2021-03-31-accounts

JAFFNA MUSLIM ASSOCIATION - UK

JAFFNA MUSLIM ASSOCIATION - UK Charity Number:-1143032

Annual Report and Unaudited Financial Statements for the For the Year Ended 31 March 2021

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JAFFNA MUSLIM ASSOCIATION - UK

Index

	Page
Charity information	3
Trustees’ Report	4-8
Statement of Trustees’ responsibilities	9
Independent Examiner’s Report	10-11
Statement of Financial Activities	12
Balance Sheet	13
Notes to the Financial Statements	14-17

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JAFFNA MUSLIM ASSOCIATION - UK

Reference and administrative information

Contact Details and Business Information

Contact Address:

80 Park Crescent Harrow HA3 6ET

Telephone: [phone]

Emails: [e-mail]

Bankers:

Lloyds bank Kentish Town UK

Independent Examiner Shameel Aliyar ACMA CGMA 52 The Boundary Oldbrook Milton Keynes MK6 2HT

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JAFFNA MUSLIM ASSOCIATION - UK

Trustees’ Report For the year ended 31 March 2021

Charity Name: JAFFNA MUSLIM ASSOCIATION - UK Registered Charity Number: 1143032 Charity’s principal address: No.80 Park Crescent Harrow UK HA3 6ET. Name of the charity trustees who manage the charity JAWSAD MOHAMED YOUSUF JAEEROS AZANKUTHOOS MOHAMED IMRAN MOHAMED JUNOOB MOHAMED RAJAH AJMUL SAMEER ISMAIL ABDUL KALAM ABDUL HAKEEM SHAWJEER SALMAN MUHAMMATHU ROZAAN MEERASHAHIB FAARUK RAMEEZ ANES JAMALDIN JAWAHIR MOHAMED SARJOON MOHAMED SALEEM MOHAMED RAWSHAN ABDUL AZEAZ MUTHU MOHAMED GIAS ABDUL AZEEZ ABDUL RINOS MOHAMED ABDUL CADER SHAMEEZ ABDULCAREEM NAZEER ANEERKHAN JABARULLA

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JAFFNA MUSLIM ASSOCIATION - UK

Trustees’ Report For the year ended 31 March 2021

The Trustees present their report along with the accounts of the Charity for the year ended 31 March 2021. The accounts have been prepared under the historical cost convention, in accordance with the accounting policies set out on page 14 and comply with the Charity’s Trust Deed, The Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016).

Structure, Governance and Management

The Charity –JAFFNA MUSLIM ASSOCIATION - UK (JMA-UK) is registered by the Charity Commission, number 1143032, registered 22 July 2011.

The Trustees keep the skill requirements of the Board of Trustees under review and in the event that a Trustee permanently retires or additional new Trustees are required, a sub -committee is set up to make recommendations for appointments. Trustees are selected by approach to particular good and skilled people. Once agreed, new Trustees are appointed under the constitution, within general meetings.

Administration

The Charity has governing board of 17 trustees, all of whom are volunteers, and utilises the services of up to 10 volunteers at any one time on a regular basis.

Volunteers are crucial to the operation of the charity as all of the trustees are volunteers. Parents and guardians of children using the facility are encouraged to participate as volunteers in any and all aspects of the charity’s activities.

The charity benefits, as always, from the generous contribution of time and commitment from volunteers who are highly trained to ensure a professional service is delivered.

The trustees wish to express its thanks and appreciation to all members and volunteers, and their friends and family, who have contributed and worked tirelessly, giving their commitment and time in developing and delivering the services to the community. The trustees are also grateful to all the funders/donors, whose generosity has enabled the charity to deliver the core services and specialist projects.

The charity has been supported by grant from the Community Foundation of Milton Keynes to achieve its main and supplementary objects.

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JAFFNA MUSLIM ASSOCIATION - UK

Administration (cont’d)

Trustee meetings attended by all Trustees are held at least 12 times a year. At these meetings, the Trustees agree the broad strategy and areas of activities of the Charity, including grant, fund raising, use of funds and risk management policies and performance.

Objectives and activities for the public benefit

The Charitable Purposes of the Charity are:

• To relieve sickness and to preserve good health among the poor, underprivileged, refugees and people in need by means of, but not exclusively, the provision or assistance in the provision of services, facilities, equipment, clinics, medicines or grants for medical diagnosis and treatment, and provision of health education.

• To advance education for the benefit of the poor, the underprivileged, refugees and people in need by means of, but not exclusively, the provision of educational programmes, such as community learning programmes, tuition classes, and the provision or the assistance in the provision of educational facilities, such as schools, libraries, and training centres.

• To relieve financial hardship, distress and suffering among poor people, widows, orphans, refugees, victims of natural disasters and other people in need, by means of, but not exclusively, making grants for providing or paying for items, equipment, services, and facilities, including the provision of food, water, clothing, medical treatment, rehabilitation, and accommodation for the said persons.

• To advance the religion of Islam, by means of, but not exclusively, promoting the teachings and tenets of Islam, provision of facilities for worship, provision of facilities for Islamic education and provision of marriage and burial services, in accordance with the teachings of the Quran and the prophet Muhammad (PBUH).

• To help young people, especially but not exclusively through leisure time and recreational activities, so as to develop their capabilities that they may grow to full maturity as individuals and as good citizens.

• To promote any other charitable purpose for the benefit of those in need that the trustees from time to time determine.

In planning activities for the year, we keep in mind the Charity Commission’s guidance on public benefit at our Trustee meetings.

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JAFFNA MUSLIM ASSOCIATION - UK

Summary of achievements and performance

It has been very difficult to host certain events or even take part in charity projects and this has been due to the COVID-19 measures that were introduced by the UK government. As a result of this, during the years 2020 and 2021, there has been a fall in the number of projects we partook though we still managed to complete a great number of projects which benefitted a lot of our fellow brothers and sisters. In order to show a clear understanding of the projects JMA UK took on board, below is a lists some of them.

• Fitra distribution to various places

• Hajj Eid – Qurbani meat distribution

• Tube Well

• Medical support to various families & etc

Financial Review

The Board focused on ensuring that all finances were being handled in a proper manner with full transparency and ensured that robust financial controls were put in place.

Reserves policy

It is the policy of the charity that an unrestricted fund which have not been designated for a specific use should be maintained at a level equivalent to three months' expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Principal funding sources

The charity’s main source of income is giving.

Based on the financial records, the result for the year was a net movement in funds of £11,475. At the end of the financial year the level of reserves stood at £ 27,994.

Investment Policy

In accordance with the Charity’s Deed, The Trustees have the power to invest in such, cash quoted stocks, shares investment property as they see fit.

Risk Management

The trustees identify the major risks to which the charity is exposed each financial year when preparing and updating a strategic plan, in particular those related to the operations and finances of the charity.

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JAFFNA MUSLIM ASSOCIATION - UK

In accordance with current best practice, the trustees have continued to regularly review the actual and potential risk which affect the operations and administration of the Charity and are satisfied with the procedures and other safeguards.

Funds held as custodian trustee

There are no funds held as custodian trustee.

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JAFFNA MUSLIM ASSOCIATION - UK

Statement of Trustees’ Responsibilities

Trustees’ Responsibilities in Relation to the Financial Statements

The Charity Trustees are responsible for preparing a Trustee’s Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Charity Trustees to prepare financial statements for each 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 the financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the method and principles in the charities SORP;

• make judgments and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.

The Trustees are responsible for keeping proper 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 applicable Charities (Accounts and Reports) Regulations, 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’ report has been approved by the Trustees on 29 January 2022 and on their behalf by:-

Trustee and Chair Person

Mohamed Imran Mohamed Junoob

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JAFFNA MUSLIM ASSOCIATION - UK

Independent Examiners’ Report on the Accounts

Independent Examiner’s Report

Report to the trustees/ JAFFNA MUSLIM ASSOCIATION - UK Members of On accounts for the 31/03/2021 Charity no 1143032 Year ended

Respective Responsibilities of Trustees and examiner :

The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act,

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts presents a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

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JAFFNA MUSLIM ASSOCIATION - UK

Independent examiner’s statement

In connection with my examination, no matter has come to my attention ;

1. which gives me reasonable cause to believe that in, any material respect, the requirements :

2. proper accounting records are kept (in accordance with section 130 of the Charities Act); and

3. to prepare accounts which are accord with the accounting records and comply with accounting requirements of the 2011 Act: have not been met or

4. to which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached.

Signed: Date: 29 January 2022 Name: Shameel Aliyar ACMA CGMA

Relevant professional

Qualification (s) or body (if any)

The Chartered Institute of Management Accountants UK (ACMA CGMA)

Address:

SA Tax Accountants Ltd Chartered Management Accountants 52 The Boundary Oldbrook Milton Keynes MK6 2HT

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Jaffna Muslim Association- UK

Statement of Financial Acitivities Year Ended 31 March 2021

Statement of Financial Acitivities Year Ended 31 March 2021
Notes Income and Endowments Donations and Legacies 4 Total Income Expenditure Expenditure on raising funds: Cost of raising donations and legacies 5 Expenditure on charitable activities 6 Total Expenditure Governance Cost 7 Net Income and Net Movement in Funds Reconciliation of Funds Total funds brought forward 12 Total Funds carried forward	Amounts in GBP(£)000's
	31-Mar-21
	Unrestricted Funds	Restricted Funds	Total Funds
	28,576	7,270	35,846 0
	28,576 7,270 35,846
	400 23,395	0 76	400 23,471
	23,795 76 23,871 500 0 500
	4,281 7,194 11,475
	3,041 13,477 16,519
	7,323 20,671 27,994

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Jaffna Muslim Association- UK

Statement of Financial Position Year Ended 31 March 2021

Statement of Financial Position Year Ended 31 March 2021
		Amounts in GBP(£)000's
	Note	31-Mar-2021
Current Assets
Cash at bank and in hand	10	28,494
Creditors: falling due within one year	11	500
Net Current Assets		27,994
Total Assets less Current Liabilities		27,994
Funds of the Charity
Restricted funds		20,671
Unrestricted funds		7,323
Total Charity funds	12	27,994

These financial statements were approved by the trustees and authorised for issue on 29 January 2022 and signed on their behalf by:

............................................ Mr. Muthu Mohamed Gias Member

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Jaffna Muslim Association- UK

Notes to the Finanancial Statements (continued) Year Ended 31 March 2021

1 General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 80, Park Crescent. Harrow. UK. HA3 6ET

2 Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. This is a Public Benefit Entity as defined by FRS 102

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

3 Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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Jaffna Muslim Association- UK

Notes to the Finanancial Statements (continued) Year Ended 31 March 2021

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charit

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

Costs are fully analysed within the SOFA, and split between support costs and governance costs. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Taxation

The Charity is exempted from taxation on income and capital gains.

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Jaffna Muslim Association- UK

Notes to the Finanancial Statements (continued) Year Ended 31 March 2021

Donation and Legacies	Amounts in GBP(£)000's
	31-Mar-2021
Donation and Legacies - Unrestricted funds
Donations and collections	21,736
Subscriptions from Members & Non Members	7,270
	0
Total Donation and Legacies - Unrestricted funds	29,006
Donation and Legacies - Restricted funds
Donations - Funeral - Restricted	6,840
Total Donation and Legacies - Restricted funds	6,840
Total Donation and Legacies	35,846

• 4 Donation and Legacies

5 Cost of Raising Donantions and Leagacies

Cost of Raising Donantions and Leagacies - Unrestricted funds Fund Raising Volunteer's Expenses Fund Raising Expenses Total Cost of Raising Donantions and Leagacies - Unrestricted funds Cost of Raising Donantions and Leagacies - Restricted funds Donations - other cost Total Cost of Raising Donantions and Leagacies - Restricted funds Total Cost of Raising Donantions and Leagacies 6 Expenditure on Charitable Activities by Fund Type Expenditure on Charitable Activities by Fund Type - Unrestricted funds Expenditure - Unrestricted Funds Total Expenditure on Charitable Activities by Fund Type - Unrestricted funds Expenditure on Charitable Activities by Fund Type - Restricted funds Expenditure - Restricted Funds Total Expenditure on Charitable Activities by Fund Type - Restricted funds Total Expenditure on Charitable Activities by Fund Type	31-Mar-2021
	0 400
	400
	0
	0
	400
	31-Mar-2021
	23,395
	23,395 -
	76
	76
	23,471

7 Governance Cost Governance Cost - Unrestricted funds Expenditure - Unrestricted Funds Total Governance Cost - Unrestricted funds Total Governance Cost - Restricted funds Total Governance Cost
	31-Mar-2021
	500
	500 0
	500

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Jaffna Muslim Association- UK

Notes to the Finanancial Statements (continued) Year Ended 31 March 2021

8	Net Income	Amounts in GBP(£)000's
		31-Mar-2021
	Total Net Income	11,475

9 Trustee Remuneration and Expenses

During the year under review, the Charity remained under the control of Trustees and Management Committee members as listed on page 4. None of the trustee or management committee member were remunerated or paid any expenses.

10 Cash & Cash Equivalents Cash and cash equivalents comprise of the following: Cash in hand Cash at Bank Bank overdrafts Total Cash & Cash Equivalents at the end of the period 11 Creditors: amounts falling due with in one year Ceditors falling due with in a year comprise of the following: Bank loans, loans and overdrafts Short-term Loan from Community Other creditors Total Creditors: amounts falling due with in one year at the end of the period 12 Analysis of Charitable Funds General Charitable funds - Unrestricted At the start of the period Income during the period Expenditure during the period Others Total General Charitable funds - Unrestricted at the end of the period Restricted Funds At the start of the period Income during the period Expenditure during the period Gains & (losses) Total Restricted Funds at the end of the period Total Funds at the end of the period
	31-Mar-2021
	0 28,494 0
	28,494
	31-Mar-2021
	0 0 500
	500
	31-Mar-2021
	3,041 28,576 -24,295 0
	7,323
	13,477 7,270 -76 0
	20,671
	27,994

During the year the Charity was under the control of Trustees and Management Committee members as listed on page 4. None of the trustee or management committee member were remunerated or paid any expenses.

13 Related parties

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Jaffna Muslim Association- UK

Management Information Year Ended 31 March 2021

The following page do not form part of the financial stataments

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Jaffna Muslim Association- UK

Jaffna Muslim Association- UK
Management Information
Year Ended 31 March 2021
Income and Endowments	Amounts in GBP(£)000's
	31-Mar-2021
Donation and Legacies
Donations & collections	21,736
Subscriptions - Members & Non Members	7,270
Donations - Funeral - Restricted	6,840
Total Donation and Legacies	35,846
Total Income	35,846
	31-Mar-2021
Expenditure
Costs of raising donations and legacies
Fund Raising Volunteer's Expenses	0
Fund Raising Expenses	400
Fund Raising Expenses - Restricted funds	0
	400
Expenditure on charitable activities
Projects- Sri Lanka	10,706
Other Charitable Activities	5,184
Hajj Eid Qurbani	3,500
Ramadan Fitrah	2,505
Tube Well	1,500
	23,395
Expenses - Restricted funds	76
	23,471
Governance Cost
Professional & Examination Fees	500
Others	0
	500
Total expenditure	24,371
Net income	11,475
Cash & Cash Equivalents
	31-Mar-2021
Cash and cash equivalents comprise of the following:
Cash in hand	0
Cash at Bank
JMA Funeral Account	20,241
JMA Account	8,253
	28,494
Bank overdrafts	0
Total Cash & Cash Equivalents at the end of the period	28,494