LAINA IMAILLAH (UK) Registered in England and Wales Company No: 12431617 Charity No: 1189468 LAJNA IMA'ILLAH (UK) {A conwny limited by gUnI••I REPORT AND FINANCIAL STATEMENTS 30 SEPTEMBER 2023 •JDCOLJIIE' 25thr2024 PNNIES H(XJSE Page 1
NA IMAILLAH IU CONTENTS Legal and administrative informab Oirectors, and Trustees. rewt 4-11 Audtors, reptyl 12-14 Siatement of FinanrAal Activilies 15 BalarKe sfet 16 statement of cash t1 17 Notes to the finatKial stments 18-25 Page 2
LAINA IMA1LLAH (UKI LEGAL AND ADMINISTrATIVE INFORMATION Registwed Charity Name NA IMA'ILLAH IUK) Company number 12431617 Charity number 1189468 Trustees and director5: Dr QurrnbJ1-"n Anni Rehman Rubina Nasser Safiyya Amtullah Salam Nadia Choudhry PAthelle Geraldine Rahman RegiStert Office Aian-E-NSrat Unit B1 Endeavour Pkce Allon Road. 11 Coxbndge Business Park Famharn. England GU105EH Websrte •hw.lajna.ory.uKI Bankers Nat West 8ank PIC Chatham Customer SeNi¢e Centre lestem Avenije, Waterside Court Chalham Manb"me, Chalham Kent, United Kingdom IAE4 4RT Indepen*Yenl Examirws MNSK Chartered Accountants 206 Rots"nhood Lane Birmingham. Unrted Kingdom 828 OLG Page 3
NA IMA'ILLAH (UK) DIRECTORS, AND TRUSTEES. REPORT Year ended 30 September 2023 The board of Directors (who are also Trustees of Lajna Ima'illah IUKI for the purpose of Charity Lawl are pleased lo psent their report and the financial statents for the period ended 30th September 2023. Structure. Govomanc• and Managfrment Lajna Imatllah (UK) is a company limited ty guantee and incPorated on 20th January 2020. It 1$ govemed by the memoraftdum and artides. Beyond the legal frarnework, the organrsab.on ¢omplie$ th the IntemalitMal ¢onsb"tution of Ahmadryya Musliffj Association (AMA UK) and as such is directly responsible to Hadhfat mIa Masroor Ahmad, the fifth successor of Hadhrat PAirza Ghulam Ahmad of Qadian, Irhdia, the Promised Messiah and founder of the Ahmadiyya Muslim Communrty. The current head of the community MII hereafter be referred to as'Hadhrat KhalifabJl Masih.. The DirectorsThrusteed are members of a management committee I'majlis Aamla'l that has the Tesptsnsibility for the adminislrab.on of the chanty. One of the directorsltrustees. being the psidertt I"Sadn is elethd at a consultative unl I'majlis Shura") subje¢l to the approval of Hadhrat Khalifatul Masih and serves for a period of year5. The mainIng trusteesldirectors and office bearefs in the Majlis Aamla are appointed by Ihe sadr. again subject to the appfo¥al of Hadhral Khalrfatul Ma$ih. The Majlis Shufa is held annually and the Majlis Aamla meet monthty lo di$¢uss the administrative matters and the ongoirMJ charitable work by the organisation. All tnjsteesldirectors are trained In service and regular meets.ngs are held to define roles and responsibilths, objeelNes and targets. All office beareis in¢lu¢Jing Ih¢)se who are members of MMrtteeS running local branches. throughoLrt the UK are kept up lo datelvith circulars and a refreshercourse is held annually to prode training to members. Obi•cti¥•s and Acti¥iti•s The principal objective of the charity is to aifvance the Islam Farth as expounded by Hadrat Mirza Ghulam Ahmad of Qadian: The womi5ed Messiah as and the founder of the Ahmadiyya movement in Islam and Interpe<l by his successor known as Khalifatul Masih and education for the PLbl benefil through its members, ¥tho are Ahmadi Muslim I)men and gids throughoul England and Wales. Our founding priwples focus on autonomy. women leath.ng women th.ng together empowering each other. Specifically. our frjunding principles are: For women to come together trj increase their n0edge and spread To uphold the spirit of unty under our unique $pinlual guidance of KhilafaL To work at ever improving our morals and swrituality. Be fully aware ofthe reSpOnslIrtY of sound "ngIng up of our chikjren. Regardless of social slandwvj, to consider al wwnen as sistws. To seThe Islam in wacti¢al vAy$ and to he* b)ose tKothws arKI sisters are in need. Above all to lry and attaii all this through prayers. All ¢wr work stems from SPiFrtual education and trainthig and Irudes.. Social wetfare activrties INs and handicraft eThJeavours Physical health progrnmmes Page 4
LAJNA IMAILLAH {UK) DIRECTORS, AND TRUSTEES, REPORT (continued) Year ended 30 September 2023 Publ1¢ Ben8fft Lajna Imai'llah UK promotes religious haMiY forthe benefit ofthe Publ by promob.ng knowledge and mLrtual understanding and respe of the beliefs and prxtices of drfferent religious faiths including awarene$s of their distindive features and thr common ground to promole good relations behveen people of th"fferen¢e faiths. Lajna Ima'illah UK aims to provide relief to those in need anywhere in the world by reason of youth, age, ill-health, disability. finanal hardship. poverty or any other dtsadvantage by providin9 grants. bursaries, items and services lo indiwduals in need andlor chanties. c other organisalions working for the purpose of these Obje5. A¢hievements and P•rfonnance5 Lajna Ima'illah has a robust organisational structure. ¢wsisting of local branths linked wilh regional td natKJnal management. The Sadr (national president) ofthe organisalion is elected every years. Lajna plays an ath've and full role in the religious and phiLgnthrokxc activrtie5 of the Ahmadiyya community including a vrtal role in runnirwJ MTA (Muslim TV Ahmadiyyal, a voluntary channel (SKY 7311 deduled to the ser¥ice of Islam. Lajna also runs its own annual calendarwith all events planned. organised and managed by women for women and gifls. Some of the highlights inelude.. National litema {Annual Cofivention} An annual aCadern and spiritual event held annually for women and girls to come together to In¢aSe their ligiOuS knOedge by hok1ing spee¢h. poety competilions and research-based presentation$ put together by ¢)ur leamed Lajna members. thrown9 light on various IslamK $ubJ'ects. The gathering Is also a time to report on aCtivitS undertaken during the past year, a high point of everything Ahmadi M1m ladies and girts across the UK aspire to and achteve in the year This rs a three-day event arhl was attended by over 6,700 ladies and girls rn 2023 This year the programme consisled of various competrlions for Lajna and Nasirat, presentatsons, an inspiring addre55 by Sadr Lajna UK and other adivrties. The theme of this year's National ljtema was "100 years of LajDa Ima'illah". Presentations and RelHJious edUcatn tslks were delivered Engl¢sh and Urdu on the foll¢)wing topi¢s'. Establishment and History of Lajna Ima'illah. Laina al the forefront of financial sacrifices and How Khilafat has empowered Lajna, Let's celetrrtale DIverty1 Update on "Sha Matemity Hospitsl, and Achievements of Lajna and Na&ral Speual Needs & Disabihtses 2023. The AMRA {Ahmadiyya Muslim Research AssociatB)n'sl team held talks on var)us current tOPiCS such as LGBTQ, Anxiety in Teens. Technology and Al. Arab"c as the mother of all languages and Tabligh subjects. Health screening che¢k$ Vre also carried oul onsrte. The President of LaN7a UK held a speoal sess•)n with student Laina nd fire Flls where they discussed various topKs. There was an exhibilion al the ljtema shoKasing the history of Lajna Imaillah. To celebrate the centenary. all Regions Ik part in uafting their own 9tonal quirts which represented 100 years of Lajna Imaillah. The quihs were displayed in the Lajna Exhibition marquee for all attendees lo vw. Nasirat we also gw) the to attend gued tours of the exhibition. The academit awards for educational exceNenee **re distfbbuted amongst sludents as well as other prizes for Tarim achievements and the ljlema competiticffis. Page 5
LAINA IMA'ILLAH (UK) DIRECTORS, AND TRUSTEES. REPORT (continued) Year ended 30 September 2023 The concludin9 session was graced by Hadhral Mioa Masroor Ahmad IHuzoorl labal vtho delivered an extremety faith inspiring address allrt the tuming of the ¢entury fof Lajna Ima'illah. Huzoor Aqdas said that'may it be that your sacnfices and unwavering loyaty to your faith Come to be recorded in the history of Islam, just li(e those women pted Islam in Ihe time of the Hoty Prophet Isawl.. Ameen. N•tson•l L•jn¥ Shura (Annual Pleeting of Lajna Council M•mb•rs) Lajna Ima'illah UK hotds rt annual meekn.ng whereby ele¢ted Lajna members come together to discuss important mattefs related to the organisation. Members dis¢us$ and debate vaiious pre agreed topics and produce ImplementalK)n aft$ for the hhlIghted issues. The Finance Budget is a150 discussed for the followr¥J year. This year attendance wa$ 352 delegates out of 370 delegates. This year the session ¢ommen¢ed wth the iMplementatn report of the Shura recommendab.ons from 2022. and rejected proposals sent from Branches were read out. Sub-committees are then f(d to discuss and deliberate over the chosen to¢5 with an implementab.on plan prepa before they are presented to the fl¢)or. The svtrrtommittee members then presented their recommendations which were discussed and voted on by all member$. This year wa$ the ete¢tion appoinlment of Ihe ne4V President of Lajna Ima'ilah UK. Refresher COue is helfj amualty lor the training of all local and TegKJnal office bearers from across UK. This is an OPFQrtunity to update Iheif skills and acquire knedge of any changes to the organisation and workry practices. Thks enables them to improve Iheir effort$ in running the organisalion. Thts year the session VRS hdd V•ith a in petson rneeting and a Virtual meeting for those further away from the Centre. National Taleemrrathiyyat (Education and Trainiftgl classes for the re1lOuS. moral and Spiritual trainiThJ ofwowen and girts. Lectures and presenlations on different re1lOuS and moralty subjects are given at thege events. The theme fctused on Khilafat is the t4essed institthion of relvJiou$ guidance and ihis estsbli5hmenl guide5 Its members. Over the course of the days, presentations were delivered on the lopi¢s." Friday Semon Pre-eminenl Guidance, Endkss Beneffts & Virtues of the Hoty Qur'an, Need for Khilafat, The Second Manrfestation of God's Po¥T$ The Divinety appointed Khalifa. The session ¢onduded a que aThJ a ¢ondudiny address by respected The Prtrent of Lajn8 UK. Workshops, diakjgues. seminars are also held through the year to engage VMen and girfs and encourage Ihw"r involvement in the charty's actiwtres. A comwehensive education Syllab 1$ also prepared and implemented in MajaliwBran¢h for Membe to gain religiou5 krthyledge. T¥rbiyy•t {Religious knowledge) department f¢xxssed on religUS kno%ytedge targets throughtsA the year. This includes Reciting the Holy Quran. leamiry of the yayers and prayer etiquette and listening lo Friday sermons and acting upon this blessed guidance. Pr•ss and Medla team work thioughout the year on educating and infomiing the public aboLrt Lajna's acts"vilies. This indudes edrtorial features on blog posts. Podcasts and other social dIa platfoms including 'X' If0mrtY kntx¥n as T7Mtterl and Instagram. Page 6
NA IIAAILLAH (UK) DIRECTORS, AND TRUSTEES, REPORT (continued) Year ended 30 September 2023 Khidmate4-Khalq (Social Wèlfar) Lajna carries out outreach work and social welfare actNilies by Pfoviding serwce5 to all humanity vlthout distinth'on of religion or nation. Food Bank donab'on drive $ held. and 108,388 items of non-perishable food was collected and donated thvs year. Support was provided to Homeless chant$ by donating items of clothing to keep them wam) in the winterwth Over 7.179 meals eooked and distributed among home$ charities. Shelters and ¢harits"es Wre supported by donats.on 014,810 essenb.al rtem$ antj 2634 kilos of dothiThJ. This included clothing. bedding, baby and househohl rtems and items of personal use. T•bli9h IProw3ating religion) Various Tats1h actiwties are held throughoutthe yearas well a5 various publutions produced by the department. Lajna UK hosts this forum every year bringing together Wofnen from the worlds of farth, pditi.cs and civic society to promote a deeper understandin9 of Islam and other faiths This year's highlights included the hosting ol The Nab"onal Laina Peace Symposium promobng the Iheme'Embra¢ing Equity and Empowering Women." The past, presenl and future of the Ahmadiyya Muslim Women's Asso¢iab"on UK.. Guests included academics, parlrdmentarians. charity workers, civic leaders. and p(e5errtaI1yes from farth communities as as friends and colleagues of Lajna and Nasrat. Tours of the Baitul Futuh Mosque, M¢xden arranged for glSts and several exhibitions were set up to provide attendees wth infomatson about the history and Work of Lajna Ima'illah as well as the teachings of Islam Ahmadiyyat. Guest speakers al the event were Baroness Shaista Gohir OBE from the House of Lords, Councillor Catherine Clarke has served as Mayor and Deputy Mayor of Whitehall Town Council and Anne Serrtjpiel. a Historian from Hampton Court Palace. The keynote address was delivered by the National Presrdent Lajna Ima'illah U The Nab"onal Tabligh Department also introduced 8 new Syllabus and produced a new booklet compling inspirin9 Tabligh experiences sha by Lajna members from auoss the UK. Approximately 96 virtual and 18 face to faee Tabligh Clinic sessions V•Ere run this year covering a range of topics including completion of report foms, guidance on conducting Tablwh INorkshops, makin9 new contacts and event planning. Umoore Talibaat (Student Affairs) to promote ctynmunr¢ation wth stLthnts and to promote academic excellence as well as provide support in all areas of student lile. The department also 5UPPOrts the Ahmadiyya Muslim Women's Student Associalion. Regular Seminars, forum5 and wrkshopS are held to assist students e_g. wrrting applralions, personal siatemenls. inteNew5 and research to providing career advice, contact alumni students who have completed their degree or are working in particular field. Thi$ year &x universty events held for Intemaknal tsmen.$ Day this year al the following unNersities'. Goldsmiths Universty of London. King's College London. University of Manchester. Queen Mary University of London & UnNersty College London. Unlversity of Bn'ghton and University of Kent. Health and Fltness - This departmenl promoles the personal health and wellbeing of women and children by hosting sports events and discussing vaii¢yJs health related topics throughout the year to leach and create alarenesS In 2023 Lajna Ima'illah hosted an Intem"onal Volleyball Toumament in celebration of the Lajna Centenary. Var¢ous countlles indutjing Au$tralp. Canada, Fiance, Hdland. Belgium, USA, Germany. and Great Brrtain attended the event vthere the teams Ped sevwal rounds of matches wlh Canada Coming on top. Page 7
LKINA IMA'ILLAH (UK) DIRECTORS, AND TRUSTEES. REPORT (contlnuedl Year ended 30 September 2023 The event was a huge success both in terms of the games and in building lasting bonds of frndship betsveen Lajna across the globe. 80th the players and spectators enjoyed the loumamenl immensely. The toumamenl required a huge am0$ of anni)g. effthi and teamork lo make it a success from various departments in the Jamaat Other local and national events including National Sports day. local sports including kickboxing and swmmin9 was also organised underthe Heamh and Fthess deparlment dunng the year. Webinars were delivered on topKs ilUding. Asthma. Geslakn"onal Diabete5, and Stroke signs, symptoms. and pventIOn. They also conb.nued to raise W4neSS and wovide supw¥tfor mental health issues. Local branches were encouraged to hold a group walk ftthty. Nasirat (Girls aged 7.1¥- Training and Education of gwls pro¥ided by holding varirAts a¢vities and programmes. Ethjcation classe3 held and various conwb'ons organised. Over the course of this year. the Nasifat department organised a range of webinars which included themes such as the importance of personal hygiene aCrding to l$lam and medical science. Safeguarding on xKial media. safety and modesty and culiure versus religion. Nasirat held a webinar gardirtg l$lami¢ safety wrthin the tK)mes and schools. In addrtion. Nasirnt are aclivety taking part andlor listening to the 'Nasirat talks. podcast where girls can discuss contemporary issues amongst themselves while at the same time leaming ways of dealing isyjes. The Nasirat department has taken active steps to ensure Naswal are able to understand Huzoc Aqdas'labal Friday Sermons through weekly Friday Semion summaries and a quvz to lest their knovAedge. This helps Narat understand key points regarding Huzoor Aqdas (aba} Fnday semons Nalional Trado and Indu$try Day This 1$ Lajna Ima'illah UK'S annual fete vthere various local businesses are given the opportunty lo promote their business. The underpinning principle of the department and event is to promote and encourage the entrepreneurial skills in ladies wanting to start businesses. They are given 5UPPOrt and aSSistsn in selting up th1 own businesses and an opportunity lo sell their products ranging from ckjthes to food and an excellent Ghttn to advertise their business. It is also a ovnmunity fund-rai$ing went and a b"n to get together and socialise. The department wtyks through out the year on vaFiOUS fvn&raising events at the local events antj the Annual ¢onvenlff)n- Jalsa. Publication - Translation and Printing of various b)oks. aThJ a quarterty magazine for the edu¢alÉon and moral training of women and gS are published by Lajna Ima'illah UK. For publication of infomiation, %%ebsites were developed and enhanced, and magazines tre published. Centsnary Cel•bration$: Thro the course ofthe year Laila Ima'11 UK continued lo celebrate the Lajna Centenary through vantyJ$ ath"vrttes and iniliabves. Aisha Matemty Hospital- Pfogres$ on the ho$prtal has ¢ontinLd and wistruction is well underway wth a planned completion for May 2024. InshAllah. Tree Planting- achieved our Centenary target of pnting 100,(MJO trees. The Isha'at Department has p¥inted 14 books durifVJ the Centenary year. A Centenary Exhibthon was displayed in Awan-Nusrdl Jah, Famham. Surrey. 143 Local Majalis held Tablvjh Centenary Oinners. The Centenary Reading Challenge & Quran Quest- Ihese initsalives were launched wlh the aim to encourage Lajna to IeaSe th1 knowledge and lo benefit from the writi'ngs and of the Promised Messiah la51 arKI the commentaries of the Hoty Quran. Regional Quilt Project- Each region was asked to make a quih to eelebrale the centenary as 11 as to sh¢)w somelhing original about ead) regim. Every region ueated beautiful quilts and were displayed al the Natiwl litema. Page 8
LAJNA IMA'ILLAH (UK) DIRECTORS. AND TRUSTEES. REPORT (contInu) Year ended 30 September 2023 Financial R•view The Charity is reliant on voluntsry donations from ils members in the United Kingdom. Members gladly make contribution5 to the charities and are always lo contribute to the various schemes. The focus is IRyS on the rnoral train1r of the members vthi¢h can be demonstrated by the various departments projects going on throughwt the year. The charity raised £1,127.267 {2022.. £904.9691 from trember contributions during the year. This indude$ £466,436 {2022." £645.9841 raised for Hospital building, orphans, foodbanks, helpng women through the marniage cost and many other humanitarian causes Und various designated projects. Funds were mainly expendable on Ihe (xganisation's Annual Convention Ilitemal which is largest gathering for the otganisation in Ihe year. Other educalional and social events were hgkl Nationally. Regionalty and bcally throughout the year %vthere hospitalty 13 Provided. Other costs induded donations to other charities, ethjcational merial was printed and published and office administration cost5 IncUe0 to further the chants.es 0tr4"ectTves. Grant Maklng Poll¢y Gran15 are to be provided to Lajna Ima'illah's IUKI members at a regional and local branch level to support the charity's obJ"e¢b"ves. This is for general administratwe expenses. pon9 and lo allow the fijrtherance of the charity's objectj'ves at a local level. As part of the grant policy, members are required lo submrt their annual accounts and report arHI any unused fvThJs. Investment Pol•cy and Objecttves The charity has no long-temi investments. The trustees are aulhortsed by the memorandum and articles of association to decide on the programs they con5jer appropriate to fijrther the cllarity's objectives ih guidance from the S"r11al head of eommunty. Hadhr Khalifatul Masih. Reserves Policy The un$1Cted ftJnd5 aft primarily expended on the general administration of Lajna Ima'iNah's ath'vities and Caft be used In the charitable obctiVeS al the dis¢relion of Ihe trustees. Restricted funds can only be used for restricted purposes WTihin the otyects of the charity. Restrictions arise vthen fund5 are raised for a partKular restrKted PUfPOSe. Any suwus from Unrestricted Furmls at the end of the year wll onty be utili5ed at the discretion of trustees. The charrty should receNe its voluntsry membership income consistently throughout the year lo allow the organisatKJn to carry on rts a¢trvities for the next year_ The Int$tee$ believe this shoukl provide Sufficient funds to fxilitale the continuty of opeTats"on$. Empl¢yment Policy The charity is an equal 0pp0rttes employer and it ts npnI the applKant understands the n¢ymal pract$ aThJ conduct of the community and has been happity involved in volunteering themselves wth a genuine desire for making a FsItiVe change in society and serving the charity th honesty and inlegrty. CUrnIty there one part time employee of the charty. The charity is 5UPPOrted by rts numerou$ membefs which is an ests"mated of over 4.500 volunteers_ The trustees appreciate the conlribulion and are thankful for all those who have saurfwj their valuable time to furU)er the Charities objective's Page 9
NA IMAILLAH (UK) DIRECTORS, AND TRUSTEES. REPORT (continued) Year ended 30 September 2023 Future Plans Manag•m•nl ol Risk The Iruslee5 seek to actively promote the objectsves of the charity in the most effKient and effective way in reachirKJ the wider communty in the followng tsvelve months. The trustee5 are Confident of increase in funds and activitses to further the objectives of chanty. This will enable it lo continue lo meet its responsibilities both lo its members and to the WKler public_ The management committee ¢onlinues to rdgJify the major areas of risk lo whi¢h the association is exF#)sed and has established appropriate systems and procedures to manage and mrtigate those risks. Statement as to Disclosur• of Inforniation to the Auditors The Iruslees vtho We H) office on the date of approval of these financial stslements have confimied, as far as they are aware, that there is no relevant audit infomatson ol vknich the audttor is unaware. Each of the tnjstees has corffirmed that they have taken all the Steps they ought lo have taken as Iruslees lo make Ihemsew aware of any leVant audit information and establish that is been ¢Lvnmunuted to the authlor. FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF MERS though the Charity w)uld maintain resiricted fijnds to deal wh incoming reSrCe$tha1 ¥e e8rm8fked for a partIlar purpose by donors. sponsor5. and other frjnders. Ahmadiyya mU1m Jama International does not hold any fvnds. and the trustees do nol antt¢ipate Ihat li wll in the future hold any fund5, as the custodian for any third pty. ststement of Trustees. Responsibilities The Trustees tptho are also the direCtS of Lajna Ima'llah (UK) ¥e responsible for preparing the difectOT5' report and the finanaal stslements in accordance appIable law and United Kingdom Generalty Aepted Ac¢ounb"ng Pra¢b"¢e. Company law requires the d1clOr$ lo ppa ffinarrial statements for each financial year which give a true and fair view of the state of the charity's fin3rKial ath"vrties as at the balance sheet date and of ils ineoming resources and app1Tht of resources. induding income and expenditure. for the financial year. In preparing those financial $talements. the directors should follow best practice and". . select surtat4e xetyjnts.ng pohcies and appty them consistently.. . obseThe the methods and principles in the charit SORP,. . make judgements and ests"males that are asOnable and prudentr, . follow appli¢able accounting sLindards and slatements of recommended practice", and prepare the financial staternents on the going concern basis unle35 rt is inappropriate lo presume the charty 411 ¢ontinue in operat7 Page 10
LAINA IMA'ILLAH {UK) DIRECTORS, AND TRUSTEES, REPORT (contlnued) Year ended 30 September 2023 The directors are responsible for keeping yoper ac¢ounb"ng records that will enable it to ascertain and disclose the charity's Iransacts'ons and disckjse wrth 8$Onae accuracy at any lime the financial posth'on of the chanty and enable them to ensure that the financial ststements comply with the companies act 2006. They are also respongble for saleguarding the assets of the charity and takin9 re8s0nable steps for the vents"on and detectr)n of fraud and other irregularities. Strategic Review The ¢harity is dependent on volunlary ltrIbUtiOnS from its members in the United lfjngdom. During the year the charity has seen a grovth in its voluntsry ¢ontribulion$ de$te the impa¢1 ofthe pandemic on many member5. L4na Ima'illah (UK) hèd a sUS at end. The members continued to voluntarity contribute thrcyjghout the year making the risk to income very low. The charity's focus remains on the improving the moral and spirifual training of its member5 and lo c(Mlinue wlh rts outreach and soctal wort. The continuous education and awareness of the charity's activities should have a p0SVe impact on OLW ftrtV incoff. Audllor Eath of the persons is a twstee at the dale of approval of this replxt confirms that.. so far as they are aware. there is relevant autht infornation of the charty's auditor 1$ unaware." and they have taken all steps that they oughtto have taken as a tfustee to make themselves aware of any relevant audit inf0mtion and to e$labknsh that the charity's audilor is aware of that infomion. The auditor is deemed to have been rethappointe(I by seclion 487 of th8 Companies A¢t 2006. m•ll ¢ompany provisions This report has been prepared rft aco)rdance the prowsions applrcable to companies entffled to the small Companies exerrpb"on. Approved by the 8oard of dwectorsthstees on 23rt Sept8fflbgr 2024 and signed on its behall by: Dr qu•1y1-AIn Anni Rehman ChairrSOn Page11
14A IMA'ILLAH (UK) INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF LAJNA IMA'ILLAH IUKI Year ended 30 September 2023 Opinion We have audited the ffinanual statements of LAJNA IMA'ILLAH IUKI {the'conyny'l for the year ended 30 September 2023 which comprise statement offinancial actsvities and balance sheet and notes lo the financial statements, including significant accounts.ng policies. The financial reportFng framewo Ihat has been applied in their preparab.on is applicab5e and United Kingdom Accounting Standards. includirvJ Financial Reporting Standard 102 The Finanual Repofting Standard appliGable in the UKand Republic of Ireland and Unrted Kingdom Generalty A¢cepted Accounb"ng Pfa¢ti¢e. In our opinion the finan¢ial stslements.. give a true and lair view of the Slate of ts CO>any'S affairs as at 30 September 2023. ar+d of surplus for the year then ended; have been propety prepare(l in accordan with Urited kngdom GeneraNy Accepted Ac¢ounting Prath'ce.. and have been prepared in accordance with the requiremerts ofthe Companies Act 2006. Basls for oplnlon We conducted our audrt in r8ftee with Intemational Stards Auditin9 (UK) IISAS IUKII and appl¢cable law. Our responsibih.tses undef those standards are fvrther described in the Auditor responsibilities for the audft ofthe financial statements secb.on of our reFort. We a independent of Ihe company in Bccordance with the elhrcal requirements that are relevant to our audrt of the financial stslemenls in the UK, in¢lu<ling the FRC'S Elhical Standard, and we have fvlfilled our other ethical responsibilities in accordance vhth these requirements. We believe that the audtt evidence we have obtained is sufficient and approwate to Proje a basi$ for our opintcffi. Conclusions rglating to going concern In auditi.ng the financial 5ts1ements, V+P have conduded th the directors. use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based the work ¥ have perrmed. we have not identified any material uncertainties relating lo events or conditions that. individualty or cdlectivety. may cast signrftanl doubl on the t1panY'S ability to conbnue as a going ¢on¢em fwa penod of at ka$tts¥elve month$ from when the financial statements are authori$ed for issue. Our SponSbIts"eS and the wponsibiliis ollhe directors respectto going concern are descrthd in the relevant sections of this re1. Olher inlomiation The other information comprises the infomation included in the annual report4, other than the financial statements and our auditorfs report bknon. The directors are responsible for the other information contained within the annual repo. Our opinion on the finanrial statements does not cover the other information and. except to the extent Otheryse eX1Y stated in our ieport, we do not express any fom of assurance conclusion thereon. Ovr responsibilty is to read the olher information and, in dn9 so. consider thether the other infomiion 1$ materialty inconsi5tentwilh the ffinanCl stalernents or our knowledge obtained in the course of the audit. or otherwise appears to be materially mis$led. If we such material ineonsistenries or apparent material mitatements. we are required to determine whether Ihis gives rise to a material misstatement in the financial statements themselves. If, based on the %rkwe have perfofmed. corKILMle lhatthe is a maten.al misstslementofthis other infomiation. a reqUId to report that facl We have nolhing to report in this regard. Opinions on other matters pres1bed by the Companles Aet 2006 In our opinion, based on the work undertaken in the course of the audrt.. the informatn given in the Istrategic report and theF d1ctorS. rep¢)rt for Ihe financial year for vthieh the financial slalements a prepared is consistent wth the financial statements,. and the strategi¢ report and the direclws, report has been prepared in accordance with appbcable legal requirerrEnts. Page 12
LAJNA IMAILLAH IUK) INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF LAJNA IMA'ILLAH IUKI Year ended 30 September 2023 Matters on vthlch we are required to r•port by ex¢eptlon In the IvJht of the knovAedge and under5tsnding of the company and rts envtronment obtained in the course of the audl. we have not idenbfied material misstslements in the strategrc port and the directors, report. We have Ithing to rem in respect of the flon9 m8lters in relab.on lo the Companies Act 20C6 qUI$ us to report to you rf. in our opinion". adequate accounting words ha¥e not been kept. or retum$ adequate for our audrt have not been received from branthes not visited by us.. or the finan¢ial statements are not in agreement the accounting records and retums., or certain disclosLtres of directors. remuneratN)n specified by law are not made., or we have not received all Ihe informaty.on and explanation5 we require for our audit [', or the dilOr$ were not ents.ued lo Ppare the finarla1 slalements in accordance wlh the small companies regime and tske advantage ol the small companies, exemptions in preparing the dwe¢tors' rert and from the requirement to prepare a strategic rem. Responslbilities of dirertors A5 explained more ful in the director5, re5ponsibilthes statement set out on page 4, the directors are responsible for the preparon of the financial statements and lor being sab"sfd that they give a true and fair view, and for su¢h tntemal contrd as the directors deterniine is ne¢essary to enable the preparation of financial statements that are tree from material misstatement. whether due to fraud or error. In preparing the finaal slalemerrts. the th"re¢tors are re$rble for assessing the Company's abilty to wntsnue as a going concem, disclosing. a$ applKable, matters related to going concem and using the going concem basis of acwrnling unEess the diredors either intend to h'quidate the wnpany or to cease operab"ons. or have Thi realistic allematwe but to do so. Auditor responsibilitl•s for the audit of Ihe financlal sLments Our objectives are to obtsin reasonable assurance about whether the financial 51alements as a whole are free from material misstatement. vthether dLtre to fraud or error, and to issue an audrtor's report that include5 our opJnb)n. Reasonable assurance 15 a hMJh level of a55urance. bui is not a guarantee that an audit ¢onducted in accordance ISAS {UKI wll ahNays dete¢t a malerial rni55ts1ementwhen il exi$ts. Misstatements can arise from fraud or error and are nsIdered material if, individually or in the a99gate. they could Teasonabty be expected to inftuence the economic deu5 of Use tsken on the basis of Ihese financial statements. Irregularilres. including fraud, are instances of non-c0Th11aft¢e wth laws and regulations. We tjesign procedures in line with our responsibilities. ouuined above. lo detect material misslalements in respect of irregularrtie5, irKludiThJ fraLKI. The e¥tent to vthich our wocedures are capable of dele¢ts"ng irregUlare$. inclLKling fraud is detailed bekJv." Explanation as to what extent the audil was conshlered capable of deteth'ng irregularities. including fraud. Because of the inherent limitan$ of an audit. there is a risk that will not detecl all irregularities. including those leading to a material misstslement in the financial stslements or non-compliarKe with regulation. This risk increases the mtye that compliance th a law or regulatson is removed from the events and Iransa¢tions reflected in the finanoal ststements. as we wll be le55 likely to be¢ome aware of instsnces of non-complian¢e. The risk is also greater regarding irregularitFes 0UrrIng due to fraud rather than error. as fraud in¥0eS inlenb.onal ccea1Ment, forgery, collusion. omission or misrepresentation. Page 13
LAJNA IMAILLAH (UK) INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF LAJMA IMA'ILLAH IUKIYear endod 30 Septsmber 2023 As part of an audrt in a¢eordance wlh ISAS {UKI. we exercise prolessional judgment and maintain professional s¢epti¢ism throughoul the aud We also.. Identify and assess the risks of material mbsslalemenl ofthe finan¢ial statements, whether due lo fraud or effor, design and perfom aLFdrt pe(dUreS responsive to those risks, and obtain audrt evidence that is sufficient and appropnale to provth a basis for our opinion. The risk of not detecting a fflaterial misstatement resultin9 from fraud is higher than for one sUm1ng from error. as fraud may involve collush)n. forgery, intentional omissions. misrepresentations, or the overrt<le of intetnal Gonlrol. Obtain an understanding of intemal ntrOl relevant to the audrft in order lo design audit procedures that are appropriate in the rircumstan¢e$. bLrt not for the PLwpose of expressing an opinion on the effectiveness of the company's intemal Control. Evaluate the appropriateness of accounb.ng pol¢ies use¢1 and the reasonableness of accounting estimates and rekled dis¢losufes made by the directors. Con¢lude on the appropriateness of the directors. use olthe going concem basis ofattounting arKI, based on the audit e¥ence obtained. whether a material uncertainty exists related to events tr condrtions that may ca$1 signfficant doubt on the company's ability to continue as going concern. If we conclude that a material uncertainty exists, we are required to draw attentson in our auditorfs report to the related disclosures in the financial statements or, if such di$¢bsures a inadeouate. lo modfy our opinion. Our conclusions are based on the audit evidence obtained up lo the dale of our auditorfs rert. However. ftrture even15 01 conditions may cause the company to cease to continue as a going ¢ort¢em. Evaluate the ovwall Psenln. structure and content of the financial statements. iluding the disdosures, and vthetherthefinancial statements repSent the undertying transactions and events in a manner that achieves fair presentation {. gives a twe and fair view). We communicate with tlkxe charged with govemarrte re9ardirYJ. among other matters. the planned scope and timing of the audit and sMJnificanl audit filingS. 1ndLKI9 any signifunt deficiencies in internal control that we identfy duriThJ our audit. Us• of aur report This report is made solely to the company'$ members. as a in a¢an¢e with Chapler 3 of Part 16 of the CompanEs Act 2006. Our audit work ha$ been undertaken $0 that we mtght state to the company's members those matters we are wuired to state to them in an auditorfs report and for no other purpose. To the fijllesl extent permitted by IAf. we do not accept or assume responsibilty to anyone other than the company and the company's members as a body. for our audit work. for this report, ¢y for the ¢)pintons we have formed. Name.. Natha Shafiq Khan (Senior Ststutory Audi For and on behalf of MNSK Limited ICAEW and ACCA Address.. MNSK Chartered Accounlants- 206 Robinhood Lane. Hall Green, 828 OLG Date. 2fy09.24 P4e 14
NA IMAryLLAH IUK) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating the Income and expenditure account) for the yoar ended 30 September 2023 Unr•strlcted R•strlct¢d Fund8 Funds 2023 2023 Total Funds 2023 Total Fund$ 2022 n¢omSng resour¢es Donatims 1.127.267 1,127,267 9)4,969 Chantst4e aetNthS Total I1)mIng rn$oUr$ 1.127.287 1,127267 9)4, ExpendStuTr on: RaK4ing funds {88.2991 188.2991 146.3161 Chariiatye adNities 19M,8141 1944,8141 1704,4481 Total r•sourcesexpended 11,033,113) 11.033,1131 {750,7641 N•t IncominlOuI9¢xngj TO¥Tt•S Befo trnnsfers tseg net incc¥nel lexFendrturel forthe year 94,154 94.154 154.205 P4et movennt in lund$ 94.154 94.154 154,205 R¢¢on¢lllation olfvnd$ totsl fund5 ¢airied forward 1.531.598 1.531,598 1.377.393 1.625.752 1.625.752 1.$31.$98 The Statement of financial acb"vrts IrtIleS all gains and losses Ni year. All irKomirvJ resources and resources expended derive from continuing activities. The notes on page 18 to 25 fomi part of these financial ststements. Page 15
LAJNA IMA1LLAH (UK) BALANCE SHEET AS AT 30 SEPTEMBER 2023 2023 2022 Tangible Ftrxed Assets Fixed Assets 38,058 40,606 Current a5Sots Cash at bank other Debtors 1.709.905 15.160 1,597,340 1.763.123 1,637,976 Creditors: Amounts faHing due v¥1 one ye¥ {137.371) (106,348 Net current asgets 1.625.752 1.531.598 Not assets 1.625.752 1.531.598 Represented by: un$tr frjnds Designated fvnds Restricted funds 1.531.59B 94.154 1.511.749 19,849 Totsl funds 1.625.752 1.531.598 The accompanyiry noles integral part of this baknce sheet. The trustees acknowledge their responsibilities ftr. a) Ensuring that the charrlable company keeps accounting red$ thal with Sections 386 and 387 of the Companies Act 2006 and bl preparing the financial sialements. which give a true ar fair view of the state of affairs of the charity as at the end of each financial year. and of its surplus or deficit for each rinancial year in accordance with the requirements of Sections 394 and 395 and which olheFwise Compty with the requirements oflhe Companies Acl 2006 rel*ing to financial statements. so far as applicable to the charrtable company. These financial slalements have been prepared in accordance ryth the rKovisions applicable to companies suty'ect to the small companies. regime. The financial statements were approved by the Board of Trustees on 23 September 2024 and were signed on tis behalf by.. Dr Qurratul.Ain Anni Rehman Chairperson Page 16
NA IMA'ILLAH IUKI STATEMENT OF CASH FLOWS AS AT 30 SEPTEMBER 2023 2022 Note Cash fl(MT from 0tIng activities 117,352 229,087 Net ¢•sh flow Irom OperatÉng 4¢tivities 117.352 229,087 Cash flow fram investing actlvlll•s Purchase of tangible fixed assets (4.7871 (41,603) Net cash flow from Investing a¢tivltie5 Ngt In¢r•as• I (decrease} in cash and cash equlvalents 112,565 187.484 Ca$h and ¢ash equival1$ al 1$1 OctobeT2022 1,597,340 1,409,856 Cash and cash equlvalents at 3 September 2023 1,709,905 1,597,340 Cash and cash •quival•nts consists ofr. Cash al bank and in hand 1,709.905 1,597.340 See note 9 for reconciliation ot net Orne I (expenditure} to net cash flow from operating activities Page 17
LAJNA IMA'ILLAH {UK NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 S¢pt¢mber 2023 Summary ot $ignifi¢anl a¢¢ountlng policies (al Bas1$ of praratIon These acCt5 have been prepared urKlerlhe histori1 cost conventKJn with rtems recognised at cost or transa¢tion value unless ctherywse stated in the relevant notelsl to these accounts. The a¢¢ounts have been prepared in ac¢ordan¢e wrth the Statement of Recommended Pfxbce.. Accountrng and Repo"n4 by Charit5 preparing their accounts in accordance with the Finanaal Reportin9 Standard applicabSe in the UK and Republ¢of Ifeland IFRS 1021 issued on 16 July 2014. the Financial ReFQrting Standard applicable in the United Kin9dom and Republic of Ireland IFRS 1021 and with ts Charit5 Ad 2011. (b) Income: Recognition of income These are included in the statement of financial activiéies vthen.. the charity be¢omes entitte¢l lo resources". il is more like than not that the trustees will cere the re$ource$,' and the mortsry value can be measured with sufficient reliabilty. Grants and Donations Grants and donattons are only indLKled in the Stalemenl of financial activities when the charity has mel the general in¢cthe rewn11 criteria (5.10 to 5.12 FRS102 SORPI. Volunteer help Members ol Lajna Ima'illah UK currently operate on a ¥Ontary basis and the value of work is nol induded in thg a¢a)unts. {•) Expenditure: Grants Payable Grant payments are paYae to rnembers to further Ihe tharitabk oblNJations. They are expensed during the year vthen events have creed a valid expectat•M that the charity will discharge 11$ liabilities. In Expenses and Liabilities Expenses are recognLsed on an accrual's basis. LIabilitS are recognised as soon as there is a legal or construclNe obligatton requiring Ihe chanty to pay out resources. Taxatlon The ¢hanty has the duty lo sul)mrt the ¢OTF)ration tax retum since the nOte of requiring the retufn was served from the HMRC. An appli¢ab"on to grant the gtft aid status %Yas submrtted in 2021 and subsequently accepted. Ml sources of income afe generated via charitable activities for the year endeo 30 September 2023. therefore ihe tharty is exempl fr¢)m ¢POraOn tax in this year. Page 18
LLINA IMA'ILLAH IUK) NOTES TO THE FINANCIAL STATEMENTS (continued) lor the year ended 30 Soptember 2023 Fund Accounting Unrestn"¢ted funds are those funds are $pent at the disuetion of the management cofflmittee for the purpose of meeting the thanty's objectives. Designated fiJnds are those restrided funds that have been given to the charity for a purpose and $el aside by the trustees for particular purposes as defined by the management cofflmittee. The aim and use of each designated fvnd is set out in the notes to the financial statements. Restricted funds are spent in a¢ccrfdan¢e ith Specif instalI0n$ from the donors and for the nds it was collected on behalfof. Tangibl¢ Fixed Assets Tangible fixed assets are sLited at cost lor deemed cost) or Valuation le$$ accumulated depreciats.on and accumuL4ted impaimnt losses. Cost indudes directry attritlulable to making the asset capable of operatsng as intended. Deptation is provided on all tangible fixed assets. at rates calculated to write off the cost. less estimated residual Value. of each asset on a Systema basis over ils expected usebjl like a$ fdlows." IT equipment 33% straight line basis Other Equipment 20% straight lffte basis Office Fumrture 25% slrdight line ba$1$ Building improvements 10% straight knne u) Goin9 eoiie8m The financial ststernents have been prepared on a going concern basis. as the trustees have detem)ined that there is no material uncertainty that ¢asls ¢Joubl on the entity's abilty to ¢Mtinue as a going concern_ COVID-19 is not expected lo have a 5ignfficanl impact on the Charity. It expe¢ts that COVID-19 mighl have some impa¢l. though not Sn1fi¢8nt. for exampk, in relakn'on to expected ftrtLtre performance. The tfU$tees have considered the level of fvnds held and the expected level of inrA>me and expendrture for 12 months from aulhorising these finanaal statements. The budgeted income and expenditLTrre is suffient bmth the level of reserves for the chaTty to be able to COntue as a going concem. (k) Donations and Gifts t)onations and gift5 are recognised in the Statement of FinanrAal Activities as soon as they are r1¥ajt. Grants Payable Grants payable are expense¢J vthen events have ¢reated a valid expectstion in other parties that the Chanty wll discharge its liabilitie$. {ml Gowmance Govemance costs a the costs associated vh the consb"lutional and stslulory arrangements of the Charity as opposed to those costs associated wrfh income generabon Of charrtable activity. Included wthin this category are cosls associated wth the strategic rather than day to day management ofthe Charii*s actMb"es. These Costs include extemal audrt and reimbursed trustee expenses. (n) Funds unrestn.cted funds a donalK•ns and other incoming resree$ receivable or generated in furtherance of the Chanty's obJ"ecli¥es wthout fvrther SFecthed purpose and are available as general funds. Designated funds a UnreStted funds eamiarked by the truslees for particul¥ pUrF. Page 19
LAJNA IMAILLAH {UKI NOTES TO THE FINANCIAL STATEMENTS {continuod) for the year ended 30 September 2023 AnaFysl$ of In¢om• 2023 2023 Total Unrtri¢d R•stricted Donation$ Lajna Nasirat litema Sports Amlul Hayee kn"brary Khidm*e Kha Tehr1( Lajna Prernises Social Fund General Social Fund Designated Aisha Matemty H05Pital Publ¢cats"on Inme Other Income 438,597 13.142 174,336 23,473 11.223 11,200 59 225,179 118,569 93,963 17.503 433,161 12,922 172.395 23.211 11.094 11.103 59 224.821 117.505 88,454 17,381 Total from chari&7ble income 1.127.267 1.112.106 2a. Analys19 of Income 2022 2022 Total Unr•strkt•d Restricted Danations Lajna Nasirat 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 Sptsrts Amtul Hayee Library Khidmate Khalq Tehrik Lajna PmiseS Social Fund General Social Fund Deswjnaled Aisha Matemty Hospital Publicatson Income Totsl from chantable income .969 904,969 Page 20
LAJNA IMAILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 30 &pt•mb•r 2023 3. Analysis of Expenditure 2023- R¥i$ing Funds 2023 Total Unrestricted R•strict•d Bank ChargeslAdministsation Office Running and Maintenance Costs l.T Costs Office Refreshments Staff Costs 3,444 68,801 4,525 8,454 1.123 70.752 4.525 8,454 1.123 Expenditure on Raising Funds 88.299 86,347 3a. Anal$ of Exp•nditure 2022- Ralslng Funds 2022 Total Unwestricted Restricted Bank ChargeslAdministration Running and MaIntenae Costs l.T Costs Offte Refreshments 2.583 32,550 6.572 4.611 2,583 32,550 6,572 4,611 EypendItU on Rain9 Funds 46,316 46,316 4. Analysis of Exp•nditure 2023- Chaiitabl• A¢ti¥ities 2023 Total Unrestricted Restricted PR. Publishing & Printin9 Websrte Donation lo other charities Annual Convent {Iitema) Costs Overhead$ Depreciation Chantable Acbvities Subscriptions Profesgonal Fees ComplAn¢e Refreshments GovÈmanc• Cost$- Fee Audit 29.891 3,988 205,866 483.982 3.082 7.335 156,070 12,733 300 9.090 29.477 29,891 3,988 205.866 483.982 3,082 7,335 156,070 12,733 300 9,090 29,477 3.000 Ewditu CharitaNe ActNit 944.814 944.814 Page 21
LAJNA IMAILLAH (UKI NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2023 4a. Analysls of Expenditur• 2022- Charitsble Activitie5 2022 Tt)tal PR, Publishing & Printing Website Donation to other chanb'es Annual Conventson {lJtema) Costs Ovefheads Depreciation Chantsble ActNitie5 Subscriptions Professional Fees Training Refre$hments 39.244 6,114 223,628 330.001 5,247 3,284 51,518 11.755 225 9.900 22.572 39,244 6,114 223,628 330,001 5,247 3,284 51,518 11,755 225 9,900 22,572 Governance Costs-. lThJependent examinatb)n 960 Expenditure on CharitatrAe Activit 704.448 704.448 5. Fixed Assets Tangible Assets Furniture & Flxiurns Computer Equipmgnt Total Cost Al 1 Odober 2022 Addiknon$ 10.920 1.758 33.582 3.029 44.502 4.787 At 30 S•pt•mb•r 2023 12.678 36,611 49,289 Depreciation Al 1 October 2022 Depreciation Charge 2.862 3.758 1.034 3,577 3.896 7,335 At 30 Seplemb•r 2023 620 4.611 11231 Nel Book Valu• As 1 October 2022 8.058 32.548 40.606 At 30 September 2023 058 32.000 38.058 Page 22
LAJNA IMA'ILLAH IUK) NOTES TO THE FINANCIAL STATEMENTS (contlnued) for the year endod 30 September 2023 6. Credlt¢)r6: Amounts falling due wlthin on• year 2023 2022 A¢cruaJs and deferred in¢ome 137.371 106.348 137.371 106,348 7. Debtors: Amounts falling due wlthin one yoar 2023 2022 Accnjals incon 15.160 15.160 R•¢on¢illallon ol movem•nts In fvnds- 2023 coming Outyoing 30 Septembor 2023 Unrèstricted lunds 1.127.267 11.033,113) 94.154 Deslgnated fttnds Soual Fund DesMJnated Restricted funds Aisha Malemty Hospital Total funds 1,127.267 11.033.113) 94,154 8•. Reconeiliation of movemenls In funds- 2022 Incoming r•50urces Outgolng 30 September rnsources 2022 Unrestri¢ted fvnds 904.969 {750.7641 154.205 Designated funds Sc¢ial Fund Degnated Restrlded funds Aisha Platemrty Hoswtsl Total fvnds 904969 (750.7641 154.205 Page 23
LAINA IMAILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS l¢ontinued) for tho year ended 30 September 2023 Oeslgnatod funds The designated lund is a fundthe Trustees have agreed to cdlectfor general $val projects than run throughout the year. These funijs a ring-fence¢J to keep separate from other specrfic soual work. Any fijnds collected in this category can be utilised at the discretion of Ihe trnstee$ for any existirvj aNJ future srKial projects referred to as -Kh1dmat+Kha. activrties. Re$tri¢ted funds Lajna Ima'illah UK continues collecting for Ihe nobk scheme to build a maternty hospital in Siefra Leone as part of ¢elebrating. in 2022, a hundred years of formab.on of the Lajna Ima'illah organisation. This fuThl was set up lo alleviate p)verty and provide heatth services for women giving birth in a country where the birth death rate is very high. Analysis of net assets belween funds- 2023 G¢neral D¢signat•d RestrTCt¢d funds funds lunds Total Fund balances on 30 Soptember 2023 are r¢presented by: Fixed Assets cufnt assets Current lialit 38.058 I.725.(5 {137.371) 38,058 1.725,065 {137,371) Total nel assets 1.625.752 1.625,752 Analysis ol rwt assets betwTr funds. 2022 General 049nated Re$trided funds funds funds Total Fund balan¢•s on 30 September 2022 are represented by: Fixed Assets Current assets Current liahlieS 40.606 1.597.340 1106,348) 40,806 1.597,340 {106,348) Tolal nel assets 1.531.598 1,531.598 Page 24
NA IMA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2023 10. ROC(ClI1atiOn of net income l {expenditure) to net cash Ilow from operatlng activities 2023 2022 Nel income for Ihe year Depreciation charges Sncrease in creditors Ilncrease) in debtors 94,154 7,334 31.024 {15,1601 154.205 3.284 71,598 Net cash flow opwaling a¢ti¥ib"es 117.352 229,087 11 Truste•s R•mun•ration and Benefits There was no reMeration paid and no beneffts pro¥ed to tntstees for the year ended 30 September 2023. Trustees inoJrred expenses during the pen'od on behaw of the charity totslling £0 (2022-. £0). 12 Analysis of Slaff Costs 2013 2022 Salary Cosl 1.223 Total Staff Costs 1.223 13 Post Balance Sheet Events In earfy 2020. because ofthe rap spread of the COWD 19 strain the govemmenl de¢lared the UK was officially in a Pandemic leading 10 disruption ol business and economic activities and wder economic urKertainty. It is not practical to delemine the long-lem) impact of COVID 19 on the ¢hanty. The charity does not believe there are any subsequent events iden¢ifwl Since the balance Sheet d* affectwig the Chaiity. 14 R•latsd Party Di105e5 The trustees of the charty key management are am volunteers. They do not receive renneration for their services. Donations made by trustees to the charrty in 2023 totslled £1,075 {2022'. £886) Page 25