2021-03-31-accounts

Dabbagh Welfare Trust

Dabbagh Welfare Trust

Registered Charity

Financial statements for the year ended 31 March 2021

Charity number 1145780

Dabbagh Welfare Trust

Charity Number:

1145780

Principal Address: 54 Stirling Street Oldham OL9 6LU Trustees: MR Ali Muhammed Anees MR Shirajul Islam MR Mohammed Nawaz MR Muhammed Gulam Kibria Mr Gulfam Hussain Governing Document: Trust Deed Bankers: HSBC Plc Market Place Hyde Cheshire SK14 2QW Accountant and Independent Examiners: ATS Accountants 8 Rochdale Road Royton, Oldham Greater Manchester OL2 6QJ

Dabbagh Welfare Trust

Dabbagh Welfare Trust

CONTENTS

	Page
Trustees’ Report	1 - 4
Independent Examiner’s Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Accounts	8 - 15

Dabbagh Welfare Trust

Dabbagh Welfare Trust

Report of the Trustees for the year ended 31 Mar 2021

The Trustees of Dabbagh Welfare Trust are pleased to present their annual report and independently examined financial statements for the year ended 31 March 2021. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP 2005) and Accounting Standards Charities Act 2011.

The main objectives of the organisation are:

• The relief of poverty, sickness, distress or suffering of any persons who are in need, irrespective of their nationality race or ethnic origin.

• To advance education to Muslims and non-Muslims particularly but not by way of limitation

• Regarding teaching of Islam.

• The advancement of such other charitable object as the trustees may from time to time see fit.

Activities/Statement

Thanks be to Allah SWT for granting us all the ability and the means to support those less needy and facing difficulties across the globe. It has been a privilege to support individuals and communities across the world, especially those facing poverty and deprivation. The year has been a reminder of how much work still needs to be done and importantly how many communities across the globe are still in severe generational poverty. The year has been unprecedented in terms of the global pandemic and its impact on the poorest and the most vulnerable. The pandemic has further highlighted the inequalities across the globe – and that considerable investment is required to close the gaps on social and economic inequalities.

A sincere thanks to all the volunteers and all those who have donated to the charity during the year – their support has enabled the charity to support incredible causes and individuals during the year. Our volunteers who manned the phone lines during the fundraiser for Ramadhan and especially those volunteers who cycled for fresh water for Tanzania during 2020, cycling from Bolton to London – thank you to all and may Allah SWT bless them all for all their hard work. Without our Volunteers we will not be able to respond to the unequivocal need across the globe.

We have highlighted below some of the substantial and lasting impact initiatives we have undertaken during the year. These have improved lives, saved lives, and removed people out of poverty. At the heart of this work is the continuing mission to increase “compassion to all of god's creation”.

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Dabbagh Welfare Trust

Tanzania Project

A collaborative project with Islamic Help to improve access to clean water, food project and Ramadhan Qurbani.

Dabbagh Welfare Trust as part of its Ramadhan Qurbani project t provided meat to the community of Tanga region, Mkinga District at Gombero ward centre where more than 6 sub villages participated with total number of 1,600 households making a total population of 9,600 benefited at an average of six people per one family attended the distribution. The distribution made at an average of 3 kilograms per one family attended.

DABAGHQURBAN MEAT DISTRIBUTION	DABAGHQURBAN MEAT DISTRIBUTION
SN	VILLAGE NAME	HOUSE HOLDS	TOTAL KGS
1	MANYINYI VILLAGE	239	717
2	PANGARAWE VILLAGE	343	1029
3	MACHIMBO VILLAGE	211	633
4	VUNDE VILLAGE	277	831
5	GOMBERO VILLAGE	267	801
6	PETU KIZA VILLAGE	263	789
TOTAL		1600	4800

Dabbagh Welfare Trusts water project enabled around 20,000 people in 10 villages in Mkinga, Korogwe, Tanga and Muheza districts to have access to safe and clean drinking water . This has entailed the development of 10 water pumps – a significant achievement by the grace of god.

Dabbagh Welfare Trust provided food packs to the community of Tanga region, Handeni District at Kwamaganga ward centre whereby 200 households were benefited with 1,200 total population at an average of six people per family.

Pakistan Water Project

Our commitment to providing fresh water to the most needy and vulnerable continues with pace. We are committed to building water wells/pumps in the name of the 72 blessed martyrs of Karbala.

Ramadhan Food Packs & Qurbani

Provided Ramadhan food packs to the needy in Bangladesh and Pakistan. Each food Packs contains stable food such as Rice/flour, cooking oil, lentil, vegetable, sugar and salt etc.

Collective Marriage

This project has allowed the most poorest to get married and each couple is given clothing for bride and groom, food, and bridal gift (bed bedding, chairs table cooking utensil etc). This initiative was delivered in Bangladesh and Pakistan.

Children & Education

It is important for us to recognise that through supporting children in these countries we are able to transform the quality of their present and future lives. We have distributed Eid clothing and toys and further provided school uniforms, textbooks and stationery to children in Pakistan and Bangladesh and Tanzania.

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Dabbagh Welfare Trust

Enterprise & Income Generation

We have supported communities to develop self sustainment and skills. We have distributed animals and supported business start-ups across Pakistan, Bangladesh and Tanzania. It’s important to recognise that part of our role is to harness the talent of local communities so that they are able to take charge and lead local transformation.

Responding to the Coronavirus Epidemic

Dabbagh Welfare Trust recognised that the impact of covid-19 in Pakistan, Bangladesh and other countries where we have presence and responded by supporting families identified as those who have lost their income due to national lockdown. This was at an early phase of this global epidemic and shows the organisation being pragmatic and responsive.

Medical & Health Care

The charity supported people with operations where without our assistance their diagnoses would be terminal. The Charity has further supported individuals so that they can have operations and contributed towards medical equipment. A highlight has been the eye camps we have financially supported and facilitated across Pakistan.

Looking towards 2021/22

The Coronavirus epidemic will take our focus – we already are seeing its impact on the poorest across the globe. Our response will need to be measured and focussed in supporting the most poorest and vulnerable. We see the economic turmoil globally and its impact on the poor and the destitute. We will need to be more driven in fundraising and allocating those resources. We will need to develop more global volunteers to reach the poor and help. Our mission stays the same - “compassion to all of god's creation”.

On behalf of all Trustees Mr Ali Muhammed Anees Chair 30[th] November 2021

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Dabbagh Welfare Trust

Independent examiner’s report to the Trustees of Dabbagh Welfare Trust

I report on the Financial Statements of the Charity for the year ended 31 March 2021 which are set out on pages 6 to 13.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10 (1) (a) to (c) of The Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Public Finance and Accountancy.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, 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 2011 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 the 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 you as 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 matter has 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 44(1)(a) of the 2005 Act; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of the section 44(1)(b) of the 2005 Act; and

• which are consistent with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Tanvir Alam BSc (Hons) CPFA

On behalf of ATS Accountants

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Statement of Financial Activities

					Prior
	Unrestricted	Restricted	Endowment	Total	year
	funds	funds	funds	funds	funds
	£	£	£	£	£
Incoming resources (Note 3)	2021	2021	2021	2021	2020
Income and endowments from:
Donations and legacies	307,077	120,732	-	427,809	323,853
Total	307,077	120,732	-	427,809	323,853
Resources expended (Note 4)
Expenditure on:
Charitable activities	121,161	132,637	-	253,798	270,117
Governance costs	1,000	-	-	1,000	1,000
Administrative expenses	1,907	-	-	1,907	1,370
Total	124,068	132,637	-	256,705	272,487
Net income/(expenditure) before
investment gains/(losses)	183,009	(11,905)	-	171,104	51,366
Net gains/(losses) on investments	-	-	-	-	-
Net income/(expenditure)	183,009	(11,905)	-	171,104	51,366
Other recognised gains/(losses):
Gains and losses on revaluation of
fixed assets for the charity’s own use	-	-	-	-	-
Transfer between funds	(11,905)	11,905
Net movement in funds	171,104	-	-	171,104	51,366
Reconciliation of funds:
Total funds brought forward	175,176	-	-	175,176	123,810
Total funds carried forward	346,280	-	-	346,280	175,176

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Balance Sheet

Unrestricted funds Restricted funds Endowment funds £ £ £ Fixed assets Notes 2021 2021 2021 Tangible assets 8 - - - Total fixed assets - - - Current assets Cash at bank and in hand 12 347,280 - - Total current assets 347,280 - - Creditors: amounts falling due within one year 10 1,000 - - Net current assets/(liabilities) 346,280 - - Total assets less current liabilities 346,280 - - Creditors: amounts falling due after one year - - - Total net assets or liabilities 346,280 - - Funds of the Charity Unrestricted funds 346,280 - - Total funds 346,280 - - Signed by one or two trustees on behalf of all the trustees: Signature Print Name Ghulfam Hussain Anees Ali Gulfam Hussain signed on 28/01/2022, 10:28:51 GMT A M Anees si~~gned on 28/01/2022, 11:03:22 GMT~~	Unrestricted funds Restricted funds Endowment funds £ £ £ Fixed assets Notes 2021 2021 2021 Tangible assets 8 - - - Total fixed assets - - - Current assets Cash at bank and in hand 12 347,280 - - Total current assets 347,280 - - Creditors: amounts falling due within one year 10 1,000 - - Net current assets/(liabilities) 346,280 - - Total assets less current liabilities 346,280 - - Creditors: amounts falling due after one year - - - Total net assets or liabilities 346,280 - - Funds of the Charity Unrestricted funds 346,280 - - Total funds 346,280 - - Signed by one or two trustees on behalf of all the trustees: Signature Print Name Ghulfam Hussain Anees Ali Gulfam Hussain signed on 28/01/2022, 10:28:51 GMT A M Anees si~~gned on 28/01/2022, 11:03:22 GMT~~	Unrestricted funds Restricted funds Endowment funds £ £ £ Fixed assets Notes 2021 2021 2021 Tangible assets 8 - - - Total fixed assets - - - Current assets Cash at bank and in hand 12 347,280 - - Total current assets 347,280 - - Creditors: amounts falling due within one year 10 1,000 - - Net current assets/(liabilities) 346,280 - - Total assets less current liabilities 346,280 - - Creditors: amounts falling due after one year - - - Total net assets or liabilities 346,280 - - Funds of the Charity Unrestricted funds 346,280 - - Total funds 346,280 - - Signed by one or two trustees on behalf of all the trustees: Signature Print Name Ghulfam Hussain Anees Ali Gulfam Hussain signed on 28/01/2022, 10:28:51 GMT A M Anees si~~gned on 28/01/2022, 11:03:22 GMT~~	Unrestricted funds Restricted funds Endowment funds £ £ £ 2021 2021 2021	Unrestricted funds Restricted funds Endowment funds £ £ £ 2021 2021 2021	Unrestricted funds Restricted funds Endowment funds £ £ £ 2021 2021 2021	Unrestricted funds Restricted funds Endowment funds £ £ £ 2021 2021 2021		Total this year Total last year £ £ 2021 2020	Total this year Total last year £ £ 2021 2020
			-		-	-		-	-
			-		-	-		-	-
			347,280		-	-		347,280	176,976
			347,280		-	-		347,280	176,976
			1,000		-	-		1,000	1,800
			346,280		-	-		346,280	175,176
			346,280		-	-		346,280	123,810
			-		-	-		-	-
			346,280		-	-		346,280	175,176
			346,280		-	-		346,280	175,176
			346,280		-	-		346,280	175,176
								Date of approval (DD/MM/YYYY) 28/01/2022 28/01/2022
		Signature			Print Name			Date of approval (DD/MM/YYYY)
		Gulfam Hussain igned on 28/01/2022, 10:28:51 GMT			Ghulfam Hussain			28/01/2022
	s
		A M Anees ~~ned on 28/01/2022 11:03:22 GMT~~			Anees Ali			28/01/2022
	s
		~~g ,~~

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Notes to the Accounts

Note 1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014;

• the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); and

• with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Note 2 Accounting policies

2.1 INCOME

Recognition of These are included in the Statement of Financial Activities (SoFA) when: income

• the charity becomes entitled to the resources;

• it is more likely than not that the trustees will receive the resources; and

• the monetary value can be measured with sufficient reliability.

Grants and Grants and donations are only included in the SoFA when the general income donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

Gift Aid receivable is included in income when there is a valid declaration from Tax reclaims on the donor. Any Gift Aid amount recovered on a donation is considered to be donations and part of that gift and is treated as an addition to the same fund as the initial gifts donation unless the donor or the terms of the appeal have specified otherwise.

Donated goods are measured at fair value (the amount for which the asset could Donated goods be exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated Donated services and facilities are included in the SOFA when received at the services and value of the gift to the charity provided the value of the gift can be measured facilities reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Support costs The charity has incurred expenditure on support costs.

The value of any voluntary help received is not included in the accounts but is Volunteer help described in the trustees’ annual report.

2.2 EXPENDITURE AND LIABILITIES

Liability Liabilities are recognised where it is more likely than not that there is a legal or recognition constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Support costs have been allocated between governance costs and other Governance and support. Governance costs comprise all costs involving public accountability of support costs the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Deferred income No material item of deferred income has been included in the accounts.

The charity has creditors which are measured at settlement amounts less any Creditors trade discounts

The charity accounts for basic financial instruments on initial recognition as per Basic financial paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs instruments 11.17 to 11.19, FRS102 SORP.

2.3 ASSETS

Tangible fixed These are capitalised if they can be used for more than one year, and cost at assets for use by least charity They are valued at cost

The depreciation rates and methods used are disclosed in note 9.2.

Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Note 3 Analysis of income

Analysis	Unrestricted funds	Restricted funds	Endowment funds	Total funds
	2021	2021	2021	2021
	£	£	£	£
Unrestricted:
Income from charitable activities	307,077	-	-	307,077
Total Unrestricted income	307,077	-	-	307,077
Restricted:
Eye Care	-	11,030	-	11,030
Fez	-	6,560	-	6,560
Food Packs	-	36,213	-	36,213
Labourer fund	-	1,195	-	1,195
Marriages	-	5,872	-	5,872
Most needy	-	387	-	387
orphan	-	420	-	420
Qurbani	-	10,551	-	10,551
Water	-	9,555	-	9,555
Winter Pk	-	5,660	-	5,660
Zakat	-	31,890	-	31,890
Zawiyah	-	1,400	-	1,400
Total Restricted income	-	120,732	-	120,732

Note 4 Analysis of expenditure

Analysis	Unrestricted funds	Restricted funds	Endowment funds	Total funds
	2021	2021	2021	2021
	£	£	£	£
Unrestricted:
Expenditure on charitable activities	121,161	-	-	121,161
Total Unrestricted	121,161	0	-	121,161

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Restricted:
Eye Care	-	11,030	-	11,030
Fez	-	6,560	-	6,560
Food Packs	-	48,117	-	48,117
Labourer fund	-	1,195	-	1,195
Marriages	-	5,872	-	5,872
Most needy	-	387	-	387
orphan	-	420	-	420
Qurbani	-	10,551	-	10,551
Water	-	9,555	-	9,555
Winter Pk	-	5,660	-	5,660
Zakat	-	31,890	-	31,890
Zawiyah	-	1,400	-	1,400
Total Restricted	0	132,637	-	132,637

Note 5 Support costs

		Expenditure
	Raising	incurred in running	Activity	Activity	Grand	Basis of
Support cost	funds	the charity	2	3	total	allocation
						(Describe
	£	£	£	£	£	method)
Governance costs	-	1,000	-	-	1,000	Direct
Administrative expenses	-	1,907	-	-	1,907	Direct
Total	-	2,907	-	-	2,907

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Note 6 Details of certain items of expenditure
Fees for examination of the accounts
	This year (£)	Last year (£)
Independent examiner’s fees	200	200
Assurance services other than audit or independent examination
	-	-
Tax advisory fees
	-	-
Other fees (for example: financial advice, consultancy, accountancy
services) paid to the independent examiner	800	800
Note 7 Paid employees
7.1 Staff Costs
	This year	Last year
	£	£
Salaries and wages	-	-
Social security costs	-	-
Pension costs (defined contribution scheme)
Total staff costs	-	-

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

7.2 Average head count in the year		This year	Last year
		Number	Number
The parts of the charity in which the	Fundraising	-	-
employees work	Charitable Activities	-	-
	Governance	-	-
	Total	-	-

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Note 8 Tangible fixed assets

The charity does not have any tangible fixed assets.

Note 9 Debtors and prepayments

The Charity does not have any debtors or prepayments balances as at year end.

Note 10 Creditors and accruals

10.1 Analysis of creditors

10.1 Analysis of creditors
Trade creditors Total	Amounts falling due within one year		Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	1,000	1,800	-	-
	1,000	1,800	-	-

Note 11 Analysis of Charitable Funds

Unrestricted funds Restricted funds Total	Balance at 1 April 2020 £	Incoming Resources £	Resources Expended £	Transfers £	Balance at 31 March 2021 £
	175,176	307,076	(124,068)	(11,905)	346,280
	-	120,732	(132,637)	11,905	-
	175,176	427,809	(256,705)	0	346,280

Note 12 Cash at bank and in hand

Cash at bank and on hand Total

This year £	Last year £
347,280	176,976
347,280	176,976

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Dabbagh Welfare Trust

Financial statements for the year ended 31 March 2021

Note 13 Transactions with trustees and related parties

13.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

13.2 Trustees' expenses

The charity paid trustees no expenses for fulfilling their duties.

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