Charity number: 1146323 Companv number: 07970717 CBHL,K ( The Council Of British Haiiis) (A compani, limited bv guarantee} Trustees, report and financial statements for the year ended 28 Februar), 2024 CBHUK ( The Council Of British Haiiis) (A company limited bi, guarantee) Contents Page Legal and administrative infornlaiion Tru5tee%' ttport Independeni examtners. report Siatemeni of financial activities Balance sheet Note$ 10 the financial S￿tementS 9-12 CBHUK ( The Council Of British Haiiis) (A company limited b), guarantee) Legal and administrative inforn]ation Charity number 1146323 CompanTr" registration number 07970717 Business address 346B St Helens Road Bolton BL3 3RR Registered o￿lee 346B Si Helens Road Bolion BL3 3RR Trustees Yasin Ahmed Samim Ali Secretary Yasin Ahmed Accountants Nabaile Young L, K Ltd 334 Slade Lane Manche51er 19 2BL Bankers HSBC Bank ple Page I CBHUK ( The Council Of British Hgiiis) (A company limited b) guaranteel Report of the trustees (incorporating the directors, report) for the year ended 28 Februarv 2024 The trustees present their repon and the financial .statements for the irar ended ?8 February 20?4. The Iwstees. w,ho are a150 direLiors of CBHL.K ( The Council or Briii.sh Haiiis) for Ihe putP05es of compap). 1214.. and M,ho .spri'ed dJripg lhe year and up to the date of this report are sei out on page l. Structure, governance and management The Ch￿ty. iomprises ot- three Iruiiees and kolunieer% and 0￿ra[ed on a nol-for-profil Lh￿itable basis. CBHLK is a Pri￿.ale Company Limiied b). Guaraniee number 07970717 and a Reoislered Chariiy with the Charity Commission for Enuland & Wales number 11463? The charity" is go￿erned by the Memorandum of Articles and Association Incorporated on 29ih February ?012. Objectives and activities This report highliehis the key achiei'ements and developments ai CBHL'.K {Council of British Haiiis UK) &s we continue our commiimeni 10 serving Briiish Muslims on Iheir Haii and L.mrah jOLsrneJ's. Our mission io equip pilgrims with the knoii'ledge and support Ihey need for a sale and luifilling pilgrimage remains centrnl Lo our efforts. Through ihe provision of accuraie Inforn￿ll0n. fraud prei'eniion guidance. eduLdlionai e¥enis, and meaningful Partnerships. CBHUK has solidified its role as a trusted advocate and resource for the community. Page 2 CBHUK ( The Council Of British Haiiisl (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 28 February 2024 AchieTrements and perforniance CIRiirirllble actii'itie.s l. Providing Reliable Infornuiion and Hajj Travel Fraud PreTr¥ention CBHU'K has remained a primary source of accurate and up-io-daie inforniaiion for British Mi uslims planning their Haji and L,mrah. Reco￿[liZ￿[l￿F the risks posed bv frauduleni agenis. Ive hai.'e il'orked ¥ireles51v to ¢ducaie the communilv on how io book a Hail package under Ihe new Nusuk Haji system run directly by ihe Saudi auEhoritie8 and io avoid agents offering haji packages and avoid scams. safeguarding pilgri￿5 from sign&ftcant financial and emoiional setbacks. 2. Educaiional Webinars and In-Person Serninars CBHUK hosied numerous webinars and in-person seminars this year. providlng British Muslims with accessible plallornis 10 learn aknut pilgritnage requirements. healih and safety proi(Kols. travel preparation. dnd an 0￿erVIeW of the new Nusuk Haji sysietn. Seminars were held in London. Greater Manchester. and Glasgow, reachin(F divei'se communities aLross the U K. Feedback w'as oi,er￿,heIMingIY POSIE1￿e, with many artendees rep)rting a heighiened sense of confidence and preparedness follo￿.ing these .*ssions. 3. Guided Supwrt Under the Nusuk Hajj Sl'stem As part of our resFM)nse lo the ne￿ Nusuk Haii s%'stem. CBHL..K proi'ided Iwo qualified guides to accompany pilgrim5 on ihetr Hajj journey. This initiative ensured that pilertms had direct supwrt and guidance throu(Fhout their experience, which conlribuied greatly to a safer and more fulfillino pilerimage. This successful mission ha5 encouraged us to expand Ihis offering in the future. 4. Secretariat to the All-Party Parliamentary Group (APPG) on Haji & iimrah CBHL¥K continued its role &5 Ihe secreiariat 10 ihe All-Pany Parliamentary Group on Haii & Umrah. faciliiating collaboration on matiers N'ital io Briiish pil.trrims. Through ihis role. we engaged wilh parliameniary represeniaiii'e% to highlight community needs. address looisiical challenges. and ad￿OCate for ethical trai'el praciices. Our ￿ork with polieym￿.erS has been instrumenial in ratsing the visibiliiv of Haii and L,Mrah-￿Ialed issues wilh Ihe relevant auihoriiies in the UK and KSA. 5. Leadership Tr￿l$ll￿on and Organizaiional Dei'elopmeni Thts year. our founder dnd CEO siepped down from his ￿sli10n after oi'er 17 years of dedicated service to focus on oiher projecis within the Haii & Umrah eco-sysiem. His ienure has been insirumen￿l in shaping CBHUK'S i'ision and impact dnd we thank hiin for his service. L'nder his leadership CBHLK has ￿..0￿ national awards, iniroduced coni¥nunily Irai."el vaLcinalion clinics and drii'ing do1¥￿ the COSES Ot I"accines atnonu£t delii'ering hundreds of se17]inars and cliniL% nationally. In ihe inEerim. he w'ill serve as a non£xecutive board member. ensuring continuity and strategic oversig.hi during this transjtion period. As we look forward. our goal is io recruii a new CEO io manage CBHL',K'.fi day-to-day operaiions and io bring on board addiTional trustees who share our vision and passion for serving the guesis of Ihe Altnight!. StrenothenÉno our core ieam is essential io achiei'ing our mission and e_xpanding our reach. Financial review The chairm￿. and trustees have revtewed ihe reserves ol the charity. Their policy is to hold enough funds 10 meet operating costs of the "CBH D K ' CBHUK'S journey over the past year reflects our unwavering dedicaiion io supponino and proteciing Briiish pil£ritTr5. We are deeply grateful for ihe ¢ontinued support of our pthners. %'olunieers. and communiiy members who contyibuie io making our tni%sion possible. Togeiher, ive are making a lasiing differeEJce in the lives of Briiish Muslims emb. are also responsible for &gfeeuarding ihe asseLs of the Charl￿ble company and hence ror taking reasonable steps lor Ihe preveniion and deieciion of fraud and other irregularities. Small company provRsions This report has been prepared in accordance with ihe sttcial proi'isions for small companies under Part 15 of (he Companies Acl 2006. On behalf ol the board Y&sin Ahnied Secretary Page 4 CBHL,K ( The Council Of British Haiiis) (A company limited by guarantee) Independent examiner's report to the trustees on the unaudited financial statements of CBHLTK { The Council Of British Haiiis). I report on the accounts of CBHL..K ( The Council Of British Haiiis) for the vear ended 28 February ?024 set oui on pages_ io l? Respective responsibilities of trustees and independent examiner The chariiy's irnslees (who are also Ehe direciors of ihe company for putP05es of company laH,) are responsible for the prcparaiion of Ihe accounts. The tnJ51ees consider Ihat an audii is not required for ihis )'ear under_scciion 431 . } uf Ihe Chariiies Aci 1993 {Ihe Aci), as amended bj. seciion 48 of Ihe Chariiies Aci 7006 and thai an independeni examinaiion is needed. It is my responsibilitv io exdmine ihe accounts under section 43(31(aJ of the Aci. as amended: io follo￿. the procedures lald down in ihe General Directions gAI'en by Ihe Chariiv Commission under section 43(71(b) of the Aci. a tmended: and io stale w'heiher particular mailers have come io my aiieniion. Basis of independent examiner's statement MJ. examination w'as carried ou( in aLLordance iyiih ihe General Direciions given by ihe CharitN' Commission. examinaiion includes a re￿.leW of The accounting records kept b).. Ihe ch￿[[Y and a cotnparison of Ihe accounis pre4enied with those ￿LOrd8. It also includes consideraiion of any unusu21 itenLS or disclosures in ihe accounis. and seeking explanations from you as trustees Concemints anv such matters. The procedures undenaken do noi proi'tde all the evidenLe thai would be required in an audit and con5equentl>' no opinion is (Fji'en 2S io M,hether ihe accoun15 present a 'true dnd fair ￿lew, and the report is limited to tho.se maiters set out in the staiement below. Independent examiner's statement In connection wilh my examination. no matter has come io my attention.. (i) which gil-e.5 me reasoTJable cause to belieie that in an) material resFect the requiremenls= to keep proper accountinu records in accordanLe with seciion 386 of the Companies Act ?IX)6: and to prepare llccounis which accord with the accountints reeords. comply wilh Ihe accounling requiremeni.% of seciion .396 of the Companies Aci 2(A)6 and wilh ihe meEhod% and principles of the Statement of Recommended Practice: Accounting and Reportintr by Charities have noi been mei. or (li) io which. in my opinion, attention should be drawn in onler io enable a proper undersianding of the accounlfi to be reached. Independent examiner Page 5 CBHUK { The Council Of British Haiiis) (A company limited by guarantee) Statement of financial activities (incorporating the income and expenditure account) For the year ended 28 Februarv 2024 L'nrestricted funds 2024 Total 2023 Total 'otes Incoming resources Incotnin47 re%ources from generaiing fun(Ls: Voluniary income Invesrment incorne 76,376 76.376 84.081 Total incoming resources 76.378 76.378 84.092 Resources eypended Purchttse% Establishment cosis Motor and irai'ellino expenses Venue & Produciion cosis Other offiLe e.¥pettses Inieresi pavable and similar charges Bank charges Depreciaiion and impairment arkeiino & Adi'ertiYmeDt Expense Subscripiion - Other costs 3,573 407 67) 81.081 -398 286 156 96 7.466 216 3.573 407 675 81.081 398 286 156 96 7.466 216 3.361 i99 988 442 365 377 106 27.869 549 Total resources expended 94.354 94.-154 100.443 i et incominW(outgoing) resources for the l'ear I Net incomel(expense) for the year (17.976) (17.9761 (16.351) Toial funds brouohr fonyard (10.1881 (10.188) 7.789 Total funds carried formard (?8,164) (28,164) (8.562) The notes on pages 9 to 12 forni an integral parl of ihese fin2neial statements. Page 6 CBHUK ( The Council Of British Haiiis) (A company limited by guarantee) Balance sheet as at 28 Februar), 2024 2024 2023 otes Fiyed assets Tangible asseis Current assets C&sh ai bank and in hand 859 955 5.808 26.861 5.808 26.861 Creditors: amounts falling due within one year (2.988) (4,046) Net current assets 2,820 ?2,815 Total assets less eurrent liabilities Creditors: amounts falling due after more than one year 3.679 23,770 (13.867) (15.981) Net Oiabilitles)la￿ts (10.1881 7.789 Funds Llnreslricted income funds 10 (10.188) 7,789 Total funds (10.1881 7,789 The Balance Sheel continues on the lollowing page. The notes on pages 9 to 12 forni an integral part of these f￿anCIal statements. Page 7 CBHUK { The Couneil Of British Haiiis) (A company limited by guarantee) Balance sheet (continued) Trustees statements required bi, the Companies Act 2006 for the year ended 28 February 2024 In approving these financial siatemeni.s as iruslees ol the company we hereby confirni: (a) thai for rhe year staled above the company was entiiled to the exemptlOD conferred by seciion 477 of Ihe Companies Act 2006 . (b) thai no nottce has been deposiied at the re¢Fistered office of the company pursuant to 8eciion 476 of the Companies Act 9(K)6 requesline that an audit be conducted for ihe year ended ?8 Februarv 2074. (c) that we acknowledge our ￿sponSibl11[1eS for: ( l ) ensuring Ihat ihe company keeps proper accounting records which comply with section 386 of ihe Companies Act 2006. and (2) preparing financial siaiements w,hich giiwe a true and fair view, of the slate of affairs of the company as ai the end of the financial vear and of its profit or10s5 for the )ear Ihen ended in accordance with the requiremenis of seciions 394 and 395, and which other¥4'ise cotnply with the proi""isions of the Companies Act relating to financial statements. so far as applicable to the company. These financial .staiemenis are prepared in accordance w'ith the special proNisions of Part 15 of the Companies Act 2(X)6 relating lo small companies and in accordance ￿1th Ihe Financial ReportRng Siandard for Smaller Eniiiies (effeciive April 20081. Yasin Ahmed Director The notes on pages 9 to 12 forni an integral part of these financial statemenL Page 8 CBHUK { The Council Of British Hallis) (A company limited by guarantee) Notes to financial statements for the year ended 28 Februar.v 2024 Accounting policies The principal accouniing policie.s are summarised below. The accounting wlicies have been applied ¢onsisiently throughout the N'ear and Ihe preceding vear. Basis of accounting The financial siaiements are prepared under the hislori¢21 Cosi coni'eniion and in accordance with ihe Financial Reponing Standard for Smaller EntiLie5 leffeciii'e April 2(M)8). Ihe Siaiement of Recommended Praciice 'Accouniine and Reponing by Chariiies. i%sued in March 9005 (SORP 9005) and The Companie5 Act ?006. 1.2. Incoming resources All incomints resources are included in ihe staiemeni ol financial actii'iiies when the charily is eniiiled to the income and ihe amouni caft be quaniified with reasonable accuraci." The following specific policies are applied 10 particular caiegories of income- Voluntary income is received by way of grants. donations and gifts and RS included in full in the statement of rinancial acl1￿.1¢1eS i¥hen receiN"able. Grants ￿here entiilement is nol condiiional on Ihe delii'erv ol a %pecific perfonnance by the charity. are recugTrised when the charity becomes unconditionally eniitled 10 Lhe grani. Donated serl'iies arRd facilities are included at the value 10 Ihe charily where Ihis can be quantified. The value of ￿er￿￿CeS prolided by volunteers has noi been included. Gifts donaled for resale are included as incoming resources wiihin activities for generating funds when Ihey are sold. Income from ini'esimenLS is included in the year in ivhich it is receii"able. 1.3. Resources expended Expenditure is reLognised on an accrual basis is a liabilitv is incurred. Expenditure includes any VAT which annot be fullN' recoK'eied. and is reponed as pan of ihe expendiwre io which il relates. Costs of generaiino funds comprise ihe cosis ass(Kiaied with at￿lIng voluntary" income and the cosis of irading for fundraislng purtx)ses including the charily s shop. Chariiable expenditure compritses ihose costs incurred by ihe chariiy in ihe delivery of its activities and seriiice5 for its kneficiaries. li includes Ix)Ih cosis ihai can ￿ allocaied directlv to such activities and Ihose COSLS Ot an indirect nature nece&sary io support Ihem. 1.4. Research and dei'eloprnent Research expendiiure is ikriiien off to the profit and105s account in the year in ￿'hICh it is incurred. 1.5. Tangible fixed assets and depreciation Tangible fixed asseis are SEaied ai cosi less accumulaEed depreciation. Depreciation is provided at rates calcul&iied lo write off the cost less residual value of each &sset over expeci¢d useful lÉfe, as follows: Fixtures, fittintss and equipmeni io* iirriiing dowTJ i'alue Page 9 CBHLIK ( The Council Of British Haiils) (A company limited by guarantee} Notes to financial statements for the year ended 28 Februar). 2024 'oluntan income L'nrestricted funds 2024 Total 2023 Total Donations Hajj & timrah Awarness EvenLs 1.160 75.216 1,160 75,216 379 83.702 76,376 76.376 84,081 Investment income L'nreslricted fun(ts 2024 Total 2023 Total Bank illEeresi receivable Net outgoing resources for the vear 2024 2023 Nei ouigoing resources is staled after chargiTSg- Depreciaiion and oiher amounts ￿￿tten off tangible fixed &sgets 96 106 Emplovees Emplovment costs No Sat￿leS or waues hal'e been paid to emplo}ees. including the trnstees. durino the year. Number of emplo)'ees The average monthly numbers of emploi'ees (including the trustees) during the year. calculated on the basis of full time equii'alents. Was as follows: 2024 Number 2023 umber AdTnin Taxation The ch3rity'% actll'llies fall wiihin ihe exempiions afforded by the proi'isions of the Income and Corporaiion Taxes Aci 1988. Accordirjgly. Ihere is no iaxalion charge in these a¢¢ounis. Page 10 CBHUK ( The Council Of British Haiiis) (A compans, limited by guarantee) Notes to financial ststements for the year ended 28 February 2024 Fixtures, rittings and equipment Tangible fixed assets Tolal Cost At l .l+Aarch 2023 and Ai 28 Febrnary 2094 1,951 1,951 Depreciation Ai l March 202.1 Charge for the yei 996 96 996 96 Ai 28 February 2024 1.092 l.(P92 Net book values Ai 28 Februarv )024 859 8_$9 Ai 28 February ?093 955 955 Creditors: amounts falling due iTrithin one )ear 2024 2023 Bank loan Other creditors 1.983 1,005 ?.988 4,IH6 Creditors: amounts falling due after more than one )'ear 2024 2023 Bank loan ser definable loan desc. 8.941 4.926 8.574 7.407 13.867 15,981 Page 11 CBHUK ( The Council Of British Haiiis) (A company limited by guarantee) Notes to financial ,statements for the year ended 28 Februarv 2024 10. Analysis of net assets between funds Total funds Fund balances ai 28 February 20?4 as represenied by: 11. Unrestricted funds At 01 Nfarch Incoming Outgoing 29 February 2023 resourees r(sources 20?4 At Unrestricted Fund 7.788 76.378 (94.354) 1111.188) 12. Company limited bv guarantee CBHLIK l The Council Ot British Haiiis) is a companv limiied bv guarantee and accordingly does not have a share Capi￿1. Ewery member of Ihe company undertakes to contribute such amount as may be required not exceeding £1 to the asseis of the charttable ¢ompany in ihe eveni of lis being wound up while he or she is a member, or within one year after he or she ceases io be a member. Page 12 CBHUK ( The Council Of British Haiiis) (A compan.v limited by guarantee) The following pages do not forni part of the statutory accounts. CBHUK ( The Council Of British Hamis) (A company limited by guarantee) Detailed statement of financial activities For the year ended 28 Februar), 2024 2024 2023 Incoming resources Incoming resources from generating funds: I cjliinlan. iiicoine Donaiions Haii & Umrah Awarness Events 1.160 75.216 379 87,7112 76.376 84,081 Ini'esftneni income Bank inlere8l receivable TOL91 incoming resources from generating funds 76._178 84,092 Total incoming resources 76,378 84,092 Resources expended Costs of generaling funds: Cost of Hail & Umrah ETrents Donations Trai'el cosis Venue & PriKiuction cost8 Prinikng. Posiages & Sationarj Bank Charges Marketing & AdvertiseFnent Expense 675 81.081 398 156 7.466 988 65,787 442 377 27.869 89.776 95.463 Siibscriptions Subscripiion - Esiablishment - Rales & water SubsLriplion - Oiher cosls 407 216 599 549 623 1.148 Acfii'in. 2 Haji shop costs 3.573 3.361 Total cost of generating voluntarv income 93,972 99.972 Fundraising trading: cost of goods sold and other costs Total costs of generating funds 93.972 99.972 Page 14 CBHUK ( The Council Of British Haiiis) (A company limited by guarantee) Detailed statement of financial activities For the vear ended 28 Februarv 2024 2024 2023 Charttable actiiities GoTrernance costs Ac'fii'iiie.¥ iinclerraL'ert direcrli. Inleresl - Bank loans & overdraft DeprecialioTJ & impairment 286 365 382 471 Total governance costs 382 471 Net incoming/(outgoing) resources for the year (17.976) (16,3.$1) Page 15