## **JAMUHIYYAT-TAQWAH UNITED KINGDOM Report & Financial Statements** For the year ended 31 March 2022
**Charity no: 1182712**
**JAMUHIYYAT-TAQWAH UNITED KINGDOM – CRN: 1182712**
## **Contents**
|Charity information|2|
|---|---|
|Trustees report|3|
|Independent examiner’s report|5|
|Statement of financial activities|6|
|Balance sheets|7|
|Notes to the financial statements|8-9|
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**JAMUHIYYAT-TAQWAH UNITED KINGDOM – CRN: 1182712**
## **Charity information**
## **CIO Charity number:**
1182712
## **Executive Committee/ Management Trustees**
Adebayo Saoban Badaru-Lawal Chairman Olabisi Anike Aminu Member Risikatu Aduke Arewa Member
**Location and Correspondence:** Flat 51, Redbridge Gardens Southampton Estate Southampton Way Camberwell Road London. SE5 7HA
**Independent Examiner:** Maroof Adeoye MBA DChA FCIE MInstF Registered Charity Independent Examiner Community Benefit Action CIC Maroof Suite 30 Union Road Croydon. CR0 2XU
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**JAMUHIYYAT-TAQWAH UNITED KINGDOM – CRN: 1182712**
## **Trustees’ report**
The trustees present their report along with the financial statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 March 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 8 and comply with the charity’s constitution and applicable law. The charity is a registered CIO and acts entirely as a non-profit making organisation.
## **Structure, Governance & Management**
The charity is a Charitable Incorporated Organisation (CIO) Association with registration number 1182712 on 29 March 2019.
The trustees who have served during the year 2022 are set out on page 2. Board of Trustees are appointed at the Special General House Meeting upon the recommendation of the Executives. Members of the Board of Trustees who have served for two years may be re-appointed for another term. The Board of Trustees holds Trustees’ meetings at least three times a year while the Executive Committee met at least four times in a year and much more frequently if need be. The Executives deals with the day to day management of the association and report to the board of trustees for approval on major issues.
The trustees are very grateful to all the volunteers who helped in one way or the other
The present Executive Committee/Management Trustees as at the time of approval of this report:
Adebayo Saoban Badaru-Lawal Chairman Olabisi Anike Aminu Member Aminat Ajibola Akinwunmi Member Sherifat Atinuke Adesokan Member Abimbola Subuola Akitoye Member Toyin Fausat Aileru Member
## **Objectives & Activities**
The CIO carries out its purposes through the following activities: Conducting religious ceremonies, e.g. naming ceremonies, the celebration of marriages or funerals; Congregational prayers (Salat) open to the public; Saying of special prayers for the death, thanksgiving in case of achievements and glide-tidings etc; Preservation of Islamic religion works of art.
## **Future Plan**
The management will continue to providing services in a similar way and continue laying emphasis on propagation of Islam in accordance with the Qur’an and authentic Hadith and place great importance on sharing a good understanding of Islam with non-Muslims, neighbours and the general public whilst gaining an understanding of their faiths, cultures and traditions.
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**JAMUHIYYAT-TAQWAH UNITED KINGDOM – CRN: 1182712**
## **Statement of Trustees Responsibilities**
Charity law 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 charity at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities
The trustees are responsible for:
- keeping proper accounting records which 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 2016
- ·safeguarding the assets and taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **This report was approved by the Trustees on 23 September 2024 and signed on their behalf by:**
## **Adebayo Saoban Badaru-Lawal (Chairman) Executive Committee/Management Trustees**
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**JAMUHIYYAT-TAQWAH UNITED KINGDOM – CRN: 1182712**
## **Independent Examiner’s report To the trustees of Muslim Association of Nigeria (UK)**
I report on accounts of the association for the period ended 31 March 2022, which are set out on pages 6 to 9.
## **Respective responsibilities of trustees and examiner**
As described on page 4 the charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under section 1444(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;
- follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of Independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 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 the course of my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Maroof Adeoye MBA DChA FCIE MInstF Registered Charity Independent Examiner Accman & Co Accountants Maroof Suite, 30 Union Road Croydon, Surrey. CR0 2XU**
**Date: 23 September 2024**
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**JAMUHIYYAT-TAQWAH UNITED KINGDOM – CRN: 1182712**
## **Statement Of Financial Activities for the year ended 31 March 2022**
|**Unrestricted**
**Note**
**Funds**
**INCOMING RESOURCES**
**£**
**Incoming resources from**
**generated funds:**
Voluntary Income
7080
Activities for generating funds
-
Investment income
-
**Incoming resources from**
-
**charitable activities**
-
**Other incoming resources**
-
**Total incoming resources**
**7080**
**RESOURCES EXPENDED**
**Cost of Generating Funds**
Cost of generating voluntary income
-
Fundraising trading costs
-
**Charitable activities**
5615
**Governance costs**
400
**Other resources expended**
-
**Total resources expended**
**6015**
**Net incoming/(outgoing) resources**
**1065**
Total funds brought forward
35
**Total funds carried forward**
**1100**|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
**-**
-
-
-
-
-
**-**
**-**
-
**-**|**_2022_**
**_2021_**
**Total**
**Total**
**Funds**
**Funds**
**£**
**£**
-
-
7080
540
-
-
-
-
-
-
-
-
-|
|---|---|---|
|||**7080**
**540**|
|||-
-
-
-
5615
15
400
500
-
-|
|||**6015**
**515**|
|||**1065**
**25**
35
10|
|||**1100**
**35**|
All incoming resources are derived from continuing operations. The charity has no other gains or losses other than those recognised in the Statement of Financial Activities.
The notes on pages 8-9 form part of these financial statements.
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**JAMUHIYYAT-TAQWAH UNITED KINGDOM – CRN: 1182712**
## **Balance sheets as at 31 March 2022**
|**Note**
**Fixed assets**
Tangible assets
**Current assets**
Debtors
Cash at bank and in hand
**_Total current assets_**
**Current Liabilities**
Creditors:
amounts falling due within one year
**Net current assets**
**Total Net Assets**
**Funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**|**£**
0
1500
**1500**
400|**_2022_**
_2021_
**£**
£
535
535
500
1100
35|
|---|---|---|
|||**1100**
**35**
1100
35|
|||**1100**
35|
The notes on page 9 form part of these financial statements.
## **Approved by the board of trustees on 23 September 2024 and signed on its behalf by:**
## **Adebayo Saoban Badaru-Lawal (Chairman) Executive Committee/Management Trustees Member**
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**JAMUHIYYAT-TAQWAH UNITED KINGDOM – CRN: 1182712**
## **Notes to the financial statements**
## **1. Principal accounting policies**
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
## **Accounting convention**
The financial statements have been prepared in accordance with applicable accounting standards and under the historical cost accounting rules as modified by the inclusion of fixed asset investments at market value and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as set out in the Statement of Recommended Practice, the Charities SORP 2005 (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) regulations issued under the Charities Act 2011.
## **Funds accounting**
_**Unrestricted funds**_ comprise those funds, which the trustees are free to use in accordance with the charitable objects.
_**Restricted funds**_ are funds, which have been given for particular purposes and projects. The restricted fund must be used wholly to rebuild existing mosque or acquire new premises or land to build a purpose build Mosque and Islamic Cultural Centre. Expenditure incurred in relation to the restricted funds is calculated in accordance with the claims for funding made by the charity to achieve it’s purpose.
## **Incoming resources**
The income figure represents cash donations and grants from the public sector, companies, charitable foundations and private individuals received during the year. Income relating to specific periods is apportioned over the accounting periods to which it relates. All other income is recognised when received. Restricted income is used in accordance with specific restrictions imposed by donors.
## **Bank interest**
Bank interest is recognised as incoming resources when it is credited to the bank statement. All bank interest is treated as unrestricted income to the general fund.
## **Resources expended**
Expenditure is charged on an accrual basis, inclusive of irrecoverable VAT. The costs of activities in furtherance of the charity’s objects include the costs directly incurred in providing activities together with support costs. Support costs primarily related to the employment of staff involved in the delivery of service and the maintenance of premises and equipment in use. Where costs cannot be directly attributable to particular headings they have been allocated on a basis consistent with the use of resources. Other overheads have been allocated on the basis of the headcount.
## **Fixed assets and depreciation**
Tangible fixed assets costing more than £200 are capitalised and included at cost including any incidental expenses of acquisition.
Depreciation is not charged on freehold building as the residual value is considered to be higher than the carrying value. Furniture and equipment is written down using reducing balance method of depreciation over their estimated useful economic lives.
## **Taxation**
The association is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.
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**JAMUHIYYAT-TAQWAH UNITED KINGDOM – CRN: 1182712**
## **2. Incoming Resources and Resources Expended**
|**Unrestricted**
**Funds**
**£**
**Incoming Resources:**
Dotions
7080
Other Income
**_Total Incoming Resources_**
**7080**
**Resources Expended:**
**Charitable Activities:**
Venue Hire
2400
Refreshment
720
Donations
2315
IT Costs
180
Sundries
_Sub Total_
5615
**Governance:**
AccountancyVenue Hire
400
Legal and Professionals
_Sub Total_
400
**_Total Resources Expended:_**
**6015**
**Net (Deficit)/Surplus**
**1065**|**Restricted**
**Funds**
**£**
**0**
0
0
**0**
**0**|**_2022_**
_2021_
**Total**
**Funds**
**£**
£
7080
540
0|
|---|---|---|
|||**7080**
**540**
-
2400
720
2315
165
180
0|
|||5615
165|
|||400
350
0|
|||400
350|
||||
|||**6015**
**515**|
||||
|||**1065**
**25**|
## **3. Trustee’s remuneration, benefits and expenses**
There was no remuneration, benefits or expenses to Trustees during the yea
## **4. elated party transactions**
There were no related party transactions during the year.
## **5. Independent examination and accountancy services**
During the period, the cost of the examination was (Nil) and accountancy services were £400 (2021: £350).
## **6. Controlling Party**
The charity is under the control of the charity’s trustees
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