**Registered Charity Number : 1193762**
**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
**FOR**
**ONE UMMAH NORTHFIELD (CHARITABLE INCORPORATED ORGANISATION)**
|**CONTENTS**
COMPANY & CHARITY INFORMATION
TRUSTEES' REPORT
INDEPENDENT EXAMINER'S REPORT
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
NOTES TO THE FINANCIAL STATEMENTS|**PAGE NO.**|
|---|---|
||3
4 - 5
6
7
8
9 - 11|
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## **ONE UMMAH NORTHFIELD**
## **CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2024**
**TRUSTEES:** Dr Shaikh Muhammed Faisal Rana Zahmir Abass Amne Awadh Abdulrahim Abdulrahman Elnahas Biyageh Barry **CHARITY'S PRINCIPAL ADDRESS:** 44 Raven Hays Road Northfield Birmingham B31 5JP **REGISTERED CHARITY NUMBER :** 1193762 **INDEPENDENT EXAMINER :** Severn Accounting Shaw Mews 1 Shaw Street Worcester WR1 3QQ **BANKERS:** NatWest 817 Bristol Road Northfield Birmingham B31 2WD Metro Bank One Southampton Row London WC1B 5HA
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## **ONE UMMAH NORTHFIELD**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2024**
The trustees, for the purposes of the Charity Act, present their annual report and independently reviewed Financial Statements for the year ended 31st March 2024.
## **OBJECTIVES AND ACTIVITIES**
The charity was incorporated as a Charitable Incorporated Organisation (CIO) and registered with the Charity Commission on the 10/03/2021.
The objectives of the charity is to advance the Islamic faith in Birmingham and the surrounding areas for the benefit of the public, in particular but not exclusively, through the holding of prayer meetings, lectures, public celebration of religious festivals, and carrying out outreach work in the local community.
The charity currently holds its community activities in hired premises. However, the long-term objective of the charity is to purchase and own a permanent community building.
The main activities to be undertaken by the charity to achieve it's objects are as follows;
i) Operation of a mosque which provides congregational prayers (i.e. daily, Friday, Eid and funeral prayers). A qualified and vetted imam (religious leader) to lead the congregational prayers.
ii) Operation of a madrassah (i.e. religious education classes) on evenings and weekends, which are served by qualified and vetted teachers, and are attended by local students.
These facilities are open to the general public in the local and surrounding community.
## **ACHIEVEMENTS AND PERFORMANCE**
The main achievements of the charity during the period 2023/24 are considered to be the following:
## **JUMU'AH**
Jumu'ah is the Friday prayer, it’s a congregational prayer performed by Muslims. It is a community prayer service held once a week on Fridays. The imam delivers a khutbah (Sermon) and discusses community topics and can address relevant issues, and duties to Allah (God). Jumu’ah the Friday prayer is extremely beneficial to the community, it enables them to come and pray together as One Ummah (one community) which helps them to reflect on themselves and on community matters.
## **ANNOUNCEMENTS**
Regular Friday announcements to the congregation about locally available assistance.
The local community are directed to local legal and social assistance centres for help and guidance, which in turn raises their awareness and helps transform communities. The committee have noticed a steady increase in congregation which is fostering a sense of community and compassion, and the acts of worship are shaping the comprehensive way of life for the Muslims, encompassing their spiritual beliefs and daily practices.
## **TARAWEEH**
Taraweeh is a voluntary prayer performed by Muslims during Ramadan (Month of fasting). Taraweeh is a way to draw closer to Allah (God), It is a way to reflect on one’s relationship with Allah (God). It is a way to earn rewards and have sins forgiven. The community benefits by coming together in congregation every night for a whole month which helps them to rest and relax and engage in as much worship as possible, which has spiritual, physical and psychological benefits.
The Taraweeh prayers are delivered every Ramadan (Month of fasting), the number of attendees are growing every year.
## **VOLUNTEERING**
The charity have increased its team with two new trustees and two new volunteers. By increasing the number of volunteers it has been able to add daily prayers services such as Maghrib/Isha prayers which are mandatory Muslim daily prayers, Maghrib is an obligatory daily prayer after sunset, Isha is an obligatory night time daily prayer, these prayers are a pillar of Islam (Peace and Submission).
Both prayer services have seen a steady increase on the number of attendees. The Trustees see the need to have more volunteers from the community, with the increased participation of volunteers the charity has been able to fulfil more of its aims and objectives.
## **DONATIONS**
A donation is a gift for charity, or to benefit a cause. This year the charity has increased its collection of donations by implementing prayer services, and raising awareness of its existence and online donation facility, and use of its digital payment devices. The rise in donations has enabled the charity to implement more activities which has benefited its beneficiaries.
4
## **ONE UMMAH NORTHFIELD**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2024 (Continued)**
## **FINANCIAL REVIEW**
In the Trustees' view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.
The trustees propose to maintain the charity's reserves at a level which is at least equivalent to six months operational expenditure, and have done so having regards to its manner of operation of likely funding streams.
The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations on a quarterly basis at their finance meeting.
The charity's principal sources of funds are through the generous donations made by the general public.
The charity has raised total funds to the amount of £12,386 in the period under review (2023: £3,794) of which £3,507 was spent (2023: £2,059) in the activities of the charity.
Methods of fundraising utilised by the charity include traditional direct banking (i.e. Standing Orders, Direct Debits), online fundraising (i.e. social media and fundraising platforms), community meeting collections, donation boxes etc.
The charity operates 2 bank accounts, a current account and a reserves account. The funds in the reserves bank account are intended to be 'ring fenced' to assist in the purchase of a community building.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity is registered with the Charity Commission as a Charitable Incorporated Organisation CIO under charity number 1193762.
The Governing Document used is the CIO - Foundation Model.
Apart from the first charity turstees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
## **TRUSTEE'S RESPONSIBILITIES**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements under applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources of the CIO 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 principles in the Charities SORP 2015 (FRS 102).
- make judgments and estimates that are reasonable and prudent.
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
- - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are satisfied that they have complied with the above responsibilities
## **APPROVAL**
This report was approved by the trustees on 24/01/2025 and signed on its behalf by:
## **Zahmir Abass**
## **Trustee**
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**REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF**
## **ONE UMMAH NORTHFIELD**
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31st March 2024, which are set out on pages 3-5 and 7-12
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **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 gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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 accounts to be reached.
**----- Start of picture text -----**
Severn Accounting
Shaw Mews
1 Shaw Street
Worcester
WR1 3QQ Date : 24/01/2025
**----- End of picture text -----**
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## **ONE UMMAH NORTHFIELD**
## **Statement of Financial Activities ( incorporating an Income and Expenditure Account)**
## **for the year ended 31st March 2024**
|**INCOME FROM:**
**Notes**
**Donations & legacies**
**2**
**Charitable activities**
**2**
**Investment income**
**2**
**TOTAL INCOME**
**EXPENDITURE ON:**
**Raising funds**
**Charitable Activities**
**3**
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
**before transfers**
**Transfers between funds**
**Net Incoming/(Outgoing) resources**
**RECONCILIATION OF FUNDS**
**Total funds bought forward**
**6**
**TOTAL FUNDS CARRIED FORWARD**|**2024**
2023
**Unrestricted**
**Restricted**
**Total**
Total
**Funds**
**Funds**
**Funds**
Funds|
|---|---|
||**12,386**
**12,386**
3,794
**-**
**-**
**-**
-
**-**
**-**
-|
||**12,386**
**-**
**12,386**
3,794|
||**3,507**
**3,507**
2,059|
||**3,507**
**-**
**3,507**
2,059|
||**8,879**
**8,879**
**1,735**
-|
||**8,879**
**-**
**8,879**
1,735|
||**6,247**
**6,247**
4,512|
||**15,125**
**-**
**15,125**
6,247|
There are no recognised gains or losses other than those passing through the income and expenditure account.
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## **ONE UMMAH NORTHFIELD**
## **Balance Sheet as at 31st March 2024**
|**Notes**
**CURRENT ASSETS**
Debtors & prepayments
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
**5**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
**NET ASSETS**
**FUNDS**
Restricted funds
**6**
Unrestricted funds
**6**
**TOTAL FUNDS**|**At 31st March**
**2024**
**-**
**15,125**
**15,125**
**-**
**15,125**
**15,125**
**-**
**15,125**
**-**
**15,125**
**15,125**|At 31st March
2023
-
7,111|
|---|---|---|
|||7,111
864|
|||6,247|
|||6,247
-|
|||6,247|
|||-
6,247|
|||6,247|
This accounts were approved by the trustees on 24/01/2025 and signed on its behalf by:
## **Zahmir Abass**
## **Trustee**
The notes form part of the financial statements
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**ONE UMMAH NORTHFIELD**
## **Notes to the Financial statements for the year ended 31st March 2024**
## **Note**
## **1 ACCOUNTING POLICIES**
## **Accounting Convention**
The financial statements have been prepared under the historical cost convention and in accordance with the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS 102)
## **Cashflow Statement**
Exemption has been taken from preparing a cashflow statement on the grounds that the charity qualifies as a small charity.
## **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. Voluntary donations and gifts are accounted for as received.
The charity receives help and support in the form of volunteer assistance in carrying out its objects. No entries are required to be included in the accounts for the financial value of such help.
## **Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all the costs related to the category. Where costs cannot be directly attributable to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities
## **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 the particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when the funds are raised for a particular restricted purpose.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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## **ONE UMMAH NORTHFIELD**
## **Notes to the Financial statements for the year ended 31st March 2024 (Continued)**
## **Note**
|**2**
**INCOME FROM DONATIONS & LEGACIES**
Donations
Gift Aid income
**3**
**EXPENDITURE**
Charitable Activities:
Community hall hire
Printing,postage &stationery
Website development
Governance cost
Equipment purchases
Accountancy fees
Fund raising
Other expenditure|**2024**
2023
£
12,386
3,254
-
540|
|---|---|
||**12,386**
3,794|
||**2024**
2023
**£**
£
944
810
0
-
180
152
-
-
379
233
864
864
194
-
947
-|
||**3,507**
2,059|
## **4 STAFF COSTS, TRUSTEES REMUNERATION AND EXPENSES**
During the year no remuneration for services as a trustee were payable, directly or indirectly, out of funds of the charity.
There were no employees whose annual emoluments were £60,000 or more
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**ONE UMMAH NORTHFIELD**
## **Notes to the Financial statements**
## **for the year ended 31st March 2024 (Continued)**
## **Note**
|**5**
**Creditors : amounts falling due within one year**
Trade Creditors
Tax and social security
Accrued expenses|**2024**
2023
-
-
-
-
**-**
**864**|
|---|---|
||-
864|
## **6 Analysis of net assets between funds**
|Fixed Assets
Net Current Assets
Long term Liabilities|**2024**
2023
**Unrestricted**
**Restricted**
**Total**
Total
**Funds**
**Funds**
**Funds**
Funds
**£**
**£**
**£**
£
-
**-**
**-**
-
15,125
**-**
**15,125**
6,247
-
**-**
**-**
-|
|---|---|
||**15,125**
**-**
**15,125**
6,247|
## **7 Restricted funds**
No Restricted Funds were held by the Charity at 31 March 2024 (2023: Nil)
## **8 Commitments under operating leases**
At 31 March 2024 the organisation had no annual commitments under non-cancellable operating leases.
## **9 Related party transactions**
There were no transactions with related parties during the year or previous year that require disclosure in these accounts.
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