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2021-03-31-accounts

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Registered number 07511498

Al-Imdaad Foundation UK

(A Company Limited by Guarantee)

Trustees’ Report and Audited Financial Statements for the year ended 31 March 2021

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK

(A Company Limited by Guarantee) Trustees’ Report and Audited Financial Statements For the year ended 31 March 2021

Contents Page
Directors' and Trustees' report 1
Independent auditors' report 23
Statement of Financial Activities (including Income and Expenditure Account) 26
Statement of Financial Position 27
Statement of Cash Flows 28
Notes to the financial statements 29

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Al-Imdaad Foundation UK (A Company Limited by Guarantee) For the year ended 31 March 2021 Directors' and Trustees' Report

The Trustees' present their report and the financial statements for the year ended 31 March 2021. The Trustees have complied with the duty of the Charities Act 2011 to have due regard to guidance published by the Charity Commission.

Company Information

Charity Name: Al-Imdaad Foundation UK Company Registration Number: 07511498 Charity Registration Number: 1140187 Registered Office: 185 Audley Range Blackburn Lancashire BB1 ITH

Directors and Trustees

The directors and trustees in office during the year and at the date of this report were:

Ahad Miah Zubair Miah Muhammad Nurullah Shikder Mahmood Miah Yacoob Vahed Ahmed Suleman Chohan Ziyaad Patel

Key management personnel & Country Director:

Sadiq Patel

Auditors

MAH, Chartered Accountants 2nd Floor 154 Bishopsgate London, EC2M 4LN

Bankers

Al-Rayan Bank 601 Stockport Road Manchester MI3 0RX

Legal Advisors

Johns & Saggar LLP 34-36 Grays Inn Road London WC1X 8HR

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Al-Imdaad Foundation UK (A Company Limited by Guarantee) Directors' and Trustees' Report For the year ended 31 March 2021

The financial statements have been prepared in accordance with the accounting policies set out in Note 1 and comply with the charities trust deed (comprising the Memorandum and Articles of Association) and applicable law.

Structure, Governance and Management

Governing Documents

The Al Imdaad Foundation is a charitable company limited (by guarantee), incorporated on 31 January 2011 and registered as a charity on 2 February 2011. The Trust deed defines the charities objects as being general charitable purposes as defined by charity law in the United Kingdom.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the members of the committee are elected at the AGM and are subject to ratification at each AGM.

The charity is based in the UK and has its main office in Blackburn with volunteers based from home throughout the country.

In the event of the company being wound up, each Company Member undertakes to contribute to the assets of the company such amounts as may be required, not exceeding one pound.

The Board of Trustees

The Board of Trustees take responsibility and directs the operations of the charity. Through the management team, the board sets out priorities and objectives and also reviews performance on a regular basis.

The Trustees set the strategic agenda for the charity and drive good practice, with a real focus this financial year on governance and feedback back to donors on projects.

Recruitment & Appointment of Trustees

Trustees are recruited from active members who have been involved at a local or national level. Potential trustees are proposed to the AGM for membership of Council, either by being proposed directly by the Council or any signed up member can propose another member with their agreement, within the timeframe outlined in the articles. Trustees can be temporarily co-opted between AGMs by agreement of the remaining members if numbers on the management committee fall below the required level.

All nominations of potential new trustees are reviewed by the existing trustees and approved by the main board, with trustees chosen because they have the diverse range of skills, knowledge and experiences that we need to respond to the needs of the charity.

Trustee Induction and Training

New trustees undergo an orientation event briefing them on their obligations, the contents of the Memorandum and Articles of Association, the committee and the decision-making processes, the business plan and the recent performance of the charity. They are encouraged to visit any of the charity’s activities, by prior notification, having concerns for the educational needs of many of the charity’s beneficiaries. Trustees’ are encouraged to attend appropriate external training events when these will facilitate the undertaking of the role.

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Principal risks and uncertainties

Major risks identified within the organisation are banking issues and terrorism related activities. To mitigate the identified risks, we have increased security measures and implemented additional due diligence checks from the beginning to the end of every project.

Risk Management

The Trustees review the major risks which the charity faces on a regular basis and believe that maintaining reserves in accordance with the reserves policy on page 18, combined with an annual review of the controls over the key financial systems, will provide sufficient resources in the event of adverse conditions. The Trustee have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.

In light of the continued growth in membership the management committee conducts an ongoing review of the major tasks in which the charity is involved and reviews the system in place to mitigate any risks involved. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and, external risks by secure investments wherever applicable.

The Trustees are committed to and are continuously striving to have stronger and more robust systems and controls which all provide even more transparency and accuracy and ensure that the donors to the charity can give confidently and the assets of the charity are safeguarded.

All significant activities undertaken are subject to a risk review as part of the initial activity assessment and implementation. Major risks are identified and ranked in terms of their potential impact and likelihood. Major risks, for this purpose, are those that may have a significant effect on:

The trustees review these risks on an ongoing basis and satisfy themselves that adequate systems and procedures are in place to manage the risks identified. Where appropriate, risks are covered by insurance. The following framework is central to ensuring adequate risk assurance:

We continue to pay particular attention to addressing the heightened risks to our staff and partners operating in areas of unrest. We are therefore continuing to review our training programme for our workers going overseas and continue to monitor all programmes in conflict zones to assess whether local staff would be more appropriate for certain programmes.

Investment Powers

The Trust Deed authorises the Trustees to make and hold investments using the general funds of the charity. Due to the high level of uncertainty in the world, the charity needs to react quickly to the needs that arise and as a consequence significant funds are held in deposit accounts which can be easily accessed and used.

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Organisational Structure

Details of the Trustees serving during the year are set out on page 1. Each Trustee has assumed an individual responsibility for the day-to-day organisation and administration of the charity. The Trustees work together and have established regional committees to assist the organisational structure of the charity. An Executive Management Committee has been set-up to oversee the running of the charity, reporting directly to the board of Trustees.

The Executive Management Committee of 9 members consist of a wide ranging team of volunteers that offer specialist advice and support to members of the public. The Committee meet on a fortnightly basis to discuss and carry out the activities of the charity.

Trustees and personnel of AIF strive to serve humanity with the skills and expertise that they are blessed with Our UK board includes experienced professionals who understand the challenges we are constantly facing with past, present and future humanitarian needs.

The team comprises of Theologians, Shariah Scholars, Islamic Finance Practitioners, Academics, Accountants, IT Specialists, Solicitors, Civil Servants, Businessmen and other voluntary aid workers in and around the UK.

Objectives and Activities

The principal activity of the charity continues to be to carry on for the public benefit for Muslim and other communities worldwide:

Vision

To do whatever it takes to make a lasting difference to the most needy around the world, by providing sustainable projects that aim to give them a brighter future to work towards.

Our Mission

Our mission is to alleviate poverty and provide humanitarian services in crisis and non-crisis situations to the most needy orphans, widows and destitute, irrespective of race, religion, culture, creed and geographical boundary.

Our Goal

Al Imdaad Foundation aspires to excel in providing emergency humanitarian relief as well as developing longer-term sustainable programme where ever it is needed. We aim to provide these services with the highest level of compassion, professionalism and proficiency.

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Our Values

• Compassion , the human equality of understanding the suffering of others and wanting to do something about it. It is this compassion that helps us accomplish global agendas like ending poverty and helping all children to achieve their human rights, It is this compassion that builds us as people as humanity,

• Transparency being transparent by creating and retaining trusting relationships to ensure we help individuals as quickly as possible We bring people from different cultures and faiths together to fight poverty as global neighbours,

• Display Integrity in all we do, because ending poverty demands fundamental change to the structures that create inequality We are prepared to ‘speak the truth’, even at the risk of losing popularity and funding,

• Selflessness helping others first In responding to poverty and suffering our efforts are driven by sincerity to our creator and the need to fulfil our obligations to humanity.

Our Ethos

At Al Imdaad Foundation we aim to discharge Zakaat funds within 30 days, ensuring funds are discharged according to customer requests with professionalism care. At every possible delivery of aid we aim to provide LIVE feedback from the ground via social media.

We also operate with a 100% donations policy which means every penny you donate will go towards the cause. Being confident of our high standards of work and transparency levels we also offer a refund policy to anyone who is not satisfied with our work.

AIF is a signatory to the Code of Conduct for the International Red Cross and Red Crescent Movements and NGOs in Disaster Relief and is also a member of BOND (British Overseas NGOs for Development).

The Foundation supports the Code of Conduct and strives to incorporate its principles in its humanitarian work AIF is registered with the United Nations Department of Economic Social Affairs The NGO Branch is the focal point within the United Nations for Non Governmental Organizations in consultative status with the Economic and Social Council.

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Developments, Activities and Achievements

Since its inception, the charity has continued to grow monthly, with revenues increasing well beyond our expectations. It has increased its activities in raising funds from appeals to the general public to carrying out relief work in disasterhit areas of the world by providing emergency aid to the poverty-stricken peoples of that area.

During the year, the charity has continued to increase its spending on existing projects and find new and unique projects to help the needy. The charity has pursued its commitments from previous disasters in the year with vigour so that the majority of funds raised have now been spent, with a reserve left for longer-term projects.

Al-Imdaad Foundation continues to further its objectives by issuing small grants to organisations carrying out projects in the UK. Grants are given to those organisations with the expertise to inform and develop our decision making in these areas. All of the grantees are required to supply an end of project report in order to allow us to evaluate them.

Activities below include our response to our water and masjid projects. Cyclone Amphan, Beirut Blast and the ongoing Yemen crisis. The completion of Four villages in Kenya. These are just some of the projects that are highlighted below.

Also, the assistance of UK based projects such as the weekly feeding program in Lancashire and the assistance of UK based projects such as the Winter Warmth and Food Pack Distribution. Thousands during the year in the mentioned countries were displaced and in urgent need of aid relief. However, the charity managed to deliver its aid in a timely and effective manner with generous support from donors. More details of specific areas are provided below:

Water Sanitation Projects - Global

Water being the best form of charity, Al-Imdaad Foundation has increased the number of countries where water wells and water pumps have been installed. Once a water project is complete, Al-Imdaad Foundation sends a detailed completion report to each donor showing their personalised achievement. The Al-Imdaad Foundation teams have personally visited Kenya to witness the work and have provided wash programs and courses in the rural villages and areas of implementation. We have had an increase in our water project during this financial year, especially in Sri Lanka and Pakistan.

In April 2019 - March 2020, Al Imdaad received 529 water requests In April 2020 - March 2021, we have received 1337 Water Hand Pumps Please see the table below to see water projects implemented in 2020/2021

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Water Sanitation Projects - Global (Continue)

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Country Total
Water Pump | India 96
Water Pump | Pakistan 227
Water Pump | Sri Lanka 794
Water Well | Malawi 69
Water Well | Rohingya 119
Water Pump | Bangladesh 9
Borehole | Kenya 9
Water Pump | India Bihar 14
Grand Total 1337
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Kenya – Sahaba City

In the year 2019, the Al-Imdaad Foundation embarked on a historical project. The vision of Sahaba City is to establish ten villages, each dedicated to a noble companion of the Holy Prophet PBUH. The appeal for the first village was put out in Ramadan 2019, and it was inaugurated on October 2nd, 2019. Sahaba City is an attempt to address displacement in Kenya through the establishment of shelter villages for communities driven from their homes by drought, flooding, or inter-tribal conflict. Each village is built with 100 homes, a Masjid, sanitation facilities and a permanent water source. These homes will be of permanent structures with iron sheet roofing and plastered flooring. The structures will be constructed in a block of four homes. In the same area, a social and prayer hall will be constructed for the beneficiaries. Their sanitation is also taken into consideration whereby toilets will be built. There will also be four boreholes built, so the beneficiaries have access to clean water.

The original concept had four water boreholes. However, in village four after a geological survey, the cost of a borehole exceeded £40,000. We then had to look at an alternate source for water. We decided to pump water underground from the river which is 2 km away using a solar-powered pump. The water is then passed through a filtration system and then pumped around the village.

In the financial year 2020/2021, the first four villages have been built and are fully operational.

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Kenya – Sahaba City (Continue)

Yemen

In Yemen, more than 20 million people are food insecure, and 14.3 million are in acute need of humanitarian support. Tens of thousands have been killed or injured in the conflict and an estimated 3.3 million people have been displaced. This figure has risen by 1.1 million in just one year. As the conflict continues to escalate, the need for support is becoming more and more acute.

Al-Imdaad Foundation has been working to support the immediate emergency needs on the ground through multiple projects, supporting people with food baskets containing enough food to last a family for one month, basic hygiene kits to prevent the spread of cholera and diphtheria, and medical consumables to equip the local health facilities. Al Imdaad Foundation has provided clean water to rural communities in Yemen with 6 Ton Tanker distribution water daily. We have distributed oxygen fuel units due to the ongoing Covid Crisis. Extreme shortages of food, safe water, sanitation and healthcare have taken a heavy toll on civilian lives and have deprived families of basic daily needs.

The system is increasingly dependent on humanitarian aid stretching beyond its scope and remit to continue to provide minimum basic assistance. However, the situation of millions of vulnerable Yemenis is expected to further deteriorate rapidly.

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Yemen (Continue)

Lebanon Beirut Blast

The explosion in Beirut sent shockwaves across the city, causing widespread damage as far as the outskirts of the capital. Beirut's city governor Marwan Abboud said up to 300,000 people have lost their homes and authorities are working on providing them with food, water, and shelter. The Beirut blast has leftover 135 dead, thousands injured and up to 300 000 homeless and in need of shelter, food, and water. The destruction of Lebanon's main port is a catastrophe for a country that imports 80% of its food. Lebanon was already reeling from a financial collapse that has seen the currency lose 80% of its value and has pushed 50% of the population into poverty. The current crisis could not have come in a more difficult period.

The Al Imdaad Foundation responded to the crisis by providing Emergency Food and Emergency medical aid to assist those most affected by the blast.

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Lebanon Beirut Blast (Continue)

Cyclone Amphan Relief

Super Cyclonic Storm Amphan was a powerful and catastrophic tropical cyclone that caused widespread damage in Eastern India, specifically in West Bengal and Odisha, and in Bangladesh, in May 2020. It was the strongest tropical cyclone to strike the Ganges Delta since Sidr of the 2007 season and the first super cyclonic storm to have formed in the Bay of Bengal since the 1999 Odisha cyclone.

West Bengal, the epicentre of the cyclone's landfall, saw the most widespread damage from Amphan. The storm was considered the strongest to hit the region in over a decade. At least 86 people died in West Bengal most of the fatalities were due to electrocution or the collapse of homes.

Al-Imdaad Foundation responded by providing Emergency Food Aid and Rebuilding Homes that was damaged during the cyclone.

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Masjid Projects

The Al-Imdaad Foundation has been conducting masjid construction projects in a number of countries all around the world. Each masjid follows local patterns of architecture and is constructed by local artisans so that the community can be comfortable in their prayers and devotions. Many masjids are sponsored by individual donors who contribute the whole sum required for the establishment or rehabilitation of a masjid. In this way some of the poorest communities have a comfortable environment to serve important social and religious functions.

This is especially the case in rural villages where many live below the poverty line. Many of these communities cannot afford the upkeep and establishment of masjids which a play a central role in religious and social life. As a consequence many masjids lie in a state of disrepair and are in desperate need of renovation and rehabilitation. The expanding population also means that more new masjids need to be established in certain areas to meet the needs of growing communities.

The Al Imdaad Foundation UK has Built 18 new masjids in 2020/2021

----- Start of picture text -----
Country Total
Masjid Projects | Indonesia 9
Masjid Projects | Congo 6
Masjid Projects | India 1
Masjid Projects | Bangladesh 2
Grand Total 18
----- End of picture text -----

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UK based Projects

Across the northern hemisphere, our brothers and sisters are bracing for the winter months at a time when available resources have been limited due to the severe impact of the Covid-19 pandemic on struggling economies. For refugees, IDPs, the impoverished, orphans, widows and other vulnerable groups, the winter is one of the most difficult times of the year, and this year, it could be even worse.

Syrian Refugees and IDPs, struggling communities in Kashmir, Pakistan, India, and Bangladesh, vulnerable Rohingya communities, refugees freezing on the Greek Islands, homeless UK residents, and the conflict-ravaged IDPs of Yemen - Let’s Share the warmth with them all.

The Al Imdaad Foundation UK for the first time distributed over 3000 winter packs across the country. We partnered with local organisations to distribute to refugees and the homeless across the UK.

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UK Food Distribution

Ramadhan Food Aid 2021 – We distributed 60 tons / 60 Pallets of food to 35 partners around the UK. Additional 300 food packs were also distributed with 50 of those to Zakaah eligible recipients within the UK. We are actively speaking to local partners and organisations to increase our presence and work within the UK.

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Projects Selection and Life cycle

Before embarking on a project, we have put in place a project review process to determine whether the project is worth the investment.

Due diligence checks are performed before starting any project.

We are constantly engaging partners in looking for more efficient, innovative projects with fewer negative environmental impacts.

Once we decide on a project, the project team monitors from beginning to end and maintains constant communication with the partner.

Monitoring and evaluation take place at the beginning, middle and end of the project lifecycle.

Partners have become accustomed to the requirement for constant project updates throughout the project lifecycle as opposed to a single update at the end.

Long Term Lillah Masjid and Water Projects

Feedback Reports

“ Asalamulaikum brother Sadiq, I pray all is well. I have just received a report for a water pump through post. SubhanAllah I was very impressed with the well presented & detailed report. It was a lovely surprise, when I opened my post. JazzakAllah khairan. Please continue with your good work. May Allah reward you all. Ameen.

Just to add. Due to coronavirus the project was delayed. As I completely forgot about the donations. I received a lovely courteous letter explaining & apologising for the delay. I admire the level of professionalism Al imdaad has demonstrated.”

New project management system

• We have implemented a constant update system so we are always aware of the progress on a given project and can report to donors in real-time.

Other Achievements

Other achievements in relation to the charities objects during the year include:

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30 Day Zakaah Promise

With the majority of Zakaah donations coming through in Ramadhan, we discharged Zakaah donations within 30 days of receiving funds and ensured the work was carried out globally with professionalism and care by monitoring and evaluating outcomes and outputs. The 30 days Zakaah policy was a remarkable achievement which undertook a lot of effort from the staff, offices, partners and donors from around the world.

Global Offices

Al-Imdaad Foundation now has 9 international offices globally and currently delivers aid to over 75 countries. All offices are located strategically in order to administer aid effectively and efficiently when needed.

All Al-Imdaad Foundation offices work in collaboratively to alleviate poverty around the globe and provide emergency and medical aid to the impoverished. Working hand in hand enables the organisation to deliver aid instantly when it matters the most.

Building on existing partnerships is a continuous process but we are also consciously seeking out new ways of working. We will find new partners with which to increase our impact and to meet our objectives of serving humanity and alleviating need globally.

A mention must be made of the hard work of those Trustees, employees, volunteers and members of the management team, who have been personally involved in carrying out distribution of the aid in all parts of the world. They spent their own time overseas in ensuring that the aid reaches places where it was needed. The charity is thankful for their personal commitment and service.

Al-Imdaad Foundation UK undertakes global relief efforts on behalf of many charities. Any payments received from partnership organisations are documented in line with a memorandum of understanding (MOU). Al-Imdaad Foundation UK South Africa will provide financial stability to the UK office for the coming 12 months.

For certain projects Al Imdaad Foundation UK also works closely in partnership with Al-Imdaad Foundation South Africa and leverages their expertise and contacts to transfer funds from the UK to areas of the world which are difficult to reach such as Syria and Jordan.

Al-Imdaad Foundation UK also works with various local partners who are not affiliates to help deliver global projects, including in countries such as Turkey.

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Financial Review

The charity’s total income for the year came £2,083,237 (2020: £3,170,517). Of this amount £1,861,895 (2020: £2,964,654) was raised in the year for Aid Programmes. As shown on Note 16 of the accounts, £1,937,211 (2020: £3,241,932) was spent on specific projects and is shown as restricted expenditure in accordance with the wishes of the donors. The management team apply the funding to chosen projects with the intention of delivering outcomes within 6 months.

During the year, there has been a small increase in the relative expenditure on administration costs. This was due to increase in additional resources required to deliver the increased operational activities.

The charity reported a surplus of £140,588 (2020: -£73,901) for the year-ended 31 March 2021. Total funds carried forward at 31 March 2021 were £934,942, of which £189,977 are restricted funds and £744,965 are unrestricted funds.

Funds are raised with no restrictions and have been used in administration of the charity. This along with Gift Aid, rental income and other unrestricted income provides the charity with sufficient funds to carry out its charitable objectives of having a 100% donation policy.

Investment Policy

The charity’s reserves are currently held in a ‘profit-based’ current account with Al Rayan Bank Plc. The reserves are kept to enable the directors to continue the activities of the charity in the event of a significant drop in funding. The trustees review from time to time the possibility of releasing reserve funds for specific projects.

Volunteers

The Trustees are very grateful to the numerous volunteers who have helped the charity during the year with their spare time and the skills they have brought to the charity. The Trustees would also like to thank the members of the public who have donated so generously to the charity. Their contributions go a long way towards the charity’s commitment of a 100% donation policy where possible.

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Future Plans

As a growing International NGOs, the charity will continue to respond to emergencies in existing areas of operations and also in other areas based on need.

The Trustees are pleasantly pleased that the charity has significantly increased its revenue during the year and the increase rate shows the charity has managed to reach out to the public who have supported them. This is coupled with the success of the charity to responding quickly to the aftermath of the Syrian Crisis as well as the Typhoon in Philippines on top of our existing commitment of projects in Bangladesh, Jordan, Indonesia & India.

The challenge for the charity is to maintain the revenue momentum and ensure good local partners on the ground deliver efficiently and effectively. The Trustees continue recruiting specialist staff and a personnel review is constantly under review.

During the next year, the charity hopes to:

6.Create SOP (Standard Operating Procedures) and project work flows.

Al-Imdaad foundation strive to find new innovative and sustainable projects around the world in line with the millennium development goals.

The charity also has longer term and rehabilitation projects in the following areas:

•Medical and Disability Clinics

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Grant Making Policy

We are committed to working in partnership with local and national organisations through a grant making approach. Grants to partner organisations are made within our agreed strategies. Grants for development programmes tend to be given on a recurrent basis.

Generally, applications for grants are not invited, instead the management team actively develop the programmes for the year. They identify whether it is most effective to deploy our own staff and resources or whether to seek a local partner for some or all the planned programmes for each geographical locality. Where a local partner is preferable, those organisations active in the target area are reviewed for their track record in the field, financial transparency and operational capability. Partners are selected based on a due diligence exercise that confirms consistency of values with Al Imdaad Foundation and the ability to deliver the projects. Those potential partners that meet the criteria are contacted and a dialogue initiated to see if they would act as partners for the charity. Conditional grants are then awarded where applicable local partnerships are established.

Project proposals are subject to a formal approval process before individual grants are approved. All projects are systematically monitored for the duration of their existence, and major projects are subject to a final evaluation process.

Our grant making policy is reviewed each year to align our grants with our priorities and programmes of activity for the year.

Reserves Policy

Wherever possible, we will utilise restricted funds within one year of receipt. Some of this funding will be purposely retained for longer-term projects and in readiness to respond to emergency aid to disasters. In Ramadaan, we will continue to deliver Zakaat donations within 30 days.

The charity has a reserve policy which states that a minimum of three months running costs be held as unrestricted reserves. The charity is working towards achieving that policy.

Staff Recruitment and Professional Development

The charity continuously monitors the structure and effectiveness of the charity’s workforce. Al-Imdaad Foundation has increased its footprint across the globe and continues to grow. The Trustees have appointed a business consultant in May 2017 who is responsible for ensuring operations and HR-related matters are given the attention they need to protect the organisation going forward. This individual is based in the UK and will use UK law and regulatory requirements as a benchmark to protect offices globally. He will then adapt laws and regulations across the appropriate countries/boundaries where the charity operates.

Remuneration Policy for Key Management Personnel

Our remuneration policy helps promote long-term goals for safeguarding our charity’s interests and is overseen by our Remuneration Committee. The committee, mainly consist of an independent panel, report and recommendation pay levels directly to the Board.

In setting appropriate pay levels for key personnel, our remuneration policy reflects and takes into consideration specific matters such as assignments and the responsibilities undertaken.

The following guiding principles are used in determining senior management renumeration:

•Transparency

•Expertise and experience

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Diversity and Inclusion

It is our policy to respect the diversity of all employees and volunteers, treating them fairly and equally, regardless of characteristics such as physical or mental disability, gender, sexual orientation, race, caste, nationally, ethnic origin, religious belief or age.

Every reasonable measure is taken to adapt our premises and working conditions to enable disabled people to work or volunteer at Al Imdaad Foundation.

Safeguarding

We are committed to providing a safe and trusted environment for all those who come into contact with Al Imdaad Foundation. We take a zero-tolerance approach to breaches of our Code of Conduct and put the wellbeing and rights of people at the heart of our responses.

The Board approves the safeguarding policy and receives regular reports on safeguarding. A sub-committee of our Board monitors the effective implementation of the policy and reviews the cases file of reported incidents.

Coronavirus (Covid-19) impact

The Covid 19 pandemic did not have a significant impact on the reported financial year, however, it has had a significant impact on our UK operations and the abilities of our international partners to access resources, travel and protect its staff. The trustees have constantly been monitoring the situation carefully to support the management team in responding to these challenges.

Fundraising Approach

Al Imdaad Foundation strives to adhere to relevant statutory regulations including the Data Protection Act (2018) and the Charities Act (2011). We are continually revising our policies and procedures as we grow and to keep up to date with changes in legislation and regulations.

We are registered with the Fundraising Regulator and have developed our procedures to comply with the Code of Fundraising Practice. We are also a member of the Institute of Fundraising and our fundraising activities are legal, transparent, honest and respectful.

We monitor regulatory developments, review policies and update training for staff and volunteers to ensure we maintain standards. Our suite of fundraising policies covers the standards and principles that underpin our approach to fundraising by way of voluntary income from individuals and communities. We apply the same standards to the third parties we work with in our fundraising activity, providing training and routine monitoring to ensure they represent Al Imdaad Foundation appropriately.

Our fundraising team utilise a number of different approaches which include: •Individual donor giving •Major donor giving •Corporate or/and institutional giving •Community fundraising •Challenges •Events •Live Radio Appeals •Volunteers •Direct Mail •Online giving •Direct telephone calls

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Code of Fundraising Practice

During the year, we have continued to review our compliance with the Fundraising Regulator’s Code of Fundraising Practice in response to a compliance visit report from the Charity Commission in November 2018. All recommendations have since had corrective actions complete.

General Data Protection Regulation (GDPR)

We take protecting supporter data very seriously. Our Data Protection Policy and privacy statements from May 2017, complies with and, in some cases, goes beyond General Data Protection Regulation (GDPR) requirements and our privacy policy is constantly reviewed. We never swap or sell supporter data and our supporters can change their communication preferences at any time.

We also recently have provided training to all senior staff on the implement of the GDPR action plan and it’s continued monitoring for compliance.

Protection of Vulnerable People

Al Imdaad Foundation abides by the Fundraising Regular’s Code of Fundraising Practice and ensures our staff and volunteers are fully briefed about the code of conduct with regard to the protection of vulnerable people. Before any external facing fundraising activity is undertaken, we brief staff and volunteers on best practice and make them aware of the need to identify, respect, support and protect vulnerable people.

Complaints Handling

Our supporter relationships are paramount, so all feedback is important to us. It is always taken into account when we review or plan activities and is shared with our management team on a regular basis.

Where we do not meet the high standards, we set ourselves, we have a complaints policy in place. A complaint can be submitted to us either in person, by telephone, email or online via our website contact form.

Complaints are dealt with in accordance with the process laid down in the policy and reported to the Fundraising Regulator through the annual return. We are also obliged to abide with requests submitted weekly via the Fundraising Preference Service from donors who no longer wish to receive communications from us.

20

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Trustees’ responsibilities in relation to the financial statements

The Trustees (who are also directors of Al-Imdaad Foundation 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 including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of 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:

•select suitable accounting policies and then apply them consistently;

•observe the methods and principles in the Charities SORP,

•make judgments 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 company will continue in business.

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on Public Benefit when reviewing the charity’s aims and objectives and in planning its future activities, which is an annual process.

Statement of Disclosure to Auditors

So far as the Trustees are aware, there is no relevant audit information of which the charitable company’s auditors is unaware. Additionally, the Trustees have taken all the 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.

This report has been prepared in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006.

21

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Approval

11/05/2022 The Trustees' annual report was approved by the Management Committee on ……………………….. and signed on its behalf by:

Mahmood Miah Trustee

22

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF AL-IMDAAD FOUNDATION UK LIMITED

Opinion

We have audited the financial statements of Al-Imdaad Foundation UK for the year ended 31 March 2021 which comprise the Statement of Financial Activities (including the Income and Expenditure Account), the Statement of Financial Position, the Statement of Cash Flows and the related notes numbered 1 to 24, 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 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.

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 company's members those matters we are required to state to them in an auditors' 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 company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

In our opinion, the financial statements:

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's 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 entity'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.

23

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF AL-IMDAAD FOUNDATION UK LIMITED

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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:

Responsibilities of the trustees

As explained more fully in the Statement of Trustees' Responsibilities statement set out on page 24, the trustees (who are also the directors of Al-Imdaad Foundation UK Limited for 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.

24

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF AL-IMDAAD FOUNDATION UK LIMITED

Auditor’s 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 an auditor’s report 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.

However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the company and management.

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

____ Mohammed Haque 11/05/2022 (Senior Statutory Auditor) 2nd Floor for and on behalf of 154 Bishopsgate MAH, Chartered Accountants London Statutory Auditors EC2M 4LN

25

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Statement of Financial Activities (including the Income and Expenditure Account) for the year ended 31 March 2021

Notes
Income and endowments from:
Donation and legacies
Voluntary income: Donation and appeals
2
Gift Aid Income
2
Investments
Rental income
2
Income from charitable activities
2
Total income and endowments
Expenditure on:
Expenditure on raising funds
Cost of generating voluntary income
5
Expenditure on charitable activities
Grants payable
Emergency aid and programmes
Total expenditure
Net income/(expenditure)
Transfer between funds
16
Net movement in funds for the year
Funds balance at 31 March 2020
Funds balance at 31 March 2021
3,4		 Unrestricted
Funds
2021
£
8,923
212,419
-
-
221,342
(5,438)
-
-
(5,438)
215,904
(159,329)
56,575
688,390
744,965		 Restricted
Funds
2021
£
1,782,741
-
10,504
68,650
1,861,895
(45,821)
(54,690)
(1,836,700)
(1,937,211)
(75,316)
159,329
84,013
105,964
189,977		 Total Funds
2021
£
1,791,664
212,419
10,504
68,650
2,083,237
(51,259)
(54,690)
(1,836,700)
(1,942,649)
140,588
-
140,588
794,354
934,942		 Total Funds
2020
£
2,154,525
178,909
11,310
825,773
3,170,517
(38,635)
(147,858)
(3,057,925)
(3,244,418)
(73,901)
-
(73,901)
868,255
794,354

The Statement of Financial Activities has been prepared on the basis that all operations are continuing.

The notes on pages 26 to 34 form part of these financial statements.

26

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Statement of Financial Position As at 31 March 2021

Notes
Fixed assets
Tangible assets
10
Investments
11
Current assets
Debtors
12
Cash at bank
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
14
Net assets
Funds
Unrestricted funds
16
Restricted funds
16
Total Charity Funds		 2021
£
123,775
126,500
250,275
249,147
610,825
859,972
(3,000)
856,972
1,107,247
(172,305)
934,942
744,965
189,977
934,942		 2020
£
129,419
126,500
255,919
285,491
455,700
741,191
(25,772)
715,419
971,338
(176,984)
794,354
688,390
105,964
794,354

Approved by the board and signed on its behalf on 11 May 2022 by:

Mahmood Miah

Trustee

Company number: 07511498

The notes on pages 26 to 34 form part of these financial statements.

27

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Statement of Cash Flows for the year ended 31 March 2021

Notes
Cash flows from operating activities
17
Cash flows from investing activities
Purchase of tangible fixed assets
10
Cash provided by (used in) investing activities
Cash flow from financing activities
Cash used in financing activities
Increase/(decrease) in cash and cash equivalents
Reconciliation of net cash flow to movement in net cash
Increase/(decrease) in cash and cash equivalents in the period
Change in net cash
Cash and cash equivalents at the beginning of the year
Total cash and cash equivalents at the end of the year		 2021
£
164,602
(9,477)
(9,477)
-
-
155,125
155,125
155,125
455,700
610,825		 2020
£
(125,232)
(7,157)
(7,157)
-
-
(132,389)
(132,389)
(132,389)
588,089
455,700

The notes on pages 26 to 34 form part of these financial statements.

28

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

Basis of preparation

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 Charity meets the definition of a public entity under FRS 102. Assets and liability are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The preparation of the the financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates and it also requires judgement in applying the charitable company's accounting policies. The items where these judgements and estimates have been made include:

Refer to the accounting policies below for Tangible Fixed Assets and Investments and Notes 10 & 11 for further details.

Going concern

The directors/trustees are not aware of any material uncertainties about the charity's ability to continue as a going concern. The financial statements have therefore been prepared on the basis that the charity is a going concern.

We have adequate resources and are well place to manage risks. Our planning process, including financial projections, has taken into consideration the current economic climate and its potential impact on the various sources of income and planned expenditure. We have a reasonable expectation that we have adequate resources to continue in operational existence for the foreseeable future. We believe that there are no material uncertainties that call into doubt the charity's ability to continue.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectivities 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 any 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.

Projects Payable

Grants for which there is a legal obligation, or a valid expectation of receipt by the beneficiary at the year end, and for which conditions attaching to their payment have been fulfilled, are accounted for within the Statement of Financial Activities. Grants approved subject to conditions that have not been met at the year end are noted as a commitment (see note 4).

Incoming Resources

Items of income are recognized and included in the accounts when all of the following criteria are met:

Grants are apportioned to the Statement of Financial Activities when the Charity is entitled to the income, which may be determined by the Charity having met certain terms or conditions.

29

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies (continued) Resources Expended

• Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

• Grants payable are payments made to third parties and Al-Imdaad South Africa in the furtherance of the charitable objectives of the company. The grants are accounted for once the offer has been accepted and all obligations under the offer complied with.

Support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll, pension and governance costs which support the Charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The support costs are apportioned on an appropriate basis e.g. as a percentage of direct costs.

Tangible Fixed Assets

Tangible fixed assets are recorded at cost. The Trustees have agreed to set the de-minima limit to £5,000.

Depreciation

Tangible fixed assets other than long leasehold buildings classed as investment properties are stated at cost less depreciation and accumulated impairment losses. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Long Leasehold Buildings - 2% straight line

IT Equipment - 20% straight line Fixtures and Fittings - 20% straight line

Investments

Land and buildings classed as investment properties are initially recognised at historical cost and then measured at market value as at the date of their last valuation. Investment properties shall not be subject to periodic charges for depreciation except for properties held on short leases, which shall be depreciated over the period when the unexpired term is 20 years or less.

Foreign Currency

Transactions in foreign currency are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate prevailing at the year-end. All exchange differences are recognised through the statement of financial activities.

Financial assets

Basic financial assets, including trade and other debtors and cash or bank balances, excluding any financing transactions, are initially recognised at transaction price and are subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Investments in equity instruments (other than the company's own equity or any subsidiaries, associates and joint ventures) are initially recognised at their transaction price and are subsequently measured at fair value at each period end. Changes in fair value are recognised in the profit or loss. Fair value is measured with reference to the net asset value per share at the period end.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other creditors and bank loans, excluding any financing transactions, are initially recognised at transaction price and are subsequently measured at amortised cost determined using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

30

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Notes to the Accounts for the year ended 31 March 2021

2 Income and endowments

Donations
Donations- support costs
Rental Income
Transfers in from other Charities
Gift Aid Income		 Unrestricted
Fund
£
8,923
-
-
-
212,419
221,342		 Restricted
Fund
£
1,782,741
-
10,504
68,650
-
1,861,895		 2021
Total
£
1,791,664
-
10,504
68,650
212,419
2,083,237		 2020
Total
£
2,146,856
7,669
11,310
825,773
178,909
3,170,517

Transfers in from other Charities' relates to grants from our partnership charities around the world for which we carry out specific charitable projects on their behalf. All partner charities are subject to regular monitoring and reporting.

31

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Notes to the Accounts for the year ended 31 March 2021

3 Expenditure on charitable activities

Direct Costs
General Relief (inc Emergency Relief)
Water Aid
Eye Cataract
Blankets
Food Packages/lftar
Welfare of Widows and Orphans
Eid Gift Packs
Meat
Flour
Food for Thought
Wheelchair
Mosque Re-Construction
Shelter
Education Programme
Medical Aid
Empowerment Project
Hardship
Quraan & Sunnah Project
Sanitation
Winter Warmth Pack
Wedding Programmes
Box4Life
Covid
Olive Tree Project
Refugee Crisis
Other Direct Costs
Total direct costs
Support costs
Bank charges
Computer expenses
Head office admin costs
Hospitality
Internet & phone
Motor and travel costs
Postage
Printing & stationery
Insurance
Refreshments
Repairs & maintenance
Subscription fees
Pension and staff development cost
Wages and salaries
Trustee expenses
Legal and professional
Bad Debts
Depreciation
Sundry expenses
Governance costs:
Accountancy and audit fees
Total support costs
Total Resources Expended on Charitable Activities		 Grant Payable
2021
£
7,373
-
-
-
10,049
500
-
370
-
-
-
-
4,270
20,316
250
4,250
1,200
-
-
-
-
4,010
-
-
-
-
52,588
£
-
(6)
176
5
151
23
15
25
60
3
30
238
357
-
8
86
397
437
10
87
2,102
54,690		 Emergency
Aid
2021
£
189,810
237,892
7,900
-
411,123
100,655
71,166
61,887
-
1,756
5,100
121,637
140,069
49,604
25,823
1,615
20,000
4,533
9,332
80,911
5,150
15,930
10,200
535
-
193,515
1,766,143
£
10
(188)
5,909
155
5,057
785
519
828
2,016
112
991
8,003
11,976
-
259
2,874
13,326
14,684
328
2,913
70,557
1,836,700		 Total
2021
£
197,183
237,892
7,900
-
421,172
101,155
71,166
62,257
-
1,756
5,100
121,637
144,339
69,920
26,073
5,865
21,200
4,533
9,332
80,911
5,150
19,940
10,200
535
-
193,515
1,818,731
£
10
(194)
6,085
160
5,208
808
534
853
2,076
115
1,021
8,241
12,333
-
267
2,960
13,723
15,121
338
3,000
72,659
1,891,390		 Total
2020
£
576,077
72,869
12,900
58,000
1,117,054
177,106
13,853
98,437
2,500
4,426
3,927
136,019
355,882
111,635
66,016
75,928
5,200
3,659
23,100
43,174
5,000
-
-
-
-
278,115
3,240,877
£
106
968
7,846
400
3,324
4,717
336
614
2,013
254
2,813
5,507
12,829
8,196
3,073
3,720
-
15,635
361
3,000
75,712
3,316,589

32

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Notes to the Accounts for the year ended 31 March 2021

4 Projects payable
Activities per location
Myanmar
India
Indonesia
Albania
Malawi
Moldova
Morocco
Tanzania
Palestine/Gaza
Sri Lanka
Bangladesh
Ghana
Syria/Jordan
Nigeria
Tunisia
UK
Other
Support cost		 2021
£
-
18,493
-
-
-
-
-
-
-
-
5,770
4,250
12,158
5,010
-
7,407
-
53,088
2,102
55,190		 2020
£
-
36,896
1,000
5,500
11,169
300
200
5,000
26,000
22,035
24,400
-
250
-
500
10,615
500
144,365
3,493
147,858

The Charity makes grants to a number of different partner charities and individuals around the world after due consideration and careful assessment of a particular partner's charity and/or individual. The partner charities are used as an extension of Al-Imdaad Foundation to help further the objectives of the charity and carry out specific charitable programmes under our direction. All partner charities are subject to due diligence procedures and regular monitoring and reporting. Due to the inherent risks associated with working in some parts of the world, the names of the partner charities have not been disclosed.

Commitments

At the year end, the Trustees may have authorised certain grants which are subject to the recipient fulfilling certain conditions. The total amount authorised but not accrued as expenditure at 31 March 2021 was £nil (2020: £nil).

5 Expenditure on raising funds
Expenditure on raising funds
Advertising and leaflets
Wages and salaries
6 Analysis of staff costs
Wages and salaries
Social Security Costs
Defined contribution pension costs		 Unrestricted
Fund
£
1,145
4,293
5,438		 Restricted
Fund
£
9,632
36,189
45,821		 2021
Total
£
10,777
40,482
51,259
2021
£
165,133
11,831
3,686
180,650		 2020
Total
£
11,196
27,439
38,635
2020
£
130,752
8,152
3,596
142,500

The average number of employees employed during the year was 9 (2020: 4). The total number of administrative staff at the year end was 9 (2020: 7) of which 7 (2020: 4) were full time employees and 2 (2020: 3) were part time employees. No employees received remunerations of more than £60,000 in the year. It should be noted that the charity uses volunteers who work to support the charity by providing a few hours a week when needed. The total employee benefits of the key management personnel of the charity were £40,649 (2020: £31,661).

33

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Notes to the Accounts for the year ended 31 March 2021

7 Net income for the year

This is stated after charging:
Depreciation
Auditors remuneration:
Audit Fees
Accountancy Services
Trustee remuneration
Out of pocket expenses were reimbursed to a number of Trustees as follows:
Travel
The Trustees neither received nor waived any emoluments during the year, in their roles as trustees.		 2021
£
15,121
2,000
1,000
2021
£
267
267		 2020
£
15,635
2,000
1,000
2020
£
14,366
14,366

8 Trustee remuneration

The Charity’s regulations do not permit the payment of remuneration to trustees.

No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

9 Taxation

The company is a registered charity and no provision is considered necessary for taxation.

10 Tangible fixed assets

Cost
At 1 April 2020
Additions
At 31 March 2021
Depreciation and impairments
At 1 April 2020
Charge for the year
At 31 March 2021
Carrying amount
At 1 April 2020
At 31 March 2021		 Long
Leasehold
Land &
Buildings
330,731
-
330,731
218,134
6,615
224,749
112,597
105,982		 IT Equipment
68,860
5,220
74,080
56,171
7,073
63,244
12,689
10,836		 Fixture &
fittings
£
11,517
4,257
15,774
7,384
1,433
8,817
4,133
6,957		 Total
£
411,108
9,477
420,585
281,689
15,121
296,810
129,419
123,775

34

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Notes to the Accounts for the year ended 31 March 2021

11 Fixed Asset Investments

Cost or valuation
At 1 April 2020
Revaluations
At 31 March 2021
Carrying amount
At 31 March 2020
At 31 March 2021
Included within fixed asset investments are investment properties held at fair value:
Historical cost
Revaluations
Market value as at last valuation		 Investment
properties
2021
£
126,500
126,500
126,500
126,500
2021
£
126,500
-
126,500

The investment property relates to rental units at the Charity's head office and has been reclassified out of land and buildings from tangible fixed assets as at 1 April 2015 under the transition to FRS 102.

The investment property was valued on an open market basis on 24 March 2020 by an external firm of Chartered Surveyors and is deemed to reflect the fair value as the year end.

12 Debtors
Prepayments and accrued income
Gift Aid Income
13 Creditors: amounts falling due within one year
Accruals and deferred income
14 Creditors: amounts falling due after one year
Other loan- Al Imdaad Foundation South Africa		 2021
£
68,607
180,540
249,147
2021
£
3,000
3,000
2021
£
172,305
172,305		 2020
£
118,174
167,317
285,491
2020
£
25,772
25,772
2020
£
176,984
176,984

The other loans are payable to Al-Imdaad Foundation South Africa. The loans are unsecured, interest free and there are no set repayment terms other than the loan is not repayable within one year of the balance sheet date.

15 Analysis of net assets between funds

Tangible fixed assets
Investments
Current assets
Current liabilities
Long term liabilities
Net Assets at 31 March 2021		 Unrestricted
General
Fund
£
123,775
126,500
669,995
(3,000)
(172,305)
744,965		 Restricted
Fund
£
-
-
189,977
-
-
189,977		 Total
Funds
£
123,775
126,500
859,972
(3,000)
(172,305)
934,942

35

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Notes to the Accounts for the year ended 31 March 2021

**16 ** Statement of funds
Unrestricted Funds
General Reserve
Restricted Funds
Albania
Bangladesh
Benin
Congo
Gambia
Ghana
Head Office
India
Indonesia
Kashmir
Kenya
Kosovo
Lebanon
Mozambique
Malawi
Myanmar
Nepal
Nigeria
Pakistan
Palestine/Gaza
Sierra Leone
Somalia/Africa
South Africa
Sri Lanka
Syria/Jordan
Tanzania
Turkey
UK
Yemen
Donations to the most needy
Support costs
Total Restricted Funds
Total Funds		 At 1st April
2020
£
688,390
688,390
-
16,625
-
-
-
-
-
-
32,896
16,167
-
-
7,800
-
-
-
-
-
-
-
-
1,198
-
-
-
-
15,353
15,925
-
-
105,964
794,354		 Incomings
£
221,342
221,342
-
64,394
-
57,914
-
50
64
134,721
49,511
15,313
150,249
-
13,377
70
23,129
33,399
8,768
-
25,510
145,178
-
50
803
105,776
106,132
1,000
-
14,154
279,979
632,354
-
1,861,895
2,083,237		 Expenditure
£
(5,438)
(5,438)
(16,690)
(93,644)
(6,044)
(36,350)
(5,000)
(33,537)
(18,783)
(198,321)
(67,708)
(44,213)
(204,180)
(7,310)
(26,450)
(3,060)
(57,432)
(40,822)
(13,888)
(5,010)
(46,152)
(205,020)
(18,715)
(3,501)
(934)
(129,659)
(126,625)
(6,000)
(131)
(58,100)
(148,067)
(300,744)
(15,121)
(1,937,211)
(1,942,649)		 Profit on
investments
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Transfer
£
(159,329)
(159,329)
16,690
12,625
6,044
-
5,000
33,487
18,719
63,600
-
12,733
53,931
7,310
13,073
-
34,303
7,423
5,120
5,010
20,642
59,842
18,715
3,451
-
23,883
20,493
5,000
131
28,593
-
(331,610)
15,121
159,329
-		 At 31st
March 2021
£
744,965
744,965
-
-
-
21,564
-
-
-
-
14,699
-
-
-
-
4,810
-
-
-
-
-
-
-
-
1,067
-
-
-
-
-
147,837
-
-
189,977
934,942

All restricted funds are for specific humanitarian projects in particular areas of the world as chosen by the management committee.

Appropriate levels of support costs have been allocated to restricted. In order to maintain the 100% donation policy in respect of restricted donations a transfer has been made from unrestricted funds to cover these support costs.

17 Reconciliation of net movement in fund to net cash
flow from operating activities
Net income/expenditure for the reporting period as per the statement of financial activities
Add back depreciation charge
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash inflow from operating activities		 2021
£
140,588
15,121
36,344
(27,451)
164,602		 2020
£
(73,901)
15,635
(72,659)
5,693
(125,232)

36

DocuSign Envelope ID: 91C11E20-342D-4945-A633-486999FB4E5D

Al-Imdaad Foundation UK (A Company Limited by Guarantee) Notes to the Accounts for the year ended 31 March 2021

18 Related party transactions

Although, Al-Imdaad Foundation UK Limited is an independent UK charity, we are influenced by our international affiliates. Below are a summary of transactions undertaken during the year with our affiliates.

Al-Imdaad South Africa Al-Imdaad South Africa Al-Imdaad Australia
2021 2020 2021 2020
£ £ £ £
Income — projects 49,600 391,521 - -
Loan creditor 172,305 176,984 - -
In addition to the above the charity has made emergency aid payments for various projects to the following related parties:
2021 2020
£ £
Al-Imdaad Foundation - Bangladesh - 305,000
Al-Imdaad Foundation - Indonesia 67,707 503,602
Al-Imdaad Foundation - Jordan 93,350 333,748
Al-Imdaad Foundation - South Africa 504,158 301,402
Al-Imdaad Foundation - Kenya 224,264 366,313

For certain projects Al-Imdaad Foundation UK also works closely in partnership with Al-Imdaad Foundation South Africa and leverages their expertise and contacts to transfer funds from the UK to areas of the world which are difficult to reach such as Syria and Jordan.

Al-Imdaad Foundation UK also works with various local partners who are not affiliates to help deliver global projects, including in countries such as Turkey.

19 Ultimate controlling party

There is no ultimate controlling party.

20 Capital

The company is a company limited by guarantee not having a share capital. Every member of the company undertakes to contribute a sum not exceeding £1 if the company has insufficient assets to discharge its liabilities in the event of winding up.

Accordingly, the company has no share capital and no reconciliation of movements in shareholders' funds has been presented.

21 Presentation currency

The financial statements are presented in Sterling.

22 Legal form of entity and country of incorporation

Al-Imdaad Foundation UK is a charitable company limited by guarantee incorporated in England with registration number 07511498.

23 Principal place of business

The address of the company's principal place of business and registered office is: 185 Audley Range, Blackburn, BB1 1TH.

24 Financial instruments

The charity has the following financial instruments:

Financial liabilities measured at amortised cost
- Long term creditors
Note 14		 2021
£
172,305		 2020
£
176,984

37