Registered Charity Number 1173297 UJALA FOUNDATION Report and Accounts Year ended 31 March 2023 Accounts UJALA FOUNDATION Financlal statements Year ended 31 March 2023 Page5 Trustees, annual report Statement of trustees, responsibilities Independent examiner's report to the trustees Statement of Financial Artivities Accountants, report Statement of financial position Notes to the financial statements 6-12 The followlng pages do not form part of the financlal statements Detailed statement of financial activities 13-14 UJALA FOUNDATION Tru5tees' Annual Report Year ended 31 March 2023 Reference and adminlstrative detalls Registered charity name UJALA FOUNDATION Charlty re8lstratlon number 1173297 The trustee5 MrA Mehmood Mr Fjaumbocus Mrs F Malik MrAA Malik Mrzjaved Mr zulfi.qar Ali Independent examiner Mr Saif Ashraf ACCA Structure. 8o¥ernance and management The Charity is run by the Executive Committee which is assisted by a further sub-committee Oblertlve5 and artlvltles Charitable Oblerts are:. l. The advancement of the Islamic Religion, but not exclusively by.. Al Advising on Islamic Law. Bl Providing rnarriage and family counselling. Cl Providing classical Islamic and Arabic educational classes to all. DI ProvidinE a local youth community centre. 2. The promotion of religious harmony for the benefit of the public by.. Al Educating the public in dlfferent religions including an awareness of their distinctive features and their common ground to promote good relations between persons of different faiths. 81 Promoting knowledge and mutual understanding of diffe￿nt religious faiths. Ujala Foundation Trustees, Annual Report (continued) Year ended 31 March 2023 Objectives and activities Icontlnuertl The Charity is based at The Manor Park Pavilion, Slou h, Berkshire SL2 INP and provides activities such as multiculturallmultifait get-together meetings for communal and religious harmony, serving food/refreshments for the elderly and for the other religious activitie5 including daily prayers, holding festivals and special occasions with residents of 311 faiths. Islamic Legal Advice Ujala Foundation has become even more popular amon8St the communi for free legal and Islamically sound counselling and SLTrPPOrt. We have forged inks with various Women's Refugees, Mentèl He3lth Agencies and other support outlets who can further use our services. Adultlslamlc Studies Ujala Foundation tontinues to run its weekfy classes and has introduced a monthly lecture series, hosting prominent visiting lecturers. Due to popular demand. we are also hoping to develop a Qur'anic Arabic classes for adults in the Coming year. Achlevements and performance The charity holds five daily pra raver is held durin8 school ho ers and one or two Jumma prayers in the Mosque. Extra Jumma idays and Ramèdan to accommodate the extra attendees, It also olds 3 sessions of each annual Eid prayer. Traweeh prayers are held dLbring the month of Ramadan. Thè Charity holds regular gatherings throughout the year to commemorate significant events in the Islamic calendar The charity organises weekly activities of ladies exercises. coflee meetings etc. for ladie5 and youths under the name of Ujala Ladies Wbng and Ujala Youth Club. The charity is also runnin8 U ala Elderly Club in which food and refreshments are served as well as health odvice is given free o the local residents. char8e to Financial review Financial result5 of the charlty are shown on the Statement of Flnancial Activities page 4. The Trustees consider that there are sufficient funds held by the Charity to enable them to carry out the charity activities. Plans for future perlods The charity h35 been raisin time and has engaged the w funds for the purchase of an Islamic Community Centre at the right e Community in fundraising activities. The trustees, annual report was approved on 1010112024 and signed on behalf of the board of trustees by.. Name ULKI AL Sign.. 10 January 2024 UJALA FOUNDATION Independent examiner's report to the trustees of Uiala Foundatlon Year ended 31 March 2023 I report lo the In151ees on my examination of the financial statements of Ujala Foundation ('the charily'l for the year ended 31 March 2023. Responsibilities and basis of retM)rt As the trustees of the charity. you are responsible for the preparation of the financial statements in accordance wilh the requirements of the Charities Acl 2011 ('Ihe ACV). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examinerfs ststement I have completed my examination. I confinn that material matters have come to my attention in connection wth the examination gNing me cause to believe that in any material respect.. 1. accounting records wère not kept in respect of the charity as required by section 130 of IheAct, or 2. the financial statements do not accord with those records,. or 3. the financial statements do not comply with the applicab18 réquirements concerning the form and content of accounts set out in the Chanlies (Accounts and RekN)rtsl Regulations 2008 other than any requirement that the accounts give a 'lrue and fai¢ view ￿lch is r￿t a matter considered as part of an independent examinats'on. I have no concerns and have come across no other matters in COnnect￿n with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Saif Ashiaf ACCA Chartered Certified Accountant The Porter Buikding 1 Brunel Way Slough Berkshire SL1 1FQ The dale upon which this rerK)rt vrds completed ts :_ 11 January 2024 UJALA FOUNDATION Statement of Financial Actlvlties Year ended 31 March 2023 Unrestrlcted Restrlcted Total Last Year Funds Funds Fund$ Total Funds Notes 2023 2023 2023 2022 Donation 8nd grants 100,994 85,356 186,350 103,913 Total income 100,994 85,356 186,350 103,913 Expendlture Expenditure on charilable activib.es and governanc8 costs 118,794 118,794 82,582 Total expenditure 118,794 118,794 82,582 Net Income and net movement in fund8 17.800 85,356 67,556 21,331 Reconclliatlon of fund• Total lunds brought forward 101.232 143,922 245,154 92,137 Total Funds carrled for4¥ard 83,432 229.278 303,575 113,468 The slalemenl ol financial acliviknes includes all gains and losses recognised in the year. All Income and expenditure derive from continuing ath"wI￿S only. UJALA FOUNDATION Statement of Financial Position 31 March 2023 Notes 2023 2022 Fixed assets Tangible assets Debtors Cash al bank and In hand Total current assots Creditor¥ Amounts due within one year 10 11 14 255 300 245.254 245,509 143,922 144.222 12 350 19.272 Net current assets 245.159 124,950 Total assets less current Ilabililies 245,159 124.950 Net assets Includlng ￿nSIon assellliability 245,159 124.950 Funds of the charlty Re51ncted funds Unrestricted funds Total charity funds 240,538 4.621 245,159 124,950 124,950 These financial stslements were approved by the board of trustees and authorised for issu& on 09 January 2024, 8nd are s￿ned on behall of the board by.. Trustee UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2023 l. General informatlon The charity is a public benefit entity and 3 registered charity in England and Wales and is unincorporated. The address of the principal office 15 The Manor Park Pavilion. Slough, Berkshire, SL2 INP. 2. Statement of compliance These financial statements have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 IFRS 1021 (Charities SORP IFRS ID211 and the Charities Act 2011. 3. Accountlng pollcies 8asls of preparatlon The financial statements have been prepared on the historical cost basis. as modified by the revaluation of certain financial assets and liabilitles and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, whlch is the functional currency of the entity. Golng concern There are no material uncertainties about the charity's ability to continue. Transition to FRS 102 The entity transitioned from previous UK GAAP to FRS 102 as at l April 2018. Details of how FRS 102 has affected the reported financial position and financial performance is given in note 16. Disclosure exemptions The entity satisfie5 the criteria of bein8 a qualifying entity a5 defined in FRS 102. As such, advantage ha5 been taken of the following disclosure exemption available under paragraph 1.12 of FRS 102,. lal No cash flow statement has been presented for the charsty. UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2023 3. Accounting pollcies Icontlnued) Judgements and key source5 of estimation uncertalnty The preparation of the financial statements requires management to make judgements,estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors. including expectations off uture events that are believed to be reasonable under the circumstances. Fund accountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular f uture project or commitment. Restricted funds are subjected to restrictions on their expendlture declared by the donor or through the terms of an appeal, and fall into one of two 5ub-classes'. restricted income fund5 or endowment funds. Incoming resources All incomin8 resources are included In the statement of financial activities when entitlement has passed to the charity,. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The followin8 specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is establish.. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably. in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised inthe accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contract5 for the supply of sendite5 is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded a5 restricted. UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2023 3. Accounting policies (continued) Resources expended Expenditure is re¢ogni5ed on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds Includes the costs of all fundraising activities, events, noncharitable tradin8 activities, and the sale of donated goods, expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure c3te8ories reflecting the use of the resource. Dlrect costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable. justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An Increase in the carrying amount of an asset as 3 result of 3 revaluation, 15 recognised in other recognised gains 3nd1055e5, unless It reverse5 a charge for impairment that has previously been recognised as expenditure within the statement of financial attivities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the Ioss is shown within other recogn15ed gains and losses on the statement of financial activities. Depreclation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value. over the useful economic life of that asset as follows- Fixtures, fittings and equipment 20% reducing balance UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2023 3. Accounting pollcies (continued) Impairment of fixed assets A review for indicators of Impairment is carried out at each reporting date. with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. Donatlons and legacles Unrestrfded Funds Restrlrted Funds Total Funds 2023 2023 2023 Donatlons Donation receivable 97,994 85,356 183,350 Grants Grants receivable 3.OCiI 186.350 I￿,994 85,356 Unrestrlrted Funds Restricted Funds Total Funds 2022 2022 2022 Donations Donation receivable 67,393 67,393 Grants Grants receivable 36,520 103,913 36,520 103,913 UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2023 Empendlture on charltable activities and govemarKe costs Arti¥ities undertaken dirertlv Support Costs Total costs 2023 Totsl costs 2022 Elderly club -food and refreshments Governance costs 1,659 1,659 515 66,878 1,659 1,659 67,393 Net income Net income is stated after chargin￿{CreditIn8j'. 2023 2022 Depreciation of tangible fixed assets 45 74 Independent examlnatlon fees 2023 2022 Fees payable to the Independent examlnerfor. Independent eKamination of the finantial statements 350 300 Staff t05ts W8ges and salarles Social security and penslon costs The total staff costs and employee benefits for the reporting period are analysed as follow5: 2023 2022 Wages and salaries 43.412 12.986 The average head count of employee5 durin8 the year was 912022..51. The average number of full-time equivalent employees durin8 the year is analysed as follow5.. 2023 2022 No employee rÈceived employee benefits of more than £60.[￿ during the year. 9. Trustee rernuneration and expense5 All trustees are volunteers. No remuneration or other benefits from employment with the charity for a related entity were received by the trustees. UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2023 10. Tangible fimed assets Equlpment Cost At l April 2022 Addition5 Disposals At 31 March 2023 584 584 Depre¢latlon At l April 2022 Charge for the year On disposals At 31 March 2023 284 45 329 Net book value At 31 March 2023 255 At 31 March 2022 300 11. Debtors 2023 2022 Prepayments and accruals 12. Creditors.. amounts falllng due wlthln one year 2023 2Q22 Soclal security and other taxes Other creditors Overdraft 350 300 18,972 19,272 350 2023 2022 13. Penslons and other post-relirement beneffts Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £NIL12022.. £01. 14. Cash Sn Bank Cash in Bank includes restricted funds of £240,538. 15. Analysls of chailtsble fvnds un￿StrICted funds At 01 April 2022 At 31 March 2023 Income Expendlture General funds 154.514 100,994 1118.7941 136,714 Restrirted funds At 01 Aprll 2022 At 31 March 2023 Income Expenditure General funds 143,922 85,356 143,4121 185,866 At 01 Aprfl 2022 At 31 March 2022 Income Expendfture General funds 135,002 103.913 82,582 156,333 16.Analysis of net assets between funds Unrestrfcted Fund5 Total Funds 2023 Restrlcted Funds Tangible fixed assets Current assets Creditors less than l year 255 4,716 13501 255 245,254 13501 240,538 Net assets 4,621 240,538 245,159 Unrestricted Fund5 Total Funds 2022 Restrlcted Funds Tangible fixed assets Current assets Creditors less than l year 3(KJ 300 143,922 119,2721 143,922 119,2721 Net assets 118.9721 143.922 124.950 17. Transltlon to FRS 102 These are the first financial statements that comply with FRS 102. The charity transitioned to FRS 102 on l April 2018. No transitional adjustments were required in the retained funds or income or expenditure for the year. UJALA FOUNDATION Detailed Statements of Financila Activities Year ended 31 March 2023 2023 2022 Donations recèivable Grants receivable 183.350 3,000 186.350 67,393 36.520 Total 103,913 Total Income 186,350 103,913 Expenditure Expenditure on charltable activitios and governance costs Elderly club -food and refreshments Salaries - Adminislrative staff Pension Contributions - administrative stsff Employers. Nl - Administrative staff Health and safety costs Advertising and PR Training and welfare Accountancy fees other than examinerslauditors Rates, water and service charges Premises repairs and renewals Telephone and fax Slalionery and printing Freelance servic8S Sundry expenses Depreciation of governance assets 1,659 43,412 515 12.986 600 1,669 856 800 67,119 189 540 1,691 750 320 58,796 10 1,049 288 6,020 1,024 74 214 45