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2023-11-30-accounts

REGISTERED COMPANY NUMBER: 09865126 (England and Wales) REGISTERED CHARITY NUMBER: 1167862

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Taiba Welfare Foundation

Lindley Adams Limited Chartered Accountants 28 Prescott Street

Halifax West Yorkshire HX1 2LG

Taiba Welfare Foundation

Contents of the Financial Statements for the Year Ended 30 November 2023

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 13
Detailed Statement of Financial Activities 14

Taiba Welfare Foundation

Report of the Trustees for the Year Ended 30 November 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2023. 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 objects of the charity

A) TO ADVANCE THE ISLAMIC RELIGION FOR THE BENEFIT OF THE PUBLIC THROUGH THE HOLDING OF PRAYERS MEETINGS, LECTURES, PUBLIC CELEBRATION OR RELIGIOUS FESTIVALS, PRODUCING AND/OR DISTRIBUTING LITERATURE TO ENLIGHTEN OTHERS ABOUT THE ISLAMIC RELIGION. B) TO FURTHER OR BENEFIT THE RESIDENTS OF EDGWARE, MIDDLESEX AND THE NEIGHBOURHOOD, WITHOUT DISTINCTION OF SEX, RACE, RELIGIOUS, POLITICAL, OR OTHER OPINIONS BY ASSOCIATING TOGETHER THE SAID RESIDENTS, THE LOCAL AUTHORITIES, VOLUNTARY AND OTHER ORGANISATIONS IN A COMMON EFFORT, TO ADVANCE EDUCATION AND TO PROVIDE FACILITIES IN THE INTERESTS OF SOCIAL WELFARE WITH THE OBJECTIVE OF IMPROVING THE CONDITIONS OF LIFE FOR THE RESIDENTS. C) TO RELIEVE SICKNESS AND TO PROMOTE AND PROTECT GOOD HEALTH D) THE PROMOTION OF RELIGIOUS HARMONY FOR THE BENEFIT OF THE PUBLIC BY: I) EDUCATING THE PUBLIC IN DIFFERENT RELIGIOUS BELIEFS INCLUDING AN AWARENESS OF THEIR DISTINCTIVE FEATURES AND THEIR COMMON GROUND, TO PROMOTE GOOD RELATIONS BETWEEN PERSONS OF DIFFERENT FAITHS II) PROMOTING KNOWLEDGE, MUTUAL UNDERSTANDING, INTEGRATION AND RESPECT OF THE BELIEFS AND PRACTICES OF DIFFERENT RELIGIOUS FAITHS.

Significant activities

We unite people of different nationalities and backgrounds by providing educational, social and religious services to all. This includes daily congregational prayers, youth and women’s gatherings and language classes. Our main purpose is to serve humanity through education; promoting peace, tolerance and integration. Since our establishment, our mission has been to engage with the youth in our local community. We are committed to supporting young people become good citizens and productive members of society. Our youth activities involve organising summer campaigns, trips and exchange visits. We aim to a create safe, positive and healthy environment that young people can grow and thrive in.

At Taiba, we regularly host fundraising events to bring people together and celebrate the diversity of our community. We also organise events with other local faith groups, promoting interfaith dialogue in our community. Finally, we give free legal, education and career advice to people that have recently settled in the UK.

Public benefit

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities , summarised above, provide benefit both to those who worship at the Mosque and the wider community of Edgeware.

STRATEGIC REPORT

Achievement and performance

Charitable activities

Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities

At Taiba, we regularly host fundraising events to bring people together and celebrate the diversity of our community. We also organise events with other local faith groups, promoting interfaith dialogue in our community. Finally, we give free legal, education and career advice to people that have recently settled in the UK.

Fundraising activities

The principal fundraising activities has been the collection of donations to fund its charitable objectives. In addition this year donations have also been raised to purchase the Quaker Meeting Centre in Edgware and convert this into a Mosque.

Financial review

Financial position

Donations for the year amounted to £904,806 (2022 £33,450) .The large increase was due to the appeal to raise monies for the purchase of the building to convert to a Mosque..The cost of this project was £818,593.Expenditure on charitable activities amounted to £32,353 (2022 £31,319).

Principal funding sources

The principal source of funding during the period has been by voluntary donations from the local community.

Page 1

Taiba Welfare Foundation

Report of the Trustees for the Year Ended 30 November 2023

STRATEGIC REPORT

Financial review

Reserves policy

The total reserves of the charity at the end of the year were £857,335 (2022 negative £15,118). Reserves not represented by the charity's property are retained in bank accounts, these free reserves amounted to £38,472 ( 2022 negative £15,118).

The policy on unrestricted reserves is that these will be accumulated to allow the charity to operate and meet its objectives.

Going concern

The trustees have looked at forecasts and are satisfied that the charity has adequate resources to continue to operate for the foreseeable future.

The charity has sufficient liquid funds to meet its liabilities as they become due and expenditure will not be authorised unless sufficient funds are in place.For these reasons the trustees have adopted the going concern basis for preparing these financial statements.

Principal risks and uncertainties

The trustees have a duty to identify and review the risks to which the charity is exposed and to establish systems to mitigate those risks. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure compliance with all legislation. External risks to funding are monitored to ensure action can be taken on a timely basis to increase and diversify funding if required.

The procedures are periodically reviewed to ensure they still meet the needs of the charity.

Future plans

The charity intends to continue to raise funds by voluntary donations and to continue its religious and educational work and to continue supporting the local community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

To become a trustee of the charity you must deliver to the company an application for membership, no person can become a trustee of the company unless they are approved by the directors. There are currently five directors/trustees.

As set out in the Articles of Association there must always be a minimum of three trustees/directors, there is no maximum number of directors or trustees.

At the first annual general meeting all the directors must retire from office and at each subsequent annual general meeting one third of the directors must retire by rotation but can seek re-election.

Organisational structure

The trustees/directors make all decisions regarding strategic matters, fund raising and all expenditure.

Induction and training of new trustees

A policy for inducting and training new trustees has been agreed and training sessions will be given to new trustees to familiarise themselves with the charity and their obligations.

Key management remuneration

Remuneration of staff is governed by market rates.

Related parties

The only related parties are the directors/trustees , none of whom were remunerated or received any benefits in kind during the current year.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09865126 (England and Wales)

Registered Charity number

1167862

Page 2

Taiba Welfare Foundation

Report of the Trustees for the Year Ended 30 November 2023

Registered office

Pride House Rectory Lane Edgware HA8 7LG

Trustees

Mr Tayeb Cham (Chairman) Mr Dodou Ndow Mr BolanleShobowale Mr Alhagie Manta Drammeh Mr Kohinior Raza Chaudhury (Appointed 19/4/2024)

Independent Examiner

Lindley Adams Limited Chartered Accountants 28 Prescott Street Halifax West Yorkshire HX1 2LG

Accountants

Almo Financials Limited Trafalgar House 673 Leeds Road Huddersfield HD2 1YY

Bankers Al Rayan Bank 4 Stratford Pl London W1C 1AT

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Taiba Welfare Foundation for the purposes of company law) are responsible for preparing the Report of the Trustees 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 which 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 those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 29 November 2024 and signed on the board's behalf by:

==> picture [216 x 35] intentionally omitted <==

T Cham - Trustee

Page 3

Independent Examiner's Report to the Trustees of Taiba Welfare Foundation

Independent examiner's report to the trustees of Taiba Welfare Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also 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 your charity's accounts as 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

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 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

  2. 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

  3. 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 order to enable a proper understanding of the accounts to be reached.

D C Adams

The Institute of Chartered Accountants in England and Wales

Lindley Adams Limited Chartered Accountants 28 Prescott Street Halifax West Yorkshire HX1 2LG

29 November 2024

Page 4

Taiba Welfare Foundation

Statement of Financial Activities

for the Year Ended 30 November 2023

30.11.23 30.11.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 88,513 818,593 907,106 33,450
EXPENDITURE ON
Charitable activities 3
Charitable 34,653 - 34,653 31,319
NET INCOME 53,860 818,593 872,453 2,131
RECONCILIATION OF FUNDS
Total funds brought forward (15,118) - (15,118) (17,249)
TOTAL FUNDS CARRIED FORWARD 38,742 818,593 857,335 (15,118)

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 5

Taiba Welfare Foundation

Balance Sheet

30 November 2023

Unrestricted
Restricted
fund
fund
Notes
£
£
CURRENT ASSETS
Debtors
10
-
818,593
Cash at bank
39,992
-
39,992
818,593
CREDITORS
Amounts falling due within one year
11
(1,250)
-
NET CURRENT ASSETS/(LIABILITIES)
38,742
818,593
TOTAL ASSETS LESS CURRENT LIABILITIES
38,742
818,593
NET ASSETS/(LIABILITIES)
38,742
818,593
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS
30.11.23
30.11.22
Total
Total
funds
funds
£
£
818,593
-
39,992
-
858,585
-
(1,250)
(15,118)
857,335
(15,118)
857,335
(15,118)
857,335
(15,118)
38,742
(15,118)
818,593
-
857,335
(15,118)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on 29 November 2024 and were signed on its behalf by:

T Cham - Trustee

The notes form part of these financial statements

Page 6

Taiba Welfare Foundation

Cash Flow Statement

for the Year Ended 30 November 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
2
Cash and cash equivalents at the end of
the reporting period
2
30.11.23
30.11.22
£
£
52,203
(13,561)
52,203
(13,561)
52,203
(13,561)
(12,211)
1,350
39,992
(12,211)

The notes form part of these financial statements

Page 7

Taiba Welfare Foundation

Notes to the Cash Flow Statement

for the Year Ended 30 November 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
30.11.23 30.11.22
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 872,453 2,131
Adjustments for:
Increase in debtors (818,593) -
Decrease in creditors (1,657) (15,692)
Net cash provided by/(used in) operations 52,203 (13,561)
2. ANALYSIS OF CASH AND CASH EQUIVALENTS
30.11.23 30.11.22
£ £
Notice deposits (less than 3 months) 39,992 -
Overdrafts included in bank loans and overdrafts falling due within one year - (12,211)
Total cash and cash equivalents 39,992 (12,211)
3. ANALYSIS OF CHANGES IN NET (DEBT)/FUNDS
At 1.12.22 Cash flow At 30.11.23
£ £ £
Net cash
Cash at bank - 39,992 39,992
Bank overdraft (12,211) 12,211 -
(12,211) 52,203 39,992
Total (12,211) 52,203 39,992

The notes form part of these financial statements

Page 8

Taiba Welfare Foundation

Notes to the Financial Statements for the Year Ended 30 November 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Going Concern

These accounts have been prepared on the going concern basis.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
30.11.23 30.11.22
£ £
Donations 907,106 33,450

continued...

Page 9

Taiba Welfare Foundation

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

3. CHARITABLE ACTIVITIES COSTS

3. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 4) Totals
£ £ £
Charitable 28,368 6,285 34,653
4. SUPPORT COSTS
Governance
Finance costs Totals
£ £ £
Charitable 707 5,578 6,285
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
30.11.23 30.11.22
£ £
Hire of plant and machinery 775 -
Other operating leases 12,800 10,500
6. AUDITORS' REMUNERATION
30.11.23 30.11.22
£ £
Fees payable to the charity's auditors for the audit of the charity's financial
statements 1,250 -

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2023 nor for the year ended 30 November 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2023 nor for the year ended 30 November 2022.

8. STAFF COSTS

STAFF COSTS
30.11.23 30.11.22
£ £
Wages and salaries 6,300 11,507
6,300 11,507
The average monthly number of employees during the year was as follows:
30.11.23 30.11.22
Administration staff 1 2

No employees received emoluments in excess of £60,000.

continued...

Page 10

Taiba Welfare Foundation

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
33,450
EXPENDITURE ON
Charitable activities
Charitable
31,319
NET INCOME
2,131
RECONCILIATION OF FUNDS
Total funds brought forward
(17,249)
TOTAL FUNDS CARRIED FORWARD
(15,118)
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 12)
Other creditors
12.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
Restricted
Total
fund
funds
£
£
-
33,450
-
31,319
-
2,131
-
(17,249)
-
(15,118)
30.11.23
30.11.22
£
£
818,593
-
30.11.23
30.11.22
£
£
-
12,211
1,250
2,907
1,250
15,118
30.11.23
30.11.22
£
£
-
12,211

continued...

Page 11

Taiba Welfare Foundation

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

13. MOVEMENT IN FUNDS

At
1.12.22
£
Unrestricted funds
General fund
(15,118)
Restricted funds
Restricted Funds
-
TOTAL FUNDS
(15,118)
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
88,513
Restricted funds
Restricted Funds
818,593
TOTAL FUNDS
907,106
Comparatives for movement in funds
At
1.12.21
£
Unrestricted funds
General fund
(17,249)
TOTAL FUNDS
(17,249)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
33,450
TOTAL FUNDS
33,450
Net
movement
At
in funds
30.11.23
£
£
53,860
38,742
818,593
818,593
872,453
857,335
Resources
Movement
expended
in funds
£
£
(34,653)
53,860
-
818,593
(34,653)
872,453
Net
movement
At
in funds
30.11.22
£
£
2,131
(15,118)
2,131
(15,118)
Resources
Movement
expended
in funds
£
£
(31,319)
2,131
(31,319)
2,131

continued...

Page 12

Taiba Welfare Foundation

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted Funds
TOTAL FUNDS
At
1.12.21
£
(17,249)
-
(17,249)
Net
movement
in funds
£
55,991
818,593
874,584
At
30.11.23
£
38,742
818,593
857,335

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 121,963 (65,972) 55,991
Restricted funds
Restricted Funds 818,593 - 818,593
TOTAL FUNDS 940,556 (65,972) 874,584

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2023.

Page 13

Taiba Welfare Foundation

Detailed Statement of Financial Activities for the Year Ended 30 November 2023

30.11.23 30.11.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 907,106 33,450
Total incoming resources 907,106 33,450
EXPENDITURE
Charitable activities
Wages 6,300 11,507
Hire and leasing of equipment 775 -
Rent 12,800 10,500
Rates and water 1,686 1,386
Light and heat 2,214 2,696
Telephone 1,390 986
Postage and stationery - 235
Sundries 2,864 1,894
Repairs and renewals - 680
Travelling Expenses 339 845
Publications - 590
28,368 31,319
Support costs
Finance
Bank charges 707 -
Governance costs
Auditors' remuneration 1,250 -
Legal fees 4,328 -
5,578 -
Total resources expended 34,653 31,319
Net income 872,453 2,131

This page does not form part of the statutory financial statements

Page 14