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2022-05-31-accounts

Registered Charity Number 1149375

Registered Company Number 08089882

Global Khatme Nubuwwat Movement Report and Accounts for the year end 31 May 2022

Global Khatme Nubuwwat Movement

Report and accounts Contents

Page
Charity and Company information 1
Trustees' Report and Statement of Directors' / Trustees' Responsibilities 2-5
Independent Examiner's report 6-7
Statement of Financial Activities and Income & Expenditure account 8-9
Statement of total recognised gains & losses and Movements in Accumulated Funds 10
Balance sheet 11
Notes to the accounts 12-16

Global Khatme Nubuwwat Movement Company Information

Directors

Muhammad Bilal Mudassir Muhammad Hafeez ur Rehman Abdul Rehman Sultani Muhammad Zaman

Accountants

Zia & Co Chartered Certified Accountants & Registered Auditors 41 Slade Lane Manchester M13 0QJ

Bankers

HSBC Bank Plc 4 Manchester Road Nelson BB9 7EG

Registered office

39 Brunswick Street Nelson BB9 9DY

Registered number 08089882

1

Global Khatme Nubuwwat Movement

The report of the trustees for the year end 31 May 2022

The trustees present their annual report and accounts for the year ended 31st May 2022. The board of trustees are satisfied with the performance of the charity during the year and the position at 31st May 2022 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations

Name, registered office and constitution of the charity

The legal registration details are :- The Registered Office is 39 Brunswick Street, Nelson BB9 9DY Charity Registration Number 1149375 The telephone number is 783036177 Email alhiramasjid@gmail.com

The full name of the charity is Global Khatme Nubuwwat Movement.

Objectives and Activities of the Charity:

Summary of main activities of the charity in relation to its objects

The main objective of the charity as set out in the company`s memorandum of association is continue to be that of advancement of islamic education anywhere in the world by the provision of financial aid and materials included but not limited to books, furniture, stationery, clothing and electronic hardware/software and also through the construction of schools, colleges, training centres and universities.

The charity carries out a wide range of activities in pursuance of its charitable objectives. The trustees consider that these activities including Hifz classes, Dars-e-nazami, Religious festivals and Islamic awareness, provide benefit both to those who participate and the wider community.

The charity activities are carried out in Labbayk Ya Rasool Masjid.

The company is limited by guarantee and is non-profit making.

Achievements and Performance of the Charity

Summary of the main achievements of the charity during the year

The main achievements of the charity during the year are successfully managing the following activities.

Hifz classes: Memorisation of the Quran is considered an important element of religious education and training. We continue to provide this facility and are pleased that this programme which continues to run successfully with over 50 students regularly attending these classes.

Dars-e-nazami classes: This is a once in a lifetime opportunity to gain scholarship, We introduced this course at our centre which is taught both in urdu and arabic language. Currently we have 10 students enrolled in this course.

2

Global Khatme Nubuwwat Movement

The report of the trustees for the year end 31 May 2022

Religious festivals: We organised the public celebration of religious festivals here at our centre mainly Eid with family and communal meal. We also celebrate Saint`s days and offer a service of thanksgiving celebrating the birth of our prophet Muhammad, peace and blessing be upon him, to whom the Quran was revealed.

Islamic awareness: To promote islamic knowledge and awareness in order to enlighten others we have distributed free islamic letrature during the year.

Structure, Governance and Management

Nature of the Governing Document and constitution of the charity

The organisation is a charitable company limited by gurantee, incorporated on 31 May 2012 and registered as charity on 18 October 2012.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

In the event of the company being wound up members are required to contribute an amount not exceeding £10.

The methods adopted for the recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purpose of the charity law and under the company`s articles are known as members of management committee.

Under the requirements of the memorandum and articles of association the members of management committee are elected to serve the charity for an indefinite period. The membership is terminated if the member dies or, if the charity, ceases to exist the membership is also terminated if the member resigns by written notice to the charity unless, after the resignation, there would be less than two members.

Financial Review

Policies on reserves

The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet three months operating costs of the charity. The operating cost at 31 May 2022 is £24,970 and the level of the reserves available to the charity is £94,880 which is more than the three months of the cost.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

The name of the Chief Executive Officer and other senior staff member(s) to whom day to day management of the charity is delegated by the charity trustees.

Muhamamd Bilal Mudassir

3

Global Khatme Nubuwwat Movement

The report of the trustees for the year end 31 May 2022

The members of the Board of Trustees of the Charity during the year ended 31st May 2022 were :-

Muhammad Bilal Mudassir Muhammad Hafeez ur Rehman Abdul Rehman Sultani Muhammad Zaman Hafiz Muhammad Farooq Shah Niaz Ul Hassan Sultan

All the directors of the company are also trustees of the charity, and their responsibilities include all the responsibilities of directors under the Companies Acts and of trustees under the Charities Acts.

The members of the Board of Trustees of the Charity at the date the report and accounts were approved were:-

Muhammad Bilal Mudassir Muhammad Hafeez ur Rehman Abdul Rehman Sultani Muhammad Zaman Hafiz Muhammad Farooq Shah Niaz Ul Hassan Sultan Mirza Inam Rubani Amar Zubair

Independent Examiner

Mr Muhammad Saeed Zia FCCA

Zia & Co Chartered Certified Accountants & Registered Auditors

41 Slade Lane Manchester M13 0QJ

4

Global Khatme Nubuwwat Movement

The report of the trustees for the year end 31 May 2022

Statement of Directors' and Trustees' Responsibilities

The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act 2011. 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.

The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 4 November 2022.

Mr Muhammad Bilal Mudassir Director

5

Global Khatme Nubuwwat Movement Independent Examiner's Report to the trustees of the charity

Report of the Independent Examiner to the trustees

on the accounts of the Charity for the year ended31 May 2022

I report on the financial statements of the Charity on 8 to 12 for the year ended 31 May 2022 which have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011. (The SORP), under the historical cost convention and the accounting policies set out on page 13.

Respective responsibilities of trustees and examiner

As described on page 4, the Charity's trustees, who are also the directors of the company for the purposes of company law, are responsible for the preparation of the financial statements.

The trustees are satisfied that the audit requirement of Section 144(1) of the Act does not apply and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to section 476 of the Companies Act 2006, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit under company law, or otherwise, and is eligible for independent examination, it is my responsibility to:-

a) examine the accounts under section 145 of the Act;

b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;

c) to state whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales setting out the duties of an independent examiner issued by the Charity Commissioners under section 145(5)(b) of the Act) in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.

6

Independent Examiner's Statement, report and opinion

Subject to the limitations upon the scope of my work as detailed above , in connection with my examination , I can confirm that

1) In accordance with Regulation 31 of The Charities (Accounts and Reports) Regulations 2015, (The Regulations) the accounts of this incorporated charity are not required to be audited under Part 16 of the Companies Act 2006;

2) this is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b) of that section which are applicable;

and that, no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements

(i) to keep accounting records in accordance with section 386 of the Companies Act 2006;

(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and;

(iii) that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities

The Examiner's relevant professional qualification or body is:

The Association of Chartered Certified Accountants (ACCA)

Mr Muhammad Saeed Zia FCCA

Zia & Co Chartered Certified Accountants & Registered Auditors

41 Slade Lane Manchester M13 0QJ

The date upon which my opinion is expressed is :- 4 November 2022

7

Global Khatme Nubuwwat Movement Statement of Financial Activities for the year end 31 May 2022

**Unrestricted ** Restricted Total Last Year
Funds Funds Funds Total Funds
Notes 2022 2022 2022 2021
£ £ £ £
Incoming resources from generated funds
Revenue grants, donations and legacies- individuals 22,810 - 22,810 8,132
HMRC JRS grants 2,631 - 2,631 28,383
Gift Aid Claim- HMRC - - - -
Voluntary Income 3 25,441 - 25,441 36,515
Other Incoming Resources - - - -
Total incoming resources 25,441 - 25,441 36,515
Costs of charitable activities 24,069 - 24,069 39,095
Governance costs 900 - 900 900
Total resources expended 24,969 - 24,969 39,995
Net incoming resources/(net outgoing resources)
before transfers between funds 472 - 472 (3,480)
Gross transfers between funds - - - -
Net incoming resources/(net outgoing resources) before
Other recognised gains and losses 472 - 472 (3,480)
Other recognised gains and losses
Net movement in funds 472 - 472 (3,480)
Reconciliation of funds
Total funds brought forward 94,410 - 94,410 97,890
Total Funds carried forward 94,882 - 94,882 94,410

The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page 11 as required by the SORP.

All activities derive from continuing operations

The notes on pages 12 to 16 form an integral part of these accounts.

8

Global Khatme Nubuwwat Movement Statement of Financial Activities

for the year end 31 May 2022

Income and Expenditure Account as required by the Companies Act

Turnover
Direct costs of turnover
Gross surplus/(deficit)
Governance costs
Operating surplus/(deficit)
Income from shares in subsidiaries
Surplus/(deficit) on ordinary activities before tax
Surplus/(deficit) for the financial year
Gift Aid Payments
Retained surplus/(deficit) for the financial year
2022
£
25,441
24,069
1,372
900
472
-
472
472
-
472
2021
£
36,515
39,095
(2,580)
900
(3,480)
-
(3,480)
(3,480)
-
(3,480)

All activities derive from continuing operations

The notes on pages 12 to 16 form an integral part of these accounts.

9

Global Khatme Nubuwwat Movement Statement of Financial Activities

for the year end 31 May 2022

Statement of Total Recognised Gains and Losses
for the year end 31 May 2022
2022
Excess of Expenditure over income before realisation of assets
472
Profit per Profit and Loss account
472
Net Movement in funds before taxation
472
Movements in revenue and capital funds
for the year end 31 May 2022
Revenue accumulated funds
Unrestricted Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
Accumulated funds brought forward
94,410
-
94,410
Recognised gains and losses before transfers
472
-
472
94,882
-
94,882
Closing revenue accumulated funds
94,882
-
94,882
Summary of funds
Designated Unrestricted Restricted
Total
Funds
Funds
Funds
Funds
2022
2022
2022
2022
Revenue accumulated funds
-
94,882
-
94,882
2021
(3,480)
(3,480)
(3,480)
Last year
Total Funds

2021

£
97,890
(3,480)
94,410
94,410
£
Last Year
Total Funds

2021
94,410

The statement of changes in resources applied for fixed assets for Charity use is shown in the notes to the accounts

The notes on pages 12 to 16 form an integral part of these accounts.

10

Global Khatme Nubuwwat Movement Company Number 08089882 Balance Sheet as at 31 May 2022

2022
Fixed assets
Tangible assets
6
208
Investment property
7
91,713
Total fixed assets
91,921
Current assets
Debtors
9
53,600
Cash at bank and in hand
7,083
Total current assets
60,683
Creditors:-
amounts due within one year
10
(57,723)
Net current assets
2,960
Total assets less current liabilities
94,881
Net assets excluding pension asset / liability
94,881
Net assets including pension asset / liability
94,881
The funds of the charity :
Unrestricted income funds
Unrestricted revenue accumulated funds
94,881
Total unrestricted funds
94,881
Total charity funds
94,881
2021
278
91,713
91,991
53,600
9,328
62,928
(60,509)
2,419
94,410
94,410
94,410
94,410
94,410
94,410

The directors are satisfied that for the year ended on 31 May 2021 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and tha member or members have required the company to obtain an audit of its accounts for the year in question accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 201 the accounts have been examined by an Independent Examiner whose report appears on page 6 to 7.

The director(s) acknowledge their responsibility for complying with the requirements of the Companies Ac 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 200 applicable to companies subject to the small companies regime and in accordance with the FRS102 SOR

The accounts have been prepared in accordance with the special provisions relating to small companies in Part VII of Companies Act 1985 and in accordance with the FRS 102.

Mr Muhammad Bilal Mudassir

Director Approved by the board of trustees on 4 November 2022

11

Global Khatme Nubuwwat Movement Notes to the Accounts for the year end 31 May 2022

1 Accounting policies

Basis of preparation of the accounts

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011.

Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.

The charity has taken advantage of the exemption in the FRS 102 from the requirement to produce a cash flow statement.

The particular accounting policies adopted are set out below.

Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention.

The charity is entirely dependent on continuing grant aid and as a consequence the going concern basis is also dependent on the continuing grant aid.

Incoming Resources

Incoming resources are accounted for on a receivable basis deferred as described below where appropriate.

Except as described under the 'Deferred Income' accounting policy all grants, including grants for the purchase of fixed assets , are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Investment Income

Bank interest is included in the income and expenditure account on a receivable basis

Deferred income

In accordance with the SORP grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

12

Global Khatme Nubuwwat Movement Notes to the Accounts for the year end 31 May 2022

Resources Expended

Costs of generating funds

There are no costs that are attributable to the generating of funds.

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.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity,and includes its Independent Examiners's fee.

Allocation of costs within types of resources expended

The methods and principles for the allocation and apportionment of all costs between the different activity categories of resources set out above are :-

The charity's operating costs include staff costs, rent and other related costs. Such costs are allocated between types of resources expended and between charitable expenditure and management and administration on the basis of estimates made by the directors.

Resources expended include attributable VAT which cannot be recovered.

Unrealised and realised gains

Realised gains and losses are included in the accounts on the date at which a contractual obligation is entered into.

Unrealised gains and losses are computed by reference to the market value of the investments at the balance sheet date, compared to the brought forward cost or valuation, and gains and losses arising on similar categories of investments are netted off.

Investments held by the charity

Charities are exempt from the full provisions of SSAP19. However, the trusteees have adopted a policy that investment property is revalued on the basis of the best estimate of the trustees on an annual basis and any surplus or deficit is transferred to revaluation reserves. No depreciation is provided on the investment property

Fixed assets and depreciation

All tangible fixed assets,are stated at cost less depreciation.

Items of less than £100 are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives.

Fixtures and Fittings 15% reducing balance Plant and machinery 25% reducing balance

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company , and is therefore included in the relevant costs in the Statement of Financial Activities.

13

Global Khatme Nubuwwat Movement Notes to the Accounts for the year end 31 May 2022

Operating leases

Rentals payable in respect of operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities as incurred.

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

2 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

3 Surplus/(deficit) for the financial year 2022 2021
£ £
This is stated after crediting :-
Revenue Turnover from ordinary activities 25,441 36,515
and after charging:-
Depreciation of owned fixed assets 70 92
Pension costs 187 448
Reporting Accountant fees 900 900

4 Analysis of grants payable in furtherance of the charity's objects

The grants paid to Dar ul Uloom Jamia Rehmania Razwiyyah, Pakistan totalling to £ Nil during the year ending to 31 May 2021 (£ Nil Y/E 31 May 2020) in furtherance of the charity`s objective.

5
Staff Costs and Emoluments
2022
£
Gross Salaries
20,445
Pension Contributions
187
20,632
Numbers of full time employees or full time equivalents
2022
Average number of employees during the year
6
There were no fees or other remuneration paid to the trustees.
There were no employees with emoluments in excess of £60,000 per annum.
2021
£
34,147
448
34,595
2021
7

14

Global Khatme Nubuwwat Movement Notes to the Accounts for the year end 31 May 2022

6 Tangible functional fixed assets

6 Tangible functional fixed assets
£
Asset cost, valuation or revalued amount
At 1 June 2021 2,808
At 31 May 2022 2,808
Accumulated depreciation and impairment provisions
At 1 June 2021
Depreciation on revaluation
Charge for the year
2,530
-
70
At 31 May 2022 2,600
Net book value
At 31 May 2022
208
At 31 May 2021 278
7 Fixed Asset Investments
Valuation
Market value at 1 June 2021
Net unrealised gain/(loss)
Property
Listed
Unlisted
Investments
Investments
Investments
£
£
£
91,713
-
-
2022
Total
£
91,713
Market value at 31 May 2022 91,713
-
- 91,713
Cash held by investment advisors -
Total Investments including cash
At 31 May 2022
91,713
Total Investments including cash
At 1 June 2021
91,713
Analysis of investments between
Investment assets outside the UK
UK investments and investments outside the UK
Property
Listed
Unlisted
Investments
Investments
Investments
-
-
-
2022
Total
-
Total market value 91,713
-
- 91,713
Investment assets in the UK Property
Listed
Unlisted
Investments
Investments
Investments
91,713
-
-
2021
Total
91,713
Total market value 91,713
-
- 91,713

8 Associates

Jamia Rehmania Razwiyyah is an associated undertaking of this charity and its registered office is at Bradshaw Street, Nelson BB9 0BH.

15

Global Khatme Nubuwwat Movement Notes to the Accounts for the year end 31 May 2022

9
Debtors
Amounts due from associated undertakings
Other Debtors
10 Creditors: amounts falling due within one year
Accrued expenses
PAYE and NI
Wages Due
Director`s Account
Unpaid Pension Contributions
11 Analysis of the Net Movement in Funds
Net movement in funds from Statement of Financial Activities
Net movement in funds available for future activities
2022
£
28,500
25,100
53,600
2022
£
913
2,431
4,114
49,859
118
57,723
2022
£
472
472
2021
£
28,500
25,100
53,600
2021
£
913
2,622
5,750
50,859
77
60,509
2021
£
(3,480)
(3,480)

The net resources applied on functional fixed assets and the net investment in programme related investments represents the cost of additions less proceeds of any disposals.

12 Particulars of Individual Funds and analysis of assets and liabilities representing funds

At 31 May 2022
Tangible Fixed Assets
Investments at valuation
Fixed asset investments
Current Assets
Current Liabilities
At 1 June 2021
Tangible Fixed Assets
Investments at valuation
Fixed asset investments
Current Assets
Current Liabilities
Unrestricted
funds
£
208
91,713
60,683
(57,723)
94,881
£
Unrestricted
funds
278
91,713
62,928
(60,509)
94,410
Designated
funds
£
-
-
-
-
-
£
Designated
funds
-
-
-
-
-
Restricted
funds
£
-
-
-
-
-
£
Restricted
funds
-
-
-
-
-
Total
Funds
£
208
91,713
60,683
(57,723)
94,881
£
Total
Funds
278
91,713
62,928
(60,509)
94,410

13 Endowment Funds

The charity had no endowment funds in the year ended 31 May 2022.

14 Share Capital

The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding ten pounds as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

There are 5 members of the company.

16