**Charity Reference Number: 1144208**
## **Birds of Paradise (TJ)**
**Report and financial statements**
**for the year ended 31 August 2023**
## **Birds of Paradise (TJ) Charity Reference Number: 1144208 Contents**
|Reference and administrative details
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the accounts|**Page**|
|---|---|
||1
2-5
6
7
8
9-11|
**Birds of Paradise (TJ) Reference and administrative details for the year ended 31 August 2023**
|Charity Registration No:|1144208|
|---|---|
|Principal Office:|Birds of Paradise (TJ)|
||4 Cadshaw Close|
||Blackburn|
||Lancashire|
||BB1 8RN|
|Trustees:|Zubair Mangera|
||Ismail Kathrada|
||Rubena Mangera|
||Fatima Patel|
|Bankers:|Royal Bank of Scotland|
||35 King William Street|
||Blackburn|
||Lancashire|
||BB1 7HU|
|Accountants:|H&A Consultancy Services Ltd|
||Ground Floor Front|
||185 Audley Range|
||Blackburn|
||Lancashire|
||BB1 1TH|
1
**Birds of Paradise (TJ) Charity Reference Number: 1144208**
## **Trustee's Annual Report for the year ended 31 August 2023**
The Trustees present their report and accounts for the year ended 31 August 2023.
## **Principal Activity and Objectives**
The principal activity of the charity in the year under review was to provide religious education to special educational needs (SEN) children and adults.
The objectives, as defined by the Charity Constitution, are:
1. To advance the education of children of all ages particularly those with special educational needs, by providing and assisting in the provision of facilities and services to meet their educational, developmental and social welfare needs so that they can achieve their full potential.
2. To advance the education of the public in relation to special educational needs.
3. The promotion of social inclusion among children with special educational needs and their families by: a) providing education and information to support and enable them to maximise their children's educational opportunities;
b) raising public awareness of the issues affecting children with special educational needs and their families;
c) providing workshops, forums and general support.
4. To promote such other exclusively charitable purposes as the trustees see fit, provided that they are regarded as charitable by the law of England and Wales.
## **Structure, Governance and Management**
The Constitution was adopted 1st September 2007 and the charity consist of 4 trustees. Trustees are appointed or reappointed at the Annual General Meeting held annually in September.
## **Achievements and performance**
Please see below Project report for September 2022 to August 2023
Our total income for the financial year was £103,762 (2022: £184,390).
## **Future Plans**
The charity is continuing to work towards establishing a purpose built centre. In addition, the charity has trained numerous teachers in SEN.
## **Risk management**
The trustees actively review the major risk which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined the operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.
2
**Birds of Paradise (TJ) Charity Reference Number: 1144208**
## **Trustee's Annual Report for the year ended 31 August 2023**
## **Financial Review**
The main source of the charity's income is via donations received from public and regular donors via the charity website. The charity also has a credit balance at the bank, which is available for use by the trustees for everyday expenses like stationery, advertising and travel costs. These funds are also available to support other similar charities.
The Reserve Fund represents unrestricted funds and restricted funds. The Trustees aim to maintain sufficient reserves so as to give flexibility to cover temporary timing differences for donations received, adequate working capital for core costs and which will allow them to respond quickly to the needs of the Charity.
## **- Project report September 2022 August 2023**
Tuyoorul Jannah was established to promote the inclusion of individuals with SEND within the community. Since it’s inception in 2007, it has followed a person-centred approach to meet the holistic needs of learners, including a focus on their religious and cultural requirements. Initially, commencing as a small weekly afterschool club for 6 learners the organisation has grown and now serves learners from a variety of backgrounds and age ranges, with sessions being held on a daily basis. The current intake comprises of both male and female learners aged from the age of 5 upwards. There is no upper age limit with the eldest service user currently in his late 40s. We believe nothing should be a barrier to learning and cater for a wide variety of needs. These range from neurological conditions such as dyslexia, dyspraxia and autism to physical impairments such as nystagmus, muscular dystrophy and cerebral palsy to name but a few. We strongly believe in Einstein's quote ‘Everybody is a genius. But if you judge a fish by its ability to climb a tree, It will live its whole life believing that it is stupid’ and as such try to work with the strengths of each individual we have the privilege to serve, to bring out their ‘genius’.
2022-2023 has been a milestone year for Tuyoorul Jannah where we marked a year since purchasing the Shearbrow site. It was also the start of fostering a new relationship with the Berkane institute in Morocco which caters for individuals with special needs – particularly from impoverished backgrounds. Three of the trustees flew out for a visit at their own personal costs and it was a wonderful opportunity to share good practice, as well as discuss common challenges experienced by both Tj and the Berkane school as well as solutions to overcome them for. In addition to the international visit, we continued with our aim to raise awareness of SEND within the community at a national level through our training programmes as well as at a regional level, by serving and supporting our local communities.
Some of the highlights of our academic year at Tuyoorul Jannah (TJ) are listed below:
**----- Start of picture text -----**
Date Summary
31/10/2022 World Jellyfish Day- celebrating creation and Arabic alphabet ‘jeem’
SEND Teacher training course delivered by TJ and hosted by Al Iman Institute
21/12/2022
Berkshire
Remembrance of Allah week- Students made Tasbeehs and used aids to
23/11/2022
learn sequence of Salah.
24/12/2022 One year since the purchase of first SEND Madrasah building
02/01/2023 New Year- ditch the debt campaign reminder.
Sunnah Morning routine week- using visual aids to learn about the Prophets
15/01/2023
morning Sunnahs.
21/01/2023 Etiquettes of Eating week- learning the Sunnahs of eating
**----- End of picture text -----**
3
**Birds of Paradise (TJ) Charity Reference Number: 1144208**
## **Trustee's Annual Report for the year ended 31 August 2023**
**----- Start of picture text -----**
SEND Teacher training course delivered by TJ and hosted by Lanarkshire
18/02/2023
Central Mosque Scotland
Clean our classrooms day- local volunteers came and helped move furniture
11/02/2023
to create new classrooms at St Marys.
Aqsa learning week-Learning about Masjid Al Aqsa and the story of Miraaj
02/03/2023
and Israa
18/03/2023 Preparation for Ramadhaan week
26/03/2023 Celebration of Purple day (epilepsy awareness).
02/04/2023 Launch of ‘Open doors’ campaign to aid the renovation at the new building.
04/04/2023 Launch of ‘In Loving Memory’ campaign to aid renovation of the new building
06/04/2023 Launch of ‘Three Things Thursday’ campaign to support renovation.
08/04/2023 Students have made Eid cards to give to refugees.
11/04/2023 £1,197 kindly received from the community at Beardwood Musalla Blackburn.
11/04/2023 Launch of ‘Wishful Wednesday’ campaign to support renovation.
21/04/2023- Eid Salah for the SEND Community and their families with refreshment and
22/04/2023 fun activities.
01/05/2023 £615 kindly received from the Blackburn Muslim Community admin team.
04/05/2023 Learning about sharing week- Al Wadood activities
Working in partnership with Blackburn shoebox for Syria, the children made
07/05/2023
shoeboxes for the children in Syria.
09/05/2023 Commencement of ‘stripping out’ work at new start- renovations are under way
12/05/2023 Launch of ‘Fiver Friday’ to support renovations
21/05/2023 Open Day- invite to the community to see the progress of renovations.
Visit to a SEND school in Berkane, Morocco supporting with provisions of 100
31/05/2023
packs for pupils
Partnership with The Connect Hub UK to celebrate refugee week and support
25/06/2023
the vulnerable.
19/06/2023 Local volunteers helped to clear out ground at the new site
22/06/2023 Roof repair project due to roof damage at the new site
25/06/2023 Eid Al Adha Salah combined with students learning about Hajj
03/07/2023 Islamic Art week- different types of Islamic Art
09/07/2023 Ash Shakoor week- Learning about thankfulness to our parents
18/07/2023 Plastic Free July- learning about importance of recycling in Islam.
Indonesia charity trip to help individuals who are vulnerable as part of the
27/07/2023
wider SEND community.
**----- End of picture text -----**
## **Trustees' responsibilities**
The Charities Act require 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 surplus of the charity for that period. In preparing those financial statements the trustees are required to:
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence
4
**Birds of Paradise (TJ) Charity Reference Number: 1144208**
## **Trustee's Annual Report for the year ended 31 August 2023**
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 25 July 2024 and signed on its behalf by:
Zubair Mangera Ismail Kathrada Trustee Trustee
5
**Birds of Paradise (TJ) Charity Reference Number: 1144208 Independent Examiner's Statement, Report and Opinion on the Accounts**
I report on the accounts of the charity for the year ended 31 August 2023.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period 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 Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under (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 Report**
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 and a 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 present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with my examination, no material matters have come to my attention
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; and
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
I Mulla (AFA MIPA) for and behalf of H&A Consultancy Services Ltd Ground Floor Front 185 Audley Range Blackburn Lancashire BB1 1TH
25 July 2024
6
## **Birds of Paradise (TJ) Charity Reference Number: 1144208 Statement of Financial Activities for the year ended 31 August 2023**
|**Incoming resources from generated funds**
Donations received
Gift Aid
Student Fees
Training
Interest received
**Resources expended**
Charitable activities
2
Governance costs
3
**Total resources expended**
**Net income/(loss) for the year**
Transfer between funds
4
**Movement in funds**
**Reconciliation of funds**
Total funds brought forward at
1 September 2022
**Total funds carried forward at**
**31 August 2023**|**2023**
**£**
3,621
5,735
18,929
3,503
415
32,203
22,807
720
23,527
8,676
(7,687)
989
42,125
**43,114**
**Unrestricted**
**Funds**|**2023**
**£**
71,559
-
-
-
-
71,559
-
-
-
71,559
7,687
79,246
270,347
**349,593**
**Restricted**
**Funds**|**2023**
**£**
75,180
5,735
18,929
3,503
415
103,762
22,807
720
23,527
80,235
-
80,235
312,472
**392,707**
**Total**|**2022**
**£**
172,166
8,110
4,025
-
89
184,390
14,212
720
14,932
169,458
-
169,458
143,014
**312,472**
**Total**|**Total**|
|---|---|---|---|---|---|
||||||**2022**|
There are no gains or losses other than those recognised in the Statement of Financial Activities
All incoming resources and resources expended are derived from continuing activities
The notes attached on pages 9 to 11 form part of these accounts
7
## **Birds of Paradise (TJ) Charity Reference Number: 1144208 Balance Sheet as at 31 August 2023**
|**Notes**
**Fixed assets**
Tangible assets
5
**Current assets**
Cash at bank and in hand
**Current liabilities**
Other liabilities and accruals
6
**Net current assets**
**Net assets**
**Funded by**
Restricted Funds
Unrestricted Funds
**Total Funds**|43,834
43,834
100,220
100,220|**2023**
**£**
449,093
(56,386)
392,707
349,593
43,114
392,707|74,749
74,749
103,220
103,220|**2022**
**£**
340,943
(28,471)
312,472
270,347
42,125
312,472|**2022**|
|---|---|---|---|---|---|
Approved by the trustees on 25 July 2024 and signed on its behalf by:
Zubair Mangera Trustee
Ismail Kathrada Trustee
8
**Birds of Paradise (TJ) Charity Reference Number: 1144208 Notes to the Accounts for the year ended 31 August 2023**
## **1 Accounting policies**
## **Basis of preparation**
The accounts have been prepared under the historical cost convention.
The Charity has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement on the grounds that it is a small charity.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Charities Act 2011.
## **Recognition of incoming resources**
These are included in the Statement of Financial Activities (SoFA) when: - the charity becomes entitled to the resources;
- trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **Incoming resources with related expenditure**
Where incoming resources have related expenditure (as with fundraising or contract income) the coming resources and related expenditure are reported gross in the SoFA.
## **Grants and donations**
Grants and donations are only included in the SoFA when the charity has been given notification of entitlement is received and the amount receivable can be measured with sufficient reliability.
## **Tax reclaims on donations and gifts**
Incoming resources from tax reclaims are in included in the SoFA at the same time as the gift to which they relate.
## **Gift in kind**
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
## **Donated services and facilities**
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## **Volunteer help**
The value of any voluntary help received is not included in the accounts.
## **Resources expended**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
9
**Birds of Paradise (TJ) Charity Reference Number: 1144208 Notes to the Accounts for the year ended 31 August 2023**
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:-
Plant and machinery Land and Property
25% reducing balance
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors**
Creditors and provision are measured and accounted for in accordance with usually accepted accruals principles.
## **Taxation**
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
|**2**
**Charitable activities**
**2023**
**£**
Employee costs:
Wages and subcontractor
6,067
6,067
Premises costs:
Rent
1,143
Cleaning
-
1,143
General administrative expenses:
Stationery and resources
3,001
Light and heat
10,161
Travel and subsistence
677
Repairs and maintenance
113
Bank charges
40
13,992
Legal and professional costs:
Professional fees
1,605
1,605
**Total**
22,807
**Unrestricted**
**Funds**|**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
**Restricted**
**Funds**|**2023**
**£**
6,067
6,067
1,143
-
1,143
3,001
10,161
677
113
40
13,992
1,605
1,605
22,807
**Total**|**2022**
**£**
2,448
2,448
-
680
680
1,796
1,232
581
1,782
40
5,431
5,653
5,653
14,212
**Total**|**2022**
**Total**|
|---|---|---|---|---|
10
**Birds of Paradise (TJ) Charity Reference Number: 1144208 Notes to the Accounts for the year ended 31 August 2023**
|**Governance**
Accountants fees|**2023**
**£**
720
720
**Unrestricted**
**Funds**|**2023**
**£**
-
-
**Restricted**
**Funds**||**2023**
**£**
720
720
**Total**||**2022**
**£**
720
720
**Total**|
|---|---|---|---|---|---|---|
## **3 Governance**
## **4 Transfer between funds**
- £7,687 was transferred from unrestricted to restricted funds during the year (2022 : £nil).
## **5 Tangible fixed assets**
|**Cost**
At 1 September 2022
Additions
At 31 August 2023
**Depreciation**
At 1 September 2022
Charge for the period
At 31 August 2023
**Net book value**
At 31 August 2022
At 31 August 2023
**6**
Accruals
Interest free loans||**£**
340,943
108,150
449,093
-
-
-
340,943
449,093
**Total**
**2023**
**£**
720
99,500
100,220
**Land and**
**Buildings**|**£**
340,943
108,150
449,093
-
-
-
340,943
449,093
**Total**
**2022**
**£**
720
102,500
103,220
**Total**|**Total**|
|---|---|---|---|---|
11