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2022-06-30-accounts

Trustees’ Annual Report for the period From 01 July 202 To 30 June 2022

Charity name: IslamBradford Charity registration number: 1154340

Objectives and Activities

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SORP reference
Summary of the Para 1.17  To educate Muslim about the
purposes of the charity basic teachings of Islam.
as set out in its  To share with non-Muslims the
governing document basic teachings of Islam with
view to increasing mutual
understanding.
 To make positive contributions
to Bradford’s diverse
community.
Summary of the main Para 1.17 and Lectures in English;
1.19
activities in relation to Saturday Islamic School (Little
those purposes for the Companions);
public benefit, in Arabic language classes;
particular, the activities, Homework club;
projects or services Qur’an reading classes for children;
identified in the Monthly events featuring guest
accounts. speakers’
Community dinners;
Open Days;
School visits;
Community trips;
Fundraising for local charities;
Sports activities
Statement confirming Para 1.18 All the trustees have read the
whether the trustees guidance issued by the Charity
have had regard to the Commission on public benefit as
guidance issued by the contained in PB1, PB2 & PB3.
Charity Commission on
public benefit
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Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference N/A Para 1.38 Policy on grant making N/A

Para 1.38 Policy on social investment including program related investment N/A Para 1.38 Contribution made by volunteers N/A Other

Achievements and Performance

SORP reference The centre continues to see steady growth and stability. Summary of the main We continue to widen our Para 1.20 achievements of the engagement with the wider charity, identifying the community. difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

Additional information (optional)

You may choose to include further statements where relevant about:

None Achievements against Para 1.41 objectives set None Performance of fundraising activities Para 1.41 against objectives set None

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Investment performance Para 1.41
against objectives
The charity has made a clear policy
Other statement on its website and
Facebook page regarding its stance
on terrorism and extremism as
follows:
“IslamBradford is a community
organisation, which believes in
peaceful coexistence with all
segments of Bradford’s diverse
community. We stand against all
forms of extremism, terrorism,
discrimination and anti-social
behaviour and aim to add value to
the community we live in for the
betterment of all.”
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Financial Review

Review of the charity’s Para 1.21 financial position at the end of the period Statement explaining the Para 1.22 policy for holding reserves stating why they are held Amount of reserves held Para 1.22 Reasons for holding zero Para 1.22 reserves Details of fund materially Para 1.24 in deficit Explanation of any Para 1.23 uncertainties about the charity continuing as a going concern

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds Para 1.47 (including any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted A description of the Para 1.46 principal risks facing the charity Other

Structure, Governance and Management

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Description of charity’s
trusts:
Type of governing Para 1.25
document
(trust deed, royal
charter)
How is the charity Para 1.25 Charitable Company
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25
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
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Additional information (optional)

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You may choose to include further statements where relevant about:
N/A
Policies and procedures
adopted for the Para 1.51
induction and training of
trustees
N/A
The charity’s
organisational structure Para 1.51
and any wider network
with which the charity
works
N/A
Relationship with any Para 1.51
related parties
N/A
Other
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Reference and Administrative details

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Charity name IslamBradford
Other name the charity The IB Centre, The IslamBradford Centre
uses
Registered charity 1154340
number
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Charity’s principal 1 City Road
address Bradford
West Yorkshire
BD8 8ER
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Names of the charity trustees who manage the charity

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Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
M.CHOWDHUR
1
Y
2 M-CHIN-CHAN
3 A.AKHUNZADA
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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Corporate trustees – names of the directors at the date the report was approved Director name

None M.CHOWDHURY M-CHIN-CHAN A.AKHUNZADA

Name of trustees holding title to property belonging to the charity

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Trustee name Dates acted if not for
whole year
M.CHOWDHURY
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M-CHIN-CHAN A.AKHUNZADA

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity

Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements N/A 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 None

Name of chief executive or names of senior staff members (Optional information)

None

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

N/A

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) M. CHOWDHURY

Position (eg TRUSTEE/CHAIR Secretary, Chair, etc)

Date 16 March 2023

Registered number: 08116669 Charity number: 1154340

ISLAMBRADFORD

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2022

ISLAMBRADFORD

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 3
Trustees' responsibilities statement 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15

ISLAMBRADFORD

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2022

Trustees

M R Chowdhury, Chair M I Chin-Chan A N Akhunzada M A Issat

Company registered number

08116669

Charity registered number

1154340

Registered office

35 Hall Royd, Shipley, Bradford, West Yorkshire, BD18 3ED

Accountants

Philip Shaw & Co, 7 Duke Way, Wakefield, West Yorkshire, WF1 2ER

Page 1

ISLAMBRADFORD

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

The Trustees present their annual report together with the financial statements of for the year 1 July 2020 to 30 June 2021. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), 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 2015) as amended by Update Bulletin 1 (effective 1 January 2015).

Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

Objectives and Activities

a. Policies and objectives

The charity's objectives as set out in the company's memorandum of association are to:

Promote the teachings of Islam in the community.

To provide quality educational and cultural programmes primarily aimed at the Muslim community in the English medium, but open to all faiths and backgrounds.

To engage with other communities in Bradford with a view to increased community cohesion and mutual understanding.

To make positive contributions for the wellbeing of all Bradfordians.

b. Activities for achieving objectives

The pursuit of the aforementioned objectives is manifested through a number of ongoing activities:

Provide facilities for public to fulfil their daily Islamic obligations, ie prayers.

Education classes for various age groups, Saturday classes, lessons in English and Arabic.

Invite renowned speakers to give lectures and hold seminars.

Unified celebration of Islamic festivals, ie Eid and Ramadan.

c. Main activities undertaken to further the charity's purposes for the public benefit

'Fundraising for various issues in support of the local community and wider areas.

Supporting the local community on social issues.

Achievements and performance

a. Review of activities

Increase in the number of regular attendees.

Growth in student base for regular Islamic classes for children making children proficient in Qu'ran and Arabic.

Page 2

ISLAMBRADFORD

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 30 JUNE 2022

Continued growth in fund raising.

b. Reserves policy

Unrestricted funds are maintained at a level which equates to three months expenditure. Restricted funds are held for future charitable development.

Financial review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Structure, governance and management

a. Constitution

The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 22/6/12.

The company is constituted under a Memorandum of Association dated 22/6/12 and is a registered charity number 1154340.

The principal object of the company is to provide education to the public to promote religious harmony and community cohesion.

b. Method of appointment or election of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Plans for future periods

a. Future developments

The charity's aim is to be a exemplary organisation representing Muslim faith in the local community.

This report was approved by the Trustees, on 15 March 2023 and signed on their behalf by:

M R Chowdhury Trustee

Page 3

ISLAMBRADFORD (A company limited by guarantee)

TRUSTEES' RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 30 JUNE 2022

The Trustees (who are also directors of Islambradford for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

ISLAMBRADFORD (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2022

Independent examiner's report to the Trustees of Islambradford (the 'company')

I report to the charity Trustees on my examination of the accounts of the company for the year ended 30 June 2022.

This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.

Responsibilities and basis of report

As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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 other to enable a proper understanding of the accounts to be reached.

Signed: Maggie Lee ACCA

Dated: 15 March 2023

Philip Shaw & Co

Page 5

ISLAMBRADFORD

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2022

Unrestricted
funds
2022
Note
£
Income and endowments from:
53,164
Fundraising and donations
2
Educational activities
77,420
Total income and endowments
130,584
Expenditure on:
57,323
Direct costs on charitable activities
3
Administration costs
4
45,230
Total expenditure
5
102,553
Net income before other recognised gains and losses
28,031
Net movement in funds
28,031
Reconciliation of funds:
Total funds brought forward
421,427
Total funds carried forward
449,458
Total
funds
2022
£
53,164
77,420
130,584
34,499
45,230
102,553
28,031
28,031
421,427
449,458
Total
funds
2021
£
27,554
51,410
78,964
34,499
49,438
83,937
(4,973)
(4,973)
426,400
421,427

The notes on pages 8 to 15 form part of these financial statements.

Page 6

ISLAMBRADFORD

(A company limited by guarantee) REGISTERED NUMBER: 08116669

BALANCE SHEET

AS AT 30 JUNE 2022

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors:amounts falling due within one
year
11
Net current assets
Net assets
Charity Funds
Unrestricted funds
12
Restricted funds
12
Total funds
£
4,750
95,373
100,123
(470)
2022
£
349,805
99,653
449,458
226,844
194,583
449,458
£
3,329
49,213
52,542
(320)
2021
£
369,205
52,222
421,427
226,844
194,583
421,427

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on 15 March 2023 and signed on their behalf, by:

M R Chowdhury

The notes on pages 8 to 15 form part of these financial statements.

Page 7

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

IslamBradford meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Reconciliation with previous Generally Accepted Accounting Practice

In preparing these accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.

No restatements were required.

1.3 Company status

The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

Page 8

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

1. Accounting policies (continued)

1.4 Donations

All donations are recognised once the company has entitlement to the donation, it is probable that the donation will be received and the amount of donation receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements. Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

1.6 Tangible fixed assets and depreciation

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.

Page 9

ISLAMBRADFORD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

1. Accounting policies (continued)

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

1.7 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank.

1.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.9 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Page 10

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 202

2. Income from donations and legacies

.
Income from donations and legacies
Unrestricted
funds
2022
£
Fundraising and donations
53,164
Total 2021
27,554
3.
Direct costs on charitable activities
Activity
£
Educational materials and other costs
14,959
Wages and salaries
42,364
57,323
At 30 June 2020
34,499
4.
Administration costs
Unrestricted
Funds
2022
£
Administration costs - Office administration
1,662
Administration costs - Advertising
-
Administration costs - Cleaning
-
Administration costs - Telephone
-
Administration costs - Insurance
1,813
Administration costs - Light and heat
12,858
Administration costs - Repairs and maintenance
3,292
Administration costs - Equipment hire
-
Administration costs - Accountancy fees
150
Administration - depreciation - tangible fixed assets
227
Administration - depreciation - property
25,228
45,230
Total
funds
2022
£
53,164
27,554
Total
2022
£
14,959
42,364
57,323
34,499
Total
funds
2022
£
1,662
-
-
-
1,813
12,858
3,292
-
150
227
25,228
45,230
Total
funds
2021
£
27,554
Total
2021
£
6,082
28,417
34,499
Total
funds
2021
£
343
-
45
215
1,708
12,418
9,577
-
150
-
24,982
49,438

Page 11

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

5. Analysis of Expenditure by expenditure type

Charitable activities
Expenditure on governance
Total 2021
Staff costs
Depreciation
Other costs
2022
2022
2022
£
£
£
42,364
-
14,959
-
25,455
19,775
42,364
25,455
34,734
28,417
24,892
30,628
Total
2022
£
57,323
45,230
102,553
83,937
Total
2021
£
34,499
49,438
83,937

6. Turnover

All turnover arose within the United Kingdom.

7. Net income/(expenditure)

This is stated after charging:
2022
£
Depreciation of tangible fixed assets:
25,455
- owned by the charity
During the year, no Trustees received any remuneration (2021 - £NIL).
During the year, no Trustees received any benefits in kind (2021 - £NIL).
During the year, no Trustees received any reimbursement of expenses (2021 - £NIL).
2021
£
24,892

8. Staff costs

Staff costs were as follows:

2022
£
Wages and salaries
42,364
The average number of persons employed by the company during the year was as follows:
2022
No.
Admin
10
No employee received remuneration amounting to more than £15,000 in either year.
2021
£
28,417
2021
No.
10

Page 12

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

9. Tangible fixed assets

Freehold
Plant and Fixtures and
property
machinery
fittings
£
£
£
Cost
At 1 July 2021
499,649
16,814
105,573
Additions
4,920
1,135
-
At 30 June 2022
504,569
17,949
105,573
Depreciation
At 1 July 2021
130,444
16,814
105,573
Charge for the year
25,228
227
-
At 30 June 2022
155,672
17,041
105,573
Net book value
At 30 June 2022
348,897
908
-
At 30 June 2021
369,205
-
-
10. Debtors
2022
£
Other debtors
4,750
11.
Creditors: Amounts falling due within one year
2022
£
Accruals and deferred income
470
12.
Statement of funds
Statement of funds - current year
Balance at
1 July 2021
Income
Expenditure
£
£
£
Unrestricted funds
226,844
130,584
(77,098)
Restricted funds
194,583
-
(25,455)
Total funds
421,427
130,584
(102,553)
Total
£
622,036
6,055
628,091
252,831
25,455
278,286
349,805
369,205
2021
£
3,329
2021
£
320
Balance at
30 June
2021
£
280,330
169,128
449,458

Page 13

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

12. Statement of funds

(continued)

Statement of funds – prior year

Balance at
1 July 2021
£
Unrestricted funds
206,925
Restricted funds
219,475
Total funds
426,400
Summary of funds – current year
Balance at
1 July 2020
£
General funds
421,427
Summary of funds - prior year
Balance at 1
July 2020
£
General funds
426,400
Income
Expenditure
£
£
78,964
(59,045)
-
(24,892)
78,964
(83,937)
Income Expenditure
£
£
130,584
(102,553)
Income
Expenditure
£
£
78,964
(83,937)
Balance at
30 June
2022
£
226,844
194,583
421,427
Balance at
30 June
2021
£
449,458
Balance at
30 June
2021
£
421,427

13. Analysis of net assets between funds Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one
year
Unrestricted Restricted
funds
funds
2022 2022
£ £
-
349,805
100,123 -
(470) -
99,653 349,805
Total
funds
2022
£
349,805
100,124
(470)
449,458
99,653

Page 14

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

13. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Unrestricted
Funds
2021
£
Tangible fixed assets
-
Current assets
52,452
Creditors due within one year
(320)
52,222
14.
Reconciliation of net movement in funds to net cash flow from operating
Net income for the year (as per Statement of Financial Activities)
Net cash provided by operating activities
15.
Analysis of cash and cash equivalents
Cash in hand
Total
Unrestricted
Funds
2021
£
-
52,452
(320)
Unrestricted
Funds
2021
£
-
52,452
(320)
Restricted
funds
2021
£
369,205
-
-
Total
funds
2021
£
369,205
52,452
(320)
421,427
2021
£
(4,973)
(4,973)
2021
£
49,213
49,213
52,222 369,205
activities
2022
£
28,031
28,031
2022
£
95,373
95,373

16. Related party transactions

There were no related party transactions.

Page 15

Registered number: 08116669 Charity number: 1154340

ISLAMBRADFORD

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2022

ISLAMBRADFORD

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 3
Trustees' responsibilities statement 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15

ISLAMBRADFORD

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2022

Trustees

M R Chowdhury, Chair M I Chin-Chan A N Akhunzada M A Issat

Company registered number

08116669

Charity registered number

1154340

Registered office

35 Hall Royd, Shipley, Bradford, West Yorkshire, BD18 3ED

Accountants

Philip Shaw & Co, 7 Duke Way, Wakefield, West Yorkshire, WF1 2ER

Page 1

ISLAMBRADFORD

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

The Trustees present their annual report together with the financial statements of for the year 1 July 2020 to 30 June 2021. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), 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 2015) as amended by Update Bulletin 1 (effective 1 January 2015).

Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

Objectives and Activities

a. Policies and objectives

The charity's objectives as set out in the company's memorandum of association are to:

Promote the teachings of Islam in the community.

To provide quality educational and cultural programmes primarily aimed at the Muslim community in the English medium, but open to all faiths and backgrounds.

To engage with other communities in Bradford with a view to increased community cohesion and mutual understanding.

To make positive contributions for the wellbeing of all Bradfordians.

b. Activities for achieving objectives

The pursuit of the aforementioned objectives is manifested through a number of ongoing activities:

Provide facilities for public to fulfil their daily Islamic obligations, ie prayers.

Education classes for various age groups, Saturday classes, lessons in English and Arabic.

Invite renowned speakers to give lectures and hold seminars.

Unified celebration of Islamic festivals, ie Eid and Ramadan.

c. Main activities undertaken to further the charity's purposes for the public benefit

'Fundraising for various issues in support of the local community and wider areas.

Supporting the local community on social issues.

Achievements and performance

a. Review of activities

Increase in the number of regular attendees.

Growth in student base for regular Islamic classes for children making children proficient in Qu'ran and Arabic.

Page 2

ISLAMBRADFORD

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 30 JUNE 2022

Continued growth in fund raising.

b. Reserves policy

Unrestricted funds are maintained at a level which equates to three months expenditure. Restricted funds are held for future charitable development.

Financial review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Structure, governance and management

a. Constitution

The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 22/6/12.

The company is constituted under a Memorandum of Association dated 22/6/12 and is a registered charity number 1154340.

The principal object of the company is to provide education to the public to promote religious harmony and community cohesion.

b. Method of appointment or election of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Plans for future periods

a. Future developments

The charity's aim is to be a exemplary organisation representing Muslim faith in the local community.

This report was approved by the Trustees, on 15 March 2023 and signed on their behalf by:

M R Chowdhury Trustee

Page 3

ISLAMBRADFORD (A company limited by guarantee)

TRUSTEES' RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 30 JUNE 2022

The Trustees (who are also directors of Islambradford for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

ISLAMBRADFORD (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2022

Independent examiner's report to the Trustees of Islambradford (the 'company')

I report to the charity Trustees on my examination of the accounts of the company for the year ended 30 June 2022.

This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.

Responsibilities and basis of report

As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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 other to enable a proper understanding of the accounts to be reached.

Signed: Maggie Lee ACCA

Dated: 15 March 2023

Philip Shaw & Co

Page 5

ISLAMBRADFORD

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2022

Unrestricted
funds
2022
Note
£
Income and endowments from:
53,164
Fundraising and donations
2
Educational activities
77,420
Total income and endowments
130,584
Expenditure on:
57,323
Direct costs on charitable activities
3
Administration costs
4
45,230
Total expenditure
5
102,553
Net income before other recognised gains and losses
28,031
Net movement in funds
28,031
Reconciliation of funds:
Total funds brought forward
421,427
Total funds carried forward
449,458
Total
funds
2022
£
53,164
77,420
130,584
34,499
45,230
102,553
28,031
28,031
421,427
449,458
Total
funds
2021
£
27,554
51,410
78,964
34,499
49,438
83,937
(4,973)
(4,973)
426,400
421,427

The notes on pages 8 to 15 form part of these financial statements.

Page 6

ISLAMBRADFORD

(A company limited by guarantee) REGISTERED NUMBER: 08116669

BALANCE SHEET

AS AT 30 JUNE 2022

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors:amounts falling due within one
year
11
Net current assets
Net assets
Charity Funds
Unrestricted funds
12
Restricted funds
12
Total funds
£
4,750
95,373
100,123
(470)
2022
£
349,805
99,653
449,458
226,844
194,583
449,458
£
3,329
49,213
52,542
(320)
2021
£
369,205
52,222
421,427
226,844
194,583
421,427

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on 15 March 2023 and signed on their behalf, by:

M R Chowdhury

The notes on pages 8 to 15 form part of these financial statements.

Page 7

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

IslamBradford meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Reconciliation with previous Generally Accepted Accounting Practice

In preparing these accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.

No restatements were required.

1.3 Company status

The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

Page 8

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

1. Accounting policies (continued)

1.4 Donations

All donations are recognised once the company has entitlement to the donation, it is probable that the donation will be received and the amount of donation receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements. Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

1.6 Tangible fixed assets and depreciation

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.

Page 9

ISLAMBRADFORD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

1. Accounting policies (continued)

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

1.7 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank.

1.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.9 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Page 10

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 202

2. Income from donations and legacies

.
Income from donations and legacies
Unrestricted
funds
2022
£
Fundraising and donations
53,164
Total 2021
27,554
3.
Direct costs on charitable activities
Activity
£
Educational materials and other costs
14,959
Wages and salaries
42,364
57,323
At 30 June 2020
34,499
4.
Administration costs
Unrestricted
Funds
2022
£
Administration costs - Office administration
1,662
Administration costs - Advertising
-
Administration costs - Cleaning
-
Administration costs - Telephone
-
Administration costs - Insurance
1,813
Administration costs - Light and heat
12,858
Administration costs - Repairs and maintenance
3,292
Administration costs - Equipment hire
-
Administration costs - Accountancy fees
150
Administration - depreciation - tangible fixed assets
227
Administration - depreciation - property
25,228
45,230
Total
funds
2022
£
53,164
27,554
Total
2022
£
14,959
42,364
57,323
34,499
Total
funds
2022
£
1,662
-
-
-
1,813
12,858
3,292
-
150
227
25,228
45,230
Total
funds
2021
£
27,554
Total
2021
£
6,082
28,417
34,499
Total
funds
2021
£
343
-
45
215
1,708
12,418
9,577
-
150
-
24,982
49,438

Page 11

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

5. Analysis of Expenditure by expenditure type

Charitable activities
Expenditure on governance
Total 2021
Staff costs
Depreciation
Other costs
2022
2022
2022
£
£
£
42,364
-
14,959
-
25,455
19,775
42,364
25,455
34,734
28,417
24,892
30,628
Total
2022
£
57,323
45,230
102,553
83,937
Total
2021
£
34,499
49,438
83,937

6. Turnover

All turnover arose within the United Kingdom.

7. Net income/(expenditure)

This is stated after charging:
2022
£
Depreciation of tangible fixed assets:
25,455
- owned by the charity
During the year, no Trustees received any remuneration (2021 - £NIL).
During the year, no Trustees received any benefits in kind (2021 - £NIL).
During the year, no Trustees received any reimbursement of expenses (2021 - £NIL).
2021
£
24,892

8. Staff costs

Staff costs were as follows:

2022
£
Wages and salaries
42,364
The average number of persons employed by the company during the year was as follows:
2022
No.
Admin
10
No employee received remuneration amounting to more than £15,000 in either year.
2021
£
28,417
2021
No.
10

Page 12

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

9. Tangible fixed assets

Freehold
Plant and Fixtures and
property
machinery
fittings
£
£
£
Cost
At 1 July 2021
499,649
16,814
105,573
Additions
4,920
1,135
-
At 30 June 2022
504,569
17,949
105,573
Depreciation
At 1 July 2021
130,444
16,814
105,573
Charge for the year
25,228
227
-
At 30 June 2022
155,672
17,041
105,573
Net book value
At 30 June 2022
348,897
908
-
At 30 June 2021
369,205
-
-
10. Debtors
2022
£
Other debtors
4,750
11.
Creditors: Amounts falling due within one year
2022
£
Accruals and deferred income
470
12.
Statement of funds
Statement of funds - current year
Balance at
1 July 2021
Income
Expenditure
£
£
£
Unrestricted funds
226,844
130,584
(77,098)
Restricted funds
194,583
-
(25,455)
Total funds
421,427
130,584
(102,553)
Total
£
622,036
6,055
628,091
252,831
25,455
278,286
349,805
369,205
2021
£
3,329
2021
£
320
Balance at
30 June
2021
£
280,330
169,128
449,458

Page 13

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

12. Statement of funds

(continued)

Statement of funds – prior year

Balance at
1 July 2021
£
Unrestricted funds
206,925
Restricted funds
219,475
Total funds
426,400
Summary of funds – current year
Balance at
1 July 2020
£
General funds
421,427
Summary of funds - prior year
Balance at 1
July 2020
£
General funds
426,400
Income
Expenditure
£
£
78,964
(59,045)
-
(24,892)
78,964
(83,937)
Income Expenditure
£
£
130,584
(102,553)
Income
Expenditure
£
£
78,964
(83,937)
Balance at
30 June
2022
£
226,844
194,583
421,427
Balance at
30 June
2021
£
449,458
Balance at
30 June
2021
£
421,427

13. Analysis of net assets between funds Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one
year
Unrestricted Restricted
funds
funds
2022 2022
£ £
-
349,805
100,123 -
(470) -
99,653 349,805
Total
funds
2022
£
349,805
100,124
(470)
449,458
99,653

Page 14

ISLAMBRADFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

13. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Unrestricted
Funds
2021
£
Tangible fixed assets
-
Current assets
52,452
Creditors due within one year
(320)
52,222
14.
Reconciliation of net movement in funds to net cash flow from operating
Net income for the year (as per Statement of Financial Activities)
Net cash provided by operating activities
15.
Analysis of cash and cash equivalents
Cash in hand
Total
Unrestricted
Funds
2021
£
-
52,452
(320)
Unrestricted
Funds
2021
£
-
52,452
(320)
Restricted
funds
2021
£
369,205
-
-
Total
funds
2021
£
369,205
52,452
(320)
421,427
2021
£
(4,973)
(4,973)
2021
£
49,213
49,213
52,222 369,205
activities
2022
£
28,031
28,031
2022
£
95,373
95,373

16. Related party transactions

There were no related party transactions.

Page 15