LAJNA IMA'ILLAH IUKI Reglstered In Efigland and Wales Company No: 12431617 Charkty No: 1189468 LAJNA IMA'ILLAH (UK) IA company Ilmlted by guarantee) REPORT AND FINANCIAL STATEMENTS 30 SEPTEMBER 2021 111 ABDN86R5" 301M022 COMPANIES HOUSE A19 #383 Page 1 LAJNA IMA'ILLAH IUKI CONTENTS Legal and adrninistralive infom Directcrfs. and Trustees. rewrt ¢7 Audil0rf5 rewt 8-10 S￿￿ement of finaneol activiknes Balance sheet 12 Statement of cash flows 13 Noles to Ihe financial stalements 1421 Page 2 LAJNA IMAILLAH {UK) LEGAL AND ADMINISTRATIVE INFORMATION Registered Charrty Name LAJNA IMA'ILLAH (UK) Company number 12431617 Charity number 1189468 Trustees and directors: Dr Amtul Jamil Fariha Khan R￿lina Nasser Safiyya Amtullah Salam Nadia chO￿￿hry mKhe1￿ Geraldine Rahman Registered Office Aiwan-E-Nusrat Unit B1 Endeavour Place AAon Road. 11 CoxbrKlge Business.Park Famham. Engk8nd GU10 SEH Websrte ww*.W"na.org.ukl Bankers Nat West Bank Pk Chatharn Cuslcmer Semce Centre Western Avenue. WaterS￿e Court Chatham Marrtime, C￿haM Kent, United Kingdom E4 4RT Auditors MNSK Chartered A￿UntantS 2C6 RobinhcM)d Lane 8irmingham, Unrted Kingdom 828 OLG Page 3 LAJNA IMA'ILLAH IUK) DIRECTORS, AND TRUSTEES, REPORT Year ended 30 September 2021 The board of directors (who we also Trustees of Lajna Ima'illah {UK) for the purposes of Charity lawl are pleased to present their report arKI the finan¢h?I statements for the per*￿1 ended 30 September 2021. Structure. Govwnance and PAanagement Laina Ima'illth IUKI is a company limrted by guarantee and was incO￿lTabJ on 29 January 2020. It is g¢)vemed by the memorandum and art￿TreS. Beyond Ihe legal framewoth, the organisation complies wrth the international ¢Onstit￿tion of Ahmadryya Muslim Ass¢xiation (AMA UK) and as such is directly responsible to Hadhtat Mirza MasiDJr Ahmad. the fifth SLKcessor of Hadhral Mitta Ghulam Ahmad of Qadian. India, the promised messiah and founder of the Ahmadryya Muslim Comrnunity. The current head of the communty will hereafter be referied lo as'HaJhrat Khalrfatul Ma5ih'. The direclorsl trustees are members of a managemert commrttee {'IAajlis Aamla") that has the responsTrbTrlity for the almini51Tation of the charty. One of Ihe direiAors I trustees. bein9 the president l-Sa¢Jf'l is elected at a consuttatNe COU￿11 I'mailis Shura") subject to the approval of Hadhrat Khalifatul Masih and serve5 for a period of two years. The remaining trustees I directors and offiee bearer5 in Ihe Majli$ Aamla a￿ appobnted by the sadr. again S￿￿'eCt to the approval of Hadhral Khalrfatul Masih. The Majlis Shura 1$ held annually and the Majlis Aamk meet ffK)nthly to discus$ administrative matters and the ongoing Charrtab￿ work by the organisation. Ati tnJslee5 1 diredor5 are trained bn service and regular meetings are held to define roks and respons1bilrt￿$. objectives and targets. All office bearers. including those who are members of comM￿eeS running Iccal branches. throughout the UK, are kept up to dale with cir¢ulars. and a refresher course is hehj annually to provide training to members. Objectives and Activities The principal objectNe of the charty is to advance the Islamr Faith as expounded by Hadral Mina GhuL4m Ahmad of Qadian". The promtsed messKah and the founder ofthe Ahmadiyya rTr)vement in Islam and interpreted by his successor known as Khalifatul Masih and eduG*ion foi the public benefit through ils members, who a￿ Ahmadi Muslim women and girfs throughoLrt England and Wales. Our founding principles focus on autonomy, womerh JeadiThJ women and working together emFoweMg h other. Specifically. our f￿ndIng Pfincples a￿.. For women to come t¢)Jether lo irKrease th￿"r kn¢￿edge and spread il. To uphokl the spirit ol unrty under our unique spiritual guNJance of Khilafat. To wot* at ever improving our morals and spirtualty. Be fulty aware ol the respon$ibilty of brin9ing up of our chiklren. Regardle55 of srxial standing. to consi(Jer all women as sisters and equals. To serve Islam in pradtsl ways aThJ to help those brothers and sisters who are in need. To serve mankind by carrying out our Charitab￿ work throughout the country. Above all lo try and attain all this thr(xNJh prayers. All our work stems from spintual educatKffj and I￿￿ing and includes.. Outreach work and ￿la1 weware actNil Industry and handicraft endeavours Physical health programmes Page 4 LAJNA IPAA'ILLAH IUKI DIRECTORS, AND TRUSTEES. REPORT Icontinued) Year ended 30 September 2021 Public Benefil Lajna Ima'ilLah UK prot1￿eS religious hamony for the benefrt of the publ¢ by prornoling knowledge and mutual understanding and fespect of the beliefs and prxtices of drfferent religious faiths including awareness of their distinctive *eatures and their CCAnmon ground to prcffiofe good relations be￿een persons of different faiths. Lajna Ima'illah UK aim lo provide relief of those in n*1 an￿ere in the wodd by reason of youth, age, ill-health. disabilty. financk41 hardship, povety. or other disadvantage by providing grants, bursaries. items and SeNi￿S to indNiduals in need andlor charit*s. or other organisations working for the purpose of these objects. Achlovements and Pèrfomiances Lajna Ima'illah IUKI was Xts've in educating the public aboul Islam. providing educatton to its members. and carrying out various charrtable work. Lajna Ima'ilLah (UK) has a department deduted to seNiThJ humanty fKhhdmat*-Khalq"i and continued ils focu5 on the theffe of 'ser¥￿e to mankind-. This year Laina Ima'illah (UK) Col￿ted funds from its members to make a considerable donation of over £32.000 lo help Food Banks. They also helped membe15 in need through providing goods and assislance forwomen and ¢hiklren in nee<1 and conts.nued its efforts in provttling support to others during the pandemic. This was through donating PPE lo hospitals whKh was sewn by its own members and providing focd parcels to NHS fronUine workers. Lajna Ima'illah IUKI has a publications ¢Jepartment thal publtsh regular mag32ines. This includes articles on current topics and the mernbe￿ are invited to submit artiC￿S. Lajna also publish new books and Ir8nslating bwks for a wder audience. Lajna Ima'illah IUK) also held a convention cal￿d 'lJlema' this year whKh invited Ladies and children from all ¢)ver the UK to participale in the event. The event included speech and poetry competitions, exhibilions. presentations as wdl as fc*)d and clothing stalls. This was an opportunty for the ladies lo gather and promote gc**J relat￿nS betr4een the eommunty aThJ increase tt*ir rel￿￿)uS and scKial knowledge. Lajna Ima'illah (UK) has several branches all over the UK who have continued to meet Socally- either in person or wrtually. The local branchesget invofved in local chariltes. fund-raising and ￿ligiOuS education. Further details of the xlivities during the year are published on Lajna Ima'illah's websrte www.la na.or .ukl Financlal ReYi•w The Charity raised £1.2(￿,030 (2020 £369.0111 from rnember Contribut￿n5 during the year. This includes £103,396 {20201£401.357 raised for Orphans and various other hurnanity causes under various desynated projects. Funds were rnainty expelldab￿ on the ￿ganisat￿)n'S Annual evenl publishing of educational malerial and office administration costs to further the charitw objects'ves. Page S LAJNA IMA'ILLAH (UK) DIRECTORS. AND TRUSTEES. REPORT (Continued) Year ended 30 September 2021 Grnnt Making Policy Gfanls are lo be provrded to Lajna Ima'ilLah's {UKI rnembers al a regk)nal and Ictsl branch level lo support the charty's objectives. This is for general administrative expenses, reporting and to allow the furtherance of the charity's obJ'ectNes al a k¢al ￿ve1. As part of the grant policy, members are required to submrt their annLbal accounts and report and any unused funds. Investment Policy and Objectives The charity has no long-lerm investments. The tntstees are athhorised by the memorandum and articles of association to dechle on the programs they consider appropriate to further the charity's objeclrves with guIdar￿e fr￿n the spiritual head of c(xnmunty. Hajhrat Khalrf*ul Masih. Reserves Policy The Unrestricted funds are primarity expended on the general administration of Lajna Ima'illah's aCtNit￿S and can be used in accordarrE wrth the Charitab￿ objectives at the disc￿lOn of the truslees. Restricted lunds Can only be used lor restricted purposes within Ihe ctyds of the chanty. Restr￿tIOnS aTi5e when funds are raised for a parti¢uLgr restricted purpose. Any Surplus from Unre$trthd Funds * the end of the yew will only be utilised al the discretion of trustees. The charity should receive 115 voluntary membership inc(￿e consistently throughout the year to allow the organisation lo carry on its actiwtw for the next year. The ttustees believe this shoukl provide sufficient funds to faulrtate the conlinuty of operations. F￿Urn Plans Management of Risk The trustees seek to a¢livety promote ￿ objectNes of the charity in the most efficient and effective way in reaching the wider communrty in the folkmfing tsvelve month5. The trustees are Conf￿ent of increase in funds and act1¥rt￿5 to ftjrther the objectives of charity. This wi15 enable it to continue lo meet i(s responsibilrties bc*th lo rts members and to the wider public. The management committee continues to wjentify the major areas of nsk to which the association is exposed and has e5tsblished appropri*e systems and procedures to manage and mrtvJate those Tisks. Auditor MNSK Chartered Accountants were appuinted during the year and has indicated rts willingness to Gonlinue in office_ Staternent as to DixlosuTe of Infornialion to thg Auditors The trustees who were in office on the date of approval ofthese flnancial statements have confimed. as far 8S they are aware. that there is no relevant audrt inf0m1at￿n of which the audrtor 1$ unaware Each of the trustees ha5 confirmed that they have tsken all the steps they ought to have taken as liustees to make themsefves awao of any relevanl audit infomiation and est￿lish that it has communi¢aled to the auditoi. FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS Although the charity would maintain restricted funds to deal wrth incoming resour￿5 that are eamarked for a particular purpose by donors, SFKJnsors, and olherlunders. Ahmadiyya Muslim Jamaal International does not hdd any funds. and the trustees do not an1￿1pate that it will in the ILrture hokj any funds, as the cusl¢yJian for any third paty. Page 6 LAJNA IMA'ILLAH {UKI DIRECTORS, AND TRUSTEES. REPORT {continued) Year ended 30 September 2021 ststernent of TfUStees' Responsibilities The Trustees who are also the directors of Lajna Ima'illah IUKI are responsible for preparing the directors, report and the financial slalements in accordance wrth appluble and United Kin9dom Generally Aceepted Accounting pract￿e. Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the stste of the eharity's financial activities as at the balan￿ sheet dale and of ils incoming resourees and applicatK)n of resources, including income and expenditure. for the financial year. In preparing those fnancral sLiternenls. the directors should follcvw best practKe and." select suitable accounting polic￿$ an¢J •pty them ¢￿S1$tenIty'. observe the rnelhods and prineiples in the charits.es SORP, make judgements and estimates that are reasonable and pw¢Jent". follow applicable accounting standards and statements of re￿MmendelI practice.. and prepare the financial slalements on thegoiThJ concem basi5 unless it is inapproprkqte lo presume the charty whll continue in operation The directors are responsible for keeping proper xcountirg records that will enable it to ascertain arKI disclose the charty's Iransacbons and di￿kn$e wrth reasonable accuracy al any time the financial position ofthe charity and enablethem to ensure that Ihefinancial statements ￿mplY with the companies act 20C6. They are also ￿spOnSible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularitEs. Strategic Review The eharity 15 dependent on vofunlary conlribut¢ons from its members in the United Kingd(xn. During th8 yeai the chanty has seen a grcthh in its voluntary conlributK)ns despite the impact of the pandemi¢ on many rnmbefs. L4na Ima'illah (UK) hal a surplus al year end. The members continued lo voluntarity contribute throughout the year making the risk to income very low. The charity's focus remains on the imprwng the moral and spirrtual training of ts members and to ntinue with its outreach and soaal work. The continuous education and awareness of the charrty's tivitEs shoukl have a ￿sft1Ye imp&t on our future incone. Appro¥ed by the Board of director5nnJ￿eeS on 2q nd svjned on ils behalf by.. DrAmtul Jamil Farfha Khan Chalrperson Page 7 LAJNA IMA'ILLAH (UK Independent Auditorfs Report Opinion We have audited the financial statements of LAJNA IMA'ILLAH (UK) (the 'company') for the year ended 30 September 2021 which comprise of Ststement of Financial Aciivities and Balance sheet, the cashflow statement and notes to the financial statemenis. including significant accounting policies. The financial rep)rting framework that h&s been applied in cheFr preparation is applicable law and United Kingdom Acwunting Standards, including Financi￿ Rep)rting StatKlard 101 Reduthl Disclosure Framework (United Kingdom Generally Accepted A¢¢ounting Practi¢e). In our opinion the financial statements= give a true and fair view of the slate of the company's affairs as at . and of its Surplus for ihe year then ended. have been properly prepared in accordarKe with United Kingdom Generally Acc¢pt¢d Accounting Practice- and have kerl prepared in ac¢ordanc¢ with ihe requirements of th¢ Companies Act 2006. Basls for oplnlon We conducted OUT audit in ac¢ordan(¢ with Iniernational Siandards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those stsndards aTe fiffther described in the Auditor responsibilities for the audit of the financia] ststements 5eciion of our report. We are independent of the company in a¢cordance with the ethi￿1 requirements that are relevant io our audit of the financial statements in the UK, including the FRC'5 Ethical Standard. and we have fulfilleil our other ethical responsibilities in a¢¢ordance with these requirements. We believe that the audit evidence we have obtained is suffictent and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial stscemeni& we have concluded that the directors, use of the going ¢on¢ern basis of a¢¢ounting in the preparation of the ftnancial stsiements is appropriate. B&sed on the WOTk we have perfornied. we have nol identified any m*erial uncertainties Telating to events or condilions ihaL individually orcolleciively, may c&st significani doubt on the company's ability to Continue a5 a going conc¢rn for a period of * I¢￿ twelve months from when th¢ financial statements are authoris¢d foi issu¢. Our reswnsibilities and the responsibilities of the directQf5 with respect to going cortern are described in the relevant sections of this rewrt. Other information The other information comprises the informalion included in the annual reporL other than the financial statements and our auditor's report ihereorÈ. The directorsltrustees are responsible for the other infomiation contained within the annual report . Our opinion on the fil￿￿17A stateTnents does not ¢over the other inforniation and, except to the ex*nt otherwise explicitly stated in our reporL w¢ do not express any forni of assurance conclusion ihereon. Our responsibility is to read the other inforniation and, in doing so. ¢onsider whether the other information is materially inconsisieni with the financial statements or our knowledge obiained in the course of the audit. or otherwise appears th be tnaterially misstata. If we identify such material inconsistencies or apparent material misstatements, we are required ro deterniine whether ihis gives ris¢ to a material misstatement in the financial statements ihemselves. If. b&sed on the work we have perfornied, we conclude ihat there is a material misstatemenl of this other infomiation, we are required lo report th* fact. We have noihing to reFrt)rt in this regard. Page 8 LAJNA IMA'ILLAH IUKI Independent Auditor's Report (Continued) Opinions OD other matters prescrlbed by the Companies Act 2006 In our opinion, on the work undertaken in the course of the audit.. the inforniation given in ihe strategic re￿)rt and the trustee￿ direcloT5' report for the financial year for whi¢h th¢ financial stsiements a￿ prepa￿{ is ¢onsist¢nt with the financial stai¢ments- and the 51rntegic report and the trustee51directors' rew)rt has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In ihe light of the knowl￿8¢ and understanding of th¢ ¢ompany and its environment obtained in the course of the audil. we have not identified material mi55tatements in rhe Director'5 report or strategic report. We have nothing to report in respect of ihe following matters in relation ￿ which the Companies A¢t 2006 requires us to report to you if. in our opinion= adequate ac¢ounting records have not I￿en kept. or returns adequate for our awjit have not been received from branches not visit¢d by us" or the financial statements are no( in agreement with the accounting records and reMrns' or certain disclosure5 of directors, remunerdtion specified by law are not made" or we have r￿t received all the inforniation and explanations w¢ require for our audit. Responsibilities of directors As explained more fully in the directors. responsibilities statement set out on page 7, the directors are responsible for the preparalion of the financial statements and for Eting satisfled thai ihey give a true and fair view, and for such intemal conirol as the directo￿ deiem)ine is necessary to enable the preparntion of financial 5ts1em¢nts that w¢ free from maierial misststem¢nL whether due io fraud or error. In preparing the financial statements. the directors are res￿nsible for assessing the company's ability to continue as a going con¢¢rn, disclosin& &8 appli¢able, matters related io going concern and using ihe going concern basis of accounting unless the directors either intend to liquidate lh¢ ¢ompany or to cease operations, or have no rea]istic alternative bul to do $0. Auditor responsibllities for the audit of the financial statements Our objectiv¢s are to obtsin r￿Onable ￿SUranCe about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report ihat includes our opinion. Reasonable assurance is a high level of assuran4 but is not a guarantee that an audii ¢onducied in accordan¢e with ISAS {UK) will always det¢ci a maierial misstatement when it exists. Misstatements can arise from fraud or error and are considered malerial if, individually or in the aggregate. they could reasonably Et exp¢¢ted io influ¢nce the e¢onomic d¢cisions of us¢rs iaken on the basis of th¢se financiol staiements. To the extent to which the audit was considered capable of detertlng irregularities Including fraud Irregularities are instsnces of non-compliance with laws aThJ regulations. The objectives of OUT audit are to obtain sufficient appropriate audit eviden¢e regarding ¢omplian¢e with laws and regul￿10n$ that have a direct effect on th¢ detemiination of M￿erial amounts and disclosures in the financial statements. to perforni audit pr(Kedures to help identify instances of non-complian¢e with other laws and regulations that Tnay have a material effect on the finan¢ial stateM¢n￿ and to reswnd appropriately to identified or suspected non-complian¢¢ with laws and r¢gulations ideniified during tk audit. Page 9 LAJNA IMA'ILLAH {UKI Independent Auditorfs Report (Continued) In relation to fraud. the objectives of our audit are to identify arKI assess the risk of rnaterial Tni55tatement of the financi￿ statements due to fraud. to obtain sU￿]cIent appropriate audit evid¢nce Tegarding the &8sessed risks of maierial mIsst￿ement due to fraud ihrough designing and implementing appropriate response5 and io respond appropriately to fraud or suspected fraud identified during the audit. However, it is the primary resty)nsibility of managem¢nL with the oversighi of thos¢ charged with governance, to ensure thai the entity'5 operations are conducted in accordance with the provision5 of laws and regulations and for the prevention and detection of frdud. In identifying and assessing risks of material rnisstatement in res[￿1 of irregularitie4 including fraud. the audit engagement team.. obtained an und¢Tstsnding of the na￿re of the sector, including the legal and regulatory frameworks that the Ch￿ilable wmpany operat¢s in and how the ¢haritabl¢ cornpany is ¢omplyin8 with th¢ legal and regulatory fram¢works" inquired of managemenL and those charged with governanK about their own identifi¢ation and assessment of the risks of irregularitie& including any known a¢tual. suspe¢ted or a]leged instances of fraud. discussed matters about non4ompliance with laws and regul￿10￿5 and how frdud might o¢¢ur inrludink assessment of how and where the financial statements may be susceptible to fraud. As a result of these pr(*edures we consider the mo# $i￿lfIcant laws and regulation5 ihat have a direct IMp￿t on the financial stat¢m¢nts are FRS 101 Charities SORP (FRS 102). Companies Act 2006. Charities Aci 2011 and the charitable company's governing document. W¢ performed audit pro¢edures to detect non-compliances which may have a material impact on the financial statements which included reviewing the financial statements including the Tr{￿e¢s, Re￿rt, and remaining alert to new or unusual transactions which may noi be in accordance with the goveming documents. The audit engagement tearn identified the risk of managemeni override of controls a5 the area where the financial stsiements were mosl susceptible to material misstatement due to fraud. Audii procedures perforTned included bul were not limiied io tes(ing manual journal entrie5 and other adjusthients. evaluating the bu5ines5 rationale Kn relation io significant. unusual transactions and transactions enlered into OLitside rhe nornial course of business ar￿ challenging judgments and estimates. A further description of our re5p)nsibilities for the audit of the financial statements is located on the Financial Reporting Council's websile & httpJlwww.frc.orq.ukl auditors, reswnsibilities. Thi5 description forms part of our auditorfs reporL Use of our report This report Is made solely to the ¢ompany's member¥ as a body. in accordance wiih Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been und¢rtxken so ihat we might stste to the company's members those marters we are required to siale lo them in an auditor's report and for no other PUTpose. To the fullest extent permitted by law. we do not accept or a55ume Te5ponsibility to anyone other than the company and the company's member5 as a body. forour audii worL for this report. or for the opinions we have formed. Nadia Shafiq Khan ACA FCCA Iseryior SiaiworyAudiior) Forand on behalfof MNSK Chartered Account*ts, SlatutoryAI 2C6 Robinhocd lane Hall Green BimiroJham, B28 OLG Date.. P4e 10 LAJNA IMA'ILLAH {UK} STATEMENT OF FINANCIAL ACTivmES (Incorporating the income and expenditure account) for the year ended 30 September 2021 Unwv5tri¢I￿ R•Btrict•d Funds Funds 2021 2021 Total Fund5 2021 Total Funds 2020 Notes Incomlng wources 1.X6.OXI 1.2C6,030 367,914 charitab￿ acti￿￿$ 1,097 Total Incomlng resoyrc•8 1.206.030 1.206.030 369.011 Ex￿￿di￿rg on: Rai&ng fvnd5 145.8C61 {45,8C61 11,9661 Chantable actmtses 1137.5111 1137.5111 112.3641 Total r¢swrce$ ¢wnd¢d 1183.31 1183,3171 114.3321 Nel incthmingl loutgolng) resourtes btlore iranslers bein9 net i￿Ome1 lexpen¢ilurel lor the year 1.022.713 1.022.713 354,679 Net movwnent In fvnd8 1.021713 1,022,713 354,679 R•eoneiliatlon of lun¢Js Total fvnds broLKJht foThvar 1.022,713 354,679 1.022,713 3Y.679 354,679 1,377,392 1.377,392 354,679 The statement of financial activities indudes all gans and k)5ses in the year. All incoming ￿sourceS and resources experthd derrve from ¢c￿tsnulng activil*s. The notes on page 12 to 17 fom) part of these financial 51atemenls. Page11 LAJNA IMA'ILLAH (UK) BALANCE SHEET AS AT 30 SEPTEMBER 2021 2021 2020 Tangible Fixed Assets Fixed Assets 2287 Current a550ts Debtors Cash at bank 17,297 366,508 1.409.856 1.412,143 383.805 Creditors: Amounts tslling due within one year 134.750) (29.126) Nét currenl assets 1.377.393 354.679 Net assets 1.377.393 354.679 Represented by: Unrestricted fund$ Designated funds Restricted funds 1,261,239 19,849 96,305 238,525 19.849 96,305 Totsl fvnds 1,377.393 354.679 The *companying notes are the integral part of this balance sheet. The financial state$ its behalf by.. re approved the Board of Tn￿leeS on ... . and were signed on Dr Amtul Jamil Fariha Khan Chairp¥rson Page 12 LAJNA IMA'ILLAH IUKI STATEMENT OF CASH FLOWS AS AT 30 SEPTEMBER 2021 2021 2020 Cash from Operating activities 1.046,247 366,508 Net cash tlow from Operallng activitl•s 1,046.327 366.508 Ca$h flow fyom investing activities Purchase of tsng1ts￿ fixed assets (2,8991 Net cash flow fr¢>m Investing a¢livilies Net Increase I (decrease) in ¢￿h and cash equlvalents 1.029.837 366,508 Cash and cash equivalents on 1st October 2020 366.508 Cash and cash equivalents on 30th September 2021 1.409.856 366.508 Cash and cash equivalents consist ot. Cash at bank and in hand 1.409.8￿ 366,508 See note 10 for reconcAlk*ion of irwme l {expenditure) to net cash fl(yw from operating actWTlies. P￿e 13 LAJNA IlJlA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 September 2021 Summary of significant accounting policies Basis of preparation These accovnls have been Prepa￿ under the historical cost convention with items recognised at cost or IransxtK)n value unless Othewse stated in the relevant note(sl lo these a¢¢ounts. The ￿countS have been prepared in accor¢Jancewiih the sL*ementof Recommended Practu." Accounting and Reporting by Charitbe5 preparing their a¢￿Unts in accordancewith the Financ￿¢ Reporting Standafd applicable in the UK and Republic of IreLand IFRS 1021 issued on 16 July 2014, Ihe Financial ReportiThJ Standard applicable in the Unrted Kingdom and Republic of Ireland IFRS 1021 and wrth the Chanties Act 2011. {bl Income: Recognition of incom• These are included in the statement of financial aCtNIt￿ when.. the charity becomes entrtled to the re50urces.' rt is rnore likety than not that the trustees will recerve the resources,. and the monetary value Can be measured with su￿lent reliabilty. Grants and Donations Grants and donations are rffily in¢kJded in the st*ment of financial activities when the charrty has mel the general income recognition criteria (5.10 to 5.12 FRS102 SORP). Volunteer help Member5 of Lajna Imar'llah UK operate on a voluntary basis aTrJ the value of work is not induded in the *eount5. Expendlture: Grants Payable Grant payments are payab￿ to members to fijrther the chartsble obligations. They ar8 expensed during the year when events have created 8 valhy expect*ion that the ¢harty will discharge its liabilities. Expenses and Liabilllles Expenses are recognised M an accrual's ba$B. LKibilibes are recc¥Jnised as soon as there 1$ a legal orconstruclive obluation requiring the charty to pay OLrt resources. Taxation The ehafity has the duty to submit the corWK)n tsx retum sir￿? Ihe Thxice of requiring the return was serve Page21