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 serV￿e 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 mi￿8 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 DirectorS￿rUs1eed 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 SU￿9$50r known as Khalrfalul Masih and edu￿tIon 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 be￿een
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 h￿h 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 Syl￿1)US is preparèd and implemented in
MajalislBranch for members to gain religious knowlédge.
Khidmale44(halq {Soclal Welfare) Lajna carries out outreath work and S￿lat 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 sup￿￿ed 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 t￿sinesSes. It is a fvnd-rais￿9 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 Tegic￿al 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 t￿lY 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 ir￿ming 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 p￿paring 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 p￿paring those financial statements, the directors should follow best practice and..
. $ele¢t $utlable accounb.ng pol'cies arml appty them consistentty..
' observe the methods and prin¢iples in the tharitbes SORP:
' make judgements and estimates that are reasonab￿ arrfl prudent:
. follow applicable accounting standards and statements of recommended practi¢è". and
. prepare the financial statements on the going concern basis unless il is inappropriate lo
presume the charity continue in operation
The directors are responsible for keeping proper accounting records that will enable rt to ascertain and
disclose the charity's transactions and disclose y￿th reasonable a￿Ur8eY at any time the financial
position of the charity and enable them to ensure that the financial statements compty wtth the
companies act 2006. They are also responsible for safeguarding the assets of the charity and taking
reasonable steps for the prevention detection of fraud and other irregularitses.
Strate9i¢ Review
The charity is dependent on voluntary ￿ntrIbUt[On$ 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 aCcO￿ts 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 aCC￿danCe 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 ac￿rd 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.
s￿n•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 exwr￿ed
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
I￿1.598 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 Char*aN• ConyoAy was entiU8d to ex*rp￿ from L￿der SKab￿477 (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 Crmpan*s 2(th.
Irustee5 th*rrn5F4J￿b1ts8s
{al Ensuring that thari¢alAo ctsryny keeps reoyts bhat 0￿pty Secbor¢ 386 387 01 the
c￿￿nIeS 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 fin￿tya1 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 t*tn wep8￿1 th¢ ¥*tsal k¥ty4tsiorts d P•1 15 CL¥npgrM85 kl 2(X)6
to Charitab￿ small ¢(mnp￿l$$.
The finèr*b818t818s 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 appl￿ble 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 b￿QMe$ 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 C￿erate 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 a￿epted. 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 sUffic￿nI 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 in￿rne 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
DePreC￿ts.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 OCto￿r 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 DeS￿nated
Restrided funds
'sha Matemity Hosytsl
Total funds
904,969
(750,7641
154,205
Reconclllatlon of movements In funds . 2021
I￿Oming
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 i￿rTed 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 govfjrn￿nt 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 dete￿Ine 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