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2021-03-31-accounts

Charity Registration No. 262392 Company Registration No. 1003214 (England and Wales)

ANJUMAN-UL-MUSLIMEEN LIMITED

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

ANJUMAN-UL-MUSLIMEEN LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

______________

Ibrahim Ameen - (Chairman) Abdul Bari - (Vice Chairman) Imran Rasool - (Secretary) Tanveer Akhtar - (Treasurer)

Trustees Abdul Bari Charity number 262392 Company number 1003214 Registered office 212 Bellingdon Road Chesham Bucks HP5 2NN

ANJUMAN-UL-MUSLIMEEN LIMITED

CONTENTS

Page
Report Including Directors' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 10

ANJUMAN-UL-MUSLIMEEN LIMITED

REPORT INCLUDING DIRECTORS' REPORT

FOR THE YEAR ENDED 31 MARCH 2021

The Trustees presents it’s report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the financial statements and comply with the Anjuman-Ul-Muslimeen's governing documents, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

DIRECTORS/TRUSTEES

The directors/trustees shown below have held office during the whole of the period from 1 April 2020 to the date of this report.

Ibrahim Ameen Abdul Bari Imran Rasool Tanveer Akhtar

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is a company limited by guarantee, incorporated on 24 February 1971. It is governed by its Memorandum and Articles of Association and controlled by the Board of Trustees.

Prospective new trustees are sought from the muslim community. When a vacancy on the Board of Trustees occurs it is filled following an election of duly nominated candidates.

OBJECTS AND PRINCIPAL ACTIVITY

The principal objective of the Charity for which the company is established are to promote various educational and religious activities, e.g. Teaching of Holy Quran, five times/Friday prayers, Ramadan facilities and the upkeep of a Mosque.

ACHIEVEMENTS AND PERFORMANCE

A summary of the main achievements of the charity during the year in furtherance of its charitable objectives for the public benefit is

FINANCIAL REVIEW

The financial results for the year are set out in the financial statements attached to this report.

ANJUMAN-UL-MUSLIMEEN LIMITED

REPORT INCLUDING DIRECTORS' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

RESERVES POLICY

The Unrestricted Funds, except for those invested in tangible fixed assets, are the free reserves of the charity. The trustees have determined that in order to maintain the level of services provided in the year to March 2021 a balance of Unrestricted Funds of approximately £50,000 should be maintained. The trustees feel that this will provide sufficient funds to continue the current activities of the charity in the event of a significant reduction in funding, enabling replacement funding to be sought and cost reduction measures to be implemented.

RISK MANAGEMENT

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen those risks.

PUBLIC BENEFIT

The trustees consider that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission.

STATEMENT OF DIRECTORS'/TRUSTEES’ RESPONSIBILITIES

The directors/trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing those financial statements, the directors are required to

The directors/trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies regime.

ON BEHALF OF THE BOARD:

............................................................................ Ibrahim Ameen (Chairman and Director/Trustee)

Date .............................................

____________ - 2 -

ANJUMAN-UL-MUSLIMEEN LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ANJUMAN-UL-MUSLIMEEN LIMITED

FOR THE YEAR ENDED 31 MARCH 2021

We report to the Trustees on our examination of the financial statements of Anjuman-Ul-Muslimeen Limited for the year ended 31 March 2021.

Responsibilities and basis of report

As the Trustees of the Anjuman-Ul-Muslimeen Limited (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied ourself that the financial statements of the Anjuman-Ul-Muslimmeen are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, We report in respect of our examination of the Anjuman-Ul-Muslimeen Limited financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

We confirm that we are qualified to undertake the examination because we are a member of Chartered Certified Accountants, which is one of the listed bodies.

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

We 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.

Kaiser Nouman Nathan LLP 57 Alfred Street Sparkbrook Birmingham B12 8JP

Tel: 0121 622 1369 Fax: 0121 622 3069

31 January 2022

ANJUMAN-UL-MUSLIMEEN LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2021

INCOME AND EXPENDITURE
INCOMING RESOURCES:
INCOMING RESOURCES FROM
GENERATED FUNDS
Voluntary Income
JRS Grant
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Governance Costs
Charitable Activities
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES
FUNDS AT 1 APRIL 2020
FUNDS AT 31 MARCH 2021		 Notes
2
7
8		 Unrestricted
Funds
£
719,693
-
______
719,693
_____
106,514
-
______
106,514
______
613,179
1,503,763
_______
2,116,942
============		 Restricted
2021
2020
Funds
£
£
£
5,820
725,513
120,902
17,581
17,581
-
____
______
______
23,401
743,094 120,902
___
_____
_____
-
106,514
110,337
5,820
5,820
9,766
___
______
______
5,820
112,334 120,103
__
______
______
17,581
630,760 799
-
1,503,763
1,502,857
_____
_______
_______
17,581
2,134,523
1,503,656
==========
===========
===========
_


_
=

Continuing Operations

Income and operating surplus derive wholly from continuing operations.

Total Recognised Gains and Losses

The company has no recognised surplus or deficits other than the net incoming resources for the above financial year.

Historical cost Profits and Losses

There is no difference between the results disclosed in the Statement of Financial Activities and the results calculated on a historical cost basis.

The notes on pages 6-10 form part of these accounts .

ANJUMAN-UL-MUSLIMEEN LIMITED

BALANCE SHEET AS AT 31 MARCH 2021

Notes Notes 2021 2021 2020
£ £ £ £
FIXED ASSETS
Tangible Assets 3 1,541,877 1,332,105
CURRENT ASSETS
Debtors and Prepayments 4 2,257 2,132
Cash at Bank and in Hand 1,371,837 174,663
_____ _____
1,374,094 176,795
CREDITORS
Amounts falling due within one year 4 ( 781,448) ( 5,244)
______ ______
NET CURRENT ASSETS/ (LIABILITIES) 592,646 171,551
____ ____
___ __
NET ASSETS 5 2,134,523 1,503,656
======== =========
CAPITAL AND RESERVES
Unrestricted Funds 2,134,523 1,503,656
======== =========

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

Approved by the Directors on and signed on their behalf by:

Ibrahim Ameen Tanveer Akhtar

The notes on pages 6-10 form part of these accounts

ANJUMAN-UL-MUSLIMEEN LIMITED

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Anjuman-Ul-Muslimeen Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 212 Bellingdon Road, Chesham, Bucks, HP5 2NN

1.1 Accounting convention

The financial statements have been prepared in accordance with the Anjuman-UlMuslimeen Limited’s [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Anjuman-Ul-Muslimeen. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees has a reasonable expectation that the Anjuman-Ul-Muslimeen Limited has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Anjuman-Ul-Muslimeen.

ANJUMAN-UL-MUSLIMEEN LIMITED

NOTES TO THE ACCOUNTS (CONTINUED)

YEAR ENDED 31 MARCH 2021

1 Accounting Policies

Continued……

1.4 Income

Income is recognised when the Anjuman-Ul-Muslimeen is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Anjuman-Ul-Muslimeen has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the BWA has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is included in the financial statements on an accruals basis.

1.6 Depreciation

Freehold land is not depreciated. All other tangible fixed assets are depreciated as shown below.

Depreciation is provided to write off the cost less residual values of all fixed assets over their expected useful economic lives as follows:

Freehold Buildings – New Building – 1% on Straight Line basis

The construction of New Building is in final stage of completion and its expected useful life is over 100 years. It is to be depreciated at 1% on straight line basis over its expected useful life of 100 years.

____________ - 7 -

ANJUMAN-UL-MUSLIMEEN LIMITED

NOTES TO THE ACCOUNTS (CONTINUED)

YEAR ENDED 31 MARCH 2021

2. GOVERNANCE COSTS
Light and Heat
Printing and Stationery
Repairs and Maintenance
Salaries, Social Security Costs and Expenses
Insurance
Telephone
Depreciation
Bank Charges
Professional Fees
Alarm Maintenance
Equipment Hire
Water
Pension
Accountancy
Bookkeeping
Sundry
_

3. TANGIBLE ASSETS
Freehold
Properties
£
COST
At 1 April 2020
1,665,472
Additional cost during the year
228,000
_______
At 31 March 2021
1,893,472
___
DEPRECIATION
At 1 April 2020
349,056
Charge for the year
18,935
_______
At 31 March 2021
367,991
______
NET BOOK VALUE
At 31 March 2021
1,525,481
=============
At 31 March 2020
1,316,416
=============		 2021
2020
£
£
7,665
7,895
-
-
5,828
15,207
59,410
57,120
3,422
3,776
1,710
1,526
21,828
18,040
25
13
2,087
1,485
1,110
1,731
-
-
1,136
2,069
658
1,475
1,100
-
385
-
150
-
_
_
_____
106,514
110,337
==========
==========
Fixtures Fittings
and Equipment
Total
£
£
48,279
1,713,751
3,600
231,600
____
_______
51,879
1,945,351
____
________
32,590
381,646
2,893
21,828
___
______
35,483
403,474
___
______
16,396
1,541,877
=========
============
15,689
1,332,105
=========
============

_

The trustees have confirmed the value of the properties to be at £1,900,000.

ANJUMAN-UL-MUSLIMEEN LIMITED

NOTES TO THE ACCOUNTS (CONTINUED)

YEAR ENDED 31 MARCH 2021

4. CREDITORS AND DEBTORS 2021 2020
£ £
CREDITORS
Accruals and Deferred Income 52 567
PAYE & NI 2,267 1,924
Pension Payable 128 129
Loans (interest free) 774,500 -
Wages Costs 4,501 2,624
__ _____
781,448 5,244
========== ==========
DEBTORS 2021 2020
£ £
Sundry Debtors 2,257 2,132
========== ==========
5. ACCUMULATED FUNDS 2021 2020
£ £
Opening Unrestricted Fund 1,503,763 1,502,857
Surplus/(Deficit) for the year 630,760
906
_______ _______
Closing Unrestricted Fund 2,328,023 1,503,763
============= =============

6. GUARANTEE

6. GUARANTEE GUARANTEE
The company is limited by guarantee and does not have a share capital. The liability
of the Council Members is limited to £1 each.
7. CHARITABLE ACTIVITIES 2021 2020
£ £
Al-Mustafa Welfare 4,345 2,136
My Charity Box 475 -
Peer Kamran Shah 1,000 -
Muslim Hands - 5,630
Dar-Ul-Jamia Naemia - 1,000
Al-Karim - 1,000
_____ _____
_____ _____
5,820 9,766
========= =========

ANJUMAN-UL-MUSLIMEEN LIMITED

NOTES TO THE ACCOUNTS (CONTINUED)

YEAR ENDED 31 MARCH 2021

8. OPERATING (DEFICIT) / SURPLUS
2021
The operating (deficit) / surplus is stated after charging:
£
Depreciation – owned assets
21,828
==========
Directors’ remuneration and benefits
-
==========
9. ANALYSIS OF ASSETS BETWEEN FUNDS 2021
Restricted funds
Unrestricted
funds
£
£
Tangible fixed assets
-
1,541,877
Net current assets
-
786,039
_____
__
-
2,327,916
==========
============		 2020
£
17,933
==========
-
==========
2020
Unrestricted
funds
£
1,323,652
180,111
__
1,503,763
============

ANJUMAN-UL-MUSLIMEEN LIMITED

ANALYSIS OF INCOME AND EXPENDITURE DISCLOSED

YEAR ENDED 31 MARCH 2021

INCOME 2021 2020
£ £
Donations and Subscriptions 725,513 120,902
HMRC JRS Grant 17,581 -
======= =======
EXPENDITURE 2021 2020
£ £
Light and Heat 7,665 7,895
Printing and Stationery - -
Repairs and Maintenance 5,828 15,207
Salaries, Social Security Costs and Expenses 59,410 57,120
Pension 658 1,475
Insurance 3,422 3,776
Telephone 1,710 1,526
Depreciation 21,828 18,040
Professional Fees 2,087 -
Bookkeeping 385 385
Accountancy 1,100 1,100
Alarm Maintenance 1,110 1,731
Water Rates 1,136 2,069
Bank Charges 25 13
Equipment Hire - -
Sundry 150 -
Al-Mustafa Welfare 4,345 2,136
My Charity Box 475 -
Peer Kamran Shah 1,000 -
Muslim Hands - 5,630
Dar-Ul-Jamia Naemia - 1,000
Al-Karam - 1,000
___ ___
112,334 120,103
========= =========