**REGISTERED CHARITY: 1191577**
## **THE QAMAR TRUST**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 01 OCTOBER 2021 TO 31[st] December 2022**
1
## REFERENCE AND ADMINISTRATIVE DETAILS
The trustees, present their report with the financial statements of the charity for the period 1[st] October 2021 to 31st December 2022.
## **INCORPORATION**
The CIO Registration was incorporated on 01 October 2020.
## **Registered Charity Number**
1191577
## **Registered Office**
75 Auburn Street Bolton, UK BL3 6UE
## **Trustees**
Mr. Mohsin Adam Haveliwala Chairman Mr. Hussain Haveliwala Trustee Mr. Ibrahim Adam Trustee Mr. Kutubuddin Akuji Trustee
appointed on 01-10-2020 appointed on 01-10-2020 appointed on 01-10-2020 appointed on 01-10-2020
## **Independent Examiner**
Quba Accountancy LTD 14 Mayne Avenue Luton, Bedfordshire, LU4 9LS
2
**STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Board of Trustees**
The Board of Trustees sets our future aims and priorities focusing on strategic planning and governance and also evaluates our performance and progress in our work to alleviate poverty and suffering.
The Board of Trustees appraises the Senior Management Team and can make appointments to it as well as dismissals. The Board of Trustees also make sure that we satisfy the regulatory requirements on us as a charity and works with key stakeholders.
## **Recruiting and Appointing Trustees**
All our trustees are volunteer, chosen because they all have the diverse range of skills, knowledge and experience that we need to respond to the challenges of today. Stakeholders and partners may nominate trustees and sometimes we will make a personal approach to potential candidates.
## **Governing document**
The Qamar Trust refers to the charity incorporated organisation with a governing document known as CIO Registration by foundation originally incorporated on 01 October 2020.
## **Responsibilities of Trustees**
The annual report and financial statements are prepared according to the relevant law and approved by the trustees.
The trustees keep adequate accounting records and they show and explain our transactions. The records also disclose our financial position with reasonable accuracy at any time and enable trustees to ensure that the financial statements comply with Charity Commission Statement of Recommended Practice (SORP) 2015.
## **Grant Making Policies**
We provide grants to projects if the request meets our charitable objectives and criteria. Project grant making is managed according to a designated process, which is documented in our Operational Risk-Management Framework. We aim to treat all grant applications professionally, equally and fairly. We make the final decision as to eligibility to receive a grant, at our discretion.
## **Public Benefit**
We develop strategic plans to make certain that we provide maximum public benefit and achieve our strategic objectives, which fall under purposes defined by the Charity Act 2006.
3
## **Message from The Chair**
I want to start by thanking our donors, volunteers, trustees and beneficiaries for helping the Qamar Trust realize a dream. Whilst I have the privilege of taking up the chairpersonship, the privilege of service afforded to me is far loftier.
When the charity was formed in late 2020, in the midst of a global pandemic, I had never imagined the level of support and success we would be blessed with during the very first year. I am honored to be part of a team that is able to help so many across the world.
The backdrop against which we set about on our mission could not have been more challenging. The global pandemic has changed our world in a manner never seen before and the logistical challenges facing those trying to deliver aid have been exacerbated worldwide.
Given the nature of the challenges we have faced, the success of our campaigns has been both delightful and surreal. Seeing the suffering of people first hand has inspired the team and our donors to spread our efforts across an increasing number of countries and territories.
As I look back over this extraordinary year, I am sure that our efforts will be enhanced by our success. I ask Allah to bless us with greater desire and sincerity to serve humankind wheresoever there is a need to do so.
Mohsin Adam Haveliwala
4
## **OBJECTIVES AND STRATEGIC ACTIVITIES FOR THE BENEFIT**
The objects of the charity are set below:
- A) The relief of poverty or financial hardship and suffering among victims of natural disaster in the form of services (or other means deemed suitable) for persons, bodies, organisations and or/ countries.
- B) To advance the Islamic religion in the United Kingdom and the world for the benefit of the public through the holdings of meetings, lectures (public celebrations of religious festivals) producing and/or distributing literature on and to enlighten others about the Islamic religion.
## **Achievements and Performance**
Our efforts have been focused on relieving poverty in the immediate term amongst refugees, poverty-stricken families, those in need of clothing and heating. As such, our activities are summarised below.
Total donations have surpassed £1m since the charity was formed. A significant achievement given the relatively short amount of time that the charity has been operating. A sum of £463,384 in donations was received during the 2021/22 financial year.
- The Trust has undertaken 70 separate projects with our partners across 16 territories including several projects focusing our efforts on providing food aid, clothing, heating and other support to those affected by conflict and poverty. Non-food aid support alone has been delivered in 16 different territories.
- The Trust has established an effective social media presence across several social media platforms and has a growing following and engagement across all platforms. We have grown our following across all platforms by 40% and continue to have engagements with our followers with project updates and new fundraisers on a regular basis.
- Critically, the trust has worked with its charity partners to identify under-supported refugees and needy families in all its territories. This enables us to target those who are most in need with support.
- To increase the effectiveness of the charity in aiding beneficiaries, we have recently introduced the following key initiatives:
- **Qamar Bakery in Afghanistan:** The opening of a bakery in Kabul, Afghanistan distributes 2,000 pieces of bread daily to approximately 285 families. This benefits many beneficiaries located in Kabul but also creates employment opportunities for many needy locals.
- **Orphan Sponsorship:** The sponsorship programme enables donors to improve the lives of orphaned children across the Middle East in particular. Some 80 orphans have already been sponsored and the Trust seeks to grow this number over the coming year.
- The concept of ongoing charity, meaning one that gives perpetual benefit, is important to Muslims. To allow Muslims to donate to causes that provide perpetual benefit, we supported many mourning families within the local community to donate money towards the planting of 100+ Olive Trees, 35 Hand Water pumps and 1 Community Solar Powered Well in rural areas across the middle East and South East Asia. All in memory of their deceased family members.
- We understand the importance of knowledge and education. As such, we donate money to our local primary school, Sunninghill Primary School, to allow them to purchase textbooks for the benefit of their students.
## **Financial Review**
The charity received sum of **£510,703** in donations from various sources.
The charity does not have any reserve policy.
No funds are in deficit at the balance sheet.
The funds are in surplus by **£47,357** at the balance sheet.
## **Declaration**
The trustees declare that they have approved the trustees report above.
Signed on behalf of the charity’s trustees.
**Signature Name: Mohsin Adam Haveliwala Position: Chair Date: 09/01/2023**
6
## **INDEPENDENT EXAMINERS REPORT FOR THE PERIOD 01 OCT 2021 TO 31 DEC 2022 TO THE TRUSTEES**
I report on the accounts for the period 01[st] October 2021 to 31[st] December 2022 set out below.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for the period (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
- Examine the accounts
- Follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
- To state weather particular matters have come to my attention.
## **Basis of the independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiners statement**
In connection with my examination, no matter has come to my attention:
- (1) Which gives me reasonable cause to believe that, in any material respect, the requirements have not been met;
or
- (2) To which. In my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Independent Examiner**
**Signature** : **Mr Dawood Masood AFA, MIPA Date: 29/01/2023**
7
## **The Qamar Trust**
## **Statement of Financial Activities**
## **For the year ended 31[st] December, 2022**
|**Notes**
**Incoming Resources:**
Incoming resources from generated
funds
Voluntary Income
**6**
Activities for generating funds
**Total income resources**
**Resources expanded:**
**Cost of generating funds**
Charitable Activities
**7**
Admin cost
Governance cost
**Total resources expanded**
**Net incoming resources before**
**transfer**
**Net movement of funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestricted**
**Funds**
**£**
**Restricted**
**funds**
**£**
**2022**
**£**
**2021**
**£**
324,250
186,454
510,703
496,883
-
-
-
-|
|---|---|
||**324,250**
**186,454**
**510,703**
**496,883**
52,195
477,922
530,117
403,307
21,060
-
20,953
3,923
179
-
179
1,750
73,434
477,922
551,249
408,980|
||**250,815**
**-291,468**
**-40,546**
**87,903**
250,815
-291,468
-40,546
87,903
-
-
87,903
-|
||**250,815**
**-291,468**
**47,357**
**87,903**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The notes on pages 10 to 13 form part of these financial statements.
8
|**The Qamar Trust**
**Balance sheet**
**As at 31st December, 2022**
**Notes**
**2022**
**Assets**
**Fixed Assets:**
Tangible Assets
**2**
-
**Current Assets:**
Cash in hand & at bank
47,250
47,250
**Creditors: Amount falling due within 1**
**year**
**3**
-
Net Current Assets/Liabilities
47,250
**Total Assets less Current Liabilities**
**47,250**
**Capital & Reserves**
**Unrestricted funds**
General funds
**5**
338,718
Designated funds
-291,468
**47,250**|**The Qamar Trust**
**Balance sheet**
**As at 31st December, 2022**
**Notes**
**2022**
**Assets**
**Fixed Assets:**
Tangible Assets
**2**
-
**Current Assets:**
Cash in hand & at bank
47,250
47,250
**Creditors: Amount falling due within 1**
**year**
**3**
-
Net Current Assets/Liabilities
47,250
**Total Assets less Current Liabilities**
**47,250**
**Capital & Reserves**
**Unrestricted funds**
General funds
**5**
338,718
Designated funds
-291,468
**47,250**|**The Qamar Trust**
**Balance sheet**
**As at 31st December, 2022**
**Notes**
**2022**
**Assets**
**Fixed Assets:**
Tangible Assets
**2**
-
**Current Assets:**
Cash in hand & at bank
47,250
47,250
**Creditors: Amount falling due within 1**
**year**
**3**
-
Net Current Assets/Liabilities
47,250
**Total Assets less Current Liabilities**
**47,250**
**Capital & Reserves**
**Unrestricted funds**
General funds
**5**
338,718
Designated funds
-291,468
**47,250**|**2021**
-
87,903
87,903
-
87,903
**87,903**
361,375
-273,472
**87,903**|**2021**
-
87,903
87,903
-
87,903
**87,903**
361,375
-273,472
**87,903**|
|---|---|---|---|---|
|||-
-
47,250||-
-
87,903|
||47,250||87,903||
|||**47,250**||**87,903**|
|||338,718
-291,468||361,375
-273,472|
|||**47,250**||**87,903**|
For the year ending 31/12/2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. Approved by the Board of Trustees on 09/01/2023 and signed on their behalf by:
## **Mohsin Adam Haveliwala Trustee**
9
## **The Qamar Trust Notes to the Accounts For the year ended 31[st] December, 2022**
## **1. ACCOUNTING POLICIES**
## **a) Basis of Accounting**
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **b) Incoming Resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **c) Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
## **d) Allocation & Apportionment of costs**
All costs relate to the single activity of the charitable company and are recognised accordingly.
## **e) Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
10
## **The Qamar Trust Notes to the Accounts For the year ended 31[st] December, 2022**
|**2- Tangible Fixed Assets**
**Cost:**
As at 01/11/2021
**Depreciation:**
As at 01/11/2021
For the Year
As at 31/10/2022
**Net Book Value:**
As at 31/10/2022
As at 31/10/2021|**Fixture &**
**Fittings**
**£**
**Equipment**
**£**
**Total**
**£**|
|---|---|
||**-**
**-**
**-**
**-**
**-**
**-**|
||**-**
**-**
**-**|
||**-**
**-**
**-**|
||**-**
**-**
**-**|
## **3- Creditors falling during the year**
|**2022**|**2021**|
|---|---|
|**£**|**£**|
|-|-|
|**-**|**-**|
## **4- Company Limited by Guarantee**
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £1,000, to the company should it be wound up. At 31/12/2022 there were members.
|**5- Funds**
Designated funds
General funds|**Brought**
**forward**
**£**
**Incoming**
**resources**
**£**
**Outgoing**
**resources**
**£**
**Transfer**
**£**
**Carried**
**forward**
**£**
-
186,454
477,922
-
-291,468
87,903
324,250
73,434
-
338,718|
|---|---|
||**87,903**
**510,703**
**551,356**
**-**
**47,250**|
|**6- Incoming**
**Resources**
**Grants**
Voluntary Income
Gift Aid
**Grants**
Activities for
generating funds|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**2022**
**£**
**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**2021**
**£**
290,972
186,454
477,426
361,750
116,035
477,785
33,277
-
33,277
19,098
-
19,098|
|---|---|
||324,250
186,454
510,703
380,848
116,035
496,883
-
-
-
-
-
-|
||**324,250**
**186,454**
**510,703**
**380,848**
**116,035**
**496,883**|
11
## **The Qamar Trust For the year ended 31[st] December,2022 Notes to the Accounts**
|**7- Resources Expended**
**Unrestricted funds**
**Charitable Activities**
Donations
Sundry Expenses
**Restricted funds**
Bakery project
Food
Pakistani floods
Ramadan 22
Water
Qurbani
Orphans
Afghanistan
Bangladesh
Widows
Emergency Response
Education
Jordan
Palestine
Mali
Rohingya
Lebanon
Somalia
Yemen
Zakat
Winters
Sewing project
Eid Gifts
Quran project
Project PG
Health
Syria|**2022**
**£**
**2021**
**£**
51,695
-
500
2,582|
|---|---|
||**52,195**
**2,582**|
||**2022**
**£**
**2021**
**£**
21,294
-
100,549
70,201
10,750
-
33,854
121,225
10,420
11,850
5,178
2,020
16,609
-
22,321
-
10,000
-
3,000
-
5,500
-
71,161
80
150
-
13,598
16,350
39,323
-
5,500
15,350
3,000
47,600
61,168
-
5,500
45,253
22,235
-
5,090
4,492
11,722
7,294
-
9,220
-
45
-
20,000
-
144
-
29,600|
||**477,922**
**400,725**|
12
## **The Qamar Trust Notes to the Accounts For the year ended 31[st] December, 2022**
|**Admin cost**
Advertisement
Website
Printing & Stationary
Miscellaneous
Internet
Travel
Admin cost
Wages
Bank charges
Website/IT/Software
**Governance cost**
Accountancy|**2022**
**£**
**2021**
**£**
165
-
374
-
300
465
295
-
158
-
13,821
1,768
5,839
1,085
-
-
107.28
413
-
192|
|---|---|
||**21,060**
**3,923**|
||**2022**
**£**
**2021**
**£**
179
1,750|
||**179**
**1,750**|
13