2023-08-31-accounts - Islamic Appeal

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REGISTERED COMPANY NUMBER: 10344589 (England and Wales) REGISTERED CHARITY NUMBER: 1171986

Trustees' Report and

Unaudited Financial Statements for the Year Ended 31 August 2023

for Islamic Appeal

Islamic Appeal

Contents of the Financial Statements for the Year Ended 31 August 2023

	Page
Reference and Administrative Details	1
Trustees' Report	2
Independent Examiner's Report	3
Statement of Financial Activities	4
Balance Sheet	5 to 6
Notes to the Financial Statements	7 to 11
Detailed Statement of Financial Activities	12 to 13

Islamic Appeal

Reference and Administrative Details for the Year Ended 31 August 2023

TRUSTEES Ruman Miah Director Mrs Syeda Begum Director Nazrul Islam Director REGISTERED OFFICE Office 6 Unit 6 Rippleside Commercial Estate Barking Essex IG11 0RJ REGISTERED COMPANY 10344589 (England and Wales) NUMBER REGISTERED CHARITY 1171986 NUMBER INDEPENDENT EXAMINER Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY

Page 1

Islamic Appeal

Trustees' Report for the Year Ended 31 August 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 31 August 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 charity's objects are specifically restricted to the following:

a) To prevent and relieve poverty and protest the vulnerable including through humanitarian intervention.
b) To prevent or relieve sickness, disease or human suffering and save lives; and
c) The relieve of financial hardship or other disadvantage.

Amongst the poorest population worldwide, particularly in (but not limited to) South Asia and particularly but not exclusively for the benefit of the victims of natural disasters through the provision of medical care and equipment as necessary for accommodating the poor or sick, food access to clean drinking water, financial assistance by way of grants to organisations and individuals and/or such other exclusively charitable means as the charity considers appropriate.

Nothing in the articles shall authorise an application of the property of the charity for purpose which are not charitable in accordance with section 7 of the charities and trustee investment (Scotland) Act 2005 and/or Section 2 of the charities act (Northern Ireland) 2008.

Achievements and Performance

In the year ending on 31 August 2023, Islamic Appeal raised funds that were allocated for the campaigns detailed below.

The Trustees convened meetings aligned with the project interventions to authorize the grants:

#SL	Name of Campaign	Funds Expended £
1	Qurbani	£ 13,700
2	Dig A well For Period of 2023-2024 iincome	£ 83,381
	Total	£ 97,081

Project Title: Qurban Meat Distribution Project 2023

Project Cost: £13,700

Beneficiary: 13,700 individuals from 2,740 Families

Project Location: Jaganathpur and Sunamgonj Sadar Upazila, Sunamgonj District, Bangladesh

Page 2

The Qurban Meat Distribution Project 2023 was launched in response to the vulnerable condition of the Muslim community in Bangladesh, particularly during the sacred time of Eid al-Adha. Many families in Bangladesh face severe economic challenges, with limited access to essential resources such as nutritious food. During Eid al-Adha, the tradition of sacrificing animals and distributing meat to the needy is a significant aspect of the celebration. However, due to financial constraints, numerous families are unable to participate in this ritual, leaving them deprived during this festive period. This project was initiated to ensure that the disadvantaged Muslim families in Bangladesh could also partake in the Eid al-Adha celebrations with dignity and joy, receiving fresh Qurban meat to improve their nutritional intake and alleviate their food insecurity, even if temporarily.

The project’s execution on 29th and 30th June 2023 , at a cost of £13,700 in Jaganathpur and Sunamgonj Sadar Upazila, Sunamgonj District, Bangladesh, ensured that families who might otherwise have been excluded from festive traditions could participate in the joyous occasion with dignity. The distribution of meat from 25 cows and 16 goats was meticulously planned and executed by Islamic Appeal with the close collaboration of SAWAB (a national NGO in Bangladesh), guaranteeing that each family received 1 kg of meat, thereby addressing their immediate food requirements.

Objectives of the Project

a. Provide Nutritional Support: To distribute fresh Qurban meat to 2,740 families in Bangladesh, thereby improving their nutritional intake during the Eid al-Adha celebration.
b. Promote Social Welfare: To ensure that vulnerable and underprivileged Muslim families are included in the festive celebrations, fostering a sense of community and belonging.
c. Alleviate Food Insecurity: To provide immediate relief from food insecurity by supplying a source of protein to families who may struggle to afford it.
d. Strengthen Community Bonds: To promote the spirit of giving and sharing during Eid al-Adha, thereby strengthening the bonds within the community.

Outcomes of the Project

a. Nutritional Benefits: A total of 2,740 families received 1 kg of fresh meat each, ensuring that 13,700 individuals had access to high-quality protein during the Eid celebrations.
b. Enhanced Festive Experience: The project successfully included vulnerable families in the Eid festivities, allowing them to celebrate with dignity and joy.
c. Community Impact: By distributing 2,740 kg of meat, the project fostered a sense of unity and mutual support within the community, demonstrating the power of collective efforts in addressing social issues.
d. Temporary Relief from Food Insecurity: The meat distribution provided immediate nutritional relief to the beneficiary families, contributing to their overall well-being during the festive season.

Photo Gallery: Qurban Meat Distribution Project 2023

Page 2

Project Title: Dig A Well Project

Project Cost: £83,381

Beneficiary: Approximately 2,400 families, totaling around 10,800 individuals

Project Location: Dharmapasha Upozila, Sunamganj District, and Dimla, Domar Upozila, Nilphamari District in Bangladesh

The "Dig A Well Project" addresses the critical need for clean and safe drinking water in the vulnerable communities of Dharmapasha Upozila in the Sunamganj District and Dimla, Domar Upozila in the Nilphamari District of Bangladesh. These regions are characterized by their remote locations, frequent flooding, and lack of basic infrastructure, leading to severe water scarcity. The communities here primarily rely on contaminated surface water sources, which pose significant health risks, including waterborne diseases. The absence of adequate water facilities exacerbates poverty, limits opportunities for education and economic activities, and hampers overall development. This project aims to provide sustainable access to clean water through the installation of deep and shallow tube-wells, improving the quality of life and health for the residents.

The "Dig A Well Project," implemented by Islamic Appeal in collaboration with SAWAB, focuses on providing access to clean and safe drinking water to the underserved communities in Dharmapasha Upozila, Sunamganj District, and Dimla, Domar Upozila, Nilphamari District in Bangladesh. The project, with a budget of £83,381.00, was executed over a four-month period from March 1, 2023, to June 30, 2023 . It involved the installation of 108 deep tube-wells and 132 shallow tubewells, benefiting approximately 2,400 families, totaling around 10,800 individuals. This initiative aimed to alleviate the water crisis, reduce health risks, and enhance the overall quality of life for the targeted populations.

Page 2

Objectives of the Project

a. Improve Access to Clean Water: Install 108 deep tube-wells and 132 shallow tube-wells to provide reliable access to clean and safe drinking water.
b. Enhance Public Health: Reduce the prevalence of waterborne diseases and improve the overall health conditions of the community members.
c. Promote Sustainable Development: Support community development by ensuring a consistent water supply for drinking, cooking, and other daily needs.
d. Empower Vulnerable Communities: Enhance the living conditions of approximately 2,400 families (10,800 individuals) by addressing the critical issue of water scarcity.

Outcome of the Project

a. Increased Access to Safe Drinking Water: Successfully installed 108 deep tube-wells and 132 shallow tube-wells, providing clean water to approximately 10,800 individuals.
b. Improved Health and Hygiene: Significant reduction in waterborne diseases, leading to improved health outcomes for the community members.
c. Enhanced Quality of Life: Better living conditions due to reliable access to clean water, contributing to overall well-being and development.
d. Community Empowerment: Strengthened the capacity of the local communities to manage and maintain the water resources, fostering a sense of ownership and sustainability.
e. Socio-Economic Benefits: Reduced time and effort spent on fetching water, allowing families, especially women and children, to engage in educational and economic activities, thereby improving their socio-economic status.

Photo Gallery:

Dig A Well Project

Page 2

FINANCIAL REVIEW

Funds

The charity received income of £149,665 (2022: £44,377) during the year. After outgoing expenses of £118,166 (2022: £125,650), the charity was left with a surplus of £31,499 (2022: deficit of £81,273) for the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Memorandum and articles incorporated 24 August 2016 as amended by special resolution registered at Companies House on 08 March 2017 as amended by special resolution registered at Companies House on 17 August 2017.

Approved by order of the board of trustees on 21 December 2023 and signed on its behalf by:

Nazrul Islam - Trustee

Page 2

Independent Examiner's Report to the Trustees of

Islamic Appeal

Independent examiner's report to the trustees of Islamic Appeal ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 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

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Askir Ali ACCA Quilfords Limited Chartered Certified Accountants 113 Romford Road, London, E15 4LY

21 December 2023

Page 3

Islamic Appeal

Statement of Financial Activities for the Year Ended 31 August 2023

Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Total EXPENDITURE ON Raising funds 3 Charitable activities Project expenses Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted fund £ 20,601 20,508 41,109 40,909 200 41,109 - 2,830 2,830	Restricted fund £ - 108,555 108,555 63,356 13,700 77,056 31,499 50,376 81,875	31.8.23 Total funds £ 20,601 129,063 149,664 104,265 13,900 118,165 31,499 53,206 84,705	31.8.22 Total funds £ 39,025 5,352 44,377 76,544 49,107 125,651 (81,274) 134,480 53,206

The notes form part of these financial statements

Page 4

Islamic Appeal

Balance Sheet

31 August 2023

Notes CURRENT ASSETS Debtors 6 Cash at bank CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS	Unrestricted fund £ 2,830 - 2,830 - 2,830 2,830 2,830	Restricted fund £ 170 98,253 98,423 (16,548) 81,875 81,875 81,875	31.8.23 Total funds £ 3,000 98,253 101,253 (16,548) 84,705 84,705 84,705 2,830 81,875 84,705	31.8.22 Total funds £ 3,000 50,206 53,206 - 53,206 53,206 53,206 2,830 50,376 53,206

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

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continued...

Islamic Appeal

Balance Sheet - continued

31 August 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 21 December 2023 and were signed on its behalf by:

Nazrul Islam - Trustee

The notes form part of these financial statements

Page 6

Islamic Appeal

Notes to the Financial Statements for the Year Ended 31 August 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.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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continued...

Islamic Appeal

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

2. OTHER TRADING ACTIVITIES

Dig a well Feed the Fasting Winter Appeal Zakat Qurbani Sadaqah Bangladesh floods emergency Turkey eaqthquake Build a home 3. RAISING FUNDS Raising donations and legacies Support costs	Unrestricted funds £ - - - 14,877 - 5,631 - - - 20,508 Unrestricted funds £ 40,909	Restricted funds £ 83,381 - 1,574 - 10,408 - - 4,121 9,071 108,555 Restricted funds £ 63,356	31.8.23 Total funds £ 83,381 - 1,574 14,877 10,408 5,631 - 4,121 9,071 129,063 31.8.23 Total funds £ 104,265	31.8.22 Total funds £ - 26 - 3,456 - 309 1,561 - - 5,352 31.8.22 Total funds £ 76,544

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Total EXPENDITURE ON Raising funds	Unrestricted fund £ 39,025 309 39,334 36,794	Restricted fund £ - 5,043 5,043 39,750	Total funds £ 39,025 5,352 44,377 76,544

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continued...

Islamic Appeal

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
		Unrestricted		Restricted	Total
		fund		fund	funds
		£		£	£
	Charitable activities
	Project expenses		-	49,107	49,107
	Total	36,794		88,857	125,651
	NET INCOME/(EXPENDITURE)	2,540		(83,814)	(81,274)
	RECONCILIATION OF FUNDS
	Total funds brought forward	290		134,190	134,480
	TOTAL FUNDS CARRIED
	FORWARD	2,830		50,376	53,206
6.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				31.8.23	31.8.22
				£	£
	Other debtors			3,000	3,000
7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				31.8.23	31.8.22
				£	£
	Accruals and deferred income			16,548	-
8.	MOVEMENT IN FUNDS
				Net
				movement	At
		At 1.9.22		in funds	31.8.23
		£		£	£
	Unrestricted funds
	General fund	2,830		-	2,830
	Restricted funds
	Restricted	50,376		31,499	81,875
	TOTAL FUNDS	53,206		31,499	84,705

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continued...

Islamic Appeal

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
41,109
(41,109)
Restricted funds
Restricted
108,555
(77,056)
TOTAL FUNDS
149,664
(118,165)
Comparatives for movement in funds
Net
movement
At 1.9.21
in funds
£
£
Unrestricted funds
General fund
290
2,540
Restricted funds
Restricted
134,190
(83,814)
TOTAL FUNDS
134,480
(81,274)
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
39,334
(36,794)
Restricted funds
Restricted
5,043
(88,857)
TOTAL FUNDS
44,377
(125,651)

Movement
in funds
£
-
31,499
31,499
At
31.8.22
£
2,830
50,376
53,206
Movement
in funds
£
2,540
(83,814)
(81,274)

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continued...

Islamic Appeal

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

8. MOVEMENT IN FUNDS - continued

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

		Net
		movement	At
	At 1.9.21	in funds	31.8.23
	£	£	£
Unrestricted funds
General fund	290	2,540	2,830
Restricted funds
Restricted	134,190	(52,315)	81,875
TOTAL FUNDS	134,480	(49,775)	84,705
A current year 12 months and prior year 12 months combined net movement in funds, include
in the above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	80,443	(77,903)	2,540
Restricted funds
Restricted	113,598	(165,913)	(52,315)
TOTAL FUNDS	194,041	(243,816)	(49,775)

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

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.

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Islamic Appeal

Detailed Statement of Financial Activities for the Year Ended 31 August 2023 Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS Donations and legacies Donations 3,142 - Gift aid 17,459 - Job retention grant - - 20,601 - Other trading activities Dig a well - 83,381 Feed the Fasting - - Winter Appeal - 1,574 Zakat 14,877 - Qurbani - 10,408 Sadaqah 5,631 - Bangladesh floods emergency - - Turkey earthquake - 4,121 Build a home - 9,071 20,508 108,555 Total incoming resources 41,109 108,555 EXPENDITURE Charitable activities Qurbani - 13,700 Feed the fasting - - Emergencies - - Zakat - - Winter appeal - - - 13,700 Support costs Management Wages 3,209 63,356 Pensions - - IT Equipment 186 - Carried forward 3,395 63,356	31.8.23 Total funds £ 3,142 17,459 - 20,601 83,381 - 1,574 14,877 10,408 5,631 - 4,121 9,071 129,063 149,664 13,700 - - - - 13,700 66,565 - 186 66,751	31.8.22 Total funds £ 1,454 36,321 1,250 39,025 - 26 - 3,456 - 309 1,561 - - 5,352 44,377 - 12,600 11,550 20,000 4,957 49,107 50,422 1,924 - 52,346

This page does not form part of the statutory financial statements

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Islamic Appeal

Detailed Statement of Financial Activities for the Year Ended 31 August 2023

Unrestricted Restricted funds funds £ £ Management Brought forward 3,395 63,356 Insurance 2,884 - Telephone 1,157 - Postage and stationery 1,814 - Advertising 6,097 - Rent 9,200 - Travel expenses 4,177 - Website fee 635 - Terminal charges 3,591 - Staff entertainment 936 - Professional fee 492 - Subscription 711 - 35,089 63,356 Finance Bank charges 100 - Administrative expenses Event expenses - - Charitable donation 200 - 200 - Governance costs Accountancy fees 2,400 - Legal fees 3,320 - 5,720 - Total resources expended 41,109 77,056 Net (expenditure)/income - 31,499	31.8.23 Total funds £ 66,751 2,884 1,157 1,814 6,097 9,200 4,177 635 3,591 936 492 711 98,445 100 - 200 200 2,400 3,320 5,720 118,165 31,499	31.8.22 Total funds £ 52,346 2,858 1,188 445 1,512 6,000 745 962 1,322 395 - 1,035 68,808 100 2,000 - 2,000 3,795 1,841 5,636 125,651 (81,274)

This page does not form part of the statutory financial statements

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