**Registered Charity Number:** 1193616 **Charitable Incorporated Organisation (CIO)**
## Anwar-E-Madinah Trust
Annual Report & Financial Statements
31[st] December 2021
## **Anwar E Madinah Trust**
## **Annual Report & Financial Statements**
## **Contents**
||**Page**||
|---|---|---|
|Trustee's Report||3|
|Independent Examiner’s Report||10|
|Statement of Financial Activities||11|
|Balance sheet||12|
|Notes to the accounts||13|
**2**
## **The Report of the Trustees for the year ended 31[st] December 2021**
## **Introduction**
The Trustees present their Annual Report and the Financial Statements of Anwar-E-Madinah Trust for the year ended 31 December 2021.
The Trustees continue to place strong emphasis on good governance, safeguarding, financial stewardship and regulatory compliance. The Board believes that the charity remains well placed to continue providing services to its beneficiaries and the wider community. The financial statements have been prepared on a going concern basis as the Trustees consider that the charity has sufficient resources to continue operating for the foreseeable future.
## **Objectives, Aims and Activities of the Charity**
## **Aims**
The primary aim of the charity is to provide a welcoming centre for the Muslim community and wider public through the advancement of the Islamic faith, community engagement, education and charitable activities. The charity also promotes understanding of Islam and welcomes individuals wishing to learn about the faith.
## **Objects**
The charity's object is to advance the religion of Islam through:
- promoting the teachings and principles of Islam;
- providing facilities for worship;
- providing Islamic educational services;
- supporting community welfare;
- facilitating religious and social development activities.
## **Public Benefit**
In planning and carrying out its activities, the Trustees have considered the Charity Commission's guidance on public benefit and are satisfied that the charity's activities provide benefit to worshippers, students, families and the wider community.
**3**
## **Strategy**
The charity's strategy is to provide a centre for worship, religious education and community activities, enabling the Muslim community to fulfil its religious, educational and social needs. The charity also seeks to promote community engagement, welfare and good relations with the wider public through activities that deliver public benefit.
## **Activities and Achievements During the Year**
## **Congregational Prayers**
The Mosque provides facilities for the five daily congregational prayers and remains a focal point for worship within the local Muslim community. During 2021 attendance arrangements were managed in accordance with Covid-19 restrictions and public health guidance.
## **Jumu'ah (Friday) Prayers**
Weekly Friday congregational prayers continued throughout the year where permitted, with sermons delivered in English and Urdu. Arrangements were adapted to comply with Covid-19 guidance and attendance controls.
## **Eid Prayers**
Eid-ul-Fitr and Eid-ul-Adha prayers were facilitated subject to applicable restrictions and safety requirements, with arrangements made to support worshippers while ensuring compliance with public health measures.
## **Faith-Based Talks and Religious Guidance**
Daily and weekly faith-based talks were delivered by the Imams covering a variety of Islamic topics in both English and Urdu for the benefit of worshippers and the wider community.
## **Ramadan Activities**
The charity continued to support worshippers during the month of Ramadan.
## **Taraweeh**
Taraweeh prayers took place during Ramadan with attendance managed in accordance with Covid-19 restrictions.
## **Iftar Support**
Although communal iftar arrangements were suspended during the year due to restrictions, food packs and alternative support arrangements were provided to those observing the fast.
**4**
## **I'tikaf**
The usual I'tikaf programme was suspended during 2021 due to public health restrictions.
## **Community Services**
The charity provided facilities and support for:
- Islamic marriages (Nikah);
- community gatherings;
- family and religious support services;
- community engagement activities.
## **Educational Activities**
A core activity of the charity involves the delivery of Islamic education for children and young people.
The Trustees continued to support supplementary education through evening and weekend classes. Particular importance was placed upon safeguarding, DBS checks, health and safety, curriculum development and educational quality. Educational activities were adapted where necessary due to Covid-19 restrictions. [
## **Community Relations and Outreach**
The charity continued to promote positive community relations through outreach activities and engagement with the wider community. This included initiatives designed to promote understanding, social cohesion and positive neighbourly relations.
## **Future Plans**
The Trustees intend to continue:
- advancing the Islamic faith;
- providing educational services;
- supporting community welfare initiatives;
- strengthening governance and compliance arrangements;
- developing community engagement activities;
- preparing for future religious events and festivals.
**5**
## **Reference and Administrative Information**
## **Charity Name**
## **Anwar-E-Madinah Trust**
## **Registered Charity Number:** 1193616
**Legal Form:** Charitable Incorporated Organisation (CIO)
**Date of Registration:** 22 February 2021
## **Registered Office**
78 Evelyn Road Birmingham B11 3JJ
## **Trustees Who Served During the Year**
- Hafiz Hussain Ahmed Shah
- Usman Ahmed Shah
- Saeed Ahmed Shah
- Mohammed Tahir Shah
- Habib Ur Rehman
- Taiyab Mouzam
- Zulfiqar Ali Khan
## **Bankers**
Al Rayan Bank PLC 23 Calthorpe Road Edgbaston Birmingham B15 1RP
## **Structure, Governance and Management**
Anwar-E-Madinah Trust is a Charitable Incorporated Organisation registered in England and Wales and governed by its Constitution. The charity is managed by a Board comprising seven Trustees.
The Trustees are responsible for the strategic direction of the charity, financial oversight, risk management, safeguarding and regulatory compliance.
**6**
## **Recruitment and Appointment of Trustees**
Trustees are appointed in accordance with the charity's governing document. The Board regularly reviews the skills, knowledge and experience required to provide effective governance and seeks to maintain an appropriate balance of expertise.
## **Conflicts of Interest**
The charity maintains a register of trustee interests.
Trustees are required to declare any actual or potential conflicts of interest. Where a conflict arises, the relevant trustee withdraws from discussions and decisions concerning the matter in question.
The Trustees are satisfied that appropriate procedures are in place to identify and manage conflicts of interest.
## **Related Parties**
Four of the seven serving Trustees were close family members during the year. Appropriate governance procedures and conflict-management arrangements were maintained throughout the year. Related party transactions are reviewed and approved in accordance with the charity's governing document and applicable charity law.
## **Volunteers**
The charity benefits significantly from the contribution made by volunteers who provide support across a wide range of activities.
The Trustees wish to thank all volunteers for their continued commitment and service.
## **Risk Management**
The Trustees regularly review the major risks faced by the charity and have implemented systems to mitigate those risks.
Areas considered include:
- safeguarding;
- health and safety;
- financial controls;
- security;
- fire safety;
- data protection;
- regulatory compliance.
**7**
The Trustees are satisfied that appropriate systems and procedures are in place to manage the charity's principal risks.
## **Financial Review**
## **Results for the Year**
Total income amounted to **£119,452** (2020: £82,214). Total expenditure amounted to **£94,505** (2020: £108,901), resulting in net income of £24,946 (2020: deficit of £26,688).
The total funds carried forward at 31 December 2021 amounted to **£243,041** (2020: £218,095).
## **Reserves Policy**
The Trustees recognise the importance of maintaining adequate reserves to ensure the continued operation of the charity.
The charity's policy is to maintain unrestricted reserves sufficient to support approximately six months of operating expenditure and to provide resilience against unexpected financial pressures.
At 31 December 2021 unrestricted funds amounted to £243,041, of which £237,357 related to fixed assets. Free reserves therefore amounted to approximately £5,684. The Trustees consider this level of reserves appropriate in light of the charity's operational requirements and future commitments.
## **Going Concern**
The Trustees have reviewed the charity's financial position and future plans.
At 31 December 2021 the charity held net assets of £243,041 and cash balances of £28,006. Based upon expected income and available resources, the Trustees consider that the charity has adequate resources to continue operating for the foreseeable future.
Accordingly, the financial statements have been prepared on a going concern basis.
**8**
## **Trustees' Responsibilities Statement**
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including FRS 102 and the Charities SORP (FRS 102).
The Trustees are responsible for:
- maintaining adequate accounting records;
- safeguarding the assets of the charity;
- preventing and detecting fraud and irregularities;
- selecting suitable accounting policies and applying them consistently;
- making reasonable and prudent judgments and estimates;
- preparing financial statements that give a true and fair view of the charity's affairs
## **Audit Exemption and Trustees' Responsibilities**
For the year ended 31 December 2021, the charity was entitled to exemption from audit under the provisions of section 144 of the Charities Act 2011.
As the charity's gross income exceeded £25,000, the trustees arranged for the accounts to be subject to an independent examination in accordance with section 145 of the Charities Act 2011.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose, with reasonable accuracy at any time, the financial position of the charity. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the preparation of the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 (FRS 102) and the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS 102)).
The trustees are satisfied that the financial statements give a true and fair view of the charity's incoming resources, application of resources and financial position for the year ended 31 December 2021.
This report was approved by the Board of Trustees on **27 July 2026** and signed on its behalf by:
**Mohammed Tahir Shah Trustee**
**9**
Independent Examiner’s Report to the Trustees of Anwar-E-Madinah Trust **Registered Charity Number: 1193616**
I report to the trustees on my examination of the financial statements of **Anwar-E-Madinah Trust** ("the Charity") for the year ended **31 December 2021** , which comprise the Statement of Financial Activities, the Balance Sheet and the related notes to the financial statements.
## Responsibilities and Basis of Report
As the charity trustees are responsible for the preparation of the financial statements in accordance with the requirements of the **Charities Act 2011** ("the Act"), I report in respect of my examination of the Charity's financial statements carried out under section 145 of the Act.
I have carried out my examination in accordance with the **General Directions given by the Charity Commission under section 145(5)(b) of the Act** . An independent examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning 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 financial statements present a "true and fair view" and the report is limited to those matters set out in the statement below.
As the Charity's gross income exceeded £25,000, I confirm that I am qualified to undertake the examination by being a member of a body listed in section 145 of the Charities Act 2011.
Independent Examiner's Statement I have completed my examination.
I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material respect:
- accounting records were not kept in accordance with section 130 of the Charities Act 2011; or
- the financial statements do not accord with the accounting records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008, other than any requirement that the accounts give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
J Akhtar FCCA Independent Examiner
For and on behalf of Virtus FS. London
The date upon which this report was completed is :- 27[th] July 2026
**10**
## **Anwar-E-Madinah Trust Statement of Financial Activities for the year ended 31 December 2021**
|**Notes**
**Income and endowments**
Donation and legacies
3
**Total income and endowments**
**Expenditure**
Raising funds
Charitable activities
4
**Total expenditure**
**Net income**
**Net movement in funds**
**Reconciliation of funds**
**_Total funds brought forward_**
**Total Funds carried forward**|**Unrestricted**
**Restricted**
**Total**
**Last Year**
**Funds**
**Funds**
**Funds**
**Total**
**Funds**
**2021**
**2021**
**2021**
**2020**
**£**
**£**
**£**
**£**
**As Restated**
119,452
-
119,452
82,214|
|---|---|
||**119,452**
**-**
**119,452**
**82,214**|
||-
-
-
-
94,505
-
94,505
108,901|
||**94,505**
**-**
**94,505**
**108,901**|
|||
||**24,946**
**-**
**24,946**
**(26,688)**|
||24,946
-
24,946
(26,688)
218,095
-
218,095
244,782|
||**243,041**
**-**
**243,041**
**218,095**|
All recognised income, expenditure, gains and losses are included within the Statement of Financial Activities.
The financial statements have been prepared in accordance with the accounting records maintained by the charity.
The notes on pages [13 to 19] form part of, and should be read in conjunction with, these financial statements.
**11**
## **Anwar-E-Madinah Trust**
|**Balance Sheet as at 31 December 2021**
**Note**
**s**
**_The assets and liabilities of the charity :_**
**Fixed assets**
Tangible assets
7
**_Total fixed assets_**
**Current assets**
Debtors
8
Cash at bank and in hand
**_Total current assets_**
**Creditors:-**
amounts due within one year
9
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors:-**
**Amounts due after one year**
**Net assets**
**_The funds of the charity :_**
**Unrestricted funds**
Unrestricted revenue accumulated funds
**Restricted funds**
**Total charity funds**|-
28,006|**2021**
**£**
237,357
5,684
243,041
-
243,041
243,041
-
243,041|-
17,842|**2020**
**£**
**As Restated**
244,295|
|---|---|---|---|---|
|||||(26,200)|
||28,006||17,842||
||(22,323)||(44,042)||
|||||218,095
-|
|||||218,095|
|||||218,095
-|
|||||218,095|
## **Mr Mohammed Tahir Shah**
**Trustee**
Approved by the board of trustees on 27[th] July 2026.
The accompanying notes form an integral part of these financial statements and should be read in conjunction with the Balance Sheet and Statement of Financial Activities.
**12**
## **Anwar-E-Madinah Trust Notes to the accounts**
## **1. Accounting policies**
## **Basis of preparation of the accounts**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Charities Act 2011. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Anwar-E-Madinah Trust was registered as a Charitable Incorporated Organisation on 22 February 2021. The comparative figures presented for 2020 relate to the activities and assets of the predecessor charity which transferred to the CIO upon incorporation. The trustees consider that inclusion of these comparative figures provides a fair and meaningful comparison of the charity's activities.
The particular accounting policies adopted are set out below.
## **Accounting convention**
The financial statements are prepared, on a going concern basis, under the historical cost convention.
## **Income**
Incoming resources are accounted for on a receivable basis.
## **Recognition of liabilities**
Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales.
## **Expenditure**
In particular, the policy for including items within costs of generating funds, charitable activities and governance costs is:
## **Expenditure on raising funds**
The costs of raising and generating funds shall include the costs of fundraising.
## **Charitable activities**
Charitable expenditure shall include all expenditure directly related to the objects of the charity, including the following: -
The cost of goods and services and ancillary trading costs that have been incurred in charitable activities. Any staff costs incurred directly in delivering the charitable activities are therefore relevant salary costs treated as direct charitable expenditure.
**13**
## **Anwar-E-Madinah Trust Notes to the accounts (continued) Support costs of activities**
Support costs of activities for charitable purposes, comprising any costs, including salary costs of any staff who are involved with supporting the charitable activities.
## **Governance costs**
Governance costs shall include all expenditure directly incurred in managing the charity's assets and in complying with charitable and statutory requirements.
## **Allocation of costs within types of resources expended**
The methods and principles for the allocation and apportionment of all costs between the different activity categories of resources set out above are:- There are a number of costs, where it is impracticable to allocate these costs precisely between administration and charitable expenditure and the trustees have allocated such costs on the basis of reasonable estimates as follows: -
## **Staffing costs and related expenses**
On the basis of salary costs and estimated time spent on different activities.
## **Premises costs and related expenses**
On the basis of consistent use of resources.
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation**
Depreciation is provided on tangible fixed assets to write off the cost or valuation, less any estimated residual value, over their expected useful economic life, on a straight-line basis as follows:
Land & Buildings: 2% Computers and Office Equipment: 25% Fixtures & Fittings: 20%
## **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 charitable purposes only. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **Funds structure policy**
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of the Board of Trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them. The charity at present holds no restricted funds.
**14**
## **Notes to the accounts (continued)**
## **2. Surplus or Deficit for the financial year**
||**2021**|**2020**|
|---|---|---|
|This is stated after crediting:|**£**|**£**|
|Income|24,946|(26,688)|
|And after charging:|||
|Depreciation of owned fixed assets|6,937|6,937|
||**2021**|**2020**|
||**£**|**£**|
|Payments to trustees and connected persons for teaching|||
|services|||
||19,518|19,677|
|Payments totalling £19,518 (2020: £19,677) were made to|||
|trustees and/or connected persons for teaching services provided|||
|in support of the charity's educational activities. These payments|||
|were authorised in accordance with the charity's governing|||
|document and applicable charity law. No trustee received|||
|remuneration solely for acting as a trustee.|||
## **Income & Endowments by Activity**
|**3.**
**_Income and endowments_**
Donations & Legacies
**Total Income**
**_Expenditure_**
**_Charitable activities_**
**Total expenditure**
**Net income by activity**|**2021**
**2020**
**Religious services**
**Total**
**Total**
**£**
**£**
**£**
119,452
119,452
82,214|
|---|---|
||**119,452**
**119,452**
**82,214**|
||94,505
94,505
108,901|
||**94,505**
**94,505**
**108,901**|
||**24,946**
**24,946**
**(26,688)**|
## **Notes to the accounts (continued)**
**Analysis of charitable expenditure by activity**
## **4.**
||**Religious**||
|---|---|---|
||**services**|**Total 2020**|
||**Total 2021**||
|**Nature of charitable expenditure**|**£**|**£**|
|Activities undertaken directly|63,434|87,462|
|Support costs of charitable activities|31,071|21,439|
||94,505|108,901|
|**Total charitable expenditure analysed by activity**|||
An explanation of the main features of charitable expenditure is given in note 1 to the accounts
## **5. Analysis of Total Support Costs by Activity**
|**Nature of support costs**
Supporting provision of Religious Services
Governance
Depreciation
**Total support costs analysed by activity**
**6.**
**Staff Costs and Emoluments**
Gross Salaries
Employer's National Insurance
Pension Cost
**Numbers of full-time equivalents employees**
Religious Services||**Religious**
**services**
**Total 2021**
**£**
**£**
20,853
20,853
3,280
3,280
6,937
6,937|
|---|---|---|
|||31,071
31,071|
|||**2021**
**£**
47,036
-
127
47,163
**2021**
7|
||||
||||
During the year, remuneration and pension contributions totalling **£19,518** (2020: £19,677) were paid to two trustees in respect of teaching services provided to the charity's madrassah.
The services were provided under contracts of employment and were wholly separate from the individuals' duties as charity trustees. The remuneration arrangements were authorised under the provisions of the charity's Constitution, which permits trustee remuneration for services provided to the charity, subject to appropriate safeguards and conflict of interest procedures.
**16**
## **Notes to the accounts (continued)**
The trustees concerned took no part in discussions or decisions relating to their remuneration, and the remaining trustees were satisfied that the remuneration paid was in the best interests of the charity and represented fair value for the services received.
No trustee received remuneration or other benefits solely for acting as a trustee.
There were no employees whose annual emoluments exceeded £60,000 during the year (2020: none).
The charity continues to benefit from the dedication and support of volunteers who contribute significant amounts of time and expertise to its activities. In accordance with the Charities SORP (FRS 102), the value of volunteer time has not been included within these financial statements as it cannot be measured reliably.
## **7. Tangible functional fixed assets**
||**Land and**|
|---|---|
||**buildings**|
||**£**|
|**Asset cost, valuation or revalued amount**||
|At 1 January 2021|346,871|
|At 31 December 2021|346,871|
|**Accumulated depreciation and impairment**|**provisions**|
|At 1 January 2021|102,576|
|Charge for the year|6,937|
|At 31 December 2021|109,514|
|**Net book value**||
|At 31 December 2020|244,295|
|At 31 December 2021|237,357|
The Charity owns Land and Buildings at 78 Evelyn Road, Birmingham, B11 3JJ
|**8.**|**Debtors**|**2021**|**2020**|
|---|---|---|---|
|||**£**|**£**|
|Other Debtors||-|-|
**17**
## **Notes to the accounts (continued)**
|**otes to the accounts (continued)**||
|---|---|
|**9.**
**Creditors: amounts falling due within one year**
Trade Creditors
Qard e Hasanah
Accruals|**2021**
**2020**
**£**
**£**
2,323
2,710
17,500
40,500
2,500
832|
||**22,323**
**44,042**|
## **10. Analysis of assets and liabilities representing funds**
## **11. Endowment Funds**
The charity had no endowment funds in the year ended 2021 or in the year ended 2020.
## **12. Related Party Relationships and Transactions**
Four of the seven trustees serving during the year were close family members.
The trustees recognise the importance of maintaining robust governance arrangements where family relationships exist within the Board. The charity maintains a register of interests and requires trustees to declare any actual or potential conflicts of interest. Where a conflict arises, the affected trustee withdraws from the relevant discussions and decisions.
All transactions involving trustees or connected persons were conducted in accordance with the charity's governing document, the Charities Act 2011 and Charity Commission guidance. Such transactions were considered by the trustees to be in the best interests of the charity and were approved in accordance with the charity's conflict of interest procedures.
As disclosed in Note 6, remuneration totalling **£19,518** (2020: **£19,677** ) was paid to two trustees for teaching services provided to the charity's madrassah. These services were provided under contractual arrangements separate from their duties as trustees and were authorised in accordance with the charity's Constitution. Trustees receiving remuneration took no part in discussions or decisions relating to those arrangements.
Other than the trustee remuneration disclosed in Note 6, there were no related party transactions requiring disclosure during the year.
**18**
## **13. Post Balance Sheet Events**
The trustees acknowledge that the Annual Report and Financial Statements for the year ended 31 December 2021 have been approved and filed later than the normal reporting timetable.
The delay arose due to a combination of factors, including the additional governance, administrative and financial reporting requirements associated with the charity's transition to a Charitable Incorporated Organisation (CIO), together with the review and reconciliation of historical records to ensure compliance with the Charities Act 2011 and the Charities SORP (FRS 102).
In addition, certain trustees experienced significant personal and family circumstances during the period, which placed additional demands on their time and impacted the charity's administrative capacity. Notwithstanding these challenges, the trustees continued to discharge their legal responsibilities, maintain oversight of the charity's affairs, safeguard its assets and ensure the continued delivery of its charitable activities and services.
The trustees have since strengthened the charity's governance, financial reporting and compliance procedures and remain satisfied that they have acted diligently and in the best interests of the charity throughout the period.
The trustees are satisfied that no events have occurred since 31 December 2021 that require adjustment to, or additional disclosure in, these financial statements.
.
**19**