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← Bahja Initiative

2023-12-31-accounts

Charity Registration No. 1169309

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BAHJA INITIATIVE

BAHJA INITIATIVE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Page
Report of the Trustees 1-6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10-11

BAHJA INITIATIVE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 31 DECEMBER 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity number

1169309

Trustees:

Mr Abubakar Siddique Bashir Ms Asia Ali Mr Matloob Khan Yaqub Mr Tariq Mahmood

Principal address 72-74 Willows Lane Accrington Lancashire BB5 0RT Independent Examiner AWS Chartered Certifed Accountants The Mosses Community Centre Cecil Street, Bury BL9 0SB

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

BAHJA INITIATIVE is constituted & registered trust with the Charity Commission in 15 August 2016 under charity No 1169309 and it is governed by our constitution adopted in August 2016.

Organisational structure

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.

The trustees meet together as a body monthly and are responsible for all decisions taken in relation to activities provided by the charity. To assist in the smooth running of the charity the trustees have set up a number of sub-committees that help them oversee certain aspects of the charity’s work.

Sub-committees are currently set up for finance, education, distribution, day-to-day management of the building and report back with their updates and recommendations to the full meeting of the trustees.

The sub-committees each meet six times a year, on alternate months to each other. The chair of trustees or another trustee in his absence will chair sub-committees whose membership reflects the particular skills that trustees can bring to the work of the sub-committees. The day-to-day management of the community hub, educational site, hostel facilities, all resources and projects are assigned and delegated to the appropriate team. A separate committee deals with the collection and distribution of donations that meets monthly to review targets, milestones and future direction.

Page 1

BAHJA INITIATIVE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Recruitment and appointment of trustees

The existing trustees are responsible for the recruitment of new trustees but in so doing the trustees seek the views and recommendations of both elders, professionals and community leaders. The trustees believe this approach ensures that new trustees are respected members of the local communities and ensures that good relations are fostered between different people building social cohesion in the local community that we serve.

When selecting new trustees, we seek to identify people who are vetted, skilled, committed and regularly attend events and functions organised by the charity and are willing to volunteer to help in our broader community work. Potential trustees are invited to attend trustees’ meetings as observers and are given more details of the charity’s aims and activities and, if all agree, they may be proposed as future trustees at the subsequent trustees’ meeting. This process allows due consideration of the person's eligibility, personal competence, specialist knowledge and skills.

Induction and training of trustees

Following appointment, new trustees are introduced to their new role and given copies of the trust deed and a guide to the policies and procedures adopted by our charity. A number of publications from the Charity Commission are also provided including the Essential Trustee, guidance on charities and public benefit, on the advancement of religion and education for the public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act. Initially, new trustees work with an existing trustee assisting on particular activities and projects run by the charity. After satisfactory feedback from existing trustees, they are then given the task of leading a particular activity or project, reporting progress at trustees’ meetings.

Risk management

The trustees have assessed the risks the charity faces and have drawn up a risk matrix which identifies the major risks by area of activity, the nature of those risks, the likelihood of the risks happening and the measures taken to manage them. The trustees review this risk matrix regularly at their meetings and at meetings of the two sub-committees on finance and buildings. The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. Appropriate Criminal Records Bureau (CRB), vetting and verification checks are supported by regularly reviewed policies, are made for all those who work with children or other vulnerable groups within the projects, school, hostel, or community spaces.

Page 2

BAHJA INITIATIVE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

OBJECTIVES AND ACTIVITIES

Aims and objectives

The objects of the organisation as set out in the constitution are as follows:

Bahja Initiative was established with the intention of:

  1. The Prevention Or Relief Of Poverty In Hyndburn, Lancashire And The Surrounding Area Through The Provision Of Essential Food Items To Individuals And Families In Need.

  2. The Advancement Of Education Through Providing Educational Courses Which Promote, Sustain And Increase Individual And Collective Knowledge And Understanding On Topics Related To Islamic Theology, Jurisprudence And Spirituality.

  3. To Advance The Islamic Faith Through The Holding Of Weekly Prayer Meetings Where People Gather To Sing Islamic Hymns In Praise Of God And The Prophet Muhammad.

  4. The Promotion Of Community Participation In Healthy Recreation For The Benefit Of The Inhabitants Of Pendle, Lancashire And The Surrounding Area In Particular By The Provision Of Facilities For Archery, Horse-Riding, Swimming Football And Wrestling.

During the year, the charity continued to provide services in accordance with the objectives and to raise funds by collections and donations.

Use of volunteers

Volunteers are an important resource in our work and are involved in most of our community activities. We encourage all members of our community to be involved in voluntary activities to share their skills with others. All volunteers working with projects involving children or elderly people are CRB checked or vetted with verified professional references provided for each.

Page 3

BAHJA INITIATIVE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

ACHIEVEMENT AND PERFORMANCE

We directly benefit through our main project that is educational:

We have been serving the community by focusing on those areas where help was needed most. We continue to provide a hot lunch, every Sunday, to the homeless. When lockdown began, we had to stop providing lunches where people would be sat and served. We moved to packed lunches and provided a takeaway service to our regular attenders. We increased in providing food packs to vulnerable families, working with the local council in targeting the most in need. Coming out of lockdown, we brought back the provision of serving hot lunches, every Sunday.

Archery and wrestling lessons were started again in current year. We continued providing weekly swimming sessions. Football has always been our main community event for local kids. We also added horse riding lessons in weekly activity.

FUNDRAISING:

We continue to fundraise, primarily from the local community with one off donations or setting up standing orders from individuals to receive a regular donations on a monthly basis.

FUTURE DEVELOPMENTS

The Trust has regular donations coming through the standing orders plus we charge for the sports courses which covers the costs of the courses. It is envisaged that this regular funding will continue into the foreseeable future. It is the Trust policy that unrestricted funds which have not been specifically designated for a specific use should be maintained at a level above three to six months expenditure. The Trustees consider reserves at this level will ensure that, in the event of a significant unexpected drop in donations, they will be able to continue the Trust's current activities while consideration is given to ways in which additional funds may be raised

Page 4

BAHJA INITIATIVE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Page 5

BAHJA INITIATIVE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Statement of Trustees’ responsibilities

The charity's trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales 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 charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees and signed on its behalf by:

Mr Tariq Mahmood

==> picture [78 x 30] intentionally omitted <==

Dated: 21st May 2024

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

BAHJA INITIATIVE

FOR THE YEAR ENDED 31 DECEMBER 2023

I report on the accounts FOR THE YEAR ENDED 31 DECEMBER 2023 set out on pages eight to eleven.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The appointed independent examiner of the trust:

AWS Chartered Certifed Accountants The Mosses Community Services Cecil Street, Bury BL9 0SB

Dated: 21st May 2024

Page 7

BAHJA INITIATIVE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
Total incoming resources
RESOURCES EXPENDED
Expenditure on:
Charitable activities
Total resources expended
NET INCOMING/(EXPENDED) RESOURCES
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
2023
funds
funds
£
68,724
48,457
117,181
68,724
48,457
117,181
78,195
55,963
134,159
78,195
55,963
134,159
(9,471)
(7,506)
(16,978)
11,941
21,457
33,398
2,470
13,950
16,420		 2022
£
111,618
111,618
109,935
109,935
1,683
31,715
33,398

Page 8

BAHJA INITIATIVE BALANCE SHEET 31 December 2023

Notes
CURRENT ASSETS
Cash at bank
CREDITORS
Amount falling due with in one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2023
£
16,420
16,420
-
16,420
16,420
16,420
2,470
13,950
16,420		 2022
£
33,398
33,398
-
33,398
33,398
33,398
11,941
21,457
33,398

Approved by the Board of Trustees and were signed on its behalf by:

Mr Tariq Mahmood Dated: 21st May 2024

Page 9

BAHJA INITIATIVE

NOTES TO THE FINANCIAL STAEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 ACCOUNTING POLICIES

Accounting convention

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Turnover

Income from charitable activities and voluntary donations are included in full in the Statement of Financial Activities when received. The value of services provided by volunteers has not been included.

Resources expended

Expenditure is included in the accounts on an accruals basis.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

2 INCOMING RESOURCES

Unrestricted Donation
Restricted Donation
3 RESOURCES EXPENDED
Unrestricted Expenditures
Restricted Expenditures		 2023
£
68,724
48,457
117,181
2023
£
78,195
55,963
134,159		 2022
£
65,025
46,593
111,618
2022
£
77,148
32,787
109,935

Page 10

BAHJA INITIATIVE

NOTES TO THE FINANCIAL STAEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

4 MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Movement
01/01/23
in funds
2022
£
£
£
Unrestricted funds
11,941
9,471
-
2,470
Restricted funds
21,457
7,506
-
13,951
TOTAL FUNDS
33,398
16,978
-
16,420
Net movement in funds, included in the above are as follows:
Incoming
Resources
Movement
Resources
expended
In Funds
Unrestricted funds
Unrestricted funds
68,724
78,195
9,471
-
Restricted funds
48,457
55,963
7,506
-
TOTAL FUNDS
117,181
134,159
16,978
-		 Net Movement
01/01/23
in funds
2022
£
£
£
11,941
9,471
-
2,470
21,457
7,506
-
13,951
33,398
16,978
-		 16,420
Movement
In Funds
9,471
-
7,506
-
16,978
-

Page 11