CHARITY COMMISSION
FOR ENGLANO ANO WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner s Report
Report to the trusteesl
nKembers of
ChBrty Na
ZUHRI TRUST
On accounts for the year
ended
31 MARCH 2022
Charlty no
(ff any)
1167854
Set out on pages
1-10
I report to the trustees on my ewnina11on of the accounts d the above
chanty Cthe Trusf) for the year ended 3110312022.
Responslbllltles and
basls of report
As the thariiys trustees, you are responsible for the preparation of the
accounts in accordance vath the requirements of the Charities Act 2011
(Ihe Acr)
I report in respect of my e•711nation of the TS )Unts caNi8d out
under seclion 145 of the 2011 Ad and in Carrying out my examination, I
have folky4ved all the applicatle Diredions given by the Chaiity CommissK)n
under section 145(5){b) of the Act.
Independent The charrty's gross income exceeded £250.000 and l am qualrfied to
examiner's statement undertake the examination by be+ng a qualifd member of Associatron of
Chartered Cerbfied Accountants (ACCA).
I hwrfe ¢J)mpleted my examination. I confirm that no material matters have
come to my attenlion in ConnlI0n with the examination which gives me
cause to believe that in, any material resped..
the actounting recorts *Ere not kept in acconlance with section 130
of the Charities Ad.. or
Ihe )Unts dKI not a(xord wilh the a(t4)unting records: ly
the acrounts dtd not compty with the apF4icable requirements
conmIng the forn arKI ct)ntent of xcounts set out in the Charities
(Accounts and Repjrts) RegulatK)ns 2008 other than any requirement
that the ac£ounts gi41e a Irue and fail view which is not a matter
considered as part of an independerrt examination.
I have no concems and have o)me across no other matters in connedion
wrth the examination to which attent1 should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
Signed:
.fjiJ
Ir- T-ZLt)
Name:
.SAI
R•lavant profgssional
quallfi¢ationls) or body
Ilf anyl:
IER
Oct 2018
Addrou:
97EV
Section B
Disclosure
Only comte rf the examiner needs lo hhbht matenal matters of concern
(see CC32. Independent examinatv)n of chanty accounts.. directions and
guidan for eXamIrs).
Give here brfef d•tails of
any items that the
examiner wbhes to
disclos•.
IER
Oct 2018
# **CHARITY REGISTRATION NUMBER 1167854 ZUHRI TRUST**
**FINANCIAL STATEMENTS 31 MARCH 2022**
## **ZUHRI TRUST**
## **FINANCIAL STATEMENTS PERIOD TO 31 MARCH 2022 CONTENTS PAGE**
Trustees Annual Report Statement of Financial Activities 4 Balance Sheet 5 Notes 6-9
## **ZUHRI TRUST**
## **TRUSTEES ANNUAL REPORT PERIOD TO 31 MARCH 2022**
The Trustees have pleasure in presenting their report and the unaudited financial statements of the Charity for the period to 31 MARCH 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered charity name** ZUHRI TRUST
## **CHARITY REGISTRATION number** 1167854
**Registered office:** 24 Crawley Green Road, Luton, LU2 0QX
## **THE Trustees**
The Trustees who served the charity during the period were as follows: MD ENAMUL HOQUE FARHAN (appointed 16/07/2021) MR ATIF MAHMOOD (resigned 19/07/2021) MR MUHAMMAD RAYHAN MR MUHAMMED ZILLUL HAQUE MR SAQIB MAHMOOD MR SHAHID MAHMOOD
## **Charity advisors**
Fusion Consulting Services Ltd 8 Dronfield Street, Leicester, LE5 5AS
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
ZUHRI TRUST is a Charitable Incorporation Organisation (CIO) governed by its Constitution executed on the 27[th] June 2016 and registered with the Charity Commission on the 27[th] June 2016.
## **OBJECTIVES AND ACTIVITIES**
The objectives of the organisation, as set out in its governing document are:
- (1) To advance the religion of Islam, by means of, but not exclusively, promoting the teachings and tenets of Islam, provision of facilities for worship and provision of facilities for Islamic education, in accordance with the teachings of the Quran and Sunnah of the Prophet Muhammad PBUH as expounded by the Sunni Muslim School of Thought;
- (2) To advance education for the benefit of the poor, the underprivileged and the general public by means of, but not exclusively, the provision or the assistance in the provision of educational activities and facilities, such as supplementary schools, training centres and schools;
- (3) To promote racial and religious harmony for the benefit of the public by promoting knowledge and mutual understanding between different racial and faith groups, in ways that reduces conflict and creates trust, unity and peace between them.
**- 1 –**
## **ZUHRI TRUST TRUSTEES ANNUAL REPORT** _**(continued)**_ **PERIOD TO 31 MARCH 2022**
## **ACHIEVEMENTS AND PERFORMANCE**
During the year, ZUHRI TRUST has successfully delivered a programme of Education for adults and children via talks, seminars and workshops. This year was also a year in which the charity secured a permanent building for the establishment of an Education & Community centre and associated services. The charity delivered the following programmes during the year:
- Youth Education Programme
- Education Workshop for adults
- Ramadhan Seminar on Spirituality
- Friday and Eid Talks on spirituality
- Topical Islamic Talks
- Islamic guidance and Counselling
The number of beneficiaries for each activity delivered varied from 30 to 90 members of the public and during the course of the period, the charity has benefitted over 300 people. The charity aims to build bridges with people of different race and faith by having dialogue and meetings which are open to all so that a true community spirit is developed.
## **PUBLIC BENEFIT STATEMENT**
The trustees have considered the general guidance on public benefit issued by the Charity Commission and has taken due regard of that guidance. The trustees consider that they are satisfied that the charity’s activities do benefit the public as it is furthering Islam via delivering Islamic Education activities and activities that enhance the spirituality of the members of the public.
## **FINANCIAL REVIEW**
ZUHRI TRUST had secured funds (donations and interest-free loans) from donors for their activities and for the purchase of the charity building. Total incoming funds (apart from loans) was £564,251 of which £533,602 were donations, £30,629 was gift aid and £20 in interest. Total revenue expenditure was £66,809 for the period. This resulted in a surplus of £497,442 which was used to purchase the charity building. At the end of the period the charity had £640,532 in net assets.
The trustees have agreed a reserves policy of retaining £3,000 for the continuation of the operations in the event that income reduces significantly.
## **PLANS FOR FUTURE PERIODS**
Future plans are to continue to run the Masjid and Islamic Education programmes and Spirituality workshops at a permanent premises belonging to the charity. The trustees intend to secure further donations to increase the scale of their activities to target more beneficiaries.
## **GRANT MAKING**
The charity did not provide any grants during the period and is not a grant giving charity.
- **2 -**
ZUHRI TRUST
PERIOO TO 31 IAARCH 2022
RESPONSIBLITES OF THE TRUSTEES
The tharty's trustees are responsib for weparry the Trustees Afflual Report and thè fncIal
ststernents n accordance with applublfr law and United A¢cwrfiry Starthnls (Untsd
The law apPlUb to charths in Englar and Wales requres the tnJstees to wepare financ1
stat8ments for each fmancial year gNe a tr arKI far Y of the stste of affaff5 of the charty
and of resources aFT>licatM)n of resources of tho charty lor that pernd. In prepamo
these fffiancml statements. the trustees afe requrnl to.
. obseNe the methods and m the ChaitwJ SORP.
state apb a¢countsYJ staralS h0 been foHoThpd. sutyecl lo any matonal
departures dis¢los8d and expla¥1 m Iho finanoal statements..
The trustees are responsth ft)r keepry wopèr accounbw records that dtsckjse reasonable
accufacy at any tsme the fwwncl p)srtn of the chafty aThl enabkn them to ensure that Ihe finanaal
5tatem8nts compty wth the Chanlws Act 1993 the Charty (Accounts armj Reports) Regulatn8
2008 Th8 tiustees are also fesponsible for safeguardv)g the assets of the charrty and hence for takffig
APPROVAL
The report was apwoved by th8 Trustees on
5.U3 33
And sgn•J on thèff behal by
Mr Muharnmad A H Rayhan
Trustee
## **ZUHRI TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES (SOFA) PERIOD TO 31 MARCH 2022**
|||||**Total Funds**||
|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**Period to**|**_Total_**|
|||**Funds**
|**Funds**|**31 Mar 22**|**_31 Mar 21_**|
||**Note**|**£**|**£**|**£**|**£**|
|**INCOME from**||||||
|donations and legacies|
2|219,693|344,538|564,231|_180,062_|
|charitable activities||||||
|other trading activity|||||_-_|
|Investment income||20|-|20|_6_|
|Other income||||||
|**Total**||**219,713**|**344,538**|**564,251**|**_180,068_**|
|**EXPENDITURE**||||||
|on raising funds|3|-|17,177|17,177|_-_|
|charitable activities|4|37,103|11,456|48,559|_57,684_|
|other expenditure|5|1,023|50|1,073|_1,066_|
|**Total**||**38,126**|**28,683**|**66,809**|**_58,750_**|
|Net Income before Tax||**181,587**|**315,855**|**497,442**|**_121,318_**|
|Tax payable||**-**|**-**|||
|Net income after Tax||**181,587**|**315,855**|**497,442**|**_121,318_**|
|Net gains/losses on assets||||||
|
**NET INCOME**||**181,587**|**315,855**|**497,442**|**_121,318_**|
|Transfers between funds||||||
|||**-**|**-**|**-**|**_-_**|
|Net movement in funds||||||
|||**-**|**-**|**-**|**_-_**|
|**Reconciliation of funds**||||||
|Total funds brought forward||**39,824**|**103,266**|**143,090**|**_21,772_**|
|**Total funds carried**||**221,411**|**419,121**|**640,532**|**_143,090_**|
|**forward**||||||
**-4-**
ZUHRI TRUST
BALANCE SHEET
PERIOD TO 31 IAARCH 2022
Tol•l Funds
p•0d tr•
31 Mar 22
rot•l
31 M•r21
Funds
Funds
FIXED ASSETS
fixed assets 6 221,280
1.068.559
1.279.Mg
CURRENT ASSETS
Stock 7
Cash ift hand bk
78.881
77,322
37.993
37.993
115.315
115.316
427.017
435.017
Credtsffd fallw¥ due wllhffi 8
3.310
21.717
Net current assets
112.rJ)5
413,300
Total assets les5 curyprrt
I01rt*S
1.391.824
413,300
Crnthtm fathng due after 9
or* year
751.292
270.210
T¢>tal Pl•t As••ts
640.632
143.090
Th• funds of th• chathy
RestrKXed fund$
221,411
419.121
39,824
103266
Total
610,632
143,0
"5 z4
and are swned thew È*haV by"
Tnjstee
CHARifi REGISTRATION Number. 1187854
## **ZUHRI TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS PERIOD TO 31 MARCH 2022**
## **1. ACCOUNTING POLICIES**
## **a) Basis of accounting**
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 (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The basis has changed for this period due to the income exceeding £500,000.
The new accounting policies are relevant to the size and nature of the charity's income for the period.
The change in accounting policy has only resulted in minor non-material differences arising. As such no requirement to restate prior or current year figures has arisen.
The charity constitutes a public benefit entity as defined by FRS 102.
## **b) Fund accounting**
Unrestricted funds are general funds that are available for use at the trustees' discretion in furtherance of any of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose and the restriction means that the funds can only be used for specific projects or activities.
## **c) Incoming resources**
Voluntary income, including donations, gifts and legacies and grants that provide core funding or are of a general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
## **d) Resources expended**
Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being an unavoidable commitment.
Costs of raising funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
**-6-**
## **ZUHRI TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 31 MARCH 2022**
## **2. INCOME FROM DONATION & LEGACIES**
||**Unrestricted**|**Restricted**|**Total Funds**|**_Total_**|
|---|---|---|---|---|
||**Funds**|**Funds**|**2022**|**_2021_**|
||**£**|**£**|**£**|**£**|
|**Donations**|||||
|Donations|189,064|344,538|**533,602**|**178,642**|
|Gift Aid|30,629|-|**30,629**|**1,414**|
|**Total**|**219,693**|**344,538**|**564,231**|**_180,056_**|
## **3. EXPENDITURE - Raising Funds**
A total of £17,177 was incurred in costs for raising funds during the period, primarily being costs for TV advertising and fundraising platform costs. This was restricted expenditure incurred to generate restricted income.
## **4. EXPENDITURE - Charitable Activities**
||**Unrestricted**|**Unrestricted**|**Restricted**|**Total Funds**|**_Total_**|
|---|---|---|---|---|---|
||**Funds**||**Funds**|**2022**|**_2021_**|
||**£**||**£**|**£**|**£**|
|**Charitable Activities**||||||
|Operational Costs|**37,103**|**11,456**||**48,559**|**_57,684_**|
||**______**|**_______**||**_______**
|**_______**|
|**TOTAL**|**37,103**|**11,456**||**48,559**
|**_57,684_**|
|**5. EXPENDITURE – Other**|**Expenditure**|||||
||**Unrestricted**||**Restricted**|**Total Funds**|**_Total_**|
||**Funds**||**Funds**|**2022**|**_2021_**|
||**£**||**£**|**£**|**£**|
|Bank Charges|13||50|63|416|
|**Subtotal**|**13**||**50**|**63**|**416**|
|**Governance Costs**||||||
|Accountancy Fees|1,010||-|1,010|650|
||**_____**||**____**|**_____**|**____**|
|**TOTAL**|**1,023**||**50**|**1,073**|**1,066**|
**-7-**
## **ZUHRI TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 31 MARCH 2022**
## **6. FIXED ASSETS**
## **Tangible Fixed Assets**
**Freehold Land & Buildings Total 2022 £ £** Purchase Cost **1,255,000 1,255,000** Additions **24,819 24,819 _________ ________ TOTAL 1,279,819 1,279,819**
## **7. CURRENT ASSETS – Stock**
**Stock – Dates**
## **£**
Opening at 01/04/2021 Expensed in Period (at cost and without gain) Closing at 31/03/2022
8,000 8,000 _____ -
## **8. LIABILITIES: Amounts falling due within one year**
**£ Trade creditors** Accountancy & Examination Fees for 2020 650 Accountancy & Examination Fees for 2021 650 Accountancy & Examination Fees for 2022 1,010 Furniture Fitting Payment – L Brickley 1,000 ===== Total 3,310
**-8-**
## **ZUHRI TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 31 MARCH 2022**
## **9. LIABILITIES: Amounts falling due after one year**
**£ Trade creditors** Interest free Loans As at 01/04/2021 270,210 Additions 675,482 Repayments 194,400 ====== Closing at 31/03/2022 751,292
## **10. Staff Disclosures**
The charity contracted with a contractor to provide tutoring services. The total cost of the contract for the period was £9,610.
No staff are employed on an employment contract basis. Total number of staff employed during the period is 0 and thus no staff member was paid more than £60,000 during the period.
## **11. CONNECTED PARTY TRANSACTIONS**
There were no payments made to any trustee or connected person during the period for any remuneration. Trustee M A H Rayhan was paid expenses of £345 as re-imbursement for office items purchased for use by the charity.
**- 9 -**