Registered Charity Number 1173297 UJALA FOUNDATION Report and Accounts Year ended 31 March 2024 Accounts UJALA FOUNDATION Financial statements Year ended 31 March 2024 Pages Trustees, annual report Statement of trustees, responsibilities Independent examiner's report to the trustees Statement of Financial Activities Accountants, report Statement of financial position Notes to the financial statements 6-12 The following pages do not form part of the financial statements Detailed statement of financial activities 13-14 UJALA FOUNDATION Trustees, Annual Report Year ended 31 March 2024 Reference and administrative details Registered charity name UJALA FOUNDATION Charity registration number 1173297 The trustees Mr Z Ali (Chair) Mr A Mehmood Mr F Jaurnbocus Mrs F Malik Mr A A Malik Mr Zjaved Mr M Usman Mr Z Iqbal Independent examiner Mr Saif Ashraf ACCA Structure, governance and management The Charity is run by the Executive Committee which is assisted by a further sub-committee Objectives and activities Charitable Objects are:_ l. The advancement of the Islamic Religion, but not exclusively by: A) Advising on Islamic Law. B) Providing marriage and family counselling. C) Providing classical Islamic and Arabic educational classes to all. D) Providing a local youth community centre. 2. The promotion of religious harmony for the benefit of the public by: A) Educating the public in different religions including an awareness of their distinctive features and their common ground to promote good relations between persons of different faiths; B) Promoting knowledge and mutual understanding of different religious faiths. Ujala Foundation Trustees, Annual Report (continued) Year ended 31 March 2023 Objectives and activities (cont/nuect) The Charity is based at The Manor Park Pavilion, Slou and provides activities such as multicultural/multifait h, Berkshire SL2 INP get-together meetings for communal and religious harmony, serving food/refreshments for the elderly and for the other religious activities including daily prayers, holding festivals and special occasions with residents of all faiths. Islamic Legal Advice Ujala Foundation has become even more popular amongst the community for free legal and Islamically sound counselling and support. We have forged links with various Women's Refugees, Mental Health Agencies and other support outlets who can further use our services. Adult Islamic Studies Ujala Foundation continues to run its weekly 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. Achievements and performance The charity holds five daily prayers and one or two Jumma prayers in the Mosque. Extra Jumma prayer is held during school holidays and Ramadan to accommodate the extra attendees. It also holds 3 sessions of each annual Eid prayer. Traweeh prayers are held during the month of Ramadan. The charity holds regular gatherings throughout the year to commemorate significant events in the Islamic calendar The charity organises weekly activities of ladies exercises, coffee meetings etc. for ladies and youths under the name of Ujala Ladies Wing and Ujala Youth Club. The charity is also running Ujala Elderly Club in which food and refreshments are served as well as health advice is given free of charge to the local residents. Financial review Financial results of the charity are shown on the Statement of Financial 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 periods The charity has been raising funds for the purchase of an Islamic Community Centre at the right time and has engaged the whole community in fundraising activities. The trustees, annual report was approved on 10/01/2024 and signed on behalf of the board of trustees by: Name ZuLfiI Sign: 28 January 2025 UJALA FOUNDATION Statement of Financial Activlties Year ended 31 March 2024 Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds Notes 2024 2024 2024 2023 Donation, grants and income 156,476 17,657 174,133 186,350 Total income 156,476 17,657 174,133 186,350 Expenditure Expenditure on charitable activities and governance costs 149,521 9,090 158,611 118,794 Total expenditure 149,521 9,090 158,611 118,794 Net income and net movement in funds 6,955 8,567 15,522 67,556 Reconciliation of funds Total funds brought forward Total Funds carried forward 4,754 11,709 235,356 243,923 240,110 255,632 245,154 312,710 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities only. UJALA FOUNDATION Statement of Financial Position 31 March 2024 Notes 2024 2023 Fixed assets Tangible assets Debtors Cash at bank and in hand Total current assets Creditors Amounts due within one year 10 11 217 255 255,632 255,849 245,254 245,509 12 350 350 Net current assets 255,499 245,159 Total assets less current liabilities 255,499 245,159 Net assets including pension asseuliability 255,499 245,159 Funds of the charity Restricted funds Unrestricted funds Total charity funds 243,923 11,576 255,499 240,538 4,621 245,159 These financial statements were approved by the board of trustees and authorised for issue on 28 January 2025, and are signed on behalf of the board by: Trustee UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2024 l. General informatlon The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 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 (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. 3. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going 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 satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemption available under paragraph 1.12 of FRS 102; (a) No cash flow statement has been presented for the charity. UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2024 3. Accounting policies (continued) Judgements and key sources of estimation uncertainty 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 offuture events that are believed to be reasonable under the circumstances. Fund accounting 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 future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. Incoming resources All incoming 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 following 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 contracts for the supply of services 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 as restricted. UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2024 3. Accounting policies (continued) Resources expended Expenditure is recognised 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 trading 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 categories reflecting the use of the resource. Direct 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 a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. 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 loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation 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 2024 3. Accounting policies (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. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are 4 Donations and legacies Unrestricted Funds Restricted Funds Total Funds 2024 2024 2024 Donations Donation receivable Grants Grants receivable Other income Children fees 96,487 17,657 114,144 21,809 21,809 38,180 118,296 38,180 174,133 17,657 Unrestricted Funds Restricted Funds Total Funds 2023 2023 2023 Donations Donation receivable 67,393 67,393 Grants Grants receivable 36,520 36,520 UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2024 103,913 103,913 5 Expenditure on charitable activities and governance costs Activities undertaken directly Support costs Total costs 2024 Total costs 2023 Food and refreshments Governance andr adminstrative costs 1,318 157,293 1,318 157,293 1,659 158,611 158,611 1,659 Net income Net income is stated after charging/(crediting): 2024 2023 Depreciation of tangible fixed assets 38 74 Independent examination fees 2024 2023 Fees payable to the independent examiner for: Independent examination of the financial statements 350 350 Staff costs Wages and salaries Social security and pension costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2024 2023 Wages and salaries 46,335 43,412 The average head count of employees during the year was 9 (2022.5). The average number of full-time equivalent employees during the year is analysed as follows: 2024 2023 No employee received employee benefits of more than £60,000 during the year. 9. Trustee remuneration and expenses All trustees are volunteers. No remuneration or other benefits from employment with tha ph2ritrii frtr 2 ra12taA antritrii lara raraiiiaA hii +ha tri Ictaae UJALA FOUNDATION Notes to the Accounts Year ended 31 March 2024 10. Tangible fixed assets Equipment Cost At l April 2022 Additions Disposals At 31 March 2023 584 584 Depreciation At l April 2022 Charge for the year On disposals At 31 March 2023 329 38 367 Net book value At 31 March 2024 217 At 31 March 2023 255 11. Debtors 2024 2023 Prepayments and accruals 12. Creditors: amounts falling due within one year 2024 2023 Social security and other taxes Other creditors Overdraft 350 350 350 350 2024 2023 13. Pensions and other post-retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £NIL (2023: £0). 14. Analysis of charitable funds Unrestrirted funds (Main Account) At 01 April 2023 Adjustment of At 31 March funds 2024 Income Expenditure General funds 4,621 156,476 (158,611) (133) 2,619 Restricted funds (Savings and Funeral) At 01 April 2023 Adjustment of At 31 March funds 2024 Income Expenditure General funds 240,388 17,657 (9,090) 6,677 255,632 15.Analysis of net assets between funds Unrestricted Funds Restricted Funds Total Funds 2024 Tangible fixed assets Current assets Creditors less than l year 217 4,716 (350) 217 245,104 (350) 240,388 Net assets 4,583 240,388 244,971 Unrestricted Funds Restricted Funds Total Funds 2023 Tangible fixed assets Current assets Creditors less than l year 255 4,716 (350) 255 245,254 (350) 240,538 Net assets 4,621 240,538 245,159 16. Transition 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 transitlonal adjustments were required in the retained funds or income or expenditure for the year. Manangement Informatlon Year ended 31 March 2024 The following pages do not fomi part of the financlal statements UJALA FOUNDATION Detailed Statements of Financila Activities Year ended 31 March 2024 2024 2023 Donations receivable Grants receivable Children fees 114,144 21,809 38,180 174,133 183,350 3,000 Total 186,350 Total Income 174,133 186,350 Expenditure Expenditure on charitable activities and governance costs Food and refreshments Salaries - Administrative staff Pension Contributions - administrative staff Employers, Nl - Administrative staff Health and safety costs Advertising and PR Training and welfare Accountancy fees other than examiners/auditors Rates, water and service charges Premises repairs and renewals Telephone and fax Stationery and printing Educational supplies Computer IT, repairs and renewals Charitable donations Funeral costs Freelance services Sundry expenses De reciation of overnance assets Total expenditure 1,318 46,335 1,659 43,412 957 600 1,669 856 800 67,119 189 540 1,691 364 630 839 84,132 299 674 752 1,047 878 7,110 9,090 4,148 38 158,611 214 45 118,794 Net (loss)Iprofit 15,522 67,556 UJALA FOUNDATION Detailed Statements of Financila Activities Year ended 31 March 2024 2024 2023 UJALA FOUNDATION Independent examlner's report to the trustees of Ujala Foundatlon Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of Ujala Foundation ('the charity,) for the year ended 31 March 2024. Responsibilities and basis of report As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act,), 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 examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of theAct; or 2. the financial statements do not accord with those records. or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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, 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. Mr Saif Ashraf Chartered Certified Accountant The Porter Building 1 Brunel Way Slough Berkshire SL11FQ The date upon which this report was completed is :_ 28 January 2024