## **Independent examiner's report on the accounts** 

**Section A                        Independent Examiner’s Report** 

Charity Name 

## **Report to the trustees/** Charity Name **members of** UNIVERSAL DEVELOPMENT AND EDUCATION SOLIDARITY UK 

**On accounts for the year** 31/12/2022 **Charity no** 1192261 **ended (if any) Set out on pages** 1-2 (remember  to include the page numbers of additional sheets) 

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2022. 

- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

**Independent** I have completed my examination.  I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: 

- accounting records were not kept in accordance with section 130 of the Act or 

- the accounts do not accord with the accounting records 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

* _Please delete the words in the brackets if they do not apply._ 

**Signed:**[MSuleman ] **Date:** 31/10/2023 **Name:** M Suleman **Relevant professional** Accountant **qualification(s) or body (if any):** 

**Address:** c/o Fusion Accounting Ltd 398A East Park Road, Leicester LE5 5HH 

**October 2018** 

**IER** 

1 



**Section B                           Disclosure** 

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**Give here brief details of any items that the examiner wishes to disclose** . 

**October 2018** 

**IER** 

2 




|**Charity Name**|**No (if any)**|||
|---|---|---|---|
|**UNIVERSAL DEVELOPMENT**|**1192261**|||
|**AND EDUCATION SOLIDARITY UK**||||
|**Receipts andpayments accounts**|||**CC16a**|
|Period start date<br>**To**<br>**For the period**<br>**from**<br>**01/01/2022**|Period end date<br>**31/12/2022**|||



|**Section A Receipts and payments**|**Section A Receipts and payments**||||||||
|---|---|---|---|---|---|---|---|---|
|**A1 Receipts**|**Unrestricted**<br>**funds**<br>**to the nearest      £**<br>**56,966**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br> **56,966**<br>**-**<br>**-**<br> **-**<br> **56,966**<br>**48,023**<br>**-**<br>**750**<br>**38**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br> **48,811**<br>**-**<br>**-**<br> **-**<br>**48,811**<br>**8,155**<br>**-**<br>**10,594**<br>**18,749**|**Restricted**<br>**funds**<br>**to the nearest £**||**Endowment**<br>**funds**<br>**to the nearest £**||**Total funds**<br>**to the nearest £**||**Last year**<br>**to the nearest £**|
|Donations|**56,966**|**78,833**||**-**||**135,799**||**71,757**|
||**-**|**-**||**-**||**-**||**-**|
||**-**|**-**||**-**||**-**||**-**|
||**-**|**-**||**-**||**-**||**-**|
||**-**|**-**||**-**||**-**||**-**|
||**-**|**-**||**-**||**-**||**-**|
||**-**|**-**||**-**||**-**||**-**|
||**-**|**-**||**-**||**-**||**-**|
|**_Sub total_**_(Gross income for_<br>_AR)_|**56,966**|**78,833**||**-**||**135,799**||**71,757**|
||||||||||
|**A2 Asset and investment sales,**<br>**(see table).**|||||||||
|**Loan taken for fees**|**-**|||||||**1,200**|
||**-**|||||||**-**|
|**_Sub total_**|**-**|||||||**1,200**|
|**_Total receipts_ **<br>**A3 Payments**|||||||||
|||||||||**72,957**|
||||||||||
|Grants|**48,023**|||||||**61,013**|
|Books|**-**|||||||**-**|
|Professional fees|**750**|||||||**1,350**|
|Website and Software|**38**|||||||**-**|
||**-**|||||||**-**|
||**-**|||||||**-**|
||**-**|||||||**-**|
||**-**|||||||**-**|
||**-**|||||||**-**|
|**_Sub total_ **|**48,811**|||||||**62,363**|
||||||||||
|**A4 Asset and investment**<br>**purchases, (see table)**|||||||||
||**-**||||||||
||**-**||||||||
|**_Sub total_ **|**-**|||||||**-**|
|**_Total payments_**<br>**_Net of receipts/(payments)_**<br>**A5 Transfers between funds**<br>**A6 Cash funds last year end**<br>**_Cash funds this year end_**|||||||||
|||||||||**62,363**|
||||||||||
||**8,155**|**-**||||**8,155**||**10,594**|
||**-**|**-**||||**-**||**-**|
||**10,594**|**-**||||**10,594**||**-**|
||**18,749**|**-**||||**18,749**||**10,594**|



Page 1 

R&P Accounts 



## **Section B Statement of assets and liabilities at the end of the period** 

|**Categories**<br>Signed by one or two trustees on<br>behalf of all the trustees<br>**B5 Liabilities**<br>**B3 Investment assets**<br>**B2 Other monetary assets**<br>**B4 Assets retained for the**<br>**charity’s own use**<br>**B1 Cash funds**|**Details**<br>**Details**<br>**_Total cash funds_**<br>(agree balances with receipts and payments<br>account(s))<br>Cash in bank and in hand<br>**Details**<br>**Details**<br>**Details**<br>Accountancy Fees due<br>Loan for Fees<br>Signature<br>~~Page 2~~|**Unrestricted**<br>**funds**<br>**to nearest £**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted**<br>**funds**<br>**to nearest £**|**Restricted**<br>**funds**<br>**to nearest £**|**Endowment**<br>**funds**<br>**to nearest £**|
|---|---|---|---|---|---|---|
|||**18,749**||**-**||**-**|
|||**-**||**-**||**-**|
|||**-**||**-**||**-**|
|||**18,749**||**-**||**-**|
|||||||OK|
|||||||**Endowment**<br>**funds**<br>**to nearest £**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**Current value**<br>**(optional)**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**Current value**<br>**(optional)**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**When due**<br>**(optional)**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|||||||Date of<br>approval|
|||||||31/10/2023|
||||||||
|||||||~~&P Accounts~~|



Signed by one or two trustees on behalf of all the trustees 




## Section A 

|||||||||
|---|---|---|---|---|---|---|---|
|**Trustees' Annual Report**|||||**for theperiod**|||
|**From**|Period start date|||**To**|Period end date|||
||Day<br>01|Month<br>01|Year<br>2022||Day<br>31|Month<br>12|Year<br>2022|



## Reference and administration details 

|**Charity name**<br>**Other names charity is known by**<br>**Registered charity number (if any)**<br>**Charity's principal address**|UNIVERSAL DEVELOPMENT AND EDUCATION<br>SOLIDARITY UK|UNIVERSAL DEVELOPMENT AND EDUCATION<br>SOLIDARITY UK|
|---|---|---|
||||
||UDES UK||
||||
||1192261||
||||
||48 Bonney Road||
||Leicester||
||||
||**Postcode**|**LE3 9NG**|



**Names of the charity trustees who manage the charity** 

|1<br>2<br>3<br>4|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**<br>**year**|**Name of person (or body) entitled**<br>**to appoint trustee(if any)**|
|---|---|---|---|---|
||HAMID<br>ABOUBAKAR||||
||MAHAMAT<br>ISSAKA||Resigned 01/03/2023||
||MOHAMMED<br>ANEES||||
||ALIOU OUSMAN<br>TINGUERE||Appointed 01/03/2023||
||||||
||||||
||||||
||||||
||~~**Names of the trustees for the charity, if any, (for example, any custodian trustees)**~~||||
||**Name**||**Dates acted if not for wholeyear**||
||||||
||||||
||||||



## **Names and addresses of advisers (Optional information)** 

**Type of adviser Name Address** 

## **Name of chief executive or names of senior staff members (Optional information)** 

**TAR** 

March **2012** 

1 



## **Section B** 

## **Structure, governance and management** 

## **Description of the charity’s trusts** 

Type of governing document 

CONSTITUTION 

- (eg. trust deed, constitution) 

How the charity is constituted 

CIO FOUNDATION 

- (eg. trust, association, company) 

Trustee selection methods 

MAJORITY TRUSTEE RESOLUTION 

- (eg. appointed by, elected by) 

## **Additional governance issues (Optional information)** 

You **may choose** to include additional information, where relevant, about: 

- policies and procedures adopted for the induction and training of trustees; 

- the charity’s organisational structure and any wider network with which the charity works; 

- relationship with any related parties; 

- trustees’ consideration of major risks and the system and procedures to manage them. 

## **Section C** 

## **Objectives and activities** 

## 1. 

**Summary of the objects of the charity set out in its governing document** 

TO RELIEVE FINANCIAL HARDSHIP, DISTRESS AND SUFFERING AMONG POOR PEOPLE, ORPHANS, WIDOWS, VICTIMS OF NATURAL DISASTERS AND OTHER PEOPLE IN NEED BY MEANS OF, BUT NOT EXCLUSIVELY, MAKING GRANTS OR LOANS FOR PROVIDING OR PAYING FOR ITEMS, EQUIPMENT, SERVICES AND FACILITIES, INCLUDING THE PROVISION OF FOOD, CLEAN WATER, CLOTHING, COSTS FOR ATTENDING SCHOOL AND LIVELIHOOD PROGRAMMES FOR THE BENEFIT OF THE SAID PERSONS; 

## 2. 

TO ADVANCE THE RELIGION OF ISLAM BY MEANS OF, BUT NOT EXCLUSIVELY, THE PROVISION OR ASSISTANCE IN THE PROVISION OF FACILITIES OF ISLAMIC EDUCATION AND WORSHIP IN ACCORDANCE WITH THE TEACHINGS OF THE QURAAN AND THE SUNNAH OF THE PROPHET MUHAMMAD (PEACE BE UPON HIM) AS INTERPRETED BY AHLE SUNNAH WAL JAMAAH SCHOOL OF THOUGHT. 

**TAR** 

March **2012** 

2 



**Summary of the main** During the period, the trustees have established the charity and secured **activities undertaken for the** a good donor base and delivery capability. During the period the charity **public benefit in relation to** built 3 community centres, 4 Education Centres, 13 Water pumps, **these objects (include within** distributed over 4,000 food packs, distributed hot meals to 300 orphans **this section the statutory** weekly, conducted 112 Qurbani shares, repaired 15 toilet facilities, **declaration that trustees have** supported schooling for 16 students, distributed 4,000 books for free, **had regard to the guidance** supported 40 widows with grants for basic necessities, acquired **issued by the Charity** classroom furniture for education centres and paid for costs for 3 **Commission on public** teachers in Cameroon. The trustees have had due regard to the **benefit)** guidance issued by the Charity Commission on public benefit and are satisfied that they advancing Islam by the establishment of Islamic facilities and relieving financial hardship by the provision of clean water, food, educational facilities and toilets that benefit the needy. 

## **Additional details of objectives and activities (Optional information)** 

|You**may choose**to include<br>further statements, where<br>relevant, about:<br>policy on grantmaking;<br>policy programme related<br>investment;<br>contribution made by<br>volunteers.||
|---|---|
|||
|Section D|Achievements and performance|
|**Summary of the main**<br>**achievements of the charity**<br>**during the year**||
||During the period, the trustees have established the charity and secured<br>a good donor base and delivery capability. During the period the charity<br>built 3 community centres, 4 Education Centres, 13 Water pumps,<br>distributed over 4,000 food packs, distributed hot meals to 300 orphans<br>weekly, conducted 112 Qurbani shares, repaired 15 toilet facilities,<br>supported schooling for 16 students, distributed 4,000 books for free,<br>supported 40 widows with grants for basic necessities, acquired<br>classroom furniture for education centres and paid for costs for 3<br>teachersinCameroon.|
|||
|**Section E**<br>**Financial review**||
|**Brief statement of the**<br>**charity’s policy on reserves**<br>**Details of any funds materially**<br>**in deficit**<br>**Further financial review details**||
||The charity secured donations of £135,799 (2021:£71,757) and had<br>expenditure of 127,644 (2021:£62,363) of which the majority was grants<br>and charitable project expenditure of £126,856 for the year. This<br>generated a surplus of £8,155 and was added to prior year surplus. Total<br>funds held at the end of the period was £18,749 which will be used for<br>future charitable expenditure. The trustees have a policy not hold reserves<br>beyond using the surplus for future expenditure.|
|||
||**(Optional information)**|



**TAR** 

March **2012** 

3 



You **may choose** to include additional information, where relevant about: 

- the charity’s principal sources of funds (including any fundraising); 

- how expenditure has supported the key objectives of the charity; 

- investment policy and objectives including any ethical investment policy adopted. 

## **Section F** 


## **Other optional information** 


## **Section G** 

## **Declaration** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 

**Signature(s) Full name(s)** Hamid Aboubakar **Position (eg Secretary, Chair,** Chair **etc)** 

**Date** 31/10/2023 

**TAR** 

March **2012** 

4