**Charity registration number: 1175331**
Jamiatus Salihat Trust
Report and Accounts
31 March 2023
**Jamiatus Salihat Trust Contents**
||**Page**|
|---|---|
|Charity Information|1|
|Trustees report|2|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8|
**Jamiatus Salihat Trust Charity Information for the period ended 31 March 2023**
## **Address**
19 Bala Close Blackburn Lancashire BB1 8JA
## **Charity registration number: 1175331**
## **Trustees**
Mr Mohmedyasin Abdulhaq Maulvi Mr Imran Mohmed Chati Mr Ziyaulhaq Sanaullah Ahmed Mr Mohmed Shafi Ahmed
## **Appointed independent examiner**
M A Ibrahim (FCCA)
## **Accountants**
M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE
## **Bankers**
NatWest Bank Plc 35 King William Street Blackburn Lancashire BB1 7DL
1
**Jamiatus Salihat Trust Trustees’ annual report for the period ended 31 March 2023**
## **Charity registration number: 1175331**
The Annual Report is fully SORP compliant and sets out how the trustees have met their obligations.
The Financial Statement is fully SORP compliant and includes the incoming resources and resources expended.
## **Objectives and activities**
The objects of the charity are set out in the constitution are summarised as follows:
The relief of poverty and sickness, promotion of good health and the advancement of Islamic religion worldwide.
Helping to relief poverty internationally by supporting organisations which provide education to poor children by way of donations.
Actively seeking out organisations which require aided support to help fund these organisations in the interest of public benefit.
The advancement of education of orphans and underprivileged children, particular but not exclusively in India by the provision of grants.
In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.
## **Achievements and performance**
The Charity carries out a wide range of activities in pursuance of its charitable aims:
In previous reporting periods we mentioned that it was an exceptionally challenging period for our projects in India. The primary reason was the Covid 19 pandemic and it affected India really badly. Due to this the organisations we support remained closed for a significant period of the reporting year hence our charitable activities were limited. We are pleased to report that now that the pandemic has eased our projects are up and running on a more sustained basis.
## **Eid ul Fitr and Eid ul Adha Project**
The trust provided and financed catering for students at Jamiatus Salihat to celebrate the festival of Eid ul Fitr and Eid ul Adha and also a few other special occasions.
## **Student stipend**
Our trust sponsored stipends for 80 students from poor family backgrounds to study at Jamiatus Salihat.
## **Medical/Hospital Unit**
The trust financed the medical facilities in Jamiatus Salihat, India where all students, staff and their families were provided with medical treatment and medicine etc and also the trust paid for off-site medical treatment for poor students.
## **Electricity and Gas**
The Trust funded electricity and gas utility costs of Jamiatus Salihat in Gujrat India
## **Catering and Food**
The Trust assisted in buying wholesale food items such as rice, flour, sugar and cooking oil for cooking purposes.
2
**Jamiatus Salihat Trust Trustees’ annual report for the period ended 31 March 2023**
## **Real life Skills**
The trust provided funding for the following: Provide IT lessons and training, Embroidery and sewing qualifications, English classes and extra-curricular lessons, Food Technology.
## **Visits**
During the accounting period two of the trustees Mr Ziaulhaq Sanaullah Ahmed and Mr Mohamed Shafi Ahmed visited Jamiatus Salihaat, India, to assess and see the projects first hand and ensure they are running smoothly. The trustees are happy with the outcome of their visit and the controls in place.
Regular contact is maintained to assess the progress of the projects undertaken.
## **Structure, governance and management**
Jamiatus Salihat Trust is registered as a Charity with The Charity Commission under charity no: 1175331.
The Charity is regulated by declaration of the trust deed dated 5th July 2017.
## **Appointment of charity trustees**
Appointment of trustees is governed by the Trust Deed of the charity. Trustees are sought all year to relevant people with a link or understanding to these projects. The charity is always on the look for potential trustees, staff and volunteers to progress its work.
## **Reference and administrative details**
See preceding page under 'Charity Information'.
## **Names of the charity trustees who manage the charity**
All trustees are named on the preceding page under 'Charity Information'.
## **Financial review and reserves policy**
A substantial increase in donations by individuals was achieved towards the end of the year and in particular the Ramadhan period. Office overheads were generally unchanged this year. Funds available are sufficient to permit the Trust to continue in operation in the medium to long term, together with the continued support from the donors.
The trustees actively review the major risk, which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined the operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.
It is the policy of the charity to maintain unrestricted funds at a level, which equate to approximately 12 months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs. Unrestricted funds are maintained at least at this level throughout the year
There are no uncertainties about the charity continuing as a going concern.
The Trustees would like to thank all those who assisted us with their moral and financial support and trust they continue to do so.
3
**Jamiatus Salihat Trust Trustees’ annual report for the period ended 31 March 2023**
## **Statement of Trustee’s responsibilities**
The Trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable 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 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 these financial statements, the trustees are required to:-
h Select suitable accounting policies to be applied consistently
h Observe the methods and principles in the Charities SORP
h Make judgements and estimates that are reasonable and prudent
h State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and,
h Prepare the financial statements on the going concern bases unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
Approved by the Trustees and signed on its behalf by:
Mr Ziyaulhaq Sanaullah Ahmed Date: 14/08/2023 Trustee
4
**Jamiatus Salihat Trust**
## **Independent Examiner's Report to the Trustees of Jamiatus Salihat Trust**
I report to the trustees on my examination of the accounts of Jamiatus Salihat Trust (the Trust) for the period ended 31 March 2023.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act").
The charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.
It is my responsibility to:
- l examine the accounts under section 145 of the Charities Act,
- l to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
- l to state whether particular matters have come to my attention
## **Basis of independent examiner’s statement**
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 material matters have come to my attention which gives me cause to believe that in, any material respect:
l the accounting records were not kept in accordance with section 130 of the Charities Act; or
- l the accounts did not accord with the accounting records; or
l the accounts did 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.
The appointed independent examiner of the trust:
M A Ibrahim (FCCA) for and on behalf of Date: 14/08/2023 M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE
5
## **Jamiatus Salihat Trust Statement of financial activities for the period ended 31 March 2023**
|**Notes**
**Restricted**
**Unrestricted**
**income**
**Total**
**funds**
**funds**
**2023**
**£**
**£**
**£**
**Income**
**3**
**Income and endowments from:**
Donations and legacies
69,027
-
69,027
**Expenditure**
**4**
**Expenditure on:**
Charitable activities
120,986
-
120,986
**Net income/(expenditure) for the year**
(51,959)
-
(51,959)
**Reconciliation of funds**
Total funds brought forward
90,521
-
90,521
Net incoming resources for the year
(51,959)
-
(51,959)
**Total funds carried forward**
38,561
-
38,561|**Total**
**2022**
**£**
39,841
38,738|
|---|---|
||1,103|
||89,418
1,103|
||90,521|
6
## **Jamiatus Salihat Trust Balance Sheet At 31 March 2023**
|**Notes**
**Restricted**
**Unrestricted**
**income**
**Total**
**funds**
**funds**
**2023**
**£**
**£**
**£**
**Current assets**
Cash at bank and in hand
39,061
-
39,061
39,061
-
39,061
**Creditors:amounts falling due within one year**
Trade creditors and accruals
**6**
500
-
500
**Net current assets**
38,561
-
38,561
**Net assets**
38,561
-
38,561
**Funds of the Charity**
**7**
Unrestricted funds
38,561
-
38,561
**Total funds**
38,561
-
38,561|**Total**
**2022**
**£**
90,971|
|---|---|
||90,971
450|
||90,521|
||90,521|
||90,521|
||90,521|
Approved by the Board of Trustees and signed on its behalf by
Mr Mohmed Shafi Ahmed Date: 14/08/2023 Trustee
7
**Jamiatus Salihat Trust Notes to the Accounts for the period ended 31 March 2023**
## **Basis of preparation**
## **1** _**Basis of accounting**_
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102 and charities SORP (FRS 102) effective 1 January 2019, published by the Charity Commission in England & Wales.
The charity is a public benefit entity.
## **2 Accounting Policies**
## _**Income**_
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.
## _**Expenditure**_
Expenditure is included in the accounts on an accruals basis.
## _**Depreciation**_
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fittings and equipment
5% Straight line
The trustees are of the opinion that the depreciation charge for the buildings is not required as the buildings are maintained and the expenditure reflected in the income and expenditure account.
## _**Unrestricted funds**_
Unrestricted funds are donations and other incoming resources receivable or generated for the charity without further specified purpose and are available as general funds.
## _**Restricted funds**_
Restricted funds are funds subject to specific trusts, which may be declared by the donor(s) or with their authority (e.g. in a public appeal) or created through legal process, but still within the wider objects of the charity. Restricted funds may be restricted income funds, which are spent at the discretion of the trustees in furtherance of some particular aspect(s) of the objects of the charity, or they may be endowment funds, where the assets are required to be invested, or retained for actual use, rather than spent.
## _**Endowment Waqaf funds**_
Endowment Waqaf funds as applied to mosque property is a religious endowment. The properties under Waqaf endowment are dedicated to Allah SWT for public benefit on a perpetual basis. Restricted Fixed Waqaf funds cannot be gifted, granted or disposed.
8
## **Jamiatus Salihat Trust Notes to the Accounts for the period ended 31 March 2023**
|**3**
**Analysis of income**
**Donations and legacies**
Donations
**Total**
**Total income**
**4**
**Analysis of expenditure**
**Expenditure on charitable activities**
Grants & Donations
Stationery, postage and printing
Accountancy fees
Independent examiner's fee
Bank charges
**Total**
**Total expenditure**
**5**
**Grants made to institutions**
**Name of institutions**
Jamiatus Swalihat, India|**Restricted**
**Unrestricted**
**income**
**2023**
**funds**
**funds**
**Total funds**
**£**
**£**
**£**
69,027
-
69,027
69,027
-
69,027
69,027
-
69,027
**Restricted**
**Unrestricted**
**income**
**2023**
**funds**
**funds**
**Total funds**
**£**
**£**
**£**
120,000
-
120,000
396
-
396
350
-
350
150
-
150
90
-
90
120,986
-
120,986
120,986
-
120,986
**Purpose**
See trustees report|**2022**
**Prior year**
**£**
39,841|
|---|---|---|
|||39,841|
||||
|||39,841|
|||**2022**
**Prior year**
**£**
37,500
738
350
150
-|
|||38,738|
||||
|||38,738|
|||**2023**
**£**
120,000|
|||120,000|
9
**Jamiatus Salihat Trust Notes to the Accounts for the period ended 31 March 2023**
|**6**
**Creditors**
**2023**
Analysis of creditors:
**£**
Accruals
500
500
**7**
**Analysis of fund assets and liabilities**
**Unrestricted**
**funds**
**£**
Current assets
39,061
Current liabilities
(500)
38,561
**8**
**Details of certain items of expenditure**
**2023**
Fees for examination of the accounts
**£**
Independent examiner’s fees
150|**6**
**Creditors**
**2023**
Analysis of creditors:
**£**
Accruals
500
500
**7**
**Analysis of fund assets and liabilities**
**Unrestricted**
**funds**
**£**
Current assets
39,061
Current liabilities
(500)
38,561
**8**
**Details of certain items of expenditure**
**2023**
Fees for examination of the accounts
**£**
Independent examiner’s fees
150|**2022**
**£**
450
450
**Restricted**
**income**
**Total**
**funds**
**2023**
**£**
**£**
-
39,061
-
(500)|
|---|---|---|
||38,561|-
38,561|
|||**2022**
**£**
150|
## **9 Transactions with trustees and related parties.**
There were no benefits, expenses or remuneration paid to the Trustees or persons connected to them.
|**10 Employees**
Average number of employees|**2023**
**Number**
-|**2022**
**Number**
-|
|---|---|---|
No employee received emoluments of more than £60,000.
10