REGISTERED CHARITY NUMBER: 1154046
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 July 2024
for
Al-Hijrah Trust
Locke Williams Associates LLP Chartered Accountants Studio 2 50-54 St Pauls Square Birmingham West Midlands B3 1QS
Al-Hijrah Trust
Contents of the Financial Statements for the Year Ended 31 July 2024
| Page | ||
|---|---|---|
| Report of the Trustees | 1 to | 3 |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Balance Sheet | 6 | |
| Cash Flow Statement | 7 | |
| Notes to the Cash Flow Statement | 8 | |
| Notes to the Financial Statements | 9 to | 16 |
Al-Hijrah Trust
Report of the Trustees for the Year Ended 31 July 2024
The trustees present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's constitution defines the charity's objects as being to:
-
To advance the Islamic religion anywhere in the world for the benefit of the public through the holding of prayer meetings, lectures, producing and/or distributing literature on the Islamic faith to enlighten others about the Islamic faith.
-
The prevention or the relief of poverty anywhere in the world by providing grants, items and services to the individuals in need and/or charities, or other organisations working to prevent or relieve poverty.
-
For the public benefit to promote education at every level, anywhere in the world, in such ways as the charity trustees think appropriate.
Public benefit
In setting these objectives and aims, the trustees have given due regard to the guidance published by the Charity Commission on Public Benefit.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity has continued to provide services and carry out activities for the local community.
Mosque
The Mosque continued to be well attended through the year for both daily prayers and Friday congregational prayers. We had a very successful Ramadhan with many people attending the mosque for evening and night-time prayers and there was a good response to fundraising appeals for the mosque extension.
Building work to add another storey to the mosque is ongoing.
A regular programme of religious and educational talks has been carried out as well as educational and social activities for local women and children.
Madrasah
The Madrasah remained popular throughout the year with approximately 300 children. We have focussed on improving the provision of teaching and learning using the new syllabus which includes Quran, Arabic and Islamic Studies.
The neighbourhood in which the madrasah is based is a challenging one, with very high youth unemployment and youth crimes being a daily reality. The madrasah aims to steer the children into adolescence with the skills and outlook to manage these challenges.
Scouts
Al-Hijrah registered with the Scouts Association as the 331 Birmingham Scouts and started our Scouts program in June 2022. The Scouts programme has gradually expanded and we now cater for the full age range of children aged 4 to 18 years (Squirrels, Beavers, Scouts and Explorers).
Tuition Project
The tuition project was discontinued in December 2024 due to small numbers attending.
Food Bank
The Food Bank continued to expand its services to larger numbers. We have been successful in applying for larger amounts in grants from various charities to support the provision of food and essential items for those who are struggling with the cost-of-living crisis. recruited a good bank of volunteers to run it initially and have applied for grants
Page 1
Al-Hijrah Trust
Report of the Trustees for the Year Ended 31 July 2024
FINANCIAL REVIEW
Financial position
During the year, the charity raised £333,021 in donations and grants, of which £211,706 were raised for specific purposes, a further £126,451 from Madrasah fees and £285,105 in rental income. Total income for the year was £775,156 (2023 £733,212).
The charity spent a total of £405,898 on its charitable activities (2023 £405,172). It also spent £290,432 on capital additions to its charitable buildings.
Reserves policy
Total unrestricted funds at 31 July 2024 were £1,080,681 (2023 £829,115). Of these, £509,041 were 'free reserves'. Free reserves are reserves which do not include restricted funds or funds tied up in the fixed assets.
Total restricted reserves at 31 July 2024, being reserves of income given for specified purposes, were £473,387 (2023 £355,695). Further details of these reserves are given in the notes to the financial statements.
FUTURE PLANS
We hope to complete the majority of the mosque extension in the coming year.
We are hoping to continue expanding on our current activities especially for women and young people.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is governed by its governing document, registered on 2 October 2013 and amended on 11 December 2020.
Charity constitution
The Charity is constituted as a Charitable Incorporated Organisation (CIO), as a body corporate under Part 11 of the Charities Act 2011 on the 02 Oct 2013. The CIO registered with the Charity Commission on the same day.
Organisational structure
Trustees are legally responsible for the governance and management of the charity. Trustees are responsible of setting strategies and policies for ensuring these are implemented.
Risk management
The trustees have considered the major risks to which the charity is exposed and have reviewed potential risks. Systems and procedures have been put in place to manage the risks and to mitigate any adverse outcomes.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1154046
Principal address
Al-Hijrah Trust 71 Hob Moor Road Birmingham West Midlands B10 9AZ
Trustees
Dr M Hanif N Mahmood N Tahir
Page 2
Al-Hijrah Trust
Report of the Trustees for the Year Ended 31 July 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Locke Williams Associates LLP Chartered Accountants Studio 2 50-54 St Pauls Square Birmingham West Midlands B3 1QS Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. Dr M Hanif - Trustee
Page 3
Independent Examiner's Report to the Trustees of Al-Hijrah Trust
Independent examiner's report to the trustees of Al-Hijrah Trust
I report to the charity trustees on my examination of the accounts of Al-Hijrah Trust (the Trust) for the year ended 31 July 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
David Williams FCA FCCA
Locke Williams Associates LLP Chartered Accountants Studio 2 50-54 St Pauls Square Birmingham West Midlands B3 1QS 15 May 2025 Date: .............................................
Page 4
Al-Hijrah Trust
Statement of Financial Activities for the Year Ended 31 July 2024
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 4 Charitable activities Investment income 3 Other income Total EXPENDITURE ON Charitable activities 5 Charitable activities NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
31.7.24 Unrestricted Restricted Total fund funds funds £ £ £ 121,314 211,706 333,020 133,810 - 133,810 285,713 - 285,713 22,612 - 22,612 563,449 211,706 775,155 311,883 94,014 405,897 251,566 117,692 369,258 829,115 355,695 1,184,810 1,080,681 473,387 1,554,068 |
31.7.23 Total funds £ 353,500 181,508 164,139 34,065 733,212 405,172 328,040 856,770 1,184,810 |
|---|---|---|
The notes form part of these financial statements
Page 5
Al-Hijrah Trust
Balance Sheet 31 July 2024
| Notes FIXED ASSETS Tangible assets 10 CURRENT ASSETS Cash at bank CREDITORS Amounts falling due within one year 11 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 12 NET ASSETS FUNDS 13 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund £ 571,640 640,183 (13,642) 626,541 1,198,181 (117,500) 1,080,681 |
Restricted funds £ 293,972 179,415 - 179,415 473,387 - 473,387 |
31.7.24 Total funds £ 865,612 819,598 (13,642) 805,956 1,671,568 (117,500) 1,554,068 1,080,681 473,387 1,554,068 |
31.7.23 Total funds £ 595,826 739,089 (15,105) 723,984 1,319,810 (135,000) 1,184,810 829,115 355,695 1,184,810 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
==> picture [89 x 40] intentionally omitted <==
.............................................
M Hanif - Trustee
The notes form part of these financial statements
Page 6
Al-Hijrah Trust
Cash Flow Statement for the Year Ended 31 July 2024
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash (used in)/provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
31.7.24 £ 370,333 370,333 (290,432) 608 (289,824) 80,509 739,089 819,598 |
31.7.23 £ 350,037 350,037 - 117 117 350,154 388,935 739,089 |
|---|---|---|
The notes form part of these financial statements
Page 7
Al-Hijrah Trust
Notes to the Cash Flow Statement for the Year Ended 31 July 2024
1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| 31.7.24 | 31.7.23 | |||
|---|---|---|---|---|
| £ | £ | |||
| Net income for the reporting period (as per the Statement of | ||||
| Financial Activities) | 369,258 | 328,040 | ||
| Adjustments for: | ||||
| Depreciation charges | 20,646 | 28,159 | ||
| Interest received | (608) | (117) | ||
| Decrease in debtors | - | 849 | ||
| Decrease in creditors | (18,963) | (6,894) | ||
| Net cash provided by operations | 370,333 | 350,037 | ||
| 2. | ANALYSIS OF CHANGES IN NET FUNDS | |||
| Net cash | At 1.8.23 £ |
Cash flow £ |
At 31.7.24 £ |
|
| Cash at bank and in hand | 739,089 | 80,509 | 819,598 | |
| 739,089 | 80,509 | 819,598 | ||
| Total | 739,089 | 80,509 | 819,598 | |
The notes form part of these financial statements
Page 8
Al-Hijrah Trust
Notes to the Financial Statements for the Year Ended 31 July 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
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 costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Freehold property Straight line over 50 years - Fixtures and fittings Straight line over 5 years
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Assets under construction are not depreciated until they are brought into use.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 9
Al-Hijrah Trust
Notes to the Financial Statements - continued for the Year Ended 31 July 2024
1. ACCOUNTING POLICIES - continued
Taxation
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
2. DONATIONS AND LEGACIES
| Donations Grants Grants received, included in the above, are as follows: Islamic Relief Action for Humanity Birmingham City Council Birmingham Council of Faiths |
31.7.24 £ 297,140 35,880 333,020 31.7.24 £ 30,880 - 5,000 - 35,880 |
31.7.23 £ 320,280 33,220 353,500 31.7.23 £ 16,365 13,225 2,880 750 33,220 |
|---|---|---|
Page 10
Al-Hijrah Trust
Notes to the Financial Statements - continued for the Year Ended 31 July 2024
3. INVESTMENT INCOME
| 3. | INVESTMENT INCOME | |||
|---|---|---|---|---|
| 31.7.24 | 31.7.23 | |||
| £ | £ | |||
| Rents received | 285,105 | 164,022 | ||
| Savings account gains | 608 | 117 | ||
| 285,713 | 164,139 | |||
| 4. | INCOME FROM CHARITABLE ACTIVITIES | |||
| Activity | 31.7.24 £ |
31.7.23 £ |
||
| Madrasah fees | Charitable activities | 126,451 | 159,428 | |
| Projects income | Charitable activities | 3,479 | 16,545 | |
| Scouts income | Charitable activities | 3,880 | 5,535 | |
| 133,810 | 181,508 | |||
| 5. | CHARITABLE ACTIVITIES COSTS | |||
| Charitable activities | Support costs (see note 6) £ 405,897 |
|||
| 6. | SUPPORT COSTS | |||
| Charitable activities | Direct costs £ 405,897 |
|||
| The cost of the Independent Examination of the annual accounts was £1,320 (2023 £1,200). | ||||
| Support costs, included in the above, are as follows: | ||||
| Wages | 31.7.24 Charitable activities £ 155,058 |
31.7.23 Total activities £ 150,758 |
||
| Social security | (181) | - | ||
| Pensions | 711 | 752 | ||
| Rates and water | 19,707 | 5,461 | ||
| Insurance | 7,450 | 7,046 | ||
| Light and heat | 50,285 | 35,956 | ||
| Telephone and fax | 3,091 | 2,759 | ||
| Printing, postage and stationery | 3,401 | 2,190 | ||
| Sundries | 456 | 2,839 | ||
| Repairs and maintenance | 18,112 | 17,129 | ||
| Accountancy | 2,864 | 1,482 | ||
| Projects expenditure | 20,300 | 15,473 | ||
| Planning fees etc | 2,869 | 38,763 | ||
| Equipment, books etc | 2,111 | 6,699 | ||
| Carried forward | 286,234 | 287,307 |
Page 11
Al-Hijrah Trust
Notes to the Financial Statements - continued for the Year Ended 31 July 2024
6. SUPPORT COSTS - continued
| Brought forward Donations Depreciation of tangible and heritage assets Legal fees |
31.7.24 Charitable activities £ 286,234 99,017 20,646 - 405,897 |
31.7.23 Total activities £ 287,307 73,020 28,159 16,686 405,172 |
|---|---|---|
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.
Trustees' expenses
Trustees expenses totalling £657 were reimbursed to one trustee in the year, who paid for various items of expenditure on the charity's behalf.
8. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Employees No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 160,586 Charitable activities Charitable activities 181,508 Investment income 164,139 Other income 34,065 Total 540,298 |
31.7.24 £ 155,058 (181) 711 155,588 31.7.24 24 Restricted funds £ 192,914 - - - 192,914 |
31.7.23 £ 150,758 - 752 151,510 31.7.23 27 Total funds £ 353,500 181,508 164,139 34,065 733,212 |
||
|---|---|---|---|---|
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
EXPENDITURE ON
Page 12
Al-Hijrah Trust
Notes to the Financial Statements - continued for the Year Ended 31 July 2024
| 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds £ £ Charitable activities Charitable activities 292,148 113,024 NET INCOME 248,150 79,890 RECONCILIATION OF FUNDS Total funds brought forward 580,965 275,805 TOTAL FUNDS CARRIED FORWARD 829,115 355,695 10. TANGIBLE FIXED ASSETS Fixtures Freehold and property fittings £ £ COST At 1 August 2023 700,000 70,796 Additions 290,432 - At 31 July 2024 990,432 70,796 DEPRECIATION At 1 August 2023 112,000 62,970 Charge for year 14,000 6,646 At 31 July 2024 126,000 69,616 NET BOOK VALUE At 31 July 2024 864,432 1,180 At 31 July 2023 588,000 7,826 |
Total funds £ 405,172 328,040 856,770 1,184,810 Totals £ 770,796 290,432 1,061,228 174,970 20,646 195,616 865,612 595,826 |
|---|---|
Page 13
Al-Hijrah Trust
Notes to the Financial Statements - continued for the Year Ended 31 July 2024
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|---|
| 31.7.24 | 31.7.23 | ||
| £ | £ | ||
| Other creditors | 13,642 | 15,105 | |
| 12. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Other creditors |
31.7.24 £ 117,500 |
31.7.23 £ 135,000 |
The accounts include Qarde Hasan of £117,500 (2023:£135,000) as long-term liabilities. These represent historic interest free loans given to the previous Al Hijrah Trust (charity no: 1018850) and now transferred to the new Al Hijrah CIO entity (charity no: 115046). £17,500 was repaid in the year.
The records supporting many of these old liabilities is weak, as it was lost when the Al Hijrah school was taken over by the Independent Executive Board (IEB) in 2014. Work is ongoing to rectify these records.
13. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Mosque extension fund Yemen Sound system Afghanistan Appeal IFCharity Appeal Pakistan Floods Appeal Turkey Earthquake Appeal TOTAL FUNDS |
At 1.8.23 £ 829,115 255,632 544 5,516 173 2,331 101 91,398 355,695 1,184,810 |
Net movement in funds £ 251,566 124,616 - (1,180) (173) 84,485 (101) (89,955) 117,692 369,258 |
At 31.7.24 £ 1,080,681 380,248 544 4,336 - 86,816 - 1,443 473,387 1,554,068 |
|---|---|---|---|
Page 14
Al-Hijrah Trust
Notes to the Financial Statements - continued for the Year Ended 31 July 2024
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Mosque extension fund Sound system Afghanistan Appeal IFCharity Appeal Pakistan Floods Appeal Turkey Earthquake Appeal TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Mosque extension fund Yemen Sound system Afghanistan Appeal IFCharity Appeal Pakistan Floods Appeal Turkey Earthquake Appeal TOTAL FUNDS |
Incoming resources £ 563,449 124,616 - - 86,871 - 219 211,706 775,155 At 1.8.22 £ 580,965 204,034 454 6,696 64,449 172 - - 275,805 856,770 |
Resources Movement expended in funds £ £ (311,883) 251,566 - 124,616 (1,180) (1,180) (173) (173) (2,386) 84,485 (101) (101) (90,174) (89,955) (94,014) 117,692 (405,897) 369,258 Net movement At in funds 31.7.23 £ £ 248,150 829,115 51,598 255,632 90 544 (1,180) 5,516 (64,276) 173 2,159 2,331 101 101 91,398 91,398 79,890 355,695 328,040 1,184,810 |
|---|---|---|
Page 15
Al-Hijrah Trust
Notes to the Financial Statements - continued for the Year Ended 31 July 2024
13. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Mosque extension fund Yemen Sound system Afghanistan Appeal IFCharity Appeal Pakistan Floods Appeal Turkey Earthquake Appeal TOTAL FUNDS |
Incoming resources £ 540,298 91,011 90 - 1,173 2,159 4,693 93,788 192,914 733,212 |
Resources Movement expended in funds £ £ (292,148) 248,150 (39,413) 51,598 - 90 (1,180) (1,180) (65,449) (64,276) - 2,159 (4,592) 101 (2,390) 91,398 (113,024) 79,890 (405,172) 328,040 |
|---|---|---|
The Mosque extension fund is related to the project to expand the mosque to create an extra storey. Fundraising for this is ongoing and work commenced in January 2023.Costs incurred in the physical construction phase are being capitalised.
The Afghanistan fund money was raised during Ramadhan 2022. Al-Hijrah worked with Islamic Relief to provide food packs during the famine in Afghanistan where 6.6 million people faced severe levels of hunger.
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
Page 16