## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** AL KAFALAH TRUST **members of**
**On accounts for the year** 31 MARCH 2022 **Charity no** 1186633 **ended (if any) Set out on pages** 1-2
(remember to include the page numbers of additional sheets)
**Respective responsibilities of trustees and examiner**
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 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. _._
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention
**Basis of independent examiner’s statement**
## **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.
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- 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 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.
**Signed:** MSuleman
**Date:** 30/01/2023
**IER**
**December 2017**
1
**Name:** M Suleman
**Relevant professional qualification(s) or body (if any):**
Accountant
**Address:**[Fusion Consulting Services Ltd ]
8 Dronfield Street, Leicester, LE5 5AS
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of** None **any items that the examiner wishes to disclose** .
**IER**
**December 2017**
2
||**AL KAFALAH TRUST**
**Charity Name**|**AL KAFALAH TRUST**
**Charity Name**|**AL KAFALAH TRUST**
**Charity Name**|**1186633**
**No (if any)**|**1186633**
**No (if any)**|**1186633**
**No (if any)**|**CC16a**|
|---|---|---|---|---|---|---|---|
||**For the period**
**from**|01/04/2021
Period start date|**To**||31/03/2022
Period end date|||
|||||||||
|**Section A Receipts and payments**||||||||
|**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest £**
**25,441**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**25,441**
**-**
**-**
**-**
**25,441**
**17,870**
**-**
**-**
**-**
**1**
**-**
**-**
**-**
**-**
**17,871**
**20,000**
**-**
**-**
**20,000**
**37,871**
**- 12,430**
**-**
**14,977**
**2,547**|**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**Total funds**
**to the nearest £**
**25,441**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**25,441**
**-**
**-**
**-**
**25,441**
**17,870**
**-**
**-**
**-**
**1**
**-**
**-**
**-**
**-**
**17,871**
**20,000**
**-**
**-**
**20,000.00**
**37,871**
**- 12,430**||**Last year**
**to the nearest £**|
|Donations|**25,441**||||||**36,402**|
||**-**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
|**_Sub total_**_(Gross income for_
_AR)_|
**25,441**||||||**36,402**|
|||||||||
|**A2 Asset and investment sales,**
**(see table).**||||||||
||**-**|||||||
||**-**|||||||
|**_Sub total_**|**-**||||||**-**|
|**_Total receipts_ **
**A3 Payments**||||||||
||||||||**36,402**|
|||||||||
|Grants|**17,870**||||||**18,592**|
|Professional Fees|**-**||||||**450**|
|CateringCosts|**-**||||||**379**|
|Bank Charges|**-**||||||**4**|
|Sundrycosts|**1**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
|**_Sub total_ **|**17,871**||||||**19,425**|
|||||||||
|**A4 Asset and investment**
**purchases, (see table)**||||||||
|**Loans given to Zuhri Trust**|**20,000**||||||**2,000**|
||**-**||||||**-**|
||**-**||||||**-**|
|**_Sub total_ **|**20,000**||||||**2,000**|
|**_Total payments_**
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds last year end**
**_Cash funds this year end_**||||||||
||||||||**21,425**|
|||||||||
||**- 12,430**|**-**|**-**||**- 12,430**||**14,977**|
||**-**|**-**|**-**||**-**||**-**|
||**14,977**|**-**|**-**||**14,977**||**-**|
||**2,547**|**-**|**-**||**2,547**||**14,977**|
Spreadsheet version of CC16a
Page 1
## **Section B Statement of assets and liabilities at the end of the period**
|**Categories**
Signed by one or two trustees on
behalf of all the trustees
**B1 Cash funds**
**B2 Other monetary assets**
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**
**B3 Investment assets**|Signature
Accountancy fees 20-2021
Accountancy fees 21-2022
**Details**
**Details**
Cash at bank
**Details**
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
Zuhri Trust Loan
**Details**
|**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|**Endowment**
**funds**
**to nearest £**|
|---|---|---|---|---|---|---|
|||**2,547**||**-**||**-**|
|||**-**||**-**||**-**|
|||**-**||**-**||**-**|
|||**2,547**||**-**||**-**|
|||||||OK|
|||||||**Endowment**
**funds**
**to nearest £**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**Current value**
**(optional)**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**Current value**
**(optional)**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**When due**
**(optional)**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|||||||Date of
approval|
|||Md Enamul Hoque Farhan||||30-01-2023|
||||||||
Signed by one or two trustees on behalf of all the trustees
~~Spreadsheet ve~~ r ~~sion of CC16a~~
~~Page 2~~
## **Trustees' Annual Report for the period**
Period start date Period end date Day 01 04 2021 31 03 2022
**From**
**To**
## Section A Reference and administration details
**Charity name Other names charity is known by Registered charity number (if any)** 1186633
AL KAFALAH TRUST
**Charity's principal address** 24 Crawley Green Road Luton **Postcode LU2 0QX**
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||SADEKA BEGUM||||
||MD ENAMUL
HOQUE FARHAN||||
||MOULANA
MUHAMMED
ZILLUL HAQUE||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
**TAR**
March **2012**
1
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document
CONSTITUTION
- (eg. trust deed, constitution)
How the charity is constituted
CHARITABLE INCORPORATED ORGANISATION
- (eg. trust, association, company)
Trustee selection methods
Appointed by the majority of the trustees
- (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
**Summary of the objects of the charity set out in its governing document**
(1) TO RELIEVE FINANCIAL HARDSHIP, DISTRESS AND SUFFERING AMONG POOR PEOPLE, ORPHANS AND OTHER PEOPLE IN NEED BY MEANS OF, BUT NOT EXCLUSIVELY, MAKING GRANTS OR LOANS FOR PROVIDING OR PAYING FOR ITEMS, EQUIPMENT, SERVICES AND FACILITIES, INCLUDING THE PROVISION OF FOOD, WATER AND CLOTHING, COSTS FOR MEDICAL TREATMENT AND COSTS FOR ATTENDING SCHOOL FOR THE BENEFIT OF THE SAID PERSONS; (2) TO ADVANCE THE RELIGION OF ISLAM, BY MEANS OF, BUT NOT EXCLUSIVELY, PROMOTING THE TEACHINGS AND TENETS OF ISLAM VIA THE ASSISTANCE IN THE PROVISION OF FACILITIES FOR ISLAMIC EDUCATION IN ACCORDANCE WITH THE TEACHINGS OF THE QURAN AND SUNNAH OF THE PROPHET MUHAMMAD (PEACE AND BLESSINGS BE UPON HIM) AS INTERPRETED BY THE AHLE SUNNAH WAL JAMAAH SCHOOL OF THOUGHT.
**TAR**
March **2012**
2
During the year, the trustees supported the Bangladesh based Islamic Education institute to pay for the teacher salaries, teachings resources and food and essentials for the students. This benefitted over 70 students. In addition, the charity supported Rohingya refugees and Central African Republic based refugees by working through a UK registered charity working on the ground so that the basic essentials such as food is given to the refugees in the camps.
**Summary of the main activities undertaken for the** and food and essentials for the students. This benefitted over 70 **public benefit in relation to** students. In addition, the charity supported Rohingya refugees and **these objects (include within** Central African Republic based refugees by working through a UK **this section the statutory** registered charity working on the ground so that the basic essentials such **declaration that trustees have** as food is given to the refugees in the camps. **had regard to the guidance issued by the Charity** The trustees have considered the general guidance on public benefit **Commission on public** issued by the Charity Commission and has taken due regard of that **benefit)** guidance. The trustees consider that they are satisfied that the charity’s activities benefit the public by advancing Islam and relieve financial hardship.
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
## Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
During the year, the trustees supported the Bangladesh based Islamic Education institute to pay for the teacher salaries, teachings resources and food and essentials for the students. This benefitted over 70 students. In addition, the charity supported Rohingya refugees and Central African Republic based refugees by working through a UK registered charity working on the ground so that the basic essentials such as food is given to the refugees in the camps.
## **Section E Financial review**
**Brief statement of the charity’s policy on reserves**
The charity has a policy not to hold any reserves but to retain and further raise sufficient funds for the charitable projects in the UK and abroad. During the period, the trustees secured unrestricted income of £25,441 and had expenditure of £37,871 (including a loan of £20,000 to a Mosque charity in the UK). The primary expenditure was charitable grants. This generated a deficit of £12,430 which was met with the prior year surplus. A total of £2,547 in surpluses was held for the charity to further the aims of the charity by supporting projects aligned with its charitable aims.
**Details of any funds materially in deficit**
**TAR**
March **2012**
3
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Md Enamul Hoque Farhan **Position (eg Secretary, Chair, etc)** Secretary Trustee **Date** 30-01-2023
**TAR**
March **2012**
4