IiEGISTERED CHARITY NUMBER: 1202336 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR MAJLIS AL-FALAH IRUST (UK) PrestODS & Jackw P4nner5hip LLP 364 - 368 Cranbrook Road Ilford IG2 6HY
MAJIJS AvALAll TRUST (UK) CONTENTS OF THE FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 MARCH 2024 P4e Report of the Trustcex I to 3 Independent Examiner's Report Statement of Finan¢iAI Activities Balance Shett Notes to the Financi81 StstemeDts Detailed Statement of Finaneial Aetivities 13
IAJLIS ALFALAH TRUST (UK) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Th¢ trustees present their report with the fiDancial statements of the tharity ft>r the year ended 31 Mah 2024. The truslecs have thptrd the provisions of Accounting and portin8 by Chanti¢s.' Ststement of Recommended Prn¢ti¢e applicable lo charities pr¢paTin8 their accounts in accordance with the Financia] ReFMJrting Standard applicable io the UK and Republic of ITclaDd (FRS 102) (effrftiv¢ l January 2019). OWECTIVES AND ACTIVITIES Objectives and Aims The main objectives are helping frfM>T peopl¢ thTOUBhout the world. Proje4ts iwlude providmg emergency humanitarian as8iStanc¢ in the forni of fd distribution, housing shclter in the forni of tcnts. w¢r provision in drought ridden commutiiti¢s. ¢dULl( 8rants and medical aid where needed. Public Benefi¢ The tn$ confirni thcy have complied with the duty in sc¢tion 4 of the Charities Act 2006 to have duc gard to public benefit guthuc¢ published by the Commission in denlLIng th¢ activitics undcrtakell by the Chanty. ACHIEVEMENT AND PERFORMANCE Charitable activities During the year. wc ccmmiitted and dedtcated QUTs¢lv¢s lo ry)mplete variow ov¢n¢a8 projeGtes. The proje¢ts w¢ $upport¢d includ¢d'. - Turk¢y earthqth .£139.5C - Food distribution- £134,600 - Qurbam - £8,000 - Mosque - £54.41)0 - Water wells- £3,000 - Educional grants -£12,000 - Housin8 - £2,2(Kl FINANCIAL REVIEW Reserves & Financial PerforniM¢e The Chan'ly raised £456,711 (2023.. £273.523) in income for this pcriod and have distributed £382.064 {2023.. £205,599) to worthy ¢ause$. At the end of the year, Ihe Tnt h&8 a rervcs of *735.055 (2023.. £660,40¥) to b¢ TI¢d forward. out of whi¢h £336,643 (2023.. £236.826) wezr unrestricted serVeS and £398.412 (2023.. £423.582) were restricted. The charity h&8 suffici¢nt tcseTves to cover ¢xpenses foi more thall six months. The Charity has minimized ovothewJ8 And h&8 sufficient 8eneral Tr&BTVeg to oontinv¢ as a concarn. The charity's main focus wa8 centred on providmg emergency hum8nitArian aid to victims of thr Tutkcy earthquake and on 8UPPOrting the PWT and need). around the world by provithog a large number of focMI distributions. We also ¢r¢atcd much needed water wells in ar wher¢ water is in short supply. tll addition. educational and training SUPPQrt proTrided for dlildren with th'SabLty and women work skn'lls in ord¢r to provide fortheir famili¢s. Page I
MAJLIS AL-FALAH TRUST (UK) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FUTURE PLANS The Trustees are confid¢Dt that thc CharÉty can continue fullcTioning and meeting its chatitsble aims. However it is realised that fimds collection by PCNIDal visits is bewmiDg less sustainable and more mclern mcthods are cessary. With this in mind the Charity's website is being brought up to st3ndanl w enwurnge more effective On41 commwcation and COUrd8C bigber On41 donations. Food distribution and water well c4)nmussioning bas tsken place in Africa in the jast couple of years. Contacts have be¢n estabh'sh¢d with chan'tics in Gambi< Ken U8and4 Tan72nia and Sudan and the TThtee8 I¢Ksk forward to ntinue workin8 in thes¢ are in the futyre. STRUCTUR4 GOVERNANCE AND MANAGEMENT Governing do(ument The chlty governing dm¢nI is a CIO foundation mixlel conaitution registe1 with Charity Commission on 15th March 2023. The charity is controlled by its governin8 documcn( a (k of tsit and constitutes a Charitabl¢ InryrateI Organisation (CIO) as d¢fined by Chanties Act 2011. The old Tn Iransf¢nrd all its asscts aThl liabilittcs to th¢ n¢w CIO on 1st Apnl 2023. Recruitment and Appointmemt of new trysteei The exists"ng'l'rnstees are responsible for the r¢cTuilmcnt of ncw TNslccs. In selecting new 'l'n)stee4 w¢ seek to identify peopl¢ who are committed individuals wl¥)se vicws ar¢ ali8ncd the clwi'ty's vision in addition to being able to offer relevani ski118 and experience. Potential Trust¢es are invitcd to ottend Truste¢8' m¥¢¢in88 to meet the Tntsts09 and havo an infornl intcrvicw and are given more detsils about the charitys aims and activiti¢s and. if all agffe. they a then proposed as new Trnst¢e$ at the subs¢quent Tn8, mectsD8. This process allow$ du¢ ¢(1deratIon of thc persons eligibility. personal COM¢, $pe¢ia]ist knowl¢d8¢ and skills. OryRnisational strncture The charity Tn¢8 are r¢8w)nsibl¢ for the general u)ntrol and management of the ¢harity. The TNstccs meet rrgularty as a tKKly and are responsibl¢ for the ovorall gov¢rDaDce of Majlis Al-Falah Trust and to ov¢ncc th¢ mat¢m¢t and day to day nts)nin8 of the than'ty. One Trustce resigned for heahb reasons. Two new Trust(%s have been appoillt¢d to stsen8then the Board and the chan'ty now a full complement of TnLStc¢s. A number of volunteers also are crits'cal in h¢lpin8 the charity with thinistration and general support for which th¢ TNst¢¢$ ar¢ ¢xtThnely grateful. Induction And trinill8 of tru*t Following appointmcnL the new TTUStecs are introduced to their new rolc aDd 8iven cwies of the governing th¢ument, a copy of thc most recenL 'The Essential Trustee, Buidance booklcL and a 8uide to th¢ policies and prorkdures adopted b). our charity. A number of publicalions from the arity Commission a alg) provided includiD8 the guidan¢¢ on charities and public bcttcfit and the advaD¢cment of relIoll for th¢ publi¢ ben¢fit. Thi8 ensures that new Trustees are aware of the scope of thcir responsibilities Under the Charities ACL Initially, n¢w Trnst¢¢s woth with an existin8 trustee lStillg on particular tiVitieS and projects rull by the Charity. After satisfactory ftedback fiLTrm existing Twstee4 they are givcn the tssk of leading a particular activity or pmJ¢cL reportÉn8 Pro8SS * tru5t¢¢'s Dtr8s. Page 2
MAJLIS AbFALAH TRUST IUK) REPORT OF THE TRUSTKES FOR THE YEAR ENDED 31 MARCH 2024 REFERENCE AND ADMINISTRATIVE DETAIIS Registered CTh84rity number 1202336 Principal address 10 Dunbar Road London E7 9NQ Trusteeg Abdul Adam Patel (Chair) Hanif Mohammed Sh¢th Malthiz Ahmed - ApN)intrd 23rd April 2024 Vali Pat¢1 - Apw)intcd 23rd April 2024 Ibrahim Adam Patel - Resigned 3 1st July 2023 Independent Examiner Anwcr Patel BA(Hot)s). BFP. FCA Prestons & jkSon$ Pathership LLP 364 - 368 Cranbrook Ro&1 Ilford Essex IG2 6HY Approved by order of the board of truxccs on ..1Wtaw.... ........................ and siBncd on its half by: TTUStee Page 3
INDEPEfiDENf EXAMThER'S REPORT TO THE TRuEEs OF Indep¢ndeDt exAminér'i report to the •f MJll• AkFlh Th1 IUK) I report to the eh•tity trustees on exxtiinatTh of the aC¢Anu of Majlis Al.Falab TTu8t (UK) (the T1) for th¢ year ffjd¢d 31 March 2024. Rawtynslblllthi and of report As the ¢lwity trustC¢B of the Thtst )vu are rv4x)nmble for th¢ FTwaT4tion of the a¢¢ounts in a¢¢ord2nce with the rcquiTem¢nt8 of the Chwiti¢8 Act 201 I (Ihe Acei I report in Tespert of my eX1¢10n of the TrDrt's vxovnts carried out un&r Seclion 145 of Ilbè Act •ttd iti ¢win8 Out my exarni I have followed applible DiTtio 8iven by the Charity Conyniwioo under Se¢tion 145(5Xb) ofth¢ A¢L Independént mIner,• itatement Sin¢e your ¢haritys gross incom¢ ¢X £250,(xJO your exaTDiner must be a member of a list1 EKsdy. I can confirm that l am qualified to uodertAke the examination ball l am a of thc ID8titute of CbArttt¢d Aollnts in Eogland and Walo whith IB One of the list¢d bcrfli¢ J hve ¢ompletcd my examination. I confirm that no matffI ro•ttern have rne lo my tttion ID connection with th¢ ¢xamitt•¢ion 8iViti8 cause to believe that in any Tewt: Itin8 rffordj were not kryt in rewt of the Truje 08 r¢qpJired by Secilon 130 of the AOL. or the accouDts do twt a¢¢ord with those re¢oth: or th¢ e1)UnIS do not comply with tho •pplicDblc requirEment8 CODrefDing the fonll and ¢oDt¢nt of ae¢oiJni8 t out in the Chortts (A¢uAwts and Rq)cffts) Regulati5 2LK18 othti •ny requirt that th¢ accoun18 8iV¢ a true &Dd fair view which is not a matier Lwid¢red as part of an independ¢rJt examillation. I ve no Collr and ha cime acrom w ¢)ther tttt¢r8 in conne¢ii(• with the examination to which •tlention thould be drnwD iti thii rewt ill crfder to ¢Mbk • uod¢rsithins of the accounta to bo Anw¢r Patcl BAOlons), BFP, FCA Pre8tow & J4¢kwDS PthDernbip 364. 308 Ro llford IG2 OHY Date: ........K.I li Pag¢ 4
MAJLIS AL-FALAH TRUST IUK) STATEME OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2(124 31J24 Total funds 31.3.23 Total funds Unrestricted Restiicted fund fund Not¢5 INCOME AND ENDowME[S FROM Donation5 128,199 327,959 4S6,158 273.341 Invesknent income 553 Tot&1 IW199 32812 436,711 273.525 EXPENDITURE ON Charitable aetivitiel Support cost Clwitablc Activitics Is82 25¥2 356,482 34.084 170.515 353ffj82 Total 28J82 353ffj82 382,( 204.599 ET INCOMfrJ(LXPEIYDATURE) 99*17 (25J70) 74N7 68,926 RECONCILIATION OF FUYIDS Total funds bTOU8ht forward 236326 423¥2 591,482 TOTAL FUNDS CARRIED FORWARD 336ffj43 398812 735,OSS 660,408 CONTINUING OPERATIONS All in¢om¢ and ¢xp¢ndityff aris¢u frn contiDuing activities. The notes forn) part of these fuwicial statements Page 5
MAJLIS AL-FALAH TRUST (UK) BALANCE SHEET 31 MARCH 2024 31 J.24 31.3.23 FIXED A&srrs Investsnent property 332,INM) 332.0 CURRENT A&SETS Ikbtors Cash at bank and in hand 21,758 331,(X)8 331.008 CREDITORS Amounts fallin8 duc within one year io (20(1) (16(Kl) NET CURRENT ASSE15 403,OSS 328,408 TOTAL ASSETS LESS CURRENT LIABILITIES 73555 660,408 NET A&SETS 735.055 660.408 FUNDS 12 Unrestricted fund8 Restrict¢d fijnds 336,643 398.412 236,826 423.582 TOTAL FUNDS 735,055 660,4011 Th¢ fmancial statements were approv by th¢ Board of Tnths and authorised for issue on ..tw.12ll024.... ond wer¢ $i8ned on its b¢haif by: Trustee IF S4fi14 Tru5C¢e The not¢s forn) part of these financial statements Page 6
MAJLIS AL-FALAH TRUST (UK) NOTES TO ThE FINANCL4L STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basis of preparing the fmancial ststement$ The financial statements of the charity. which is a public b¢n¢fit entity under FRS 102. have been prepared in accordallce with tk Charities SORP (FRS 102) 'A¢counting and RertIng by Chanti¢$'. Ststement of P£commend¢d Pwticc applicable to chanties preparing their accounts in accordancc with the Financ1 RertIng Standard applicable in the UK and Republic of lTeland (FRS 102) (effective l January 2019),. Financial RepK)rtin8 Standard 102 The Finan¢ial RertIng Standard applicable in the UK and Republic of Ireland. and thc Charities Act 2011. The financ statements havc been prepared under the hisrical Lx)st wnvention. The accounts {financial #atements) havc prep kn 8ive a Irue and faie view and have departed from the ChaTiti¢s (Accounts and Rewrts) Regulations 2(rf)8 only to the extent required to providc a ITue and fair view,. This departur¢ h&8 involved following AccOUntll afyl Reporting by Charities preparing their accounts itL accordance with the Finan¢T81 R¢porting standa applicable in the UK and Republic of Ireland (FRS 102) i&8ued on 16 July 2014 rather than the Accounting and R¢portin8 by Chan'ties.. SL¢M¢llt of RerA)mmcnded Prnrtice cffcctsve fiDm l Jan 2019 wlll'ch has since b¢¢n Withdrn. Th¢ fman¢ia] statemts havc bccn prepared under the histori1 ¢¥)st convention. Statutory Inlorniition Majlis Al Falah Trust IUK) 1$ a Chlble iDCOTFK¥rthl or8aniskn.on (CIO) T¢8i51ercd with Charity Commission in En8laud and Wales. The registered office &ldress caD iK found at the inforntion GoiD8 Cone¢rn The Board is confidcnt that th¢y havc sufficient funds to Lwry ¢)Ut all their chan'tble acttvities under the CIO for tho next twelve months.A$ a suIL the accounts have been prepaRd on a 8oin8 conc¢m basis. Income All in(x)m¢ is I)En18¢d in the Statcm¢nt of FIDala1 Activities once the dwity ha5 cntitlemcnt to thc [8. it is probable that the in¢omc 11 k rec¢ive41 and the amount Can k me&8ured reliably Donatsons aTe T¢wsed once the Clwity rettives them. Expenditure Liabilities are rECols¢d as expenditure a8 s(Kin as th¢r¢ is a legal or constrn¢tiv¢ ob]igatioll committing th¢ ¢lwity to that expenditure. it 18 probable that a tTBn6fer of eeA)ftomic nefits will be required in settjement and the amowit of th¢ obligatson w b¢ reliably. Expenditurc 15 accounted for on an aGcn5 basis and has been elassified Under headings that aggr¢8e all cost r¢latrd to the cate80ry'. Where costs catmot be directly attributed to patts'cular headings they have been ailocatrd to activities on a basis ¢onsisut with the use of resource$. Grants Offer subj'ect to conditions 1¢ bav¢ not beell met at the year end date arc noted as a commitmcnt but not &Ctued expenth'ture. Investmenl property Inv¢slm¢nt PTop¢rty is sl¥)wn at fair value. Any a88re8ate S]US or deficit aTisifA8 fn)m chaDges in fair 14alue is trat)sferTed to a revaluation rtserve. Page 7 continued...
MAJLIS AbFALAH TRUST {UK) NOTES TO THE FINANCtAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 ACCOULYTING POLICIES- continued Taxation Th¢ charity is exempt from tax on its charitable a¢tivtties. Fund ae¢oullting Unrestrirted funds ean be used in accordance with the charitable obje¢tiv¢$ at thc di5cr¢tion of the trustees. Rostri¢tsd furtd8 ollly b6 u1 foT pa¢18T TestTi¢t¢d purwge8 within the objects of the Chlty. Restiictions arise WI1 specified by th¢ donor or when funds are raI&d for particular T¢stricted purN)s. Further explanation of th¢ natyr¢ and puw of cxh fund is included in the notes to the fuwici81 ststements. DONA TIONS 31.3.24 Total fund$ 31.3.23 Totsl fimd$ Unrestrictd Restricted funds funds Donation5 Gift Aid 92,OS8 3A141 327959 420,017 36,141 241.292 32.049 128.199 327959 456,158 273,341 INV&STMENT INCOME 31.3.24 Total funds 31.3.23 Tota] funds Unrestricted Restricted funds funds Deposit account ititerest 553 GRANIS PAYABLE 31.3.24 31.3.23 Charitable Activitieg 353W2 170.SI3 Pa8e 8 continued...
MAJLIS AFALAll TRUST (UK) NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 IARCH 2024 GRANTS PAYABLE- continued Th¢ total gtants paid to individuals thlring the y¢ar was as follows.. 31.3.24 31.3.23 Mosquesl CommuDity Centres Constrnctio Rohinghya Qurbani Watcr PtL)j¢¢ts FId Relief Housing Flood Relief FAlucational Grants Turkey EaTthquakn Medical Aid 54,4 3.545 000 8.140 l34.6 66.430 io.(K 12.1 139,482 61,400 6.000 353,682 170.515 SUPPORT COSTS Governanc Management Finan¢e Totals Suppon cost Charitabl¢ AGtiwitics 1,133 23328 20(Kl 1,133 265 28,028 TRUSTEES, REMUNERATION AND BENEFIIS Key Management Personnel The tTUStees' rA)n5idcr themselves to be the K¢>. Management PeTsonn¢l Trustees, expenses 31.3.24 31.3.23 Tnut¢¢J' eXn8 256 Page 9 rA)ntinued...
MAJLISAbFALAH TRUST (UK) NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 INDEPENDENT EXAMTNERS FEES 31.3.2024 31J.2023 Ind¢p¢ndent Examiners Fees £20 £2,600 INVESTMENT PROPERTY FAIR VALUE At l April 2023 and 31 March 2024 332,CKK NET BOOK VALUE At 31 March 2024 332,{ At 31 March 2023 332.(X DEBTORS: AMOUNIS FALLING DUE W]THIN ONE YEAR 31.3.24 31.3.23 Other debtors 21,7S8 10. CREDITORS: AMOUNTS FALLING DUE THIN ONE YEAR 31.3.24 31.3.23 A¢cru¢d cxpcns¢s 11. ANALYSIS OF NET A&SETS BETWEEN FUNDS 31J.24 Totsl funds 31.3.23 UnrestTiCted Restricted fund fund funds Inv¢Btsn¢nts Current assets Current liabilities 332,(rtKI 66812 332,IKK 405W5 (20(Kl) 332.000 331.008 (2.600) 339N43 336,643 398112 735.OS5 660,408 Page 10 rThtinued...
MAJLtS AL-FALAH TRUST (UK) NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 12. MOVEMENT IN FUNDS Net movement in funds At 3113/24 At 114123 Unrestricted funds Generai fund 23626 99017 336ffj43 Restrictsd fuDds Resuctrd Fund 423J82 (25,170) 398012 TOTAL FUNDS 74,647 735,055 Net mov¢m¢nt in fvDds. included in the aLx)ve ate a8 follows.. Incoming Res¢& Movernent res(Tce8 expended in funds Unrestrieted fuDdJ Gcneral nd 128,199 128J82) 9917 Restritted funds Resticted Fund 328J12 (353,682) (23,170) TOTAL FUNDS 456,711 {382,() 74ffj47 Comp•ritiv¢$ for movement io fundo Net movement in fund5 At 3113123 At 114122 Unrestricted fuDdi General fimd 259.482 {22.656) 236.826 Restricted funds Resticted Fund 332,0(Kl 91,582 423,582 TOTAL FUNDS 591,482 68.926 660,408 Pagell continued...
MAJLIS AbFALAH TRUST (UK) NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2024 12. MOVEMENT IN FUNDS- continued CompaT*iv¢ net movement in fill, included in th¢ ar¢ as follows: Incoming Resources Movement resourc¢5 expended in funds Unrestricted fwids General fimd Jl,428 {34.084) (22,656) Restritted funds Rcstictsd Fund 262,097 (170.515) 91,582 TOTAL FUIYDS 273.525 {204.599) 68,926 Re$tri¢t¢d Fwidj AJ At 31st M•r¢h 2024 31J2024 (£) 31J.2023 (£) Inv¢stsn¢nt Property 332,(KKI 332,IXKI 6Q412 91.582 Total 398,412 423¥2 13. RELATED PARTY DISCLOSURES Th¢r¢ wer¢ no related kmrty transacttons for th¢ ycaT ended 31 Marth 2024. 14. CHANGE li¥ LEGAL STRUCTURE As outlined from paragraph 27.14 of th¢ SORP, Majlis Al Fajah Trnst (previously rcgistcred under chwitv numb¢r 1135864), has re8lStered rtself a8 a Chantsble Incorrated Organi]0 (CIO) under a new Chlty nurnr 1202336 on the 15th March 2023. The entity is now known as Majils Al Falah Trust {UK) Mhich sLirtcd tradin8 a5 from 1st Apr 2023. The ¢harrtablc obj'ectives remain wichang and all assets and lbIlitieS were tskcn over by th¢ trust. The ¢urr¢nt yeaes figure rcprcstnt the mergd fi8ures for the w rnded 31st March 2024. Th¢ ornparatsve fi8ures late to the old charity. Page 12
MAJLIS AbFALAH TRUST (UK) DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 31.3.24 31.3.23 INCOME AND ENtX)WMENIS Donations Donations Gift Aid 420,017 36,141 241,292 32.049 456,158 273,341 Investment income Deposit a¢Unt Iiiterest 184 Totat incoming rejourees 456,711 273,525 EXPEIYDITURE Ch#rit*bl¢ o¢tivities Tntstees, expenses Donations P.d 354 353h82 256 170.515 354036 170,771 Support ¢osts Managtm¢nt Jnsurance Advertisin8 Travelling 703 293 1,383 l.l33 1086 Finanee Bank cl)ar8es 544 Governffjnce coses PoslaBe and sfationery tndependent Examincr Fees W¢bsitr Professional Fees AGM and Evcnt Costs 466 1450 3,315 23.752 1.215 535S 5,250 11,930 26,630 31.198 Total resources expended 382,(KA 204.599 Net incorne 74,647 68,926 This page does not form part of the statutory financlal statements Page 13