFORMATION
CHARITY TRUSTEES
Mr Mussa A Saleh Mr Bashir Ahmed Adam Mr Suleman Ahmed Mogra Mr Sabir Ebrahim Akuji Mr Mahomad Equbal Makda Mr Ismail Yusuf Alibhai Mr Asif Gulam Mohammed Omarji
Chairman Vice Chairman Treasurer Vice Treasurer Secretary Vice Secretary Malawi Secretary
Mr Mehboob Mussa Sidat Trustee Mr Aboobaker Ahmed Trustee Mr Hassan Momoniat Trustee Mr Ayub Adam Trustee Mr Bilal Mulla Trustee Mr Zubair Sidat Trustee
REGISTERED OFFICE PO Box 10388 Leicester LE5 9HG REGISTERED CHARITY 1139363 NUMBER INDEPENDENT EXAMINER Yusuf Ghumra
Yusuf Ghumra Ghumra & Co Limited Chartered Accountant 45 Broadway Road Leicester LE5 5TB
Page 1
DEDZA WELFARE TRUST REPORT OF THE TRUSTEES
The Charity Trustees, who are the members Executive Committee of the Trust, present their annual report and accounts for the year ended 31[st] March 2025. The Charity Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charitie”: in preparing the annual report and financial statements of the charity.
Governing document
The Trust is an unincorporated organisation formed by adoption of the original constitution dated 9 May 2010 as amended on 20 November 2010 and is registered as a Charity with Charity Commission for England and Wales under charity number 1139363.
Objects of the Association
The principal objects of Dedza Welfare Trust are:
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The relief of need and poverty by providing grants, equipment, emergency aid and resources as the trustees from time to time determine.
-
To promote the religion of Islam and understanding of Islam for the public benefit.
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The relief of sickness and the promotion of health.
-
The advance of education.
-
The promotion of such other purposes as are exclusively charitable under the laws of England and Wales as the trustees from time to time determine.
Charity Trustees
The Executive Committee (and Honorary Officers) is elected by the members at the annual general meeting to serve for a period of two year commencing the end of that meeting.
The Current Charity Trustees are shown on page 1.
The following resigned on 28 April 2026:
Mr Asif Gulam Mohammed Omarji
Governance and management
The Trust is governed by an Executive Committee, which is responsible to the membership for the effective management of the Trust. The Executive Committee comprises a minimum of 3 Honorary Officers members.
Meetings are held on a regular basis.
The trustees are responsible for preparing the Trustees’ Report and the Accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 2
DEDZA WELFARE TRUST REPORT OF THE TRUSTEES
(Continued)
The law applicable to charities in England & Wales requires the trustees to prepare accounts for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts Reports) Regulations 2015 and trust deed. They 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.
Review of Activities and Future Developments
The statement of financial activities for the year is set out on page 6 of the accounts.
The trust collected voluntary donations amounting to £894,594 from well-wishers and the general public.
This has been used in providing vital aid to affected parts of Malawi and other parts of the world. During the year, the trust distributed £ 759,468 for needy causes – see note 2 on page 9.
Surplus is being held pending evaluation of some specific projects that the trustees feel would be of enduring benefit to alleviate poverty and disease.
The trustees always bear in mind unforeseen emergencies that may require urgent application of funds.
Public Interest
In planning activities the trustees kept in mind the Charity Commissioner’s guidance on public benefit at the meetings.
Our main partners in the delivery of aid to beneficiaries and affected areas in Malawi are Dedza Welfare Charity Trust, An-Nasihah Trust and Islamic Zakat Fund.
Regulations and Outside Bodies
We have registered as data controller with the Information Commissioner as required by the Data Protection Act 1998.
Volunteers
On many occasions the Association involves volunteers in the delivery of its activities. We have a full range of policies and procedures operating to ensure this involvement is successful and beneficial to all parties.
Page 3
DEDZA WELFARE TRUST REPORT OF THE TRUSTEES
(Continued)
Risk Management
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of controls over key financial systems, will provide sufficient resources in the event of adverse conditions.
Approved by the Board of the Charity Trustees on 21 October 2025 and signed on their behalf:
Mussa A Saleh Chairman
Page 4
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF DEDZA WELFARE TRUST
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 6 to 11.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Yusuf Ghumra BSc FCA
Chartered Accountant
45 Broadway Road Leicester LE5 5TB
21 October 2025
Page 5
DEDZA WELFARE TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Note Income from: Voluntary donations Gift aid Other Total income Expenditure on: Charitable activities 2 Management and administration 3 Total expenditure Net Income / (expenditure) Total funds brought forward Total funds carried forward |
Unrestricted funds £ - 92,998 - 92,998 - 20,676 35,286 72,322 67,086 139,408 |
Restricted funds £ 894,594 - - 894,594 759,468 - 759,468 135,126 212,242 347,368 |
2025 Total £ 894,594 92,998 - 987,592 759,468 20,676 780,144 207,448 279,328 486,776 |
2024 Total £ 895,590 - - |
|---|---|---|---|---|
| 895,590 | ||||
930,271 9,810 |
||||
940,081 |
||||
(44,491) 323,819 |
||||
279,328 |
The notes on pages 7 and 10 form part of these accounts.
Page 6
DEDZA WELFARE TRUST BALANCE SHEET AS AT 31 MARCH 2025
| Note CURRENT ASSETS Debtors 6 Cash at bank and in hand CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS NET ASSETS INCOME FUNDS Unrestricted funds Restricted funds |
Unrestricted funds £ - 140,733 140,733 (1,324) 139,408 139,408 139,408 - 139,408 |
Restricted funds £ 1,324 445,417 446,741 (99,373) 347,368 347,368 - 347,368 347,368 |
2025 Total £ 1,324 586,150 587,474 (100,698) 486,776 486,776 139,408 347,368 486,776 |
2024 Total £ 14 279,328 |
|---|---|---|---|---|
279,342 (14) |
||||
| 279,328 | ||||
279,328 |
||||
67,086 212,242 |
||||
279,328 |
Approved by the Board of the Charity Trustees on 21 October 2025 and signed on their behalf:
Suleman Mogra Treasurer
Mussa A Saleh Chairman
The notes on pages 7 and 10 form part of these accounts.
Page 7
DEDZA WELFARE TRUST NOTES TO THE ACCOUNTS AS AT 31 MARCH 2025
1. Summary of significant accounting policies
General information and basis of preparation
Dedza Welfare Trust is an unincorporated organisation formed by adoption of the original constitution dated 9 May 2010 and is registered as a Charity with Charity Commission for England and Wales under charity number 1139363. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are:
-
The relief of need and poverty by providing grants, equipment, emergency aid and resources as the trustees from time to time determine.
-
To promote the religion of Islam and understanding of Islam for the public benefit.
-
The relief of sickness and the promotion of health.
-
The advance of education.
-
The promotion of such other purposes as are exclusively charitable under the laws of England and Wales as the trustees from time to time determine.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with:
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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) issued in October 2019;
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the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102);
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the Charities Act 2011; and
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UK Generally Accepted Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.
The financial statements are presented in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Funds
Unrestricted funds 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.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 8
DEDZA WELFARE TRUST NOTES TO THE ACCOUNTS AS AT 31 MARCH 2025 (CONTINUED)
Income recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
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Expenditure on charitable activities includes grants made and funds applied to provide direct assistance
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Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.
Foreign currency
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.
Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Page 9
DEDZA WELFARE TRUST NOTES TO THE ACCOUNTS AS AT 31 MARCH 2025 (CONTINUED)
2. Analysis of expenditure on charitable activities
| Malawi - Ramadan Food Packs Malawi - Education & Sponsorship Malawi – Women welfare and education Malawi – Islamic education and Buildings maintenance Malawi - Orphanage Support Malawi – Clean Water Projects Malawi - Cataract / medical Operations Global Aid appeals Malawi – Self Sustaining Projects (goat farming) Malawi - Islamic Books Malawi – Cyclone Freddy Appeal Morocco – Earthquake Appeal |
Unrestricted funds £ - - - - - - - - - - - - - |
Restricted funds £ 43,032 280,320 6,000 109,248 67,850 26,300 8,375 181,410 36,933 - - - 759,468 |
2025 £ 43,032 280,320 6,000 109,248 67,850 26,300 8,375 181,410 36,933 - - - 759,468 |
2024 £ 84,512 233,021 5,830 187,500 65,580 14,682 - 271,377 32,237 10,055 15,477 10,000 |
|---|---|---|---|---|
| 930,271 |
3. Analysis of expenditure on Management and administration
| Printing Independent Examiners’ remuneration Bank charges Sundries Website expenses Marketing Cost of Trustee’s meetings Travelling Consultancy |
Unrestricted funds £ 3,920 462 2,772 2,128 521 1,679 6,454 2,740 20,676 |
Restricted funds £ - - - - - - - - - - |
2025 £ 3,920 462 2,772 2,128 521 1,679 6,454 2,740 20,676 |
2024 £ 2,501 462 2,851 1,174 252 490 1,946 134 |
|---|---|---|---|---|
| 9,810 |
Page 10
DEDZA WELFARE TRUST NOTES TO THE ACCOUNTS AS AT 31 MARCH 2025 (CONTINUED)
4. Trustees and related parties Trustee expenses and remuneration
| 2025 Number of trustees who were paid expenses None Total amount paid Nil Trustees’ Remuneration Nil Material interest of the trustees No trustee had a material interest in any contracts during the year. 5. Debtors 2025 £ Other Debtors 1,324 1,324 6. Creditors: amounts falling due within one year 2025 £ Other creditors – Unrestricted funds 1,324 Loans from individuals – Restricted funds 99,374 100,698 |
2024 None |
|---|---|
| Nil | |
| Nil | |
| 2024 £ 14 |
|
| 3,485 | |
| 2024 £ 14 - |
|
| 14 |
Page 11