NA IMA'ILLAH (UIQ Rogistered In England and Walos Company No: 12431617 Charity No: 1189468 LAJNA IMA'ILLAH (UK) (A company limited by guarants•) REPORT AND FINANCIAL STATEMENTS 30 SEPTEMBER 2022 Illll "ACF8PIDE* 3111012023 CCWPANIÈS usE A07 Page 1
LAJNA IMA'ILLAH (UKI CONTENTS Legal and administrative infomats'on Directors. and Trustees. retmyt 44 Independent ex8rniners' report Stslemenl of financial actwii 10 Balance sheet 11 ststfjment of $h llows 12 Notes lo the financial statements 1>20 Page 2
LAJNA IMA'ILLAH (UK) LEGAL AND ADMINISTRATIVE INFORMATION Regislered Charity Name LAiNA IMA'ILLAH {UK) Company number 12431617 Charity number 1189468 Trustees and direclors.. Dr Amtul Jamil F¥iha Khan Rubina Nasser Safiyya Amlullah Salam Nadia Chcthhry Michelle Gerahdine Rahman Registered Office wan-E-Nusrat Unit B1 Endeavour Place ton Road. 11 Coxbridge 8usiness Park Famham. England GU10 5EH Website www.lajna.org.ukJ Bankers Nat West Bank P Chatham Customer serVe Centre Westem Avenue. Waterside C(yJrt Chalham Maribme, Chatham Kent. United Kingdom ME4 4RT Independenl Examiners MNSK Chartered Ac(x)untants 206 Robinhc*)d Lane Bimiingham, Unile(l Kingdom B28 OLG Page 3
LAINA IMA'ILLAH IUK) DIRECTORS, AND TRUSTEES. REPORT Year ended 30 September 2022 The board of Directors (who are also Truslees of Lajna Ima'illah {UK} the purpose of Charity Lawl are pleased to present their report and the financial ststement5 for the period ended 30th September 2022. Structure. Governance and Management Lajna Imaillah (UK) is a company limited by guarantee and was incorporated on January 2020. 11 is govemed by the memorandum and articles. Beyond Ihe legal framework. the organisalion complies with Ihe International conslilulion of Ahmadiyya Muslim Association (AMA UK) and as such is directly responsible lo Hadhrat Mirza Masroor Ahmad. the fifth successor of Hadhral mi8 Ghulam Ahmad of Qadian, India. the Promised Messiah and founder of the Ahmadiyya Muslim Community. The current head of the communtty will hereafter be referred to as 'Hadhrat Khalrfatul Masih,. The DirectorSrUs1eed are members of a management committee {"Majlis Aamla") that has the rosponsibility for the administration of the charity. One of the direclorsrtnjstees, being the president {"Sadrfl is elected al a consulialive council {"Majlis Shura") subject to the approval of Hadhrat Khalrfatul Masih and serves for a pericrfj of years. Th8 remaining trusleesldirectors and office bearers in the Majlis Aamla are appointed by the sadr, again subject to the approval of Hadhrat Khalrfalul Masih. The Majlis Shura is held annually and the Majlis Aamla meet monthty lo discuss the administrative matters and the ongoing charitable work by the organisalion. All Irusteesldirectors are trained in seryice arKI regular meetings are held lo define roles and responsibilities. objectives and targets. All office bearers including those who are members of Committees wnning local branches. throughout the UK are kept up lo dale with circuiars and a refresher Course is hekj annually to provide training to members. Obj•ctiv•s and Actlvities The principal objectwe of the charity is to advance the Islamic Faith as expounded by Hadral Mirza Ghulam Ahmad of Qadian., The promised Messiah as and the lounder of the Ahmadiyya movement in Islam and interpreted by his SU9$50r known as Khalrfalul Masih and edutIon for the public benefrt through its members. who are Ahmadi Muslim women and girLs throughout England and Wales. Our founding principles fo¢u5 on autonomy. women leading wornen and working together empowering each other. Specificalty. our founding principles are.. For women lo come together to increase their knowledge and spread it. To uphold the spirit of unty under our unique spiritual 9uidance of Khilafal. To work al ever improving our morals and spiritualty- Be fully aware of the responsibility of sound bringing up of our ehiklren. Regardl8s5 of social standing. to consider all women as sisters. To serve Islam in practical ways and to help those brolhers and sisters who are in need. Above all lo try and attain all this through prayers. All our work stems from spirttual education and training and indudes- Outreach work Social welfare acliviiies Industy and handicraft endeavwrs Physical health programmes Page 4
NA IMA'ILLAH {UK) DIRECTORS. AND TRUSTEES, REPORT (contlnued) Year ended 30 September 2022 Publlc Benèfit Lajna Imai'llah UK promotes religious harmony forthe benefft of the public by promoting knowledge and mutual understanding and respect of the beliets and practices ol drfferent religious farths including awareness of their distinctive features and their common ground to promote good relations beeen people of ¢Jrfference farths. Lajna Ima'illah UK aims lo provide relief to those in need anywhere in the wot1d by reason of youth, age. ill-health. disability, financial hardship. poverty or any other disadvantage by providing grants, butsariès. items and services lo indNiduaL8 in need andlor charibes, or other organisalions working for the purpose of these objects. Achievèments and Performances Lajna Ima'illah has a robust organisalional structure. consisling of local branches linked with regional and national management. The Sadr (national president) of the organisalion is elected every hvo years. Lajna plays an active and full role in the religious and philanthropic activities of thg Ahmadiyya community including a vital rol8 in running MTA (Muslim TV Ahmadiyya}, a voluniary Channel (SKY 731) dedicated lo the service of Islam. Laina also runs its own annual calendar wilh all events planned. organisod and managed by women for women and girls. Some of the hKJhlights include.. National Illema (Annual Convention) An annual academic and spiritual event heki annually for women and gids lo come together to increase their religious knowledge by holding speech, Nazm and poetry compelilrons and resea[baSed presentations put It>Jelher by our leamed Lajna members, throwing light on various Islam subjects. The gathering is also a lime lo report on activities undertaken during the past year. a hh point of everything Ahmadi Muslim ladies and gids across the UK aspire to and achieve in the year This a Ihree4ay event attended by over 7.000 Ladies and girls. Over 6830 members attended in 2022 Refresher Course is held for the training of all local and regional offKe bearers from across UK to update their skills. acquire new skills and gain knowledge of any changes in their work and learn melhods of improving their performance in running the organisalion. Taleemrfarblyyat {Educalion and Tralnln9) classes for the religious. moral arml spirilual training of women and girls. Lectures and presenlalK)ns on drferent religious and m¢)rality subjects are given at these events. Parenting Classes are held for young mothers to assist them in the upbringing of their children. Mothers are provided with the krKwledge they need to safeguard thwr chikjren from the potential harmful effects of soci81 media. Workshops. di8k)gues, semin8ts are held to engage women and gnls and encourage their involvement in the charity's actiwties. A comprehensive edueation Syl1)US is preparèd and implemented in MajalislBranch for members to gain religious knowlédge. Khidmale44(halq {Soclal Welfare) Lajna carries out outreath work and Slat welfare activili8s by providing services lo all humanty ut distwiction of religion or nation. Food Bank donation drive was held. aThJ 128,954 ilems of non-perishable focMI was colleded and donaled this year. Help was provided to Homeless by donating r(ems of clothirrfJ to keep Ihem warm in winter and over 12.639 meals cooked and distrtiuted améxo hoN*less and various charrties. Page 5
LAINA IMA'ILLAH (U DIRECTORS, AND TRUSTEES, REPORT (continued) Year ended 30 September 2022 Shetter5 and tharilies wer6 suped by donation of go¢)d quahty items of ch)thirs. baby items and items of personal use. For publication of information. websites were developed and enhanced. 0kS and magazines were published. Translation work carried out and books reprinted. Links wth kncal communities and other charities were established and enhanced by delivering suslainable projects induding tree planlirwJ. Tabligh IPropa9aling religion) Various Tabligh activilies are held throughout the year. Highlight is the Lajna Peace Symposium. Lajna UK hosts this forum every year bringing together women from the worlds of faith, p)lilics and civic society to prornote a deeper understsnding of Islam and other faiths. Umoore Talibaat (Student Affaits) to promote communitatitin wrlh $tudents and to promote academi¢ excdlence as well as provide support in all areas of student lrfe. The department also supports the Ahmadiyya Muslim Women's Student Association. Regular seminars. forums and workshops are held lo assist students e.g. writing applicab"ons. personal statements. interviews and research lo providing career advice. contact with alumni students who have completed their degree or are working in a particular field. Heanh and Fttness National Sports day is organised annualty under the Hearth and Fitness department and during the year various heaNh and frtness activibes are carried out in local Majalis and Regions. To improve the personal health and wellbeing of women and children various lopKs are discussed and information and awareness provided. Naslrat (Glrls aged 7-151- Training and Educalion of girls provTrded by hokjing various activit and programmes. Education classes hekl and various compe11t)nS organised. National Trade and Industry Day This is our annval fete where various rtems are sold to raise money. Food stalls are run. The underpinning principle of the bazaar lo prornote and encourage Ihe entrepreneurial skills in ladies wanting to start small businesses. They are given support and assistance in setting up their own tsinesSes. It is a fvnd-rais9 eveni and a gc¥)d time to gel together and socialise. Other fund raising within the organisatK)n is carried out by Ih)Iding Stals at various events. Publlcatlon - Translation and Printing of various twiks. and a quarterty magazine for the education and moral training of women and girls. Tree Planting -Lajna Ima'illah UK aimed to plant 100.000 Irees across the county in celebration of the first 100 years of foundatKJn of Laina Ima'illah. Alhamdulillah Lajna Ima'illah UK has been able to plant 59,900 trees. Financial Review The charity raised £904.969 12021.. £1.206.030) from member contribulions during the year. Thls includes £267,311 12021.. £557,247) raised for orphans. f¢)odbanks arKI many other humanitarian causes under various designated projects. Funds were mainly experKlable on the organisation's Annual Convenlion. DonatKJns lo other charities and publishin9 of educational maletial and office administration cosls to further the charities objectives. Grant Making Poll¢y Grants are lo be provided to Lajna Ima'illah's {UK) mernbeTS at a Tegical and local branch level lo support the charty's objedives. This is for general administratwe expenses. reporting and to allow the furtherance of the charity's objectives at a local level. As part of ihe granl policy. members are required lo submit their annual accounts and report and any unused funds. Page 6
LAINA IMA'ILLAH (UIQ DIRECTORS. AND TRUSTEES, REPORT (contlnued) Year ended 30 Séptember 2022 Investhient Pollcy and Objectivos The charity has no long-tefm investments. The trustees are authorised by the memorandum and artides of association to decide on programs they consider appropriate to further Ihe charity's objecttves wilh 9uidance from the spiritual head of ccffnmunity. Hadhrat Khairfatul Masih. Reserves Pollcy The Unreslricled funds are primarily expended on the general administration of Lajna Ima'illah's activities and can be used in accordance with the charitable objedNes al the dI$et10n of the Iruslees. Restricted funds can onty be used for restrided purposes wthin objecls of the charity. Restricb'ons arise when funds are raised for a partKular restricted purpose. Any surplus from Unrestricted Funds at the erKI of the year will tlY be utilised at Ihe discretion of trustees. The charity should receive its voluntary fflembership income consistently throughout the year to allow the organisalion to Cary on ils activitses for the next year. The trusloes believe this shoukl provKle sufficient fvnds to facilitate the continuity of operations. Future Plans Managemént of Risk Th8 trustees seek to activety promote the objectNes of the charity in the most efficignt and èffective way in reathing the wider communty in the following tsvefve months." The Injslees are confident of increase in funds and activities to furtherthe objectives of charity- This will enable it lo conts.nue to meet ils responsibilities both to its members and to the wider public. The management committee continues to identify the major areas of risk to which the association ts exposed and has established appropriate systems and procedures to manage and mthgate those risks. Indgpgndgnt Examlners MNSK Chartered Ac¢ouniants were apk)oYitpd during the year and has indicated tts willingness to continue office. Statement as lo Dlsclosvre of Inforniation to the Audlto The Iruslees who were in office on the date of approval of these fmaneial statements have confimed. as far as they are aware. that there i8 no relevant audit infornation of which the auditor is unaware. Each of the trustees has confvmed that they have taken aN the steps they ought lo have taken as trustees to make themsefves aware of any relevant audit infomation and establish that is been communicated lo the auditor. FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS Although the charity wouhj maintain restriclgd funds to dealwilh irming resouices that are eamiarked for a particular purpose by donors. sponsors. and other funders, Ahmadiyya Muslim Jamaat Intemational does not hold any fvnds. and the trustees do not antripate that it wil in the future hold any funds. as the custodian for any third party. Page 7
LAJNA IMA'ILLAH (U DIRECTORS, AND TRUSTEES, REPORT Icontlnued Year ended 30 September 2022 Slatemenl of TTuslees' Responsibilities The Trustees who are a150 the directors ol Lajna Ima'inah (UK) are responsible for pparing the directors, report and the financial stslements in accordance wtth applicable law and United Kingdom rally A¢¢epted Accounting Practice. Compary law requires the director5 to prepare financial statements for each financial year %thich give a true and fair view of the state of the charivs financial activities as at the balance sheet dale and of its incoming resources and applicatw of resources. includiThJ income and expenditure. for the financial year. In pparing those financial statements, the directors should follow best practice and.. . $ele¢t $utlable accounb.ng pol'cies arml appty them consistentty.. ' observe the methods and prin¢iples in the tharitbes SORP: ' make judgements and estimates that are reasonab arrfl prudent: . follow applicable accounting standards and statements of recommended practi¢è". and . prepare the financial statements on the going concern basis unless il is inappropriate lo presume the charity continue in operation The directors are responsible for keeping proper accounting records that will enable rt to ascertain and disclose the charity's transactions and disclose yth reasonable aUr8eY at any time the financial position of the charity and enable them to ensure that the financial statements compty wtth the companies act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention detection of fraud and other irregularitses. Strate9i¢ Review The charity is dependent on voluntary ntrIbUt[On$ from its members in the United Kingdom. During the year the charity has seen a growth in its voluntary contributions desptte the impact of the pandemic on many members. Lajna Ima'illah (UK) had a surplus at year end. The members continued lo Voluntari contribute throughout the year making the risk lo income very low. The charty's focus remains on the improving the moral and spiritual Iraining of ils members and lo Continue with rts outreach and social work. The continuous education and awareness of the charity's actNilies should have a posrtive irwt on our future income. Approved by the Board of directotsltrustees on 1W October 2023 and swned on ts behaff by: Dr Amtul Jamll Faiiha Khan Chairperson Page 8
LAJNA IMA'ILLAH (UK) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES (continued) Year ended 30 September 2022 I report to the tharity truslees on my examination of Ihe aCcOts of the company for the year ended 30 September 2022 which are set out on pages 10 to 20. Responsibilities and basis of report As the charty Iruslees ofthe company {and also its dire¢tots for the puryx)ses of company law} you are responsible for the preparation of the accounts in aCCdanCe with the requirements of the Companies Act 2006 {'the 2LIJ6 Act'}. Having satisfied mysew that the accounts of the company are not required to be audite(l under Part 16 of the 2006 Act and are eligib for independent examination. I report in respect of my examination of your company s accounts as carried ¢yJt under section 145 of the Charities Act 2011 I'lhe 2011 Act'l. In carying out my exarninath.on I have followed the Diredions given by the Charity Commission under section 145{51{b) of the 2011 Act. Independent examinerfs statement Slnee the company's gross ineome exceeded £250.000 yi)ur examiner must be a member of 8 body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW and ACCA. which is one of the listed trf)dies. I have completed my examination. I confimi that no matters have come lo my attention in conneclion wilh the examination giving m8 cause lo believe that in any material respett. 1. accounting records were not kept in respect of the coffwny as required by section 386 of the 2006 Act,. or 2. the a¢Unts do not acrd wth those recor(Is; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Acl 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.. or 4. the accounts have not been prepared in accordance with the methods and principles of the ststement of Recommended Practice for accounting and reporting by eharilies applicable to charities preparTng their accounts in accordance with the Financial Reporti'ng Standard applicable in the UK and Republic of Ireland {FRS 102). I havo no concems and have come across no other matters in connection with the examination to %thich attention should be drawn in this report in order to enable a proper understanding of the accounts lo be r&ached. sn•d. Name-. Nadia Shafiq Khan ICAEW and ACCA Address.. MNSK Chartered Accountants - 206 Robinhood Lane, Hall Green. B28 OLG Dale.. 19-1043 Page 9
NA IMA'ILLAH (UK) STATEMENT OF FINANCIAL ACTMTIES (Incorporating the income and expenditure account) for Ihe year ended 30 September 2022 Unr•strict•d R•$trlct•d Fund5 Funds 2022 2022 Total Funds 2022 Total Funds 2021 Nol•s Incomlng resources Donab"ons ,969 M.969 1,206,030 Charbtable actiwties Total incoming r•sowt•$ 904,969 904,%9 1.2(6,030 Exp•ndltur• on: Raising funds 146.3161 146.3161 145.8061 Charitsble activities (704.4481 1704.4481 {137,511) Tt)tal rosourcos exwred 1750,7641 1750.7641 (183,3171 Net incom1n{Out9oing) r•sourc•$ Before translers being net inccYn&l (expenditure) for the year 154.205 154.205 1.02Z,714 mov•ment In lunds 154.205 1S4,205 1.022.714 Recon¢lllallon of funds total funds ¢arrigd fonvard 1.022,714 354.679 1.377.393 1,377,393 1.531.598 I1.598 1.377,393 The statement of financial activilies includes all gains and los5gs in year. All inc¢)ming resources and resources expended derive frcffj continuing actryities. The notes on page 13 10 20 lo part of these ffinancial statements. Page 10
LAJNA IMA'ILLAH (UK) BALANCE SHEET AS AT 30 SEPTEM8ER.2022 2022 2021 Nots Tangible Fixed Ass•ts Fixed Assets 40,606 2.287 Currenl assels Cash at bank 1.597.340 1.409,856 1.637.946 1,412,143 CrèditorJ- Amounts fallw)g due within one year (106.348) (34,750) Nel current asset$ 1.531.S98 1,377,393 N•t ass•ts 1.531,598 1,377,393 R•pr¢s¢nted by: Unrestricted funds Designated funds Reslricled funds 1.511.749 19.849 1.261.239 19.849 96,305 Total funds 1,531,598 1,377.393 The accompanying Th)tes Integral part of this balanee sheet. The CharaN• ConyoAy was entiU8d to exrp from Lder SKab477 (O Ihe Compwies Ad 2( year ended 30 September 2022. Thè hav¢ rtot requred lo obtsin an ol ls fvwKa"al statemwts the perty aThled 30 Seplemter 2022 in oGGordan¢¢ wilh Section 476 of Ihe Crmpans 2(th. Irustee5 thrrn5F4Jb1ts8s {al Ensuring that thari¢alAo ctsryny keeps reoyts bhat 0pty Secbor¢ 386 387 01 the cnIeS Atl 2(K)6 and (b) the finanoal statewrts. a In arkl fatvw d th0 5tst ol affavs olts tharity a5 al the of ach fina¥1 year. and d it5 SLxpkns or def)I lor fintya1 year in accordance thlhe reqw•ments cl Sectior 394 and 395 and olheTh4i5e knilh Ihe wffements of the c0ftw$ Act 2W6 olating 10 finartial stalernents. 50 f81 as aFpSckn iothe ctsritabfe tts)yry. Th finanaal slatemenis have ttn wep81 th¢ ¥tsal k¥ty4tsiorts d P•1 15 CL¥npgrM85 kl 2(X)6 to Charitab small ¢(mnpl$$. The finèrb818t818s apwtsvtd tt* 808r¢ rfTruslee5 on 1V Othr 2023 ¥we swjned rfs t4haff ty.. Dr Amtul Jamll Farlha Khan Chairpèrson Page 11
LAINA IMA'ILLAH (UK) STATEMEKf OF CASH FLOWS AS AT 30 SEPTEMBER 2022 2022 2021 Cash flow from Operallng activltles 229.087 1.046.247 Net cash flow from Operallng acllvllks 229.087 1.046.247 Cash flow from lTrve$ting actlvltles Purchase of tangible fixed assets (41.603) (2.8991 Net cash Ilow from Invesllng actlvltles Nel Incrgase l (decrease) In cash and cash •quivalents 187.484 1.043.348 Cash and cash equivalents at 1st October 2021 1,409,856 366.508 Cash and cash equlval•nts at 30th Sept•mb•r 2022 1.597.340 1.409,856 Cash and ¢ash equlvalents consists ofr. Cash at bank and in hand 1.597.340 1.409,856 See note 9 for reconciliakn'on of net income I lexpendrturel to net cash flow from operating activities Page 12
LAJNA IMA'ILLAH (UIQ NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 September 2022 Summary of signfficant accountlng pollcles la) Basis of preparatlon These accounts have been prepared under the historul cost convention with rtems recognised at cost or transactbon value unless otherwise ststed in the relevant notels) to these accounts. The accounts have been prepared in acwdance with the Ststement of Recommended Practice.. AccounlirwJ and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applble in the UK and Republ of Ireland IFRS 1021 tssued on 16 July 2014, the Financial Reporting StarKlard applicablfr in the United Kingdom and Republic of Ireland (FRS 102) and wtth the Charibes Act 2011. {b) Income: Rgcogni¢ion of income Thèse are included in the statement of financial actrvilies when: the charity bQMe$ enlj.tled to the resources.. it is more "kety than not that the trustees will r•ceNe thg resour¢05: and the rnonètary value can bè moasured with sufficiènt reliabilty. Ic) Grants and Donations Grants and donab.ons are onty induded in the statement of financial activrties when the Charity has mel the general ineome re¢ognition criteria15.10 to 5.12 FRS102 SORP). {d Voluntser help Members of Lajna Ima'illah UK currenty Cerate on a voluntary basis and the value of work is not induded in the accounts. {e} Expendlture: Grants Payable Grant payments are payable to members to further the charitabbe oblvJations. They are expensed during the year when events have created a valid expectation that the charity will discharge its liabilities. Expenses and Liabilili Expenses are recognised on an accrual's basis. Liabilit$ are recognised as scth as there is a legal or conslructsve Obligat requirin9 the charity to pay ¢yJt resources. Taxation The charity has the duty lo submit the corpcKalron tsx return since the notKe of requiring the relum was served from the HMRC. An application to grant the gift aid status was submitted in 2021 and subsequently aepted. All sources of income are generaled via charitable activities for year ended 30 September 2022, therefore the charity is exempl from corporation tax in this year. Page 13
LAJNA IMA'ILLAH {U NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2022 {h) Fund A¢Gounting Unreslricled funds are those fvnds which are spent at the discreth)n of the management committee for the purpose of meeting Ihe charity's objectNes. Designated funds are those restricled fijnds that have been given lo the charity for a purpose and set aside by the trustees for parttcular purposes as defined by the management committee. The aim and use of each desNJnated fund is set oul m Ihe Th)tes to the financial stalements. Reslricled funds are spent in accor(lano with instructions from the donors and for the funds il was collected on behaw of. Tanglble Flxed Assets Tangible fixed assets are ststed at cost {or deemed costl or valuation less accumulated depreciation and aecumulated impaimient losses. Cost indudes costs direclly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed asstts, at rates calculated to write off the cost, less estimated residual value. of each asset on a systematic basis over its expected usefvl like as follows.. IT equipment 33% straight line basis Fixtures 10% strawjht line ui Golng concern The financial stalemenls have been prepared on a going concem basis. as the trustees have detemiined Ihal there is no material uncertainty that casts doubl on Ihe entty's ability lo continue as a going concern. COVID-19 is not expected lo have a signrfunt impact on the Charity. It expeels that COVID-19 might have some impact. though not signfficènt. for example. in relation to expected future performance. The trustees have considered the level of funds held and the expected level of income and expendrture for 12 months from aulhorising these financial statements. The budgeted income and expenditure is sUfficnI with the level of reserves for the charity lo be able lo eontinue as a going eoncem. (k) Donatlons and Glfts Donations and gifts are recognised in the Statement of Finanryal Actbvities as soon as Ihey are receivable. Gtsnts Payable Grants payable a expensed when evenl¥ have created a valid expectation in other parties that the Charity will discharge its liabilrties. (m) Governance Govemance costs are the Costs asswated *ryth the constitutional and stalutory arrangements of the Charity as opposed to those costs assoaated with inrne gen&ralion or charitable activity. Induded within this category are costs associated wilh the slralegic rather than day to day management of the CharitY5 activities. These costs indude exlemal audrt and reirnbursed trustee expenses. (n} Fund$ Unrestricted fvnd$ are donatws and olher irwming resources receivable or generated in furtherance ol the Charity's objethes wilhout further specified purpose and are available as general funds. Designated furKls are unrestricted lunds eannarked by the trustees for particular PUTposes. Page 14
LAJNA I.ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS {continued) for Ihe year ended 30 September 2022 Analysls of Income 2022 2022 Total Unr•5trict•d Re$trict•d Donations Lajna Nasiral ljtema Sp$ Amtul Hayee Library Khidmale Kha Tehrik Lajna Premises Social Fund General Social Fund Oesignaled Aisha Maternity Hospital Publication Income 372.331 13.164 137.776 22.578 10.303 10.359 2.325 74.130 103.087 79.735 79.181 372,331 13.164 137.776 22.578 10.303 10,359 2.325 74.130 103,087 79.735 79.181 Total from charilable income 9)4.969 904,969 2a. Analysis of Income 2021 2021 Total Unrestrlcted Rostrided Donation¥ Lajna Nasiral ljlema Sports Amlul Hayee Library Khidmale Khalq Tehrik Lajna Premises Social Fund General Social Fund DesvJnaled Aisha IAalemty Hospital Publication Income 362,916 13.489 141.773 23.602 11.423 20.846 6.843 16.441 362,916 13.489 141,773 23.602 11.423 20.846 6.843 16.441 401.357 207.340 401.357 207,340 Totsl from charttable income 1.206,030 1.206,030 Page 15
LAJNA IMA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS (continued for the year ended 30 September 2022 3. Analysis of Exp•ndilure 2022- Raising Funds 2022 Total Unro$trict•d Restri¢ted Bank ChargeslAdministralion Office Running and Maintenance Costs l.T Costs Office Refreshments 2.583 32.550 6.572 4.611 2.583 32.550 6.572 4.611 Expenditure on Raising Funds 46,316 46,316 3a. Analysls of Expendlture 2021- Raising Funds 2021 Total Unrestricted Restrl¢ted 8ank ChargeslAdministration Office Running aThJ Maintenance Costs l.T Costs Office Refr•shments 7,194 27,904 9.531 1.177 7.194 27.904 9.531 1.177 Expendf(ure on Raising Funds 45.806 45.806 4. Anatysls of Expendlture 2022- Charitsble A¢tlvttles 2022 Total Unrestrlcted Restrl¢ted PR. PublishAig & Printing Websrte Donati to other charit Annval Convention Iljlema) C051s Overheads Depreciation Charitable Activities Subscriptions Professional Fees Training Refreshments Bank Charges 39.244 6.114 223.628 330.001 5.247 3.284 51.518 11.755 225 9.900 22.572 2,583 39.244 6.114 223.628 330.001 5.247 3.284 51.518 11.755 225 9.900 22,572 2,583 Governance Costs Independent examination 960 960 Expenditure on CharilatAe Activities 704.448 704.448 Page 16
NA IMA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS Icontlnued) for Ihe year ended 30 September 2022 4a. Anatysls of Expenditure 2021- Chailtsble Activitles 2021 Total unrestrict Rostricted PR & Publishing COVID 19 Response- PPE Website Donations Annual Conventw Iljtema) Costs 7.398 26.243 1,648 47.832 52.890 26,243 1.648 47,832 52,890 Gov8rnan¢e Costs Audit Fee 1.500 ExpenditLtr• on Charitable Actwiti8S 137.511 137,511 5. Fixed Assels Tanglble Assots Furniture & Fixtur•s Comput•r Equipment Total Cost At 1 October 2021 Additions 2.899 8,021 2.899 41,603 33,582 At 30 September 2022 10.920 33.582 44,502 D•prnciation At 1 October 2021 DePreCts.0n Charge 612 2.250 612 3.284 1,034 At 30 September 2022 2,862 1.034 3,896 Net Book Value As 1 OCtor 2021 2,287 2.287 At 30 September 2022 8.0SB 32,548 40.606 Pa9e 17
LAJNA IMA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS (contlnued) for the year ended 30 September 2022 6. Cr•dltor8: Amounts falling du• wlthln on• y•ar 2022 2021 A¢¢ruals and deferted income 1C6.348 34,750 11%.348 34.750 Reconciliation ol movements In funds . 2022 Incoming Outgoing 30 September resources resources 2022 Unrestricted funds 904.969 (750,764) 154.20S Designat•d funds Social Fund DeSnated Restrided funds 'sha Matemity Hosytsl Total funds 904,969 (750,7641 154,205 Reconclllatlon of movements In funds . 2021 IOming resources Outgolng 30 September resources 2021 UTrr•stricted funds 1.206.030 {183.317} 1.022.714 Designated fvnds Social Fund Designated Restricted funds Aisha Malemty Hospital Total funds 1.206.030 (183.317) 1.022.714 Page 18
LAINA IMA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS {contlnued) for the year ended 30 September 2022 Designated funds The designaledfvnd is a fundthe Trustees have agreed to collect for general socialproiects than run throughout the year. These funds are ring-fenced lo keep separate from other specific social work. Any funds collected in this category can be utilised at the discretion of the trustees for any exiskn.ng and fvture social projects referred to as "KhKlmal*-Khalq" activities. Restricted funds Laina Ima'illah UK has undertaken this noble project to build a maternty hospital in Sierra Leone as part of celebratr"ng, in 2022, a huThJred years of fomiation of the Lajna Ima'illah organisation. This fund was sel up to alleviate povety arKI provide health services for women giving birth in a county where the brrth death rate is very hrgh. Analysls of net ass•ts bet¥fftn funds - 2022 General Deslgnated Restrfct funds funds funds Total Fund balanus on 30 September 2022 are r•pres•nted by: Fixed Assets Current assets Current liabilities 40.606 1.597,340 (106,348) 40.806 1.597.340 (106.348) Totsl net assets 1.531.598 1.531,598 8a. Anatysis ol net assets between funds - 2021 General Designatod Restrlcted funds tunds funds Totsl Fund balances on 30 September 2021 are represented by: Fixed Assets Current assets Current liabilities 2.287 1.409.856 (34.750) 2.287 1.409.856 (34.7501 Total net assets 1.377.393 1.377.393 Page 19
LAJNA IMA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 Septembor 2022 R•¢on¢iliation of net in¢offlo 1 (expgndilur•) to n•1 ush Ilow from operaling activltles 2022 2021 Net income for the year Depreciation charges Increase in creditors Idecreasel in debtors 154,205 3.284 71.598 1.022.714 612 17,297 5,624 Nel cash Ih)w from operating aclivthes 229.087 1,046.247 10 Truslees Remuneration and Beneffts There was no remuneration paid and M benefits provided lo Iru5tees for Ihe year ended 30 September 2022. Trustees irTed expenses during the period on behaK of the charity lotalling £0 {2021: £1,897). 11 Post Balance Sh•¢t Events In early 2020. because oflhe rapKI spread of the COVID 19 strain the govfjrnnt declared the UK was officialty in a Pandemi¢ leading to disruption of business and economi activilies and wider economic un¢ertainty- It is not practical to deteIne the long-lerm impact of COVID 19 on the charity. The charity does not believe there are any subsequent events identified nce the balance sheet date affectirrfj the charity. 12 Related Party Disclosures The Iruslees of the chanty key management and are all volunteers. They do not receive remuneration for their semces. Donalions made by trustees to the charity in 2022 totaifed £88612021.. £3.062) Page 20