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2023-01-31-accounts

REGISTERED COMPANY NUMBER: 07694340 (England and Wales) REGISTERED CHARITY NUMBER: 1145341

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023

FOR

THE BARDOLI MUSLIM WELFARE SOCIETY UK (A COMPANY LIMITED BY GUARANTEE)

Prestons & Jacksons Partnership LLP 364 - 368 Cranbrook Road Ilford Essex IG2 6HY

THE BARDOLI MUSLIM WELFARE SOCIETY UK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 13
Detailed Statement of Financial Activities 14

THE BARDOLI MUSLIM WELFARE SOCIETY UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees ensure the activities of the organisation have regard to the Charity Commission's guidance on public benefit.

1.1. The purposes of the charity

The Bardoli Muslim Welfare Society UK mission is to support the interest and benefit of residents of Bardoli, Gujarat, India and descendants and inhabitants of UK who originated from there.

1.2 The main activities undertaken in relation to and to further those purposes for the public benefit are:

ACHIEVEMENT AND PERFORMANCE

Charitable activities

2022-23 was a period of progress following the end of Covid-19 restrictions.

The Charity was able to support the community through organised events throughout the year in the areas of sports, mentoring and networking.

Charitable donations continued to be collected, exceeding targets and expectations.

We continued to support aid charities in the UK, making funds available for International disasters.

FINANCIAL REVIEW

Review of the charity's financial position at the end of the reporting year

Income for the year was £126,144 (2022: £128,657). The majority of this income relates to Restricted Charitable Income on behalf of Jamna Ba Sarvaajanik Hospital and Madrasa High School, in Bardoli, Gujarat. Unrestricted income was £11,800 (2022: £5,610) in the year.

Expenditure for the year was £113,821 (2022: £131,217) relating to the charitable activities of the charity.

Net surplus transferred to reserves was £12,323 (2022: Deficit £2,560).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document and constitution

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 1

THE BARDOLI MUSLIM WELFARE SOCIETY UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2023

The Bardoli Muslim Welfare Society UK is a charitable company limited by guarantee, governed by its Articles of Association, registered in England & Wales.

Recruitment and appointment of new trustees

Trustees are elected by members of the organization .

Trustees typically serve up to two three-year terms of office.

Board and Committee Structure

The Board met regularly throughout the period, with [three] formal Board meetings held.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 07694340 (England and Wales)

Registered Charity number

1145341

Registered office

21 Toronto Road Ilford IG1 4RA

Trustees

Mohamed Munaf Zina Afzal Takolia Nazir Gajia Salim Patel Ibrahim Mohamed Gajia

Company Secretary

Ibrahim Mohamed Gajia

Independent Examiner

Anwer Patel BA(Hons), BFP, FCA Prestons & Jacksons Partnership LLP 364 - 368 Cranbrook Road Ilford Essex IG2 6HY

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

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BARDOLI MUSLIM WELFARE SOCIETY UK

Independent examiner's report to the trustees of The Bardoli Muslim Welfare Society UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Anwer Patel BA(Hons), BFP, FCA

Prestons & Jacksons Partnership LLP 364 - 368 Cranbrook Road Ilford Essex IG2 6HY

Date: .............................................

Page 3

THE BARDOLI MUSLIM WELFARE SOCIETY UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
1
Other trading activities
3
-
Investment income
4
11,800
Total
11,801
EXPENDITURE ON
Raising funds
5
(2,350)
Charitable activities
6
School
-
Hospital
-
Gift Aid
-
Donations paid
1,000
Total
(1,350)
NET INCOME/(EXPENDITURE)
13,151
RECONCILIATION OF FUNDS
Total funds brought forward
244,784
TOTAL FUNDS CARRIED FORWARD
257,935
Restricted
fund
£
114,343
-
-
114,343
9,460
29,000
75,000
1,495
216
115,171
(828)
8,430
7,602
31.1.23
Total
funds
£
114,344
-
11,800
126,144
7,110
29,000
75,000
1,495
1,216
113,821
12,323
253,214
265,537
31.1.22
Total
funds
£
123,047
410
5,200
128,657
11,369
-
-
-
119,848
131,217
(2,560)
255,774
253,214

The notes form part of these financial statements

Page 4

THE BARDOLI MUSLIM WELFARE SOCIETY UK

BALANCE SHEET 31 JANUARY 2023

Notes
FIXED ASSETS
Investment property
9
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
12
Unrestricted funds:
General fund
Revaluation Reserve
Restricted funds
TOTAL FUNDS
31.1.23
£
140,000
130,138
(4,601)
125,537
265,537
265,537
188,935
69,000
257,935
7,602
265,537
31.1.22
£
140,000
117,590
(4,376)
113,214
253,214
253,214
175,784
69,000
244,784
8,430
253,214

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 5

THE BARDOLI MUSLIM WELFARE SOCIETY UK

BALANCE SHEET - continued 31 JANUARY 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 6

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Covid 19

The Charity does not have many overheads. Therefore, the impact of Covid-19 has not been significant despite lower future donations. The trustees are confident the charity has sufficient funds to continue its operations. It is for these reasons, the accounts have been prepared on a going concern basis.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 7

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2023

2. DONATIONS AND LEGACIES

Donations
Gift aid
Donations received for:
School Projects
Hospital Projects
3.
OTHER TRADING ACTIVITIES
Fundraising events
4.
INVESTMENT INCOME
Rents Receivable
31.1.23
£
104,884
9,460
114,344
31.1.23
£
104,884
9,460
114,344
31.1.22
£
112,730
10,317
123,047
31.1.22
£
112,730
10,317
123,047
31.1.23
£
24,008
80,876
104,884
31.1.22
£
20,430
92,300
112,730
31.1.23
£
-
31.1.23
£
11,800
31.1.22
£
410
31.1.22
£
5,200

continued...

Page 8

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2023

5. RAISING FUNDS

Investment management costs

31.1.23 31.1.22
£ £
Property repairs 171 6,698

6. CHARITABLE ACTIVITIES COSTS

School
Hospital
Gift Aid
Donations paid
Direct
Costs
£
29,000
75,000
1,495
1,216
106,711

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2023 nor for the year ended 31 January 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2023 nor for the year ended 31 January 2022.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 31.1.22

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Other trading activities
410
Investment income
5,200
Total
5,610
EXPENDITURE ON
Raising funds
10,346
Charitable activities
Donations paid
1,450
Total
11,796
Restricted
fund
£
123,047
-
-
123,047
1,023
118,398
119,421
Total
funds
£
123,047
410
5,200
128,657
11,369
119,848
131,217

continued...

Page 9

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2023

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 31.1.22 - continued

Unrestricted
Restricted
funds
fund
£
£
NET INCOME/(EXPENDITURE)
(6,186)
3,626
Transfers between funds
10,317
(10,317)
Net movement in funds
4,131
(6,691)
RECONCILIATION OF FUNDS
Total funds brought forward
240,653
15,121
TOTAL FUNDS CARRIED
FORWARD
244,784
8,430
9.
INVESTMENT PROPERTY
FAIR VALUE
At 1 February 2022
and 31 January 2023
NET BOOK VALUE
At 31 January 2023
At 31 January 2022
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23
£
Rent Deposit
3,401
Accrued expenses
1,200
4,601
Total
funds
£
(2,560)
-
(2,560)
255,774
253,214
£
140,000
140,000
140,000
31.1.22
£
2,001
2,375
4,376

continued...

Page 10

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2023

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Restricted
funds
fund
£
£
Investments
140,000
-
Current assets
122,536
7,602
Current liabilities
(4,601)
-
257,935
7,602
MOVEMENT IN FUNDS
At 1/2/22
£
Unrestricted funds
General fund
175,784
Revaluation Reserve
69,000
244,784
Restricted funds
Restricted Funds
8,430
TOTAL FUNDS
253,214
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
11,801
Restricted funds
Restricted Funds
114,343
TOTAL FUNDS
126,144
31.1.23
31.1.22
Total
Total
funds
funds
£
£
140,000
140,000
130,138
117,590
(4,601)
(4,376)
265,537
253,214
Net
movement
At
in funds
31/1/23
£
£
13,151
188,935
-
69,000
13,151
257,935
(828)
7,602
12,323
265,537
Resources
Movement
expended
in funds
£
£
1,350
13,151
(115,171)
(828)
(113,821)
12,323

12. MOVEMENT IN FUNDS

continued...

Page 11

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2023

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/2/21
in funds
£
£
Unrestricted funds
General fund
171,653
(6,186)
Revaluation Reserve
69,000
-
240,653
(6,186)
Restricted funds
Restricted Funds
15,121
3,626
TOTAL FUNDS
255,774
(2,560)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
5,610
Restricted funds
Restricted Funds
123,047
TOTAL FUNDS
128,657
Transfers
between
At
funds
31/1/22
£
£
10,317
175,784
-
69,000
10,317
244,784
(10,317)
8,430
-
253,214
Resources
Movement
expended
in funds
£
£
(11,796)
(6,186)
(119,421)
3,626
(131,217)
(2,560)

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2023.

continued...

Page 12

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2023

14. KEY MANAGEMENT PERSONNEL

The trustees consider themselves to be the key management personnel of the charity.

Page 13

THE BARDOLI MUSLIM WELFARE SOCIETY UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2023

31.1.23 31.1.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 104,884 112,730
Gift aid 9,460 10,317
Other trading activities 114,344 123,047
Fundraising events - 410
Investment income
Rents Receivable 11,800 5,200
Total incoming resources 126,144 128,657
EXPENDITURE
Raising donations and legacies
Insurance - 788
Sundries 977 13
Accountancy Fees 1,353 1,000
Travel Expenses - 582
AGM & Other Metting Expenses 1,121 1,660
IT Expenses 869 84
Events 2,619 103
Consultancy - 216
Postage & Stationary - 225
Investment management costs 6,939 4,671
Property repairs 171 6,698
Charitable activities
Madrasa High School 29,000 22,148
Jamna Ba Sarvaajanik Hospital 75,000 96,250
Donations to other charities 2,711 1,450
106,711 119,848
Total resources expended 113,821 131,217
Net income/(expenditure) 12,323 (2,560)

This page does not form part of the statutory financial statements

Page 14