Independent examinerfs report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Section A Independent Examiner's Report Report to the trusteesl memb•ts of MAJLIS-E-DAWAT-UL-HAQ UK On accounts for the year ended 31 MARCH 2022 CharTty no (If any) 1146591 Set out on pages 144 R05PaCtlv0 sponsibilitios of trustees and examlner The charitys trustees are responsible for the preparation of the al￿OUnt8. The charws trustees consider that an aL¥Jit is not required for this year under secknn 144 of the Charities Ad 2011 (Ihe Chariibes Act.) and that an indepeThJent examination is needed.. tt is my responsibilty to: examine the ac£ounts under sedion 145 of the Charit*s Acl, to foliow the procedures laKI down in the general Directions given by the Chaiity Commission (under section 145(5)(b) of the Charrties Act, and lo st* vthether particukgr matters have come to my attention Basis of indepondont My examination was carried oui in accordance thith general Directions given examlnerfs ststement by the Charity Commission. An examination indudes a review of the accounting records kept by the tharity and a comparison of the accounts presented with those records. It also indudes considefation of any unusual items or disdosures in the aco)unts, and seeking explanations from the trustees con¢eming any suth matters. The procedures undertaken do not provide all the eviden* that woukl be requir￿ in an audit. and (x)nsequenty no opinion is given as to *thether the accounts present a 'tNe and fairf VPtyV and the report is limFted to those matters set out in the Independent In conneGlion V￿th my examination. no material matters have come to my examiner's statement attention which gives me cause to believe that in. any material respect.. the ac£ounting records were not kept in accordance with section 130 of the Charli￿S A¢#; or the accounts dKI not acsx>rd with the accounting records,. or the a(uunts dKI not o)mply with the applicable requirements conceming the form arKI ￿ntent of xojunts set out in the Chaiities (Accounts and Reports) Regukgtions 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter CA)nsidered as part of an independent examination. I have (xjme acr05s no other matter5 in c%)nneGlion with the examination to vthich attention should be drawn in thFS report in order to enablè prokEr undersianding of the aco)unts to be re￿hed. Slgned: 3110112023 IER December 2017 Nam•: M Suleman Relevant professlonal qual¥ficatlon(s) or body (rfany): Ac￿Untant Addrem: Fusion Consulkn'ng Servres Lld 8 Dronf￿1 Street, Leicester. LE5 SAS Section B Disclosure Only complete if the examiner needs to highlight material nvdtter5 of concern (see CC32, Independent examination of cbarity accounts: directions and guidance for examiners). Give here brief detsi18 of any items that the •xaminer wishes to dlsclose. None IER December 2017 CHARITY COMMISSION FOR ENGLAND AND WAiES lA￿lu￿-DAwAT-uL￿AQ {UKI Annual accounts for the Charity N¢* 1146591 nod 0110JJ2021 Perbjd 8ThJ To 3110312022 Section A Statement of financial activities Prlor ymr fuThls nds Totsl Incomlng rasourcm (Note 3) F01 F02 F03 F04 F05 39.614 4,028 2.2￿) 41,864 4,028 32,497 11,424 Total Rosour¢•s expended (Note 6) 43,642 2,29) 45,892 43.921 38.912 38,912 37.663 Sfo rolal S12 ,912 38,912 37,663 Net Incom￿￿Xp￿idI1uf8l boforo Invost gaing1{losse81 S13 2,250 6,258 Net Incomel{exptndllure) Extraordlnary Itoffls sis 4.730 2,250 6,258 S16 917 Other recognlmd g•lnslllos8e8): S19 4.730 2,2 6.258 Ro¢onclllaiion olfunds." 58,445 63.175 923,857 926.107 982,302 989,282 976,044 982,302 Section B Balance sheet IMrnrtrfd•d in¢on¥ endowThnt Total thls Total la•1 funds funds Fixed assets Intangible assets Tangible assets Herftsge assets Invostmonts F01 F02 F03 F04 F05 (Not• 15) (Nots 14) (Nots 16) INol• 17) Total fixedassets 42.046 934.222 976,268 976,268 976,268 Current assets Stocks (Nots 18) DfrbtorJ (Nots 19) Investments (Note 17A) Cash at bank and in hand (Noto 24) Total curr•ntassets BIO 8.333 9.089 16.089 Credltors: amounts falllng due wlthln on• year (Noto 20} B11 12.513 Net cunpnt asSets/lliabili¢￿j 812 3.578 Total assets less current Ilabmitles B13 979,844 Creditors: amounts falling due after one year (Note 20) Provlsions for Ilabilitles B14 B15 Totsl net assets or Ilabllltl8s B16 80.975 928,307 989282 979,844 Fund8 ofthe Charity Endowment funds (Note 2n Restricted income funds (Nol• 271 Unrestricted funds Revaluatlon rns•Ne 817 818 928.307 928.307 60.975 923,857 58.445 B19 60.975 T¢Xal lunds 821 982,302 SvJne(I by c￿e or In￿ on beha￿ of 811 the trustees Date of approval Print Name rmeAH sAy6 30/..'134)=3 CC17a (Excel) ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** 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 • and with*  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 • and with* 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.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that _**Not applicable**_ support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** |The accounts pr
|esent a tr
|ue and fair view and the accounting policies adopted are those outlined in note(cross
|ue and fair view and the accounting policies adopted are those outlined in note(cross
| |---|---|---|---| |Yes*
No*
**_Please disclose_**
~~reference to not~~|
~~s to be in~~|* -Tick as appropriate
~~serted)~~|| ||||| ||**_:_**||| |**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|In the current year, the accounts have been prepared in
accordance with FRS 102 and not using the cash basis of
accounting (which was used in the prior period).| |**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable a_**|**_ying the new accounting policy_**
**_nd more relevant information;_**|The new accounting policies are relevant to the size and
nature of the charity's income for the period.| |**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before_**|**_of the ad_**
**_eriod, eac_**
**_mount of_**
**_those pre_**|**_justment for each line affected_**
**_h prior period presented and_**
**_the adjustment relating to_**
**_sented, 3.44 FRS 102 SORP._**|**_The change in accounting policy has only_**
**_resulted in minor non-material differences_**
**_arising. As such no requirement to restate prior_**
**_or current year figures has arisen_**| ## **1.4 Changes to accounting estimates** |No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|estimates have occurred in the reporting period (3.46 FRS 102 SORP).| |---|---|---|---| |Yes*
No*||* -Tick as appropriate|| ||||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_any chan_**|**_ges;_**|| |**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for_**|**_ge on income and expense or_**
**_the current period; and_**|| |**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
No*|||*|-Tick|as|appropriate| |---|---|---|---|---|---|---| |**_Please disclose:_**||||||| _**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 30/01/2023 3 ## **Section C Notes to the accoun** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ **----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change Not Applicable
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
**----- End of picture text -----**
CC17a (Excel) 30/01/2023 4 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the terms
of the appeal have specified otherwise.
These are included in the Statement of Financial Activities (SoFA) when:
 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.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
**Income from membership**
Membership subscriptions received in the nature of a gift are recognised in Donations and
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.
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.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| **Income from membership** Membership subscriptions received in the nature of a gift are recognised in Donations and **subscriptions** Legacies. |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can
be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date
**Basic financial**
**instruments**
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are valued
at initially at cost and subsequently at fair value (their market value) at the year end. The
same treatment is applied to unlisted investments unless fair value cannot be measured
reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody or
legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and maintained
principally for their contribution to knowledge and culture. The depreciation rates and
methods used as disclosed in note 9.6.1.4.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Stocks and work in**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net||||| |---|---|---|---|---| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||
||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| ||£400|||| ||
|||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |**Stocks and work in**
**progress**
Stocks held for sale as part of non charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**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.|||| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||
||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |Donations and gifts
GiftAid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donated goods,facilities and services
Other
**Total**
Other
**Total**
Other
**Total**
Interestincome
Dividendincome
Rentalandleasingincome
Other
**Total**
**Total**
Conversionofendowmentfundsintoincome
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Other information:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations and gifts|39,614|2,250|-|41,864|27,085| ||GiftAid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|5,412| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donated goods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|39,614|2,250|-|41,864|32,497| |||||||| |||4,028|-|-|4,028|11,424| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|4,028|-|-|4,028|11,424| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interestincome|-|-|-|-|-| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversionofendowmentfundsintoincome|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||43,642|2,250|-|45,892|43,921| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||||||| CC17a (Excel) 30/01/2023 8 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**| |---|---|---|---| ||Furloughgrants|-|5,412| |||-|-| |||-|-| |||-|-| ||**Total**|-|5,412| _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_ _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ CC17a (Excel) 30/01/2023 9 CC17a IExcell 3010112023 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||||| ||||| ||||| CC17a (Excel) 30/01/2023 11 CC17a IExcell 3010112023 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Expenditure on**
**raising funds:**
**Other**
**Separate material**
**item of expense**
**Expenditure on**
**charitable**
**activities**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|||||| ||Operating membership schemes and
social lotteries|||||| ||Staging fundraising events|||||| ||Fudraising agents|||||| ||Operating charity shops|||||| ||Operating a trading company
undertaking non-charitable trading
activity|||||| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Start up costs incurred in generating
new source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|||||| ||Investment management costs:|-|-|-|-|| ||Portfoliomanagement costs|-|-|-|-|-| ||Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising funds**|-|-|-|-|-| |||||||| ||Operational and governance costs|38,912||-|38,912|37,663| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**|38,912|-|-|38,912|37,663| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| CC17a (Excel) 30/01/2023 13 |**Other information:**
**TOTAL EXPENDITURE**
**Total other expenditure**||-|-|-|-|-| |---|---|---|---|---|---|---| ||**Total other expenditure**|-|-|-|-|-| |||||||| |||38,912|-|-|38,912|37,663| |||||||| ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2|Operational andgovernance|costs forprovidinga mosque f|a||38,912|37,663| ||||||0|0| |Other||||||| |**Total**|||||38,912|37,663| |||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**||Operational andgovernance costs forprovidinga Mosque facility||||| |||||||| |**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year amounts)**||||||| CC17a (Excel) 30/01/2023 14 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---| ||-|-| |||| ||-|-| ||-|-| ||-|-| |||| ||-|-| |**s**|-|-| **Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items** CC17a (Excel) 30/01/2023 15 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| ## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 30/01/2023 16 ## **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**| |---|---|---|---|---|---|---| |||||||**(Describe**
**method)**| ||-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| |Other|-|-||-|-|| |**Total**|-|-||-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ CC17a (Excel) 30/01/2023 17 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ **Independent examiner’s fees 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** |**This year**
**£**|**Last year**
**£**| |---|---| |800|800| ||| ||| ||| CC17a (Excel) 30/01/2023 18 ## **Section C Notes to the accounts (cont)** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||13,222|20,150| ||-|-| |||| ||-|-| ||13,222|20,150| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|0| |**£70,000 to £79,999**|0| |**£80,000 to £89,999**|0| |**£90,000 to £99,999**|0| |**£100,000 to £109,999**|0| ||| ||| ||| **Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity** 13222 ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|3|3| |**Governance**|-|-| |**Other**|-|-| |**Total**|3|3| CC17a (Excel) 30/01/2023 19 ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ ## **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment** **Please state the amount of the payment (or value of any waiver of a right to an asset)** **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment** **The nature of the payment (cash, asset etc.)** **The extent of redundancy funding at the balance sheet date** **Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 30/01/2023 20 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense** **Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** **Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** CC17a (Excel) 30/01/2023 21 CC17a IExcell 22 3010112023 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** ## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| ||||-|| ||||-|-| ||||-|-| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**|**13.2 Grants made to institutions**||| |---|---|---|---| |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of_**
**_the grant and total paid to each institution is available on the charity's web_**
**_site._**|||**_Please provide_**
**_details of charity's_**
**_URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**| ||||| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**| ||||-| ||||-| CC17a (Excel) 30/01/2023 23 ## **Section C Notes to the accounts (cont)** **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ |**Note 14**
**_Please complete this_**|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**| |---|---|---|---|---|---|---| |At the beginning of the
year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**
**14.2 Depreciation and**
**14.1 Cost or valuation**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
976,268 - - - 976,268
- - - - -
- - - - -
- - - - -
- - - - -
976,268 - - - 976,268
**impairments**
|||||| ||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |||||SL||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
976,268 - - - 976,268
976,268 - - - 976,268|||||| ||976,268|-|-|-|976,268|| ||976,268|-|-|-|976,268|| ## **14.4 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ CC17a (Excel) 30/01/2023 24 - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line;_ CC17a (Excel) 30/01/2023 25 ## **Section C Notes to the accounts** ## **Note 15 Intangible assets** ## _**Please complete this note if the charity has any intangible assets**_ ## **15.1 Cost or valuation** |At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| CC17a (Excel) 30/01/2023 26 ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including:**_ _**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_ ## **15.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_ _**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_ _**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_ _**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_ _**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_ CC17a (Excel) 30/01/2023 27 ## _**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_ _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual d d ti_ CC17a (Excel) 30/01/2023 28 ## **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** - **(i) Explain the nature and scale of heritage assets held.** **(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance
| |||||||~~( RB )~~| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **16.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**qualifications of independent valuer**_ CC17a (Excel) 30/01/2023 29 _**the methods applied and significant assumptions**_ _**any significant limitations on the valuation**_ ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** **(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets.** **(iii) Disclose information that is helpful in assessing the value of heritage assets.** **(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.** ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 30/01/2023 30 ## **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***Please specify additions resulting from acquisitions through business combinations, if any.** _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||||| ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** CC17a (Excel) 30/01/2023 31 ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Social investments**
**17.5 Guarantees**
**Listed investments**
**Please provide details and amount of any**
**guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from**
**those guarantees**
**Please explain how the guarantee furthers the**
**charity's aims**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Other investments**
**Total**||**This year**|**Las**|**t year**|**t year**| |---|---|---|---|---|---| |||**£**||**£**|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| ||||||| ||||||| ||||||| ||||||| ||||||| |||**_Description_**||**This year £**|**Last year £**| ||||||| ||||||| ||||||| ||||||| ||**_Total_**||||| ||||||| |||**_Description_**||**This year £**|**Last year £**| ||||||| ||||||| ||||||| ||**_Total_**||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| CC17a (Excel) 30/01/2023 32 **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** CC17a (Excel) 30/01/2023 33 **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** CC17a (Excel) 30/01/2023 34 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** **Trade debtors Prepayments and accrued income Other debtors** |**This year**
**£**|**Last year**
**£**| |---|---| |-|-| |8,333.0|7,000.0| |-|-| |8,333.0|7,000.0| **Total** _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 30/01/2023 35 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||800|800|-|-| ||-|-|-|-| ||-|-|-|-| |||-|-|-| ||-|-|8,500|11,500| ||800|800|8,500|11,500| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ ## _**Movement in deferred income account**_ **Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period** |**This year**
**£**|**Last year**
**£**| |---|---| |-|-| |-|-| |-|-| |-|-| CC17a (Excel) 30/01/2023 36 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Please provide:** **- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.** ## **21.2 Movements in recognised provisions and funding commitment during the period** |**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| **21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).** **21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.** CC17a (Excel) 30/01/2023 37 ## **Section C Notes to the accounts (cont)** **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** CC17a (Excel) 30/01/2023 38 ## **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| ||| ||| ||| ||| ## **23.2 Contingent assets** ## **Where the charity has contingent assets, please complete the following section when their existence is probable** **Description of item Estimate of financial effect** ## **23.4 Other disclosures for contingent assets and/or liabilities** **Please provide the following information where practicable:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** CC17a (Excel) 30/01/2023 39 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||13,981|11,334| ||-|-| ||13,981|11,334| CC17a (Excel) 30/01/2023 40 **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** CC17a (Excel) 30/01/2023 41 **Section C Notes to the accounts (cont)** **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** CC17a (Excel) 30/01/2023 42 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |PropertyFund|R|Toprovide aplace of worship- mosque|923,857|2,250|-|-|-|926,107| |General Fund|UR|General Fund|58,445|43,642|- 38,912|-|-|63,175| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||982,302|45,892|- 38,912|-|-|989,282| CC17a (Excel) 30/01/2023 43 **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |PropertyFund|R|Toprovide aplace of worship- mosque|925,208|2,670|- 4,021|-|-|923,857| |General Fund|UR|General Fund|50,836|41,251|- 33,642|-|-|58,445| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||976,044|43,921|- 37,663|-|-|982,302| CC17a (Excel) 30/01/2023 44 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| |**27.4 Designated funds**||| |**Planned use**|**Purpose of the designation**|**Amount**| |||| |||| |||| |||| |||| |||| CC17a (Excel) 30/01/2023 45 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 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 (True or False)** **FALSE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Thisyear**||||**Lastyear**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |**F A SHAIKH**|**Connected person to**
**the trustee authority in**
**governing document**|**7413**||||**7255**| |**I A SAYED**|**Trustee payment with**
**authority in governing**
**document**|**4651**||||**4534**| |**S SAYED**|**Connected person to**
**the trustee authority in**
**governing document**|**1158**||||**4534**| |||||||| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ **No trustee expenses have been incurred (True or False)** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **There have been no related party transactions in the reporting period (True or False)** CC17a (Excel) 30/01/2023 46 |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**
| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| |**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in settlement._**||||||| |||||||| _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 30/01/2023 47 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 30/01/2023 48 ## **Trustees’ Annual Report for the period** **From 01/04/2021 To 31/03/2022** **Charity name: MAJLIS-E-DAWAT-UL-HAQ (UK)** ## **Charity registration number:1146591** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|(i)
To advance the religion of
Islam, by means of, but not
exclusively, promoting the
teachings and tenets of Islam,
provision of facilities for
worship and provision of
facilities for Islamic education,
in accordance with the
teachings of the Qur’aan and
the Sunnah of the Prophet
Muhammad (PBUH) as defined
and interpreted by the Ahle
Sunnah Wal Jamaa-ah
conforming to the Deobandi
School of Thought (herein
called “the doctrine”);
(ii)
To relieve financial hardship,
distress and suffering among
poor people, widows, orphans,
refugees, victims of natural
disasters and other people in
need, by means of, but not
exclusively,making grants for
providing or paying for items,
equipment, services and
facilities, including the
provision of food, water,
clothing, medical treatment,
rehabilitation, and
accommodation for the said
persons;
(iii)
To promote any other
charitable purpose for the
benefit of those in need that
the Trustees from time to time
determine.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|**The primary activity of the charity is the**
**provision of a Mosque facility for the**
**performance of 5 times daily prayer,**
**Islamic education classes and the**
**holding of spiritual talks for the benefit**
**of Muslims residing in Leicester.**| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have had regard to the guidance
issued by the Charity Commission on public
benefit and are satisfied that the charity is
benefitting the public in many ways. This has
been to advance Islam for the benefit of the
public through the provision of facilities for
worship and spiritual upliftment of the public.
Specifically, the charity has established a
regular facility for worship for local Muslims
daily which attracts over 100 daily and over 150
people on Fridays. The charity has also held
lectures and seminars on Islamic Education on a
weekly basis for those attending the prayer
facility.
In addition, the charity held 3 spiritual
gatherings during the year which attracted over
180 people with eminent speakers. The charity
provided a space for a local madrassa service to
be run from the premises of the charity in
furtherance of the aims of the charity. All these
were delivered within the Covid-19 restrictions
for places of worship.| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|**The charity does not operate by grant**
**making to other institutions.**| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|| |Other||| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**The charity has benefitted over 400**
**Muslim members of the public to**
**perform their religious prayers daily and**
**to acquire Islamic education.**
**The charity has developed greater**
**spirituality among Muslim members of**
**the public by hosting and delivering**
**spiritual upliftment talks using eminent**
**scholars. This has resulted in people to**
**become more god-conscious and**
**respect their neighbour irrespective of**
**their creed or ethnicity.**| **----- Start of picture text -----**
Additional information (optional)
You may choose to include further statements where relevant about:
Achievements against Para 1.41
objectives set
Performance of fundraising
activities against objectives Para 1.41
set
Investment performance Para 1.41
against objectives
Other
**----- End of picture text -----**
## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**The charity has successfully generated**
**surplus in funds of £6,980 during the**
**period and held £63,175 in unrestricted**
**funds to date. Additionally, total**
**restricted funds (including the property**
**assets) amounted to £926,107.**
**The charity generated sufficient income**
**to meets its needs for the period.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The trustees have a reserves policy of**
**retaining funds for 3 months of**
**operational (unrestricted) costs, which**
**equates to £9,000. **| |Amount of reserves held|Para 1.22|**£9,000**| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|**The charity intends also to utilise its**
**general unrestricted funds above its**
**reserves level to assist in the property**
**extension project and for future**
**charitable expenditure. **| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**The trustees feel that there are no**
**uncertainties that can cause them to**
**reasonably believe that they cannot**
**continue to operate as a going concern.**| **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||**Trust deed dated 1st April 2011**| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Trust Deed**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Unincorporated Charitable Trust**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Trustees are appointed by the majority**
**decision of existing trustees**| **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|MAJLIS-E-DAWAT-UL-HAQ (UK)| |---|---| |Other name the charity uses|| |Registered charity number|1146591| |Charity’s principal address|126-132 EARLHOWE STREET
LEICESTER
LE2 0DG| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||M A SHAIKH|||| ||A K GHEEWALA|||| ||M Y SHAIKH|||| ||I A SAYED|||| ||K.M.H. GHORI|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved ## **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser **||| **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details **N/A** ## **Other optional information** Declarations The trnstees declare that they hav• approved tho tru$toes' report at￿ve. Signed on b8hall of the charfty's Irusttss Signature(sl Full name(s) Posltlon (og Secretary. Chalr, etc) IMRAN AFSAR ALI SAYED TRUSTEE