SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR TRUSTEES, REPORT And financial report for the year ended 31st March 2025 ijiiy
SWAHILI COMMUNITYOF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR Part2: TABLE OF CONTENTS l. Table of Contents........................... ... ..Page 02 2. Administrative & ReferenS........ 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 Examiner Reports........................ .Page 09 ii. ststement of Flnancial activities.........- Page 10 12. Charity Balan Sheet.................. Page 11 13. Notes to the financial statements...................... . Page12-17
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR Part3: REFERENCE & ADMINISTRATIVE Charity Name.. Swahili Community of West Midlands. Charity RegSstration No. 1179421 Prlnciple Office: 8 Ryland Road, Birmingham, Bll 3NR Email Address: theswahili@yahoo.co.uk Website.. WWW.SCOWM.ORG Trustees: Effective from 0210512023: Zahlr 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 Uoyds Bank Independent Examiner Suleiman Ali 29 ainton Road, Coventryi CV6 7A]
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR 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 community. Our aims are to provide facilities and to provide service5 to the Muslim population across Birmingham City. Above all, to educate them about their faith based upon the teachings of the Qurtand the Sunnah as understood 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 charlty, 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 obligation 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 ntre 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 EngSand and Wales, However, governing document does not restrict to extend its services beyond this boundary. Voluntsers: Volunteers are paramount mechanisms and vigorous tool to move this institution forvvard 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 trustees frequently review the activities 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 Part5. ACHIEVEMENT & PERFORMANCE During the year under review, the community has successfully fulfilled many of its core objectives. Below are some of the key highlights.. Spiritual Services Continued to piovide essential spiritual services during Ramadhan, including organizing and supervising Tarawih prayers, Iftar, Itikaf, and other related activities. Conducted home and hospital visits to support sick members of the community whenever practically possible. Oversaw and facilitsted marriage ceremonies and provided divorce counselling. Delivered comprehensive funeral services, including washing, burial, and offering comfort to bereaved families. | Education Centre (Madrasah) The Madrasah services were suspended during the COVID-19 pandemic and remain on hold. We recognize this as a vital pillar of our community and are actively working to restore this service for our youth. Eid Congregational Prayers & Celebrations Successfully organized Eid prayers In the park in collaboration with another masjid in Birmingham. Hosted Eid celebrations at Highfield Community Hall, welcoming participation from both Muslims and non-muslims to foster inclusivity and shared joy on this significant occasion. | Community Cohesion Actively engaged with local authorities and community organizations to promote unity in our diverse neighbourhoods. Collaborated with West Midlands Police, Birmingham City Countil, and various ethnic minority groups to make Birmingham a better place to live and work. | Youth Engagement Recognizing that youth are the backbone of any thriving community, we are proud ofthe active involvement of our young members in religious and comrnunity activities. We remain committed to protecting them from harmful influence5 and ensuring they make the most of their formative years. Events and Talks Hosted a series of community events and educational talks delivered by prominent UK scholars, community leaders, and emerying ustadh, enriching the spiritual and intellectual life of our members.
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR Part6. AIVITIEs AND ACHIEVEMENTS
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR Part7: PLANS FOR THE FUTURE 7.1 Madrasah Revival and Youth Development The community is actively planning to revive the Quran School (Madrasah), with a strong focus on improving teacher welfare, other long-term goals include: Supporting secular education alongside religious studies. Organizing youth group activities, including sports events. Promoting health and fitness programs. Establishing a crèche and nursery to support young families. Promoting the Swahili language to preserve cultural heritage. 7.2 Islamic Centre Project- Fundraising and Vision We are pleased to announce the launch of the Islamic Centre Project, envisioned as a central hub for Daily worship and Islamic activities, other focus including- Youth protection and moral development. Preserving and extending the religious values of our forefathers. Apparently, we are in the initial phase of identifying potential donors and supporters. The next phase involves developing a timeline and outreach strategy to secure both financial and moral support for this noble initiative. 7.3 Administration and Management Affairs As a young and growing community, we aim to invest significantly in administrative capacity building, including: Ensuring compliance with regulatory standards and alignment with Islamic principles. New trustees have been appointed for a two-year term effective from 02105/2023. Othman Ali- Deputy Secretary Mussa Mango- Deputy Treasurer Twaha Ahmed Salim- Non-Executive Trustee 7.4 Collaboration with Other Charities Our success is closely tied to our ability to collaborate with sister charities across the UK. Over the coming years, we plan to travel nationwide to seek support and build partnerships that will strengthen our Islamic Centre Projed. 7.5 Rbsk Management To ensure responsible governance, new trustees will receive periodic training covering.. Legal obligations under charity law. Decision-making processes. Declaration of trust and financial oversight.
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR Part8: STATEMENT OF RESPONSIBILITIES: The Trustees are responsible for preparing the Trustees, ReFX)rt and the financial statements in accordan with applicable law and regulation5. 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 applicable law. 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 material departures disclosed and explained in the financial statements. d} Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Att 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 prevention and detection of fraud and other irregularities. On behalf of Trustees Board, we hereby satisfied that Trustee report give a True and fair view of the situation of the charity and of its net outgoing resources for the period under review. Zahir Al Kharusi (Chairman) On behalf of Trustees Rashid Ali Sagaf (Secrelaryj On behalf of Trustees
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR 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 2025 which are set out on pages 12 to 18. Respective responslbilitles 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 settion 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 ProdureS laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Art: and to State whether particular matters have come to my attentlon. Basis of independent examiner's report My examination was carried out in accordantr with the general Directions given by the Charity Commission. An examination includes a review of the accountlng 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 Conrning 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 io whether the accounts psent a 'true and fair view,, and the report is limited to those matters set out in the next statement. Independent examiner's statement I have not identified matters of COnrn. 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 principle5 of the Statement of Recommended Practice: Accounting and Reporting by Charities, no matter has come to my attention.. l) whlch gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordan wlth section 130 of the Charities Act 2011. and to prepare accounts whlth 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 understanding of the accounts to be reached. Independent Examiner's Name Suleiman Ali 29 Clinton Road, Coventry, CV6 7AJ.
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAO, SPARKHILL BIRMINGHAM, BII 3NR THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Statement of Financial Activities for the ear ended 31st March 2025. Incoming Resources Funds 2025 Funds 2024 Unrestricted Restricted Activities from generated Funds 7,680 7,680 8,702 Resources from Charitable Activities 12,385 860 13,245 10,773 Total Incoming Resources131 12,385 8,540 20,925 19,475 Resources Expended Governance Costs 550 550 656 10,637 6,222 Charitable Activltie5 10,637 Total Resources Expended Ibl 11,187 11,187 6,878 Net Resourced la-b) 1,197 8,540 9,737 12,597 Reconciliation of Movement Total Funds Brought forward 9,802 38,509 48,311 35,714 9,737 (27651 12,597 Net Resources during the year Bereavement Funds Adjustment Total Funds Carried forward 1,197 8,540 12,7651 10,999 44,284 55,283 48,311 All incoming resources and, expenditures are derived from continuing activities. The charity has not recognised any gains or losses during the year other than those reflected in the reported results. Signed off on behalf of the Trustee of the charity Rashid A Sagaf (Charity Secretary) M Mango ( Charity Treasury 10
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL 81RMINGHAM, BII 3NR THE SWAHILI COMMUNITY OF WEST MIDLANDS Balance Sheet As at 31st March 2025. UK Funds 2025 Funds 2024 Notes Flxed Assets Tangible Assets Current Assets Debtors Cash on Hand & Bank 12,794 50,301 63,095 5,176 44, 093 49,269 io Creditors: Falling due in a year Creditors.. Due more than a year Net Assets 7,812 718 240 55,283 48,311 Total Funds of Charity Unrestricted Funds 10,999 9,802 38,509 48,311 Restricted Fund5 Total Funds of Charitv 44,284 55,283 Signed off on behalf of the Trustee of the charity Rashid A. Sagaf (Charily Secretary M Mango jcharity Treasury
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, 8113NR THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes to the Financial Statements for the Year Ended 31 March 2025 1 Accounting policies statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparlng their accounts in ac¢ord8nce with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} {effective 1 January 20151- (Charities SORP {FRS 1021), the Financial Reporting Standard applicable in th8 UK and Republic of Ireland IFRS 102} and the Charities Act 2011. Basls of preparatlon THE SWAHILI COMMUNIYTY OF WEST MIDLANDS IUKI meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at hislorical cost or transaction value unless otherwise slated in the relevant accounting policy notes. Exemption from preparing a cash flow statement The charity exempted from preparing a cash flow statement as early adopts Bulletin 1 published on 2 February 2016. However, SCWM dedde to include a cash flow statement in these financial statements for More transparency. Golng Goncèrn The trustees ¢onsider that there are no material uncertaintles about the charity's ability to continue as a gciing concern. Income and endowmgnt5 Voluntary income including donations, gifts, legacies, and grants that provide core funding or are of a general nature is recognised when the charity has enlillement lo the income, it is probable that the income wlll be received, and the amount can be measured with sufficient reliabllity- Gifts In klnd Gifts in kind are recognlsed in different ways dependent on how they are used by the charity: lil Those donated for resale produce Income when they are sold. They are valued at the amount realised. {iil Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resour¢es exponded when they are distributed. They are valued at the amount the charity would have had to pay to acquirè them. liiil Those donated for use by the charity 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 construcllve obligation to that expenditure. it is probable settlement is required, and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading those aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been alloGated on a basls consistent with the use of resources, with central staff costs allocated on the basis of time 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. 12
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes to the Financial Statements for the Year Ended 31 March 2025 Roising funds These are Gosts Incurred in attracting voluntary income, the management of investmenlg and those incurred in trading activities that raise funds. Charitable activitles Charitable expendlture comprises those costs incurred by the charity in the delivery of ils activities and services for ils beneficiaries. 11 includes both costs that can be 8lk)caled dir8clly to suth activities and those costs of an indirect nalure necessary to support them. Support costs Support costs include central functions and have been allocated lo actiwly cost categories on a basis consislenl with the use of resources, for example, allocating property costs by floor areas, or per capila. staff costs by the time spent and other costs by their usage. Governance Gosts These include the costs attributable lo the charity's compliance with constitutional and statutory requirements, including audit, 5tralegiG management and trustees, meetings and reimbursed expenses. Taxatlon The charity is considered to pass the tesl8 sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is pcitenlially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fsxed asset5 costing £500.00 or more are inltlally recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and arnortisatlon Depreciation is provided on tangible fixed assels so as to write off the cost or valuation, less any esumated residual value, over their expected useful economic life as follows.. Asset class Fixtures and Fittings Depreclatlon method and rate Straight line- 33.330 Trade debtors are amounts due from Customers for merchandise sold or servlces performed in th@ ordinary course of business are recognised Initially al the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of is established when there is oblecllve evidence that they will not be able to collect all amounts due according to Ihe orlgin81 terms of the receivables. 13
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes to the Financial Statements for the Year Ended 31 March 2025 Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, aTKI other short-term highly liquid investments that are readily convertible lo a known amount of cash and are subject to an insignificant risk of change in value. Borrowings Interest-bearlng borrowings are inillally recorded al fair value, net of transaction costs. Interest- bearing borrowings are subsequently carried at amortised cost, with the difference botween the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial AGtlvities over the period of the relevant borrowing. Interest expense is recognised on the basis of Ihe effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an uncondlllonal right to defer selllemenl of the liability for at least twelve months after the reporting dale. Fund structure Unrestricted income funds are general funds that are available for use at the truslees, discretion in furtherance of the objectlV8s of the Gh8ri1y. Restrlcted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Flnanclal Instruments Classification Financial assets and financial liabilities are CogniSed when the Gharily becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instrument8 are classified according to the substance of the contractual arrangements entered. An equity instrument is any contract that evidences a residual interest in the assets of the charty after deducting all Ils liabilities. Z. A¢tlvltles from generatlng funds Funds 2025 Funds 2024 Unrestricted Re5trirted Bereavement Subscription dues 7,680 7,680 8,702 Madrasah ReceSpts Sub total 7,680 7.680 8,702 14
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes to Ihe Financial Statements for the Year Ended 31 March 2025 3. Resources Charitable Activitles Funds 2025 Funds 2024 Unrestrlcted Restricted Comrnvnity & Public donation 1,134 1,134 569 Funds Ralslng Receipts 11,251 11,251 8,244 Islamic Centre Prolect Fund 860 860 1960 Sub-total 12,385 860 13,245 10,773 4. Total Resources Expènded Dlrect Costs Funds RaisSng costs 10,387 10,387 5,723 Accountancy fees (provision 2025 250 250 250 legal and professional sub.total (al 10,637 10,637 5,973 Su ort Costs Rents & Rates Council Tax Stationerie5 Fund utilisatlon on Bereavement 250 Adminlstrative & Donation 60 60 106 Governlng costslcommunity SUPPOrt 490 490 550 Sub-total Ibl 550 550 656 Grand totsl la+bl 11,187 11,187 6.629 15
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMSNGHAM. BII 3NR THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes to the Financial Statements for the Year Ended 31 March 2025 5. Creditors.. falling due wlthln a year Accountancy fee5 250 250 250 PrepaSd 5ubscription-Bereavement 911 911 468 Deposlts In Bereavement 6541 6,541 Deposlts In Bereavement-Rona iio iio 360 7,452 7,812 718 6. Debtors Subscription in Arrears-Bereavement 12794 12,794 5176 12.794 12,794 5176 7. Analysis of funds Funds 2024 Incomlng Expendins Fund5- 2025 Generated Funds Unrestricted funds 9,802 12,385 11,187 10,999 Charitable Funds Bereavement funds 35,639 7,680 43,319 Bereavement Fund ad-u5tment 12,7651 12,7651 32,874 7,680 40,554 Jen opro ect 2870 860 3,730 Total Fund5 2,870 860 3,730 45,546 20.925 11,187 55,283 16
SWAHILI COMMUNITY OF WEST MIDLANDS 88 RYLAND ROAD, SPARKHILL BIRMINGHAM, BII 3NR THE SWAHILI COMMUNITY OF WEST MIDLANDS UK Notes to the Financial Statements for the Year Ended 31 March 2025 8. Net A55ets by Funds Funds 2025 Fund$ 2024 Unrestrlcted Restrkted Tangible Assets Add.. Currents Assets Less.. Creditors: due within a year less: Deposits in Bereavement Net Assets 15,073 250 iio 48,021 911 6,541 40,570 63.094 1,161 6,651 55,283 49,269 718 14,713 48,311 10. Cash on Hand & Bank Fund5 2025 Funds 20Z4 35,227 31,187 15.073 12,906 50.301 44,093 Llyod'5 Bank HSBC Bank Sub total 11. Cash Flow statement Cash at beginning of the year add.. Cash inflow: Recelpts from Jengo Project Bereavement Receipts Donation Fund Raising receipt5 Bereavement deposit5 in HBC 44,093.0 860.tx) 4,040.OQ 1,134.00 11,251.00 iio.00 17,395.(X) Less.. Cash Outflow Fund raising costs Cred1tors Payment Charity Donation Community Support fund utilisation on Bereavement Cash at the end of thé yèar 10,387 250 60 490 11,187.32 50,301 Funds 2025 12. Current AssÈts Cash Debtors Unrestricted Restrlcted 15,073 35,227 12,794 48,021 50,300 12,794 63,094 15,073 17