2023-03-31-accounts

Hidayyah Trust

Registered Charity Number: 1149234

Statements forthe period ended

I March 31

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Hidayyah Trust

Report of the Trustees for the period ended 31 March 2023

The trustees present their annual report and unaudited financial statements for the period ended 31 March 2023 and confirm they comply with Charities Act 1993, as amended by Charities Act 2006 the trust deed and the Charities SORP 2005.

Reference and Administrative Information

Charity Name	Hidayyah Trust
Charity Registration Number	1149234
Principal Office	260 Poplar Road
	London
	E140BB
Custodians	Mohammed Saifur Rahman
Principal Administrators	Mohammed Saifur Rahman
Trustees	Mohammed Saifur Rahman
	Mohammed Alimur Rahman
	Aysha Khatu n
Accountants	Shahidullah & Co
	299A
	Bethnal Green Road
	E26AH
Bankers	Natwest Bank PLC
	403 Bethnal Green Road
	London
	E20AF

HidayyahTrust

Structure, governance and management

Governing document

Hidayyah Trust is constituted as a charitable trust registered with Charity Commission on 5 October 2012 under charity registration number 1 149234. The declaration of trust is made on the 30th September 2012.

Organisational structure

The charity trustees are responsible for the general control and management of the charity The trustees give their time freely and receive no remuneration or any other financial benefits

The trustees meet together as a body monthly and are responsible for all decisions taken in relation to running the charity and the community facilities and activities provided by the charity.

Objectives

The objectives of the charity are set out in the charity's trust deed and are summarized as follows

To advance the Islamic faith for the benefit of the public

To further or benefit the residents of Poplar and the neighborhood, without distinction of sex, sexual orientation. race or of political. religious or other opinions by associating together the said residents and the local authorities, voluntary and other organizations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions oflife forthe residents.

In furtherance of these objects but not otherwise, the trustees shall have power:

To establish or secure the establishment of a community center and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a center for activities promoted by the charity infurtherance af the above objects.

The promotion of religious harmony for the public benefit by

• i) Promoting knowledge and mutual understanding between different religious groups ii) Advancing education and raising awareness about different religious groups to promote good relations between persons of different racial groupsl

iii) Working towards the elimination of discrimination on the grounds of religion

In furtherance of the said objects but not otherwise the Trustees shall have the following powers:-

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Hidayyah Trust

• i) To employ and pay any person or persons to supervise, organize and carry on the works authorized by thee Trustees and employers of staff to make all reasonable and necessary provision for the payment of pensions and superannuation to or on behalf of employees and their widows arid dependents.

• ii) To raise funds and invite and receive contributions from any individual or organist ion whatsoever by way of loan subscription. donation. gift or otherwise PROVIDED THAT the Trustees shall not undertake any permanent trading activities operating in similar charitable fields and to exchange information and advice.

• iii) To co-operate and collaborate with other voluntary bodies and statutory authorities operating in similar charitable fields and to exchange information and advice

• lv) To establish and operate both current account and deposit accounts with bankers in the name of the Trust PROVIDED THAT cheques drawn on such accounts shall not be signed by less than two Trustees.

• v) To purchase. take on lease, or in exchange hire of otherwise acquire any property and any rights and privileges necessary for the attainment of the said objects and to contract, maintain and alter any buildings or erections as necessary for the said objects.

• vi) To make regulations for the management of any property which may be acquired.

• vii) Subject to such other consents as may be required by the law to sell. let or mortgage. dispose of or turn to account all or any of the property. or assets of the Trust

• vin) To invest Trust monies not immediately required for the said objects in or upon such investments or securities or property as are authorized by the terms of the deed.

• ix) To arrange and provide for on or join in arranging and providing for the holding of exhibition, meetings, lectures. seminars and training courses

• x) To do all such other lawful things as are necessary for the attainment of the said objectsC

Activities and achievements

How our activities deliver public benefit

A wide range of activities are carried out in pursuance of its charitable aims. The trustees consider that these activities. summarized below, provide benefit both to those who worship at our Mosque and the wider community of Poplar.

Religious activities

The center provides facilities for prayers and other activities associated with the Muslim faith During the year under review we offer a range of religious services and activities. This is available for the community as a whole

Community activity

The charity work with the youth in the community. offering activities, classes and promote anti drug/gun/knife crime.This helps reduce anti-socialbehavior.

To welcome all local residents (Muslim and non-Muslim) to attend classes, gatherings and conferences. This will promote interfaith and allow all people in society to accept all religions, it will also stop religious hatred, extremism and radicalization.

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Hidayyah Trust

Principalfunding sources

The principal sources of funds for the center are donations from local residents and parents paying fortheir children tuition

Statement of Trustees' responsibilities

Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards(UK GAAP)

The applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources of charity for that period. In preparing the financial statements. the trustees are required to:

Select suitable accounting policies and then apply them

consistentlyl observe the methods and principles inthe Charities SORP

Make judgments and estimates that are responsible and prudentl

State whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in financial statements=

Prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will not continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that financial statements comply with the Charities Act 1993, The Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence taking responsible steps for the prevention and detection of fraud and other irregularities

The trustees for the purpose of charity law who served during the year and up to the date of this reportare set futon page 1

Approved by the trustees and signed on its behalf by

Mohammed Saifur Rahman PresidentofTrustees

9thNovember2023

Hidayyah Trust

Statement of FinanciaIActivities

Forthe period 01Apri12022 to 31March 2023

		Unrestricted	Restricted	Total	Total
		Funds	Funds	31.03.23	31.03.22
		£	£	£	£
Incoming resources
Incoming resources from generated
funds:	( Note 3)
Fees Hall Hire		42,933 21,000	42,993 21,000	37,364 21,000	35,658 22,706
		63,933	63,933	63,933	58.364
Activities for generating funds
Income resources from charitable
activities
Total incoming resources		63,933	63,933	63.933	58.364
Resourcesexpended
Costofgenerating funds
Charitable activities	I Note 4)	70,132		70,132	58,364
Governance costs
Totalresourcesexpended		70,132		70.132	58.364
Net movement in funds		16199)		(6199)	4962
Reconciliation offunds
Total funds brought forward		16,035		16,035	11,073
Total funds carried to rwa rd		9,836		9,836	16,035

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Hidayyah Trust

Balance Sheet as at 31 March 2023

		2023		2022
		£	£	£	£
Fixed assets
Tangible assets	INote 6)		551		551
Cu rrent assets:
Cash at bank andin hand				15,484
Prepayments	I Note 71
TotalCurrent assets		6,284		15,484
Currentliabilities
Creditors falling due within one year( Note 8 )		(699)		700
Net current assets			8,585		14,784
Net assets(total current	assets less current
liability)			9,836		16,035
Thefunds ofthe charity
Unrestricted funds
General funds
Capitaland Reserve(Profit & Loss Accounts)			9,836		16,035
restricted income funds
Totalcharityfunds			9,836		16,035

The notes at pages 8 to I Iform part of these accounts Approved by the trustees on date and signed on their behalf by:

r '"b'c.&;:£,-", ISfi61i:iiiiti8d Saifur Rahman President of Trustees

9;' November 2023

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Hidayyah Trust

Notes to financial statements

Accounting policies ja) Basis ofpreparatian

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities(SORP 2005) issued in 2005 and applicable UK Accounting Standards and the Charities Act 1 993.

lb) Fundsstructure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal at any time and under the terms for public collection of Zakat in accordance with the teachings of Islam.

lc) Incoming resources

All incoming resources are recognized once the charity has entitlement to the resources. it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of donations at Friday prayers and grants, and is included in full in the statement of Financial Activities when receivable. Grants. where entitlement is not conditional on the delivery of a specific performance by the charity. are recognized when the charity becomes unconditionally entitled to the grant

Incoming resources from grants, where there are performances or services deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided are in the nature of professional services where a fee would otherwise be charged, in which the donated service is valued at their chargeable rate.

Investment income is included when receivable.

Incoming resources from charitable trading activity is accounted for when earned.

(d) Resources expended

Liabilities are recognized as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

(e) Irrecoverable VAT

• Irrecoverable VAT is charged against the category of resources expended for which it was incurred

• (f) Allocation of overhead and support costs

Supports costs include administrative cost for charitable activities

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Hidayyah Trust

(g) Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.

(h) Tangible fixed assets and depreciation

All assets costing more than £500 are capitalized and at historic cost. Fixed assets are stated at cost less accumulated depreciation. The freehold property is valued at historic costand ins notdepreciated.

Asset category Annual rate Freeholdlandand buildings nil Fixtures andfittings 15%

1. Related party transactions and trustees' remuneration Trustees received no emoluments (2023 fnil)

3 Incoming resources from voluntary income

3 Incoming resources from voluntary income
	Unrestricted	Restricted
	funds	funds
	£	£
Tuition fee and hall hire and other income	63.933
Total	63.933

Hidayyah Trust

4. Charitable activities support costs

4. Charitable activities support costs
	Charitable
	activities
	£
Wages and salaries (including Employer NIC) Premises Costs	13,724 50.000
Water rates	528
Sundry expenses	1 1
Repairs and maintenance	77
Printing and stationery & book	1.074
Telephone	462
Light and Heat	3,556
Accountancy	700
Depreciation on FF & equipment General Insurance	0.00
Fire & security	0.00
	70:]3}

5. Corporation tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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Hidayyah Trust

6 . Fixed Assets: Tangible assets

6 . Fixed Assets: Tangible assets
	Fixtures
	andfittings	Total
	£	£
Cost/value
At I April 2022	9,569	9,569
Additions
Disposals
At 31 March 2023		9,569
Depreciation At 01 April 2022	9,018	9,018
Charge for year
Disposals
At 31 March 2023	9,018	9,018
Net Book Value	551	551
r'tlAoinn[2alaoa+Q4RJ]arphOn')Q
7. Analysis ofdebtors
				2022
				£
Prepayments				0
8. Analysis ofcreditors				2022
				£
Accruals				700
9. Analysis of net assets between funds
	Un restricte d		Restricted	Total
		funds	funds	2023
		£	£		£
Fixed assets		551		551
Current assets		8,585		8,585
Less Current liabilities		700		700
		9,836		9,836
10, Analysis of charitable funds
	Balance	Incoming	Resour	Fund
Analysis of Fu nd movements	b/fwd £	resources £	expen ded	c/fwd £
Un restricted fu nds :			£
Unrestricted generalfunds	16,035	63.933	(70,132)	9,836

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Hidayyah Trust

Independent Examiner's Report to trustees/members of Hidayyah Trust.

We have examined the financial statements for the period 01 April 2022 to 31 March 2023 found on pages 6 to ll which have been prepared on the basis of historic cost. The Trustees have confirmed that they do not hold any restricted funds and that all the funds are available to meet the charity's objectives.

Respective Resoonslbilities of Trustees and Examiner

The charity's trustees consider that an audit is not required for this year (under section 43 (2) of the Charities Act 1993) and that an Independent examination is needed

ltisourresponsibilityto:

• Examine the accountsl

• Follow the procedures laid down in the General Directories given by the Charity Commissions and

State whether particular matters have come to our attention.

Basis of Independent Examiner's Statement

Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.

Independent Examineljg Statement

In the course of our examination, no matter has come to our attention:

• } Which gives us reasonable cause to believe that in, any material respect. the trustees have not met the requirements to ensure that proper accounting records are kept (in accordance with section 41 of the Act) and accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Acts

• ; To which. in our opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached

• 3 To cause us to believe that the accounts do not accord with the records

For emohasis

The Independent Examination carried out and reported on has been done TOTALLY FREE OF CHARGE. The accounting fees contained within the accounts solely relate to working preparation

Independent

FCCA

Relevant professional qualification or body: ACCA Address: 299A Bethnal Green Road. London, E2 6AH

Date: 9th November 2023

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Hidayyah Trust

Approval ofAccounts

We hereby approve the attached accounts for the period ended 31 March 2022 and confirm that

we have supplied all the Information and explanations required for these accounts

f ..z Mohammed Saifur Rahman President ofTrustees

9tll November 2023

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