## Cutchi Sunni Muslim Association (Birmingham) Annual Report 2022
_**Financial Statements For the year ended 31 December 2022**_
## Contents
Cutchi Sunni Muslim Association (Birmingham) Trustees' report for the year ended 31 December 2022 2 Independent examiner's Report to the Trustees of Cutchi Sunni Muslim Association (Birmingham) ........ 7 Statement of financial activities for the year ended 31 December 2022 .................................................... 8 Balance sheet at 31 December 2022 ........................................................................................................ 9 Notes to the financial statements for the year ended 31 December 2022 ................................................ 10
Cutchi Sunni Muslim Association (Birmingham) | Annual 2022-2022 Report
1
## **Cutchi Sunni Muslim Association (Birmingham) Trustees' report for the year ended 31 December 2022**
The trustees present the financial statements of the charity for the year ended 31 December 2022. The financial statements have been prepared based on the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document.
## **Reference and administrative details of the charity**
## **Charity registration number**
1191942
## **Correspondence address**
50 Bramley Drive Handsworth Birmingham B20 2LP
## **Trustees**
Sultan Mahmood Mohammed Azeem Hussein Suleman Shaida Jamil Mussani Zahra Suleman
## **Bankers**
Barclays Bank 351/359 Soho Road Birmingham B21 9SE
## **Independent examiner**
Mainstream Accountancy Services 527 Moseley Road Birmingham B12 9BU
Cutchi Sunni Muslim Association (Birmingham) | Annual 2022-2022 Report 2
## **About Cutchi Sunni Muslim Association (Birmingham)**
Cutchi Sunni Muslim Association Birmingham (CSMA Birmingham) aims to serve the Muslim community of the West Midlands by providing them with community services, such as:
- Promoting Islam, its teachings and its way of life to the whole community.
- The advancement of Education (IT, English Language, Careers Advice, Faith, Health and Dietary)
- Encouraging and developing Social and Sporting activities (get active and stay healthy), Social Outing and Events for all ages.
- Networking with other associations to promote unity and harmony within the different communities in West Midlands.
- Working with other charities on projects such as Food Banks, Financial Hardships and Bereavement and Funeral Support.
Even though we are a Muslim-based organisation, our services and projects welcome all communities as we work with multi-faith communities and charities on many projects such as helping the homeless and vulnerable, offering them nutritious food and counselling to support their need for a better life. We also work on poverty projects locally and in countries in need of help. We offer free bereavement and funeral support to all communities in Birmingham, helping families from start to finish at no cost at all.
## **Objectives and activities**
## **a. Summary of objectives**
The objectives of the charity as set out in its Trust Deed is to promote the benefit of the inhabitants and primarily the Muslim inhabitants of Birmingham and the surrounding areas without distinction and in particular:
1. To advance the Islamic Faith
2. To advance the Education of the General Public and in particular those of the Muslim community
3. To relieve Poverty and Sickness
4. To promote Religious and Racial Harmony
5. Any other Charitable Object for the public benefit is exclusively charitable
## **b. Activities for achieving objectives**
During the year, the charity achieved its objectives as stated in its governing document by undertaking the following charitable activities:
1. **Free Funeral Project** : We provide Free Bereavement Support and Free Funeral Services to Needy Muslims and at times to non-Muslims too, all communities are welcome. On average 200 people die a week in Birmingham and we provide advisory support with step-by-step instructions for dealing with deaths at home and the hospital. We make the process easier for bereaved families; we help in rapid release, and digital autopsy if required and also provide the funeral service for burials. We help with some financial help through our Muslim Burial Fund for the less fortunate where CSMA Birmingham tries to help out with the Burial costs through donations. For the year 2022, we supported 107 families with Bereavement Support and Funeral Services.
2. **Food Banks** : We provide Food Banks to the community of Birmingham; this is open to all faiths and communities. We are committed to helping the hungry, providing hope for those facing hardship and working together to build and sustain more positive communities. On average, we help feed more than 200 people every weekend at the food bank in Birmingham. Our volunteers take time out of their busy
Cutchi Sunni Muslim Association (Birmingham) | Annual 2021-2022 Report 3
schedules to cook hot meals, sandwiches, and snacks and provide water, along with warm clothing, blankets and sleeping bags that have been donated. We also hand them out to the homeless and distribute food to whoever is in need of it. Furthermore, those individuals whom had disabilities and could not attend our Food Banks we delivered Food Parcels at their home. For the year 2022 we supported just over 10,000 individuals with food.
3. **Religious Events** : We provide the Muslim Community religious knowledge through events. We held face to face Islamic events for the public and also recorded the events which were then put online for those people whom were vulnerable whom could not attend, in that we way catering for everyone providing lectures promoting Islamic Knowledge and awareness, we provided lectures on Ramadan (Fasting), Muharram (Shaykh Hussain grandson of the Prophet Muhammed), Giyaarwee Shareef (Birth of Shaykh Abdul Qadir Jilani), and Milad (Birth of the Prophet Mohammed) through Islamic songs and stories. We also hosted two Eid celebration events for the community which was full of fun as we had entertainment Islamic songs and food too.
4. **Inter faith Activities** : We provide training and workshops which is educational for all communities; we delivered Bereavement and Burial Seminar which provided information of what procedures are involved in the bereavement support which helps people in case if there is death in the family. We delivered a free Bereavement & Burial Seminar in October 2022 to the Yemeni Community Association in West Bromwich. We organised small events such as Fun Days, Social Events and Charity Dinners which we invited members of other faith traditions to join and enjoy the events together.
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## **Structure, governance and management**
## **a. Governing document**
The organisation is a charitable company limited by guarantee, incorporated on 20th December 2010 and registered as a charity on 22nd October 2020. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
## **b. Method of appointment and induction of new trustees**
The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting.
Most trustees are already familiar with the practical work of the charity as they have been members of the Association also every year we offer training and advice services to them. New trustees are invited and encouraged to attend a series of short training sessions (of no more than an hour) to familiarise themselves with the charity and the context within which it operates.
## **c. Organisational structure and decision-making**
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely. The trustees meet together quarterly and are responsible for the strategic direction and activities of the charity. The trustees are from a variety of professional backgrounds relevant to the work of the charity.
## **d. Risk management**
The Trustees have conducted a review of the major risks to which the charitable company is exposed and systems have been established to mitigate those risks. Internal financial risks are minimised by the implementation of procedures for authorisation of all transactions. All policies and procedures are periodically reviewed to ensure that they still meet the needs of the organisation.
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## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales requires the trustee(s) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principals of the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and to enable them to ascertain to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website in accordance with legislation in the United Kingdom governing preparation and dissemination of financial statements.
This report was approved by the Trustees on 28 October 2023 and signed on their behalf by:
Mohammed Azeem H Suleman Trustee
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##
##
##
##
## **Statement of financial activities**
## **for the year ended 31 December 2022**
|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||Funds|Funds|Funds|Funds|
|||**2022**|**2022**|**2022**|2021|
||Note|||||
|||**£**|**£**|**£**|£|
|**Incoming and endowments**||||||
|Donations|2|6,975|137,173|144,148|165,301|
|Other||-|-|-|-|
|**Total incoming resources**||**6,975**|**137,173**|**144,148**|165,301|
|**Expenditure**||||||
|Charitable activities|3|6,369|148,427|154,796|181,742|
|**Total resources expended**||**6,369**|**148,427**|**154,796**|181,742|
|**Net incoming resources before transfers**||**606 **|**(11,254)**|**(10,648)**|(16,441)|
|**Gross transfers between funds**|8|-|-|-|-|
|**Net movement in funds for the year**||**606 **|**(11,254)**|**(10,648)**|(16,441)|
|Total funds brought forward|8|(11,638)|5,983|(5,655)|10,786|
|**Total funds carried forward**|8|**(11,032)**|**(5,271)**|**(16,303)**|(5,655)|
All activities relate to continuing operations.
The notes on pages 10 to 15 form part of these financial statements.
Cutchi Sunni Muslim Association (Birmingham) | Annual 2021-2022 Report 8
## **Balance sheet at 31 December 2022**
|||**2022**|2021|
|---|---|---|---|
||Note|||
|||**£**|£|
|**Fixed assets**||||
|Tangible assets|6|10,225|13,525|
|||**10,225**|13,525|
|**Current assets**||||
|Debtors||-|-|
|Cash at bank and in hand||3,141|13,348|
|||**3,141**|13,348|
|**Creditors**: amounts falling due within one year|7|(29,668)|(32,527)|
|**Net current assets/(liabilities)**||**(26,527)**|(19,180)|
|**Net assets/(liabilities)**||**(16,302)**|(5,654)|
|**Charity Funds**||||
|Unrestricted Funds|8|(7,436)|(8,042)|
|Restricted Funds|8|(8,866)|2,388|
|**Equity shareholders' funds**||**(16,302)**|(5,654)|
The financial statements were approved by the Trustees on 28 October 2023 and signed on their behalf by
Mohammed Azeem H Suleman
Trustee
Cutchi Sunni Muslim Association (Birmingham) | Annual 2021-2022 Report 9
**Notes to the financial statements**
## **for the year ended 31 December 2022**
## 1. **Accounting policies**
The principal accounting policies adopted in the preparation of the financial statements are as follows:
## **1.1. Basis of preparation of financial statements**
The financial statements have been prepared under the historic cost convention in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Cutchi Sunni Muslim Association (Birmingham) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **1.2. Reconciliation with previous Generally Accepted Accounting Practice**
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.
At the date of transition to FRS 102 there were no changes in accounting policies that had an impact on previously reported balances under UK GAAP. Consequently, no restatement of previously reported balances under the previous GAAP was required.
## **1.3. Fund Accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
## **1.4. Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the trustees' annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
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## **1. Accounting policies (continued)**
## **1.5. Incoming resources**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donations, gifts and grants that provide core funding or are of general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Income from Charitable Activities - Including income recognised as earned from the related goods or services which are provided.
## **1.6. Resources expended**
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources.
Charitable Activities include those costs that are directly related to the objectives of the charity.
Governance costs include those incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements.
Support Costs for a single activity are allocated directly to that activity. Where support costs relate to several activities, they have been apportioned on the basis of resources consumed by those activities. In allocating the support costs, the trustees have ensured that the costs are expended utilising the unrestricted funds available and consequently no restricted funds have been used in this respect.
## **1.7. Tangible fixed assets and depreciation**
All assets costing more than £1,000 are capitalised.
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of those assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures and fittings - 15% reducing balance Computers and office equipment - 35% straight line on cost
## **1.8. Taxation**
As a registered charity, the charity is exempt from Income and Corporation tax to the extent that its income and gains are applicable to the charitable purposes only.
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## **Notes to the financial statements**
## **for the year ended 31 December 2022 (continued)**
## **2. Income from donations**
|**2. Income from donations**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|Total|
||**funds**|**funds**|**funds**|funds|
||**2022**|**2022**|**2022**|2021|
||**£**|**£**|**£**|£|
|Donations|6,975|137,173|144,148|165,301|
||**6,975**|**137,173**|**144,148 **|165,301|
## **3. Analysis of resources expended**
Expenditure can be summarised as:
|Expenditure can be summarised as:|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|Total|
||**funds**|**funds**|**funds**|funds|
||**2022**|**2022**|**2022**|2021|
||**£**|**£**|**£**|£|
|Funeration and food aid expenditure|-|
148,427|148,427|165,942|
|Administrative expenditure|6,368|
0|6,368|15,800|
||**6,368**|
**148,427**|**154,795**|181,742|
Cutchi Sunni Muslim Association (Birmingham) | Annual 2021-2022 Report 12
## **Notes to the financial statements**
## **for the year ended 31 December 2022 (continued)**
## **4. Net incoming resources**
|**4. Net incoming resources**|||
|---|---|---|
||**2022**|2021|
|This is stated after charging:|**£**|£|
|Depreciation of tangible fixed assets-owned by the charity|3,300|2,600|
||**3,300**|2,600|
## **5. Staff costs**
During the year, the charity had no staff (2021: nil). The Chief Executive Officer was paid £1,200 in consultation fees for his services (2021: £13,200).
Other than the above no trustees received any remuneration or reimbursement of expenses (2021: Nil).
## **6. Tangible fixed assets**
||**Vehicles**|**Total**|
|---|---|---|
||**£**|**£**|
|**Cost**|||
|At 1 January 2022|16,500|16,500|
|Additions|-|-|
|**At 31 December 2022**|**16,500**|**16,500**|
|**Depreciation**|||
|At 1 January 2022|2,975|2,975|
|Charge for the year|3,300|3,300|
|**At 31 December 2022**|**6,275**|**6,275**|
|**Net book value**|||
|**At 31 December 2022**|**10,225**|**10,225**|
|At 31 December 2021|13,525|13,525|
Cutchi Sunni Muslim Association (Birmingham) | Annual 2021-2022 Report 13
## **Notes to the financial statements**
## **for the year ended 31 December 2022 (continued)**
**7. Creditors: amounts falling due within one year**
||**2022**|2021|
|---|---|---|
||**£**|£|
|Bounce back loan|24,141|27,000|
|Other creditors|5,527|5,527|
||**29,668**|32,527|
The bounce-back loan was not apportioned between the amount due within a year and the amount due more than a year on the understanding that the trustees have the intention to repay the loan in the short term. This may be reappraised in the coming years.
Cutchi Sunni Muslim Association (Birmingham) | Annual 2021-2022 Report
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## **Notes to the financial statements**
## **for the year ended 31 December 2022 (continued)**
## **8. Statement of funds**
## **Year ended 31 December 2022**
||**Brought**|**Incoming**|**Resources**|**Transfers**|**Carried**|
|---|---|---|---|---|---|
||**forward**|**resources**|**expended**|**in/(out)**|**forward**|
||**£**|**£**|**£**|**£**|**£**|
|Unrestricted funds|(8,043)|6,975|(6,368)|-|**(7,435)**|
|Total unrestricted funds|(8,043)|6,975|(6,368)|-|**(7,435)**|
|**Restricted funds**||||||
|Funeration and food aid
expenditure|2,388|137,173|(148,427)|-|**(8,866)**|
|Total restricted funds|2,388|137,173|(148,427)|-|**(8,866)**|
|**Total funds 2022**|**(5,654)**|**144,148**|**(154,796)**|-|**(16,302)**|
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