SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 TRUSTEES, REPORT And financial report for the ear ended 31st March 2024 11 SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 CHAR YTY Part2: TABLE OF CONTENTS l. Table of ContentS.........................................,................................................Page 02 2. Adminlstrative & References................................. Page 03 5. Organisation's Profile Page 04 6. Achievements and Performance................................................... .Page 05-06 7. Plans for the future.... Page 07 8. Trustees Statements of Responsibilities......................................................Page 08 10. Independent Examlner ReportS..................................................................Page 09 li. Statement of Financial actlvitles............................................................,.. Page 10 12. Charity Balance Sheet,- Page 11 13. Notes to the financial statements......................................................... Page12-17 SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 i.¢t Part3: REFERENCE & ADMINISTRATIVE Charity Name: Swahili Community of West Midlands. Charity Registration No. 1179421 Principle Office: 8 Ryland Road, Birmingham, Bll 3NR Email Address: theswahili@yahoo.co.uk Website: www.scow Trustees: Effective from 0210512023: Zahir Said Al kharusi Rashid Ali Sagaf Othman Ali Mussa Mango Yussuf R Khamis Twaha Ahmed Salim Chairman Secretary Deputy Secretary Treasury Deputy Treasury Non-Executive Bankers HSBC Bank Lloyds Bank Independent Examiner Suleiman Ali 29 Clinton Road, Coventry, CV6 7AJ SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 Part4. ORGANISATION PROFILE. Organisation Objective.. The principal objectives of the charity as set out in the Governing Document, which is among others including to advance the Islamic faith and Muslim communily. Our aims are to provide facilities and to provide services to the Muslim population across Birmingham City. Above all, to educate them about their faith based upon the teachings of the Qur'an and the Sunnah as undÈrstood by the companions of the Prophet (S.A.W) and by those that followed them. structure, Governance & Management: The Board of Trustee is appointed by General meeting for a term of 2years. They are responsible for the day-to-day management and administration. Trustees determine the general policy of running of the organisation. To assist with smoothly running of the charity, trustees have authority to delegate its power to sub-committees on various functions and activities. There is no remuneration receive. Risk Management: Trustees have moral and legal obligatlon to exercise their duties in delicate care and skills by identifies potential threats of charity objectives and mitigate those threat appropriate and proportional. In reference to risk management, we have up and running complaint's handling procedure and managing conflict of interest policies. Vision & Mission: Our vision is to build a vibrant Islamic centre that caters to the religious, education and social needs of wider Muslim Community. Our mission is to develop, support and promote a comprehensive Islamic way of life as delineated in the Holy Quran and Sunna. In addition, we would love to continue to provide positive contribution to Birmingham City, British Society and make a positive global impact. Area of Operation.. West Midland Swahili Community operates within England and Wales. However, governing document does not restrict to extend its services beyond this boundary. Volunteers: Volunteers are paramount mechanisms and vigorous tool to move this institution forward and achieve community objective. Apparently, we have than 6 people s men and women devoting their time and wealth for community and faith related activities. Their work is vibrating for the organisation. Public benefit: The trustee5 frequently review the activitie5 of the charity to ensure that they continue to reflect the objectives and aims of the charity and provide an overall benefit to the public. SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 Part5. ACHIEVEMENT & PERFORMANCE During the year under review, community has successfully performed many of its core objectives, some of which are mentioned here below: a) We continue to render spirilual services during Ramadhan including orginise and supervise tarawih prayers, Iftar, Itkaf, etc. b) Performing visiting whenever practical possible sick colleagues either at their homes or in hospitals, c) Performed and supervise marriage ceremonies and divor￿ counselling. d) Performed funeral services including washing, burial and comforted the bereaved. EdLrcation Centre (Madrasah),. We have stop offering this core Se￿iceS to our youngster during Covid pandemic and still on hold. We are working hard to restore this service which backbone for any active community. Eid Congregation Prayer & Eid Celebration in the Park: We have successfully organised the Eid prayer congregational prayers in the park in collaboration with another masjid across Birmingham. In addition to that, Eid Celebrations are conducted at Highfield Community Hall in Birmingham to allow even non-muslims to join in celebrations on most important Muslim calendar. Community Cohesion: Actively engaged with local authority and community organisations aims to bring together people In diverse neighbourhood making our Birmingham City better place to live and work. In making these ideas ticking, we're currently working together with West Midland Police force, Birmingham City Council, and other ethics minorities community. Youth Engagements Youths are backbone of many communltles. We're grateful to have good number of juveniles who are full involved on religious and community activities. It is our morale duties to ensure these crops of youngsters are protected against intolerable behaviours and enjoy their juvenile span wisely. Events and Talks The Mosques has hosted a series of events and talks to the local community and delivered by prominent UK scholars, community leaders and emerging ustadh of modern day. SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 Part6. AcfIvITIES AND ACHIEVEMENTS SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 Part7: PLANS FOR THE FUTURE 6.1. Madrasah,. Community is planning to resurrect Quran school, but also want to improve teachers. welfare. In long term, among other thing we plan.. a) To provide help and support on circular education. b) Youth group activities i.e., sports events. c) Health and fitness activities. d) Crèche and Nursery. e) To promote mother tongue Swahill language 6..2. Innovation of new fund-raising avenues for Islamic Centre Project: We're pleased to announce that we have lunch an Islamic Centre project.it will be merely a meeting point for Muslim community for dally wi)rship deeds and other Islamlc related activities, Above all, a centre will be hub for pmtecting our youngsters under one roof against intolerable behaviours and extending religious of their forefather, The work at this preliminary stage including to identified potential donor and support for our project, The second stage is to draw time scale and way forward on how to reach those donors for their financial and moral sUPPOrt towards this noble Islamic Centre Project. 6.,3. Administration and Management affairs: As young community we intend to invest heavily on Management and Administration including delivering inhouse training in particularly how to run charity in better way not only will suite regulator requirement but also to will suite the way Allah will pleased the most and make our community as better institution to engage on. New trustees were appointed to serves for two years. Namely.. a) Othman Ali as deputy secretary b) ' Mussa Mango as deputy treasurer c) Twaha Ahmed Salim Nonexecutive trustee 6.,4. Working with other charities.. Our SUC￿55 depend how we are going to work with our sister charity across UK with similar objective. Next few years we are intended to go up and down across UK to seek help and support from our fellow Muslim brother to support in our Islamic Centre Project. 6..5. Risk Management New trustees will have periodic trainings to briefs their legal obligation under charity law. Which including areas on Decision Makingi Declaration Trust and Flnancial supervision. Insurance on Building need to be arranged as part of risk mitigation scenario. SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, 8113NR CHARITY NO 1179421 C••ARITY Part8: STATEMENT OF RESPONSIBILITIES: The Trustee5 are responsible for preparlng the Trustees, Report and the financial statements in accordance with applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicablelaw, Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the situation of the charity and of its net outgoing resources for that period. In preparing these financial statements, the trustees are required to: a) Select suitable accounting policies and then apply them consistently. b) Make judgments and estimates that are reasonable and prudent. c) State whether applicable accounting standards have been followed, subject to any mateiial departures disclosed and explained in the financial statements. d) Prepare the flnancial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The trustees are reswnsible for keeping proper accounting records that are sufficient to show and explain the charity's transattions and disclose with reasonable accuraq at any time the flnanclal position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (accounts and Reports) regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventlon and detection of fraud and other irregularities, On behalf of Trustees Board, we hereby satisfied that Trustee report give a True and fair vlew of the situation of the charity and of its net outgoing resources for the period under review. Zahir Al Kharusi jchairmanj On behalf of Trustees On behalf of Trustees SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 Independent Examiner's Report to the trustees of THE SWAHILI COMMUNITY OF WEST MIDLANDS (UK) I report on the accounts of the charity for the year ended 31 March 2024 whlch are set out on pages 12 to 18. Respective responsibilities of trustees and examiner The trustees are responsible for the preparation of the accounts, The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed, It is my responsibility to.. examine the accounts under section 145 of the 2011 Act.. to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance wlth the general Direttions 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 you as trustees concerning any such matters. The prO￿dureS 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 vlew., and the rewrt is limited to those matters set out in the next statement. Independent examiner's statement I have not identified matters of concern. In connection with my examination, apart from the matter referred above indicating that the accounts are not fully compliant with the accounting requirements of section 396 of the Companies Act and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities, no matter has come to my attention: l) which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordan￿ with section 130 of the Charities Act 2011,. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or 2) to which, in my opinion, attention should be drawn to enable a proper understsnding of the accounts to be reached. Independent Examiner's Name Suleiman Ali 29 Clinton Road, Coventryi CV6 7AJ. SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 CHAIIITY THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Slatement of Financial Activities for the ear ended 3151 March 2024. Incomlng Resources Fulld5 2024 Funds 2023 Unrestricted Restrlcted Attivities from generated Funds 8,702 8,702 4,742 Resources from Charltable Aclivilies 8,703 2,070 10,773 7,587 Total Incomlng Resources lal 8,703 10,772 19,475 12,329 Resources Expensed Governance Costs 656 656 578 Charitable Activities 5,973 250 6,223 5200 Total Resources Expended Ibl 6,629 250 6,879 5,778 Net Resourced {a-bl 2,075 10,522 12,597 6,5SI Reconciliatlon of Movement Total Fliiids Brought forward 7,727 27,987 35,714 29,163 Net Resource5 Expended la-b) 2,075 10,522 12,597 6,551 Transfer between the funds120191 Total Funds Carried forward 9,802 38,509 48.311 35,714 All incoming resources and expended are derive from continue activilies. Charity has no recognize gains or losses for the year other than the result above. Signed off on behalf of Trustee of the charity M Mango f Charity Treasury 10 SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 THE SWAHILI COMMUNITY OF WEST MIDLANDS Balance Sheet As al 31sI March 2024. UK Notes Funds 2024 Funds 2023 Fixed Assets Tangible Assets Current Assets Debtors Cash on Hand & Bank 5,176 44,093 35.914 49,269 35,914 Creditors.. Falling due in a year Creditors: Due more than a year Net Assets 718 200 240 48,311 35,714 Total Funds of Charlty Unrestrlcted Funds 9,802 7,727 27,987 35,714 Restrlrted Funds Total Fvnds of Charity 38,509 48,311 Signed off on behalf of Trustee of the charity (yf14n4A-Al rt A Li7ts.s) M Mango harity Treasury SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes to the Financial Statements for the Year Ended 31 March 2024 1 Accountlng pollcles Statement of compliance The financial statements have been prepared in accordance with A¢¢ounting and Reporling by Charilies.- Statement of Recoinmended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)). the Financial Reporting standard applicable in the UK and Republic of Ireland (FRS 102} and the Charities Act 2011. Basls of preparatlon THE SWAHILI COMMUNIYTY OF WEST MIDLANDS (UK) meets the definition of a public benefit enlily under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise slated in the relevant accounting policy notes. Exemption from preparing a cash flow statement The charily exempted from preparing a cash flow statement as eaily adopts Bulletin 1 published on 2 February 2016. However, SCWM decide to include a cash Itow statement in these financial statements for more transparency. Golng concern The trustees ¢onsider that there are no material uncertainties about the charity's ability to continue as a going concern. Income and endowments Voluiilary income including donations, gifts. legacies. and grants that provide core funding or are of a general nature is recognised when the charity has enlillement to the income, il is probable that the income will be received, and the amount can be measured with sufficient reliability. Girts in kind Gifts in kind are re¢ognised in different ways dependent on how they are used by the charily.. li) Those donated for resale produce income when they are sold. They are valued at the amount realised. lil) Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are dislribuled. They are valued at the amount the charity would have had to pay lo acquire them. (iii) Those donated for use by the charily itself are included when receivable. They are valued at the amount the charity would have had lo pay lo acquire them. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, il is probable selllement is required and the amount can be measured reliably. All costs are allocated lo the 3ppli¢able expenditure heading those aggregate similar costs to that category. Where costs cannol be directly alliibuled lo particular headings, they have been allocated on a basis consistent with the use of resou[￿s, with ¢enlral staff costs allocated on the basis of lime spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes lo the Financial Statements for the Year Ended 31 March 2024 Raising funds These are ¢osls incurred in attracting voluntary income, the management of inve8lments and those incurred in trading activities that Taise funds. Charitable activities Charitable expenditure Comprises those costs incurred by the charity in the delivery of its activities and seryices for ils beneficiaiies. 11 includes both costs that can be allocated directly lo such activities and those costs of an indirect nature necessary lo support them. Support costs Support costs include central functions and have been allocaled lo activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the.time spent and olher costs by their usage. Governance costs These include the costs atlribulable to the charity's compliance with conslllutional and statulory requirements, including audit, strategic m8nagement and trustees, meetings and reimbursed expenses. Taxation The charity is considered to pass the tests sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company for UK coiporalion lax purposes. Accordingly, the charity is potentially exempl from laxalion in respect of income or capital gains received within calegoiies covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 01 Section 256 of the Taxation of Chargeable Gains Acl 1992, to the extent that such income or gains are applied exclusively lo charitable purposes. Tangible fixed assets Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumiilaled depreciation and subsequent accumiilated impairment losses. Depreciatlon and amortisatlon Depreciation is provided on tangible fixed assets so as to wrile off the cosl or valuation, less any estimated residual value, over their expected useful economi¢ life as follows.. Assot class Fixtures and Fittings Depreciatlon method and rate Straight line - 33.330/0 Trade debtors ale amounts due fiom customers for merchandise sold or seNices perfoimed in the ordinary course of business are recognised initially at the transaction price. They are subsequently measured al amortised cost vsing the effective inlerest method. less provision for impairment. A provision for the impairment of is established when there is objective evidence that they will not be able lo collect all 2mounls due according lo the oiiginal terins of the receivables. SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, 8113NR CHARITY NO 1179421 (Mj￿￿¥ THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes to the Financial Statements for Ihe Year Ended 31 March 2024 Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid inveslinenls that are readily convertible lo a known amount of cash and are subject lo an insignilicanl risk of change in value. Borrowlngs Inlerest-bearing borrowings are initially recorded al fair value, nel of transaction costs. Interest- bearing borrowings ale subsequently carried at 2mortised cost, with the difference between the proceeds. nel of transaction costs, and the amounl due on redemption being recognised as a charge to the Slalement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective inleresl method and is included in interest payable and similar charges. Borrowings are classified as current liabililles unless the charity has an unconditional right lo defer settlement of the liabilily for al least Iwelve months after the reporting dale. Fiind structure Unrestricted income funds are general funds that are available for use al the trustees. discretion in furtherance of the objectives of the charily. Reslricled income funds are those donated for use in a particular area or for specific puiposes, the use of which is restricted lo that area or purpose. Financlal Instruments Classlfication Financial assets and financial liabilities are recognised when the charity becomes a party lo the conlraclual provisions of the insliument. Financial liabilities and equity inslrijments are classified according lo the substance of the conl¥actual ariangemenls entered. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all ils liabilities. 2. Actlvities from generating funds Funds 2024 Funds 2023 Unrestricted Restricted Bereavement Subscription dues 8,702 8,702 4,742 Madrasah Receipts Others iio Sub tolal. 8,812 8,702 4,742 SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421 (MAR￿v THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes to the Financial Statements for the Year Ended 31 March 2024 3. Charitable Activitie5 Funds 2024 Funds 2023 Unrestricted Restricted Community & Public donation 459 iio 569 1,000 Funds Raising Receipts 8,244 8,244 6,587 Islamic Centre Project Fund 1,960 1,960 800 Slib-total 8.703 2,070 10,773 8,387 4. Total Resources Expended Dlrect Costs Funds RalsSng costs 5,723 5,723 5,000 Accounlancy fees IprovSslon 2024 250 250 200 legal and professSonal Sub-total 5,973 5,973 5,200 Su ort Costs Rents & Rate5 Councll Tax Statloneries Fund utlllsatlon on Bereavement 250 250 Admlnlstratlve & Donatlon 106 106 450 Governing Costs 550 550 128 Sub-total 656 250 906 578 Grand total 6,629 250 6,879 5.778 SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR CHARITY NO 1179421