CHARITY REGISTRATION NUMBER: 1147031 COMPANY REGISTRATION No. 08043568 (ENGLAND AND WALES) (A COMPANY LIMITED BY GUARANTEE) ## **MUSLIM ASSOCIATION OF BRITAIN CHARITABLE TRUST** **REPORT OF THE TRUSTEES FOR THE YEAR ENDING 30 APRIL 2021** **MAB CT 10 Severn Road Sheffield S10 2SU** Page **2** of **4** ## **TRUSTEES REPORT** ## **Aims, Objectives and Activities** ## Aims The MAB Charitable Trust (MAB CT) aims to educate and assist the Muslim Community with its religious and spiritual needs; and to contribute positively to British Society. MAB CT is a focused and socially responsible charity, which endeavours to contribute through its humanitarian work to present the positive image of Muslims in the UK. ## Objectives and activities The Objects of the Charity (“the Objects”) are, throughout the world and more particularly in the United Kingdom and Europe, specifically restricted to promoting and assisting in: - The advancement of the faith and religious practices of Islam; - The advancement of general and religious education for public benefit concerning the teachings and religion of Islam: - The provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life; - The advancement of religious harmony for the benefit of the public by: - educating the public in different religious beliefs including an awareness of their distinctive features and their common ground to promote good relations between persons of different faiths; - promoting knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths; - The relief of financial needs and suffering among victims of natural or other kinds of disaster in the form of money or other means deemed suitable for persons, bodies, organisations and countries affected; - The advancement of such other charitable objects for the public benefit as the Board may from time to time think fit. ## Main activities MAB CT holds educational programmes, supports individuals in the UK by providing food and clothing and uses various media resources to support the needs and challenges of British Muslims. The MAB Charitable Trust works with other organisations whose missions align in supporting British Muslims, help support families, raise awareness in society and have a positive impact. MAB Charitable Trust organises fundraising events, to raise funds for the charity as well as promote its work. This is done by arranging dinners, in which the work of the charity is paraded and people are encouraged to donate and support, or volunteer their time. During this past year, this has not been done to a satisfactory level. The Trust manages four mosques in the UK: They are based in Liverpool, Sheffield, and Leeds. Through these mosques, the local Muslim community makes use of the centres to further their educational and religious needs. The centres provide regular activities for differing ages; and acts as hubs for social interaction and community cohesion. The Trust supports the training of the youth in becoming responsible adults. This is done through holding a mixture of camps, conferences and training seminars. ## **Structure, Governance and Management** MAB Charitable Trust Report of Trustees for the year ending 30 April 2021 Page **3** of **4** ## Governing document MAB CT is a company limited by guarantee without share capital, incorporated on 24 April 2012; and registered with the charity commission on 27 April 2012. ## Appointment of trustees No new trustees have been appointed this year .Trustees can retire when they wish as they do not serve under a fixed term of tenure. The number of Trustees shall not be less than three but shall not be subject to any maximum limit. The Directors shall be full members of the Charity. ## Organisational structure The board of trustees administers the charity. The board meets quarterly, or more frequent if the need arises. ## Risk management The trustees have undertaken a full risk assessment of the organisation covering financial, operational, regulatory, governance and management. Various systems and checks have now been put into operation, which are reviewed annually. ## Related parties MAB CT has no other related parties. ## Investment powers and policy Under its Memorandum of Association, the charity has power to invest in any way the trustees wish. Whilst a small amount was invested in the previous year, there hasn’t been any investment this term. ## Financial review & reserves policy The Charity Commission for England recognised that there is a legal duty on the Board of Trustees of Charities to set reserve level and justify that this is reasonable. To meet this responsibility and manage risk, The Board of Trustees have set an appropriate reserve level to meet the ongoing needs of the organisation. ## Plans for the future periods MAB CT will continue to develop its activities to provide encouragement for active participation in their activities. We hope to expand our remit of work, through finding more volunteers. We recognise the challenges and difficulties posed by the COVID situation and aim to circumvent it by having a stronger virtual presence and deliver our services remotely, as well as cater for the needs on the ground to have a greater positive societal impact. Our priorities will be the youth, juniors, tackling Islamophobia, and serving the British Muslim community in all its needs. MAB Charitable Trust Report of Trustees for the year ending 30 April 2021 Page **4** of **4** ## **Financial Report** The trustees are responsible for preparing the Trustees' Annual Report and financial statements in accordance with applicable law and UK generally accepted accounting practice. The law applicable to charities in England and Wales requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of affair of the charity and of the incoming resources and application of resources of the charity for that period. The trustees present their report along with the financial statements of the charity for the year ended 30 April 2021. The financial statements have been prepared in accordance with the accounting policies and fully comply with the charity’s trust deed and applicable law. ln preparing these financial statements, the trustees are required to: - i. Select suitable accounting policies and apply them consistently. - ii. Observe the methods and principles in the Charities SORP. - iii. Make judgements and estimates that are reasonable and prudent. - iv. State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements. - v. Prepare the financial statement on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time during the financial year of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity, and hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Declaration** The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees: Abderrezak Bougara Chairman 21 February 2022 MAB Charitable Trust Report of Trustees for the year ending 30 April 2021 REGISTERED COTrIP.INY NUI¥IBER: 0804.1.i68 IF.iiglaiJd lid Wdilesl REGISTERED CIIAII11'Y NIIMBER: 1147011 orl of the Trustees and Financial Statements for the Year Ended 29 A ri12021 for M A B Charitable Ttust A H A¢¢ountancy Service5 IncO￿Ord(cd Financial Accountants 61A Blagden Strcet she￿ield South Yorkshire S2 5QS M A B Chariiablc Trust Contents of the F'It￿ne￿al Siatements for the Year Ended 29 A ril 2021 Page Rcport of the TnLsiees Independent Ixajninees Report Statement of Financial Activities Balance Sheet Notes to the Financial Statemen(s 5 to 10 Deiailed Staremeni of Financial A¢tiviiies M A B Charitable Trust ort of the'l'ru.%ice8 for the Yedr Fnded 29 A ril 2021 The tnL8iees who are also directors of the eharity for the purposes of the Companie8 Act 2006, present thcir r¥N)rt wilh the financial staleiiieiiL% of ihe clmrity for the year ended 29 Apiil 2021. The irus'ieeb have adopted ihe provi%LOll5 of Accounting and RLporting by Ch￿lies.. Statement uf RLconuneiidtd PraLIiLe appliLable to charili¢8 prepaiiIiE their ac¥ounts in dLLOTdilllC¢ Wltli the FI￿licial R¢porliJigi SiaIidard appli¢dblL iji thc UK dnd RepubliL ijf IrLlaiiJ (FRS 1021 leffeLiive l January 2019}. STRUCTURE. GOVERNANCL D MANAGEMEN"r CTov¢rning documeiit The charity l8 controllcd by its governing document, a decd of tnJ8t. and ¢onstiiut¢s a limited company. limiied by guarantee, a8 defJn¢d by ihe Companies Act 2006. RFFERENCF AN'D ADMINISTRATIVE DkTAILS Registered Company numbcr 08043568 (England and Wale81 Registered Charlty number 1147031 Reglstered offjee 10 SeN'ern R(iad Sheffield South Yorkshire SIO 2SU Truste¢$ Dr K l J Al-Ani Medical Doctor (appointed 27.1.21) Mb R O Altikriti President (appointed 4.5.20) A Bougara Scliool Tea¢her B Naas Hr And Otrice Manager lappoinied 19.6.201 Company Secretary Indcpendcnt Examlner A H AccounianLy Services Incorporatcd Financial A¢¢ountants 6 IA Blagden Street Sheifield South Yorkshire S2 5QS Approved by order of the boaid of trus-tees on 21 February 2022 a[￿ signed on its behalf by.. A Bougara- Trustee Page I Inde endeni F.X<111111)cl¥ Rc M A B cliari11￿ blc"I"nisi ort to the Trustees of Indep¢ndent examincr'5 report to the trllstee5 of M A B charit￿￿b]e I'r11511'tlie Compan.v') report to tlie cliarity tru5te&s oli Jiiy exaniiijalioji ot-llie accoiiijis ol-IlJe Cojiipany tor the year endcd 29 April 2021. Responsibilities and basis of report As tlie charity's Iruslees ol. Ilic Cojiipatiy land also its. dire¢lorb for ¢1)¢ purpo%es of company saw) you are r¢sponsible for the preparation of the accouiiis in aLcordanLe with the requirtrinei)￿. ol. llie Companies Aci 20061'lli¢ 2006 Acl'l. Havinbj satisficd mysel( thai ihe a¢LOLmiS of the Company are not required to be audited under Part 16 of the 2006 ALt and are cli&)ible for independent examination. I report in respect of my eximiination of your cbariils account% OI,IC.IF,S Bmsis of preparing tli¢ fingiTrcig1 statements Th¢ financial gtaiemLnl% ol Ilie cliari11￿ ble compajiy, which is a publiL bLiILlil cntiiy under FRS 102. h()ve been prcparcd in aGcoidancc willi the Lliarities SOIU'11.'kS 1021 'Accounliiig cind Rcporting by Cliarities.. SiclttTnenl of Recommcnded Practice applicable to cliariliL% pr¢pariJig Iheir aLcounl% in accordance with th¢ Financial Reporting Stgndard applicable in Ihe UK and Republic of IrLland 11--RS 102) (effective l Jiinuary 20191,. Financial ReportiJi& Siaiidard 102 'Tlie fiJianLial Rcporting Siai)dard applicable in ihe UK and Republic of Ireland. and the CoinpaJii¢b A¢1 2006. 1-he financial bldt¢in¢nt4 IMVL been prepared under the hi%lorical cost collvention. Income All income is recognised in the Statemcnt of Financial Activitics once Ihe charity has entitlement to the funds. it is probable that the incolne ￿,111 be re¢eived and the amount can be measurcd rcliably. Expendltllre Liabilities are recognised as cxpenditure as boon as thcre is a ILgal tsr constnlcrivc obligation commiiiing the chariry to that expenditure. it is probable that a transfer of ccoi?omic benefits will be required it] .%ettlement and the alnount of the obligation can be mcasured r¢liably. Exp¢nditur¢ is accounted for on accrual8 ba8i8 and h& bccn classified ut]dcr heading8 that aggr¥gat¢ all co.8t relaled io th¢ ¢al¢gory. Where c05ts' cannoi be directly attribul¢d to particular headings tliey have been allocated to activities on a basis ¢onsisl¢nt with the use of resources. GranL4 offered subjert to conditions which have llot been met at the year end date are noted aq a commitment but not accrued as expenditure. Taneiblt fixed asset5 Deprcciatiotvamortisarion is charged ai follo￿1rtg basis.. Freehold building- 20/0 at cost L£aqchold property improvement.%- over lease period Plant and machinery- 25°/D rcducing balance Fixturos and fJttings- 250/ts reducing balan¢e Fund aceountlng Uiirestricted ￿ndS can be u8ed in ac¢ordan¢e with the Charitable objectives at the dis¢r¢tion of the trustees. Restricted funds can only be used for particular restricted purposes within the obj¢cL8 of the charity. Restrictions arise when specified by the donor or when fundb are raised for panicLdar reslTl¢ted purposes. Further explanation of the nature and purpose of each fund is included in the notes to th¢ f￿ancIal statements. Hlre pur¢ha5e and leasiiig commltments Reotals paid under operating Ic&ses are charged to the Sraiemenr of Financial Acrivities on a straigbt line basis over the period of the lease. Page 5 continued.. M A B Charitabli l Tii%l for th¢ Year En(jL(I ?[) Aiiril ?{12 IIYVESI'NIII N'l- INCI)MI,: 2().4.21 IC).4.?11 Rents recLlI'¥d I X.41)0 29.4.21 2C?.4.21) Support ¢ci.%l 174,4X I 24.S.74X SUPPOR'I. cos'rs CJovLrndnLe ManJLTLt]ienl Fiii.ii)ce Raising doiiEiltoJis and l¢b¢lLjC% Other res(Trurces expend¢d Charitable LILliviliL 174.481 171,639 105,253 174.481 177.594 105.796 5.955 543 451.373 543 5.955 457,871 r4ET INC.IIM fi,l{Tr",XPD;NI)I'I'IIIIF,) Net incomL*I(cxpcnditure) i% slvur CXaTnincr Tnu¥t be a member of a lisid b(Kly. I can confimi thai l am qualificd t(1 undert41k¢ lh¢ ¢%￿mIn￿lit￿n b¢caiL%¢ l am ¢7 r¢gi%i¢r¢d rn¢tnber of IFA {Iii%lllUlc of Finlln¢ial Accounianig) wthich is onc ofthe lisied bodie%. I havc complcted my exaniination. I confirn) that no ￿￿tterS have com¢ ¢0 my Dttcnlion in conncction wtih the examinO1ioJ) giving trK Cause to believe.. 8LLounlin¥ rccor
  • J part of an independen¢ examiiiatton,. or the a¢counL¥ havc not been prepared in ac¢ordan¢¢ ihe method4 and principlc$ of the Siai¢mcnt of Recortunetjded Prn¢lic¢ for ac¢ouniing and rcpnrting bv chariiie% {applicable to ¢huriiics PT¢pttrin¥ their aLcounis LD accordance ￿'11h ilie f11kn￿¢tal Repo1(￿ SidiKlard dppIiLdble in the UK and liepublic ol Irel￿￿1 IFRS 102)). I hav¢ no con¢¢rn8 and have Lom¥ ¥Lros¥ nii othcr mallcts in conncction with the CAILminiiiiL?n 10 which ￿kn110n should be draMm in this repTrrt In order to enable a proper und¢rsiandin¥ of ih¢ ￿¢￿VnI5 io be reaihed. Akhrar I{￿sain IFA {lTrstitule of FinaiKial Accounthnis) A 11 A¢courtianL'y Sm'iL¢s Incotpnfdied Financial Aecourtlhnts 61A Blagdell Sirect she￿]eld South Yorkshire S2 SQS 21 February 2022