Ibrahim Trust
Charity No. 1176238
Company No. 10902793
Trnstees. Report and Unaudited Accounts
31 August 2021
'A4FW258*
17111rk021
COMPANIES HOUSE
#124

Ibrahim Trust
Contents
Poges
Tnjstees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
Summary Income and Expenditure Account
Balance Sheet
Statement of Cash flows
Notes to the Accounts
Detailed Statement of Financial Activities
1Sto
Page I

Ibrahlm Trnst
Trustees Annual Report
Ibrahim trust
rhe Trustees, who are also directors of the charity for the purposes of the Companies Art 2006,
present their report with the unaudited financial statements of the charity for the year ended 31
August 2021.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 10902793
Charity No. 1176238
Principal OffKe
75 Holly Lane
Smethwick
West Midlands
B67 7LD
Address Line 5
Registered Office
75 Holly Lane
Smethwick
Birmingham
866 IEY
Olre¢tors and Trustees
The Oirectors of the charitable company are its Trustees for the purposes of charity law.
The following Directors and Trustees served during the year=
M.1. Chaudhry
M.H. Chaudhry
Z. Hussain
M. Sadeeq
A. Sajjad
Company Secretary
A.H. Chaudhry
A¢¢ountants
SIAhmed&Co
238 Wednesbury Road
Walsall
West Midlands
WS2 9QN
OBJEcnvES AND ACTIVITIES
The purpose of the charity as set out in its governing instrument is to promote sustainable development for
the benefit of the public, who by reason of their social and economic circumstances. are unable to further
their Islami¢ knowledge and preferred educational careerlpathwav.
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Ibrahlm Trust
Trustees Annual Rewt
The main artivities undertaken in relation to those purposes are= al. Providing scholarships. bursaries and
maintenance allowances at any approved school. college or other edutational establishment. bl. In providing
financial a551Stance, tools and equipment. d. In constructing orphanages. nurser*s and schools.
ACHIEVEMENTS AND PERFORMANCE
In this year, Ibrahim Trust has continued to participate in tharitable work. Some of the highlights of our
achievements are below..
Donated towards Emergency winter appeal
Donated toward5 Ramadhan appeal
• Donated cooked meals durlng Ramadhan
• Distributed food parcels in hard hit regions in Pakistan
Distributed cash donations in hard hit regions in Pakistan
Paid for Child￿n,5 open-heart surgery in Pakistan
Paid for children's medical surgeries in Pakistan
Built Tube wells in Pakistan
CuTrently in the process of building a new masjid in Sudan
Oonated towards local masjid in expanding therr provisions for thÈ ltstal UK Community
Donatin8 money towards the construction of new masjid in Gambta
Donated monèy towards the upkeep ot masjid Al-Aqsa
• Food distributions in Syria. Yemen. Kashmir. Afghanistan and Jerusalem
Paid for the running of a bread factory in Yemen to help feed 45,5W people
The Trustees are responsible for keepin8 proper accounting re¢ords that disclose wtth reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the
charity and hence taking reasonable steps for the prevention and detection of fraud and other iriegularities.
The above report has been prepared in accordance with the provisions applicable to companies Subject to
the small companies re8ime as set out in Part 15 of the Companies Act 2￿6 and irt accordance with the
Charities SORP IFRS 1021.
Signed o
ehalf of the board
M.1. Chaudhry
Trustee
03 November 2021
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Ibrahlm Trust
Independent Exaffliner5 Report
Independent Examlner's Report to the trustees of Ibrahim Trust
I report to the charity trustees on my examination of the accounts of Ibrahim Trust for the year ended 31
August 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure
Account. the Balance Sheet. the Statement of Cash Flows and the related notes.
Responsibilitle$ and basis of report
As the trustees of the charity land also its direttor5 for the purposes of company lawl you are responsible for
the preparation of the accounts in accordance with the requirement5 of the Companies Art 2CQ61'the 2006
Act.
Hawn8 sat15fied myself that the accounts of the eharity are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination. I report in respett of my examination of your
charity's accounts as carried out tlnder section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out
my examination I have followed the Direction5 given by the Chartty Commission under section 14515llbl of
the 2011 Act.
Independent examiner's ststement
I have completed my examination. I can confirm that no material matters have come to my attention in
connertion with the examination giving me cause to believe that=
accounting record5 were not kept in accordance with section 386 of the 2th)6 Act ' or
the accounts do not accord with those records.. or
the accounts do not Comp￿ with the accounting requirements under section 396 of the 2￿6 Act other
than any requirement that the accounts give a 'true and fair, view which is not a matter coftsidered as
part of an independent examination- or
• the accounts have not been prepared in accordance with the Charities SORP IFRS 1021.
I have no Concerns and have come across no other matters in connertion with the examination to which
attention should be drawn in this report in order to enable a proper underst3ndine of the accounts to be
reached.
Syed Imtiaz Ahmed
FMAAT. FAIA
S l Ahrned & Co
238 Wednesbury Road
Walsall
West Mrdlands
WS2 9QN
03 November 2021
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Ibrnhlm Trust
Statement of Finan¢ial A¢tivit*s
forthe year ended 31 Au8USt 2021
Unrestrlrted
funds Total funds Total fund5
2021
2021
2020
Notes
Incorne and end¢)wments
from:
Donations and legacies
70,976
70.976
6.000
Total
70.976
70.976
6.000
Expenditure on:
Charitable activities
Other
19.882
956
19,882
956
12.832
954
Total
20.838
20,838
13,786
Net gains on investments
Net IncomellexpeTrdlture}
Transfer5 between funds
50,138
50,138
17.7861
Net Incomellexpendlturel
before other 8ains1110ssesl
50,138
50.138
17.7861
Other galns and losses
Net movement in funds
50,138
50.138
17,7861
Reconclllatlon of fvnds:
Total fund5 brought forward
44,154
44.154
51.940
Total funds carried forward
94,292
94.292
44,154
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Ibrahlm Trust
Summary Income and ExpendI￿re Account
for the year ended 31 Au8ust 2021
2021
Z020
Income
70.976
6.000
Gross In¢ome lor the year
Expenditure
70.976
6,000
20,838
13,786
Total expenditure for the year
Net income/lexpenditurel before tax
for the year
20,838
13.786
50,138
17.7861
Net income /{expenditure )forthe year
50.138
17,7861
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Ibrahim Trust
Balance Sheet
at 31 August 2021
Company No. 10902793
Notes
2021
2020
Current assets
Cash at bank and in hand
95.142
95.142
45,004
45,004
18501
44,154
Creditors: Amount falling due within one year
1850)
Net current assets
94.292
Total assets less curwent liabilities
94,292
44,154
assets exdudin8 pensi¢)n asset or Ilablllty
94.292
44.154
Total net assets
94.292
44.154
The funds of the ¢harity
Restrirted funds
Unrestricted lunds
General funds
io
io
94,292
44,154
94.292
44,154
Reserves
io
Total ful￿5
94.292
44,154
These accounts have been prepared in a¢¢ordan¢e with the special provisions of Part IS of the Companies
Act 2006 relating to small companies.
For the year ended 31 August 2021 the ¢ompany was entitled to exemption under section 477 of the
Companies Act 2006 relating to small companie5.
The members have not required the company to obtain an audit in accordance with section 476 of the
Companies Aa 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 03 November 2021
And signed on its
tf by..
M.H. Chaud
TnJ5tee
03 November 2021
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Ibrahim Trust
Statement of Cash Ilows
for the year ended 31 August 2021
2021
2020
Cash flows from operattng aclN5tles
Net incomel(expenditure) per Ststement of Financial Activlties
50,138
17,7861
Net cash provided byllused In) operntine arthltles
50,138
17,7861
Net cash from Investing activitles
Net Cash from financing aclivllSes
Net Increasel{decreasel In cash and cash equivalents
50,138
17.7861
Cash and cash equivalents at the be8inning of the year
45,C#M
52,790
Cash and ¢ash equi¥alefits at the end of the year
95.142
45,004
Components of cash and cash equivalents
Cash and bank b¥lances
95.142
45,004
95,142
45,004
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Ibrahim Trust
Notes to the Ac¢ounts
lor the year ended 31 August 2021
l A¢¢ountlng poliaes
Ba515 of preparatlon
The financial statements have been prepared in accordance with Accounting and Reporting by Charitie5.'
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 leffective I
January 20151 (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Companies Act 2(Kl6.
Change in ha5is of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of ac¢ountingl since
last year and no changes have been made to ac¢ounts for previous years.
Fund accountlng
Unrestricted funds These are available for use at the discretion of the trustee5 in furtherance of the
general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subjert to restrictions imposed by the donor or through
terms of an appeal.
Oesignated funds
Revaluation funds
Restricted funds
Income
Recognition of
income
Income is included in tht Statement of Finantial Activities ISOFAI when the charity
becomes entitled to, and virtually certain to receive. the income and the amount of
the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the incowne and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
Voluntary Income received by way of grants. donations and gifts is included in the
the SOFA when receivable and only when the Charity has uncondltional
entitlement to the income.
Tax reclaim5 on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts giftldonation to which it relates.
Donated services
These are onty included in income (with an eqvivalent amount in expenditilrel
and facilities
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
legacies
Volunteer help
The value of any volunteer help received 15 not included in the account5.
Investment income This is included in the accounts when receivable.
Gains/llossesl on
This includes any gain or10ss resujting from revaluing investments to market value
revaluation of fixed at the end of the year.
a55ets
Gains/llossesl on
Investment assets
This includes any gain or loss on the sale of investments.
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Ibrahim Trust
Noles lo the Accounts
Expendlture
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported a5 Part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraisin8
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable artivities serwces tn the furtherance of its objetts. includin8 the making of grants and
governance costs.
All grant expendiiure 15 accounted for on an artual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated wtth meeting the constitutional and statutory
requirements of the Charity. including any auditlindependent examination fee5,
Costs linked to the strategic mana8ement of the Charity. together with a Sho￿ of
other administration costs.
These are support costs not allocated to a particular activity.
Grants payable
Governance costs
Other expenditure
T¥xation
The charity is exempt from corporation tax on its charitable actNities.
Freehold investment propertv
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet
date and ale not depreciated. All gains or losses are taken to the Statement of Financial Activities as they
arise.
Stocks
Stock 15 included at the lower of cost or nei realisable value. Donated items of stock are re¢o8nised at fair
value which Is the amount the charity would have been willing to pay for the item5 on the open market.
Trade and other debtors
Trade and other debtors a￿ reco8ni5ed at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepJid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents ¢omprise cash at bank and on hand. demand deposits with banks and other
5hort-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of finanaal position. bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Fl¢)ws. cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and fomi an integral part Of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised
where the charity has a present obligation resulting from a past e￿fit that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are nomially recoEnised at their Settlement amount after
allowing for any trade discounts due.
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Ibrahim Trust
Notes to the A¢¢ounts
Research and development
Expenditure on research and development is written off in the year in which it 15 incurred.
Foreign currencies
Monetary asset5 and liabilities denominated in currenaes other than the functional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transaction5 in currencie5 Other than the functional currency of the charity are recorded at the rate of
exchange on the date that the transaction occurred.
All exchange dbfferences are are taken into account in arrivin8 at net incomelexpenditure.
Leased assets
Where the charity enters into a lease which entaib taking substantially all the risks and rewards of
ownership of an a55et, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are initially recognised as assets of the charrty at their fair value at the
inception of the lease or. if lower. at the present value of the minimum lease payments. The
corresponding liability to the le￿01 is included in the balance sheet date as a finance lease obligatlon.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expense5 are
recognised immediately. unless they are directly attributable to qualifying assets, in which case they are
capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Opprating lease payments are recognised as an expense on a strnight-line basis over the lease term.
In the event that lease incentives are receNed to enter into operating leases, such incentives are
recognised as a liabilrty. The aggregate benefit of incentive$ 15 reco8nised as a reduction of rental
expense on a straight-line basis.
Pension costs
The charity operates a defined contributlon plan for its employees. A defined contribution plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obliÉation5. The contributions are
re¢o8ni5ed as expenses when they fall due. Amounts not paid are sh¢)wn in accruals in the balance sheet.
The assets of the plan are hekl separately from the company in independently administered funds.
Receipt of donated goods, facilit5es and services
All donated goods, fa¢ilTrties and services received are reco8nised within incoming resources and
expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does ftot have share capital.
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Ibrahlm Trust
Notes to the Accounts
3 Statement of Flnandal Actl¥tties- wior year
Unrestricted
lunds Totsl funds
2020
2020
Income and end17wments from".
Donations and legacies
6.000
Total
6,0￿)
6,000
Expendlture on:
Charitable activities
12.832
12,832
954
Other
954
Total
13,786
13.786
Net Income
17.7861
17,7861
Net Incame before other
8ainsl(losses}
Other gains and losses:
Net mo¥ement In funds
17,7861
17,?861
17,7861
17,7861
Re¢on¢iliation of fvnd5:
Total funds brought forward
51.940
51,940
Tot•1 fund5 carried forwanl
44,154
44,154
4 Income from don*ions and legacies
Unrestrkted
Totsl
Total
2021
2020
General donations
70.976
70,976
70.976
70,976
6.000
6,000
5 Expenditure charitable acti¥ltles
Unrestrirted
Total
Total
2021
2020
Expenditure on choritoble
uctivities
Grants made
19.882
19.882
12.832
Governonce costs
19.882
19.882
12.832
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Ibrahim Trust
Notes to the Accounts
6 Analysis of grants
Grants to
Institutions
Grants to
Artivity or programme
Individuals
Total
Total
2021
2020
16,876
16,876
12.832
16.876
19.882
12,832
Grant
fundlng of
activities
Artl¥lty or programme
Totsl
Total
2021
2020
19,882
19.882
19,882
19,882
12,832
12,832
7 Other expend51ure
Unrestrkted
Total
Total
Z021
2020
General administrative costs
93
93
91
Le8al and professional costs
863
863
863
956
956
954
8 5tsff casts
No employee received emoluments in excess of £60,000.
9 Creditors:
amc￿ntS fallin8 due within one year
2021
2020
Accruals and deferred income
850
850
850
850
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Ibrahlm Trust
Notes to the Accounts
10 Movement in funds
Incoming
resources
At31
(Including
Atl
other
September 8alnsllosses
2020
Resources
expended
Augusl
2021
Restricted funds:
Unrestricted funds:
General fund5
44.154
70,976
120,8381
94,292
Revaluation ReseThe5:
Total fvnds
11 Analysis of net assets between funds
44.154
70.976
120,8381
94.292
Unrestricted
fund5
Total
Net current assets
94,292
94,292
94,292
94,292
12 R¢con¢iliatlon of net debt
Ati
September
2020
At31
August
2021
Cash Ilows
Cash and cash equivalents
45,CW)4
45.004
50.138
50.138
95,142
95.142
Net debt
45,CIM
50.138
95,142
13 Related party disclosures
Controlling party
The company is limÉted by Buarantee and has no share capital- thus no single party controts the company.
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Ibrahim Trust
Oeiailed Ststement of Finanaal Acti¥illes
for the year ended 31 August 2021
Unrestricted
funds
Total funds
2021
Totsl lunds
2020
2021
Income and endowments from:
Donations and legacies
General donations
70,976
70.976
70.976
70,976
6,OCK)
6.0
Total Income and endowments
70.976
70,976
6,OC
Expenditure on:
Charitable activities
Grants made
19.882
19.882
19.882
19,882
12,832
12,832
Tffjal of expendlture on d￿rItable
a¢tivilies
19,882
19,882
12,832
General administrative costs,
including depreciation and
amortisation
Bank charges
Telephone, fax and broadband
91
91
91
91
93
93
Legal and profe55ional Costs
Accountancy and bookkeeping
Othei legal and prolessional
costs
850
850
850
13
13
13
863
863
863
Total of txpendlture of other costs
Total expendlture
Net gains on investments
956
956
954
20.838
20,838
13.786
Net incomellexpendlturel
50.138
50.138
17,7861
Nel incomellexpendlturel before
other gain5lllossesl
Other Gains
50.138
50,138
17,7861
Net rnovement in funds
50.138
50.138
17,7861
Reconcilialion of funds:
Total funds brought forward
44,154
44,154
51,940
Total funds Carrled foTrward
94.292
94.292
44,154
Page 15