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2024-01-31-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 2024

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 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 14
Detailed Statement of Financial Activities 15

THE BARDOLI MUSLIM WELFARE SOCIETY UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2024

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 2024. 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

2023-24 was a challenging period in relation to collecting for overseas charitable donations, with the overall total donation collected down on previous years. This can be attributed to a number of factors, economic strain, donor fatigue, shifting priorities and global uncertainty.

The charity continued its pledge to deliver local community impact, through key projects and organised events throughout the year in the areas of sports, mentoring and networking.

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 £98,224 (2023: £126,144). 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 £16,293 (2023: £11,800) in the year.

Expenditure for the year was £104,266 (2023: £113,821) relating to the charitable activities of the charity.

Net deficit transferred to reserves was £6,042 (2023: Surplus - £12,323).

Page 1

THE BARDOLI MUSLIM WELFARE SOCIETY UK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JANUARY 2024

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.

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

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

Page 2

THE BARDOLI MUSLIM WELFARE SOCIETY UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2024

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 3

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 2024.

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 4

THE BARDOLI MUSLIM WELFARE SOCIETY UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
380
Other charitable activities
3
1,500
Investment income
4
14,413
Total
16,293
EXPENDITURE ON
Raising funds
5
11,100
Charitable activities
6
School
-
Hospital
-
Donations paid
3,750
Just Giving
-
Al Noor Higher
-
Travelling Costs
-
Total
14,850
NET INCOME/(EXPENDITURE)
1,443
RECONCILIATION OF FUNDS
Total funds brought forward
257,935
TOTAL FUNDS CARRIED FORWARD
259,378
Restricted
fund
£
81,931
-
-
81,931
-
20,000
68,000
-
216
500
700
89,416
(7,485)
7,602
117
31.1.24
Total
funds
£
82,311
1,500
14,413
98,224
11,100
20,000
68,000
3,750
216
500
700
104,266
(6,042)
265,537
259,495
31.1.23
Total
funds
£
114,344
-
11,800
126,144
7,110
29,000
75,000
1,000
216
-
1,495
113,821
12,323
253,214
265,537

The notes form part of these financial statements

Page 5

THE BARDOLI MUSLIM WELFARE SOCIETY UK

BALANCE SHEET 31 JANUARY 2024

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
31.1.24
£
140,000
124,196
(4,701)
119,495
259,495
259,495
190,378
69,000
259,378
117
259,495
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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 6

THE BARDOLI MUSLIM WELFARE SOCIETY UK

BALANCE SHEET - continued 31 JANUARY 2024

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 7

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

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.

Going Concern

The Charity does not have many overheads. The trustees are confident the charity has sufficient funds to continue its operations. Therefore, 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 8

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2024

2.
DONATIONS AND LEGACIES
Donations
Gift aid
Donations received for:
School Projects
Hospital Projects
Al Noor
Other
3.
OTHER CHARITABLE ACTIVITIES
Fundraising events
4.
INVESTMENT INCOME
Rents Receivable
Deposit account interest
31.1.24
£
82,311
-
82,311
31.1.24
£
20,700
60,731
500
393
82,324
31.1.24
£
1,500
31.1.24
£
14,400
13
14,413
31.1.23
£
104,884
9,460
114,344
31.1.23
£
24,008
80,876
-
-
104,884
31.1.23
£
-
31.1.23
£
11,800
-
11,800

continued...

Page 9

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2024

5. RAISING FUNDS

Raising donations and legacies

Sundries
Accountancy Fees
AGM & Other Metting Expenses
IT Expenses
Events
Consultancy
Investment management costs
Property repairs
Aggregate amounts
6.
CHARITABLE ACTIVITIES COSTS
School
Hospital
Mercy to Humanity
Just Giving
Al Noor Higher
Travelling Costs
31.1.24
£
150
1,300
2,095
846
3,503
3,206
11,100
31.1.24
£
-
11,100
31.1.23
£
977
1,353
1,121
869
2,619
-
6,939
31.1.23
£
171
7,110
Direct
Costs
£
20,000
68,000
3,750
216
500
700
93,166

continued...

Page 10

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2024

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2024 nor for the year ended 31 January 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2024 nor for the year ended 31 January 2023.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 31.1.23

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1
Investment income
11,800
Total
11,801
EXPENDITURE ON
Raising funds
(2,350)
Charitable activities
School
-
Hospital
-
Donations paid
1,000
Just Giving
-
Travelling Costs
-
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
-
216
1,495
115,171
(828)
8,430
7,602
Total
funds
£
114,344
11,800
126,144
7,110
29,000
75,000
1,000
216
1,495
113,821
12,323
253,214
265,537

continued...

Page 11

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2024

9. INVESTMENT PROPERTY

FAIR VALUE
At 1 February 2023
and 31 January 2024
NET BOOK VALUE
At 31 January 2024
At 31 January 2023
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Rent Deposit
Accrued expenses
11.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
funds
fund
£
£
Investments
140,000
-
Current assets
124,079
117
Current liabilities
(4,701)
-
259,378
117
12.
MOVEMENT IN FUNDS
31.1.24
£
3,401
1,300
4,701
31.1.24
Total
funds
£
140,000
124,196
(4,701)
259,495
£
140,000
140,000
140,000
31.1.23
£
3,401
1,200
4,601
31.1.23
Total
funds
£
140,000
130,138
(4,601)
265,537
Unrestricted funds
General fund
Revaluation Reserve
Restricted funds
Restricted Funds
TOTAL FUNDS
At 1/2/23
£
188,935
69,000
257,935
7,602
265,537
Net
movement
in funds
£
1,443
-
1,443
(7,485)
(6,042)
At
31/1/24
£
190,378
69,000
259,378
117
259,495

continued...

Page 12

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2024

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted Funds
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Revaluation Reserve
Restricted funds
Restricted Funds
TOTAL FUNDS
Incoming
resources
£
16,293
81,931
98,224
At 1/2/22
£
175,784
69,000
244,784
8,430
253,214
Resources Movement
expended
in funds
£
£
(14,850)
1,443
(89,416)
(7,485)
(104,266)
(6,042)
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

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted Funds
TOTAL FUNDS
Incoming
resources
£
11,801
114,343
126,144
Resources Movement
expended
in funds
£
£
1,350
13,151
(115,171)
(828)
(113,821)
12,323

continued...

Page 13

THE BARDOLI MUSLIM WELFARE SOCIETY UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2024

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2024.

14. KEY MANAGEMENT PERSONNEL

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

Page 14

THE BARDOLI MUSLIM WELFARE SOCIETY UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Other charitable activities
Fundraising events
Investment income
Rents Receivable
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Sundries
Accountancy Fees
AGM & Other Metting Expenses
IT Expenses
Events
Consultancy
Investment management costs
Property repairs
Charitable activities
Madrasa High School
Travelling costs
Jamna Ba Sarvaajanik Hospital
Donations to other charities
Total resources expended
Net (expenditure)/income
31.1.24
£
82,311
-
82,311
1,500
14,400
13
14,413
98,224
150
1,300
2,095
846
3,503
3,206
11,100
-
20,000
700
68,000
4,466
93,166
104,266
(6,042)
31.1.23
£
104,884
9,460
114,344
-
11,800
-
11,800
126,144
977
1,353
1,121
869
2,619
-
6,939
171
29,000
-
75,000
2,711
106,711
113,821
12,323

This page does not form part of the statutory financial statements

Page 15