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2024-03-31-accounts

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

Charity registration number: 272001

The Markazi Jamiat Ahl-e-Hadith Great Britain

Annual Report and Financial Statements

for the Year Ended 31 March 2024

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 3
Statement of Trustees' Responsibilities 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Reference and Administrative Details

Trustees

Mr Iftikhar Ahmed Mr Zaka Ullah Saleem Mr Shouaib Ahmed Principal Office

20 Green Lane Birmingham B9 5DB

Charity Registration Number

272001

Bankers

United National Bank 391-393 Stratford Road Birmingham B11 4JZ Independent Examiner

Nasir Rafiq Dua Governance 123-131 Bradford Street Bradford Court Birmingham B12 0NS

Page 1

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.

Objectives and activities

Objects and aims

The charity's main objective is to advance the Islamic falth. The Trustees frequently review the objectives and activities of the charity to ensure that they provide an overall benefit to the public. In carrying out this review the Trustees have considered the Charity Commission's general guidance on public benefit.

Objectives, strategies and activities

Review of activities

Sirat e Mustaqeem/Straight Path Magazine:

The monthly Urdu magazine Sirat e-Mustaqeem as well as the English Straight Path magazines continued to be printed and distributed during the year.

Islamic Judicial Board:

Providing assistance for Islamic marriages and divorces through the Islamic Judiciary Board.

Affiliated Organisations:

Throughout the year the charity continued to provide help and support to its affiliated bodies, and in some cases this has been financial support by way of short term interest free loans.

Public benefit

The above activities are undertaken to further public benefit.

The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The section cf the report entitled 'Objectives and Activities' sets out the objects and aims of the charity. The trustees have considered this, in conjunctionwith the guidance contained in the Charity Commission's general guidance on public benefit, and have concluded that:

The aims of the charily continue to be charitable.

The work done by the charily gives identifiable benefits to the charitable sector and both directly and indirectly to individuals in need.

The benefits are for the public, not unreasonably restricted in any way.

There is no detriment or harm arising fram the aims or activities.

Financial review

Policy on reserves

The charity's policy is to maintain reserves to cover six months of unrestricted expenditure. The Trustees believe the current levels of liquid reserves are suflicient to meet this objective.

Investment policy and objectives

The charity maintains a property portfolio to generate income and capital growth.

Going concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Structure, governance and management

Nature of governing document

The Markazi Jamiat Ahl-e-Hadith Great Britain is governed by its constitution dated 3rd January 1975 as amended 23rd October 1977 and 20th November 1984.

Page 2

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Trustees' Report

Recruitment and appointment of trustees

New Trustees are elected by the General Advisory Council and appointed for a term of three years.

Induction and training of trustees

New trustees undergo a briefing on their legal obligations under charity law, the content of the constitution, the committee and decision making processes, the business plan and recent financial performance of the charily. New trustees also meet key employees and other trustees. Trustees ars encouraged to attend appropriate external training events where these will facilitate the undertaking of their role,

Organisational structure

The organisation is structured as follows: Chairman Vice Chairman General Secretary Deputy General Secretary Treasurer Deputy Treasurer Secretary for Information/Publications Secretary for Dawah Secretary for Education The Executive Council The General Advisory Council

The General Advisory Council is the main body of the organisation and consisted of 'I58 members in the year. Every three years the council elects from among the members a Chairman, General Secretary and Treasurer who form the principle office bearers as well as the Trustees of the Charity. All three roles are held for a term of three years from the election date.

The Chairman, General Secretary, and Treasurer have constitutional authority to select their deputy's from amongst the members. In addition the Chairman and General Secretary together will select the most suitable candidates for the roles of Secretary for Information/Publications, Secretary for Dawah and Secretary for Education. The Chairman and General Secretary will select a further ten Individuals who In association with alll nine office bearers will form The Executive Council.

Major risks and management of those risks

The Trustees have assessed the major risks to which Iha charity is exposed, In particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

30 January 2025

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Mr Zaka Ullah Saleem Trustee

Page 3

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Independent Examiner's Report to the trustees of The Markazi Jamiat Ahl-e-Hadith Great Britain

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2024 which are set out on pages 6 to 14.

Respective responsibilities of trustees and examiner

As the charity’s trustees of The Markazi Jamiat Ahl-e-Hadith Great Britain 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 The Markazi Jamiat Ahl-e-Hadith Great Britain'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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of The Markazi Jamiat Ahl-e-Hadith Great Britain as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

...................................... Nasir Rafiq ICAEW

Dua Governance 123-131 Bradford Street Bradford Court Birmingham B12 0NS

30 Jan 2025

Date:.............................

Page 5

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Statement of Financial Activities for the Year Ended 31 March 2024

Note Total
Unrestricted funds
Restricted funds
2024
£
£
£
Income and Endowments from:
Donations and legacies
2
30,909
60,010
90,919
Other trading activities
3
26,475
-
26,475
Investment income
4
16,280
-
16,280
Total Income
73,664
60,010
133,674
Expenditure on:
Charitable activities
6
(53,865)
(191,311)
(245,176)
Total Expenditure
(53,865)
(191,311)
(245,176)
Net movement in funds
19,799
(131,301)
(111,502)
Reconciliation of funds
Total funds brought forward
955,824
199,193
1,155,017
Total funds carried forward
18
975,623
67,892
1,043,515
Note (Restated)
Total
Unrestricted funds
Restricted funds
2023
£
£
£
Income and Endowments from:
Donations and legacies
2
127,778
-
127,778
Other trading activities
3
29,385
-
29,385
Investment income
4
12,720
-
12,720
Total Income
169,883
-
169,883
Expenditure on:
Raising funds
5
(5,000)
-
(5,000)
Charitable activities
6
(153,673)
(26,232)
(179,905)
Total Expenditure
(158,673)
(26,232)
(184,905)
Net movement in funds
11,210
(26,232)
(15,022)
Reconciliation of funds
Total funds brought forward
944,614
225,424
1,170,038
Total funds carried forward
18
955,824
199,192
1,155,016

All of the charity's activities derive from continuing operations during the above two periods.

The funds breakdown for 2023 is shown in note 18.

Page 6

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

(Registration number: 272001) Balance Sheet as at 31 March 2024

Note 2024
2023
£
£
Fixed assets
Tangible assets
13
596,985
624,728
Investments
14
290,000
290,000
886,985
914,728
Current assets
Debtors
15
136,415
136,415
Cash at bank and in hand
16
28,713
105,853
165,128
242,268
Creditors: Amounts falling due within oneyear
17
(8,598)
(1,980)
Net currentassets
156,530
240,288
Netassets
1,043,515
1,155,016
Funds of the charity:
Restricted income funds
Restricted funds 67,892
199,192
Unrestricted income funds
Unrestricted funds 975,623
955,824
Total funds
18
1,043,515
1,155,016

30 January 2025 The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

.........................................

Mr Zaka Ullah Saleem Trustee

Page 7

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Notes to the Financial Statements for the Year Ended 31 March 2024

1 Accounting policies

Statement of compliance

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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The Markazi Jamiat Ahl-e-Hadith Great Britain meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Page 8

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Notes to the Financial Statements for the Year Ended 31 March 2024

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Land & Building: 50 Years

Fixtures & Fittings: 15 Years

Investment properties

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 9

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Notes to the Financial Statements for the Year Ended 31 March 2024

Pensions and other post retirement obligations

The charity operates a defined benefit pension scheme.Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation.

The liability recognised in the Balance Sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the reporting date minus the fair value of plan assets. The defined benefit obligation is measured using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future payments by reference to market yields at the reporting date on high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability.

Actuarial gains and losses are charged or credited to other comprehensive income in the period in which they arise.

2 Income from donations and legacies

Unrestricted funds Restricted Total Total
General funds 2024 2023
£ £ £ £
Donations and legacies;
Donations 30,909 60,010 90,919 127,778
30,909 60,010 90,919 127,778

3 Income from other trading activities

3
Income from other trading activities
3
Income from other trading activities
Unrestricted funds
General
£
Total
2024
£
Total
2023
£
Islamic Judiciary Board
26,355
26,355
28,845
Sirat-e-Mustaqeem
120
120
540
26,475
26,475
29,385
4
Investment income
Unrestricted funds
Total
Total
General
£
2024
£
2023
£
Income from rents
16,280
16,280
12,720
5
Expenditure on raising funds
a)
Costs of generating donations and legacies
Total
Total
Note 2024
2023
£
£
Marketing and publicity -
5,000

Page 10

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Notes to the Financial Statements for the Year Ended 31 March 2024

6 Expenditure on charitable activities

Unrestricted funds
Restricted
Total
Total
Note General
funds
2024
2023
£
£
£
£
Charitable Activities 10,989
14,211
25,200
35,008
Depreciation,
amortisation and other
similar costs 27,742
-
27,742
27,742
Grant funding of

activities
-
131,301
131,301
26,232
Staff costs 5,766
31,067
36,833
33,080
Allocated support costs 2,793
14,732
17,525
12,527
Governance costs 6,575
-
6,575
45,316
53,865
191,311
245,176
179,905

7 Analysis of governance and support costs

Governance costs

Governance costs
Unrestricted funds
Total
Total
General
2024
2023
£
£
£
Independent examiner fees
Examination of the financial statements 1,980
1,980
1,980
Legal andprofessional fees 4,595
4,595
43,336
6,575
6,575
45,316

8 Net incoming/outgoing resources

Net outgoing resources for the year include:

Net outgoing resources for the year include:
2024 2023
£ £
Depreciation of fixed assets 27,742 27,742

9 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Page 11

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Notes to the Financial Statements for the Year Ended 31 March 2024

10 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
2024
2023
£
£
Staff costs during the year were:
Wages and salaries 33,895
28,859
Social security costs 1,135
3,223
Pension costs 1,803
998
36,833
33,080

No employee received emoluments of more than £60,000 during the year

11 Independent examiner's remuneration

2024 2023
£ £
Examination of the financial statements 1,980 1,980

12 Taxation

The charity is a registered charity and is therefore exempt from taxation.

13 Tangible fixed assets

13
Tangible fixed assets
Furniture and
Land and buildings
equipment
Total

£

£
£
Cost
At 1 Agda Baxis 2023(Restated) 592,319
238,438
830,757
At 31 March 2024
592,319
238,438
830,757
Depreciation
At 1 Agda Baxis 2023 108,763
97,267
206,030
Charge for theyear 11,846
15,896
27,742
At 31 March 2024
120,609
113,163
233,772
Net book value
At 31 March 2024
471,710
125,275
596,985
At 31 March 2023
483,556
141,171
624,727

Page 12

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Notes to the Financial Statements for the Year Ended 31 March 2024

14
Fixed asset investments
14
Fixed asset investments
14
Fixed asset investments
2024 2023
£ £
Investment properties 290,000 290,000
Investment properties
Investment
properties
£
Cost or Valuation
At 1 April 2023 290,000
Provision
At 31 March 2024
-
Net book value
At 31 March 2024
290,000
At 31 March 2023
290,000
There has been no valuation of investment property by an independent valuer.
15
Debtors
2024 2023
£ £
Trade debtors 136,415 136,415
16
Cash and cash equivalents
2024 2023
£ £
Cash at bank 28,713 105,853
17
Creditors: amounts falling due within one year
2024 2023
£ £
Other creditors (1) -
Accruals 8,599 1,980
8,598 1,980
18
Funds
Balance at 1 April
Incoming
Resources
Balance at 31 March
2023

resources
expended
2024
£
£

£
£
Unrestricted funds
General
955,824
73,664
(53,865)
975,623
Restricted funds
199,193
60,010
(191,311)
67,892
Total funds
1,155,017
133,674
(245,176)
1,043,515
18
Funds
Balance at 1 April Incoming Resources Balance at 31 March
2023 resources expended 2024
£ £ £ £
Unrestricted funds
General 955,824 73,664 (53,865) 975,623
Restricted funds 199,193 60,010 (191,311) 67,892
Total funds 1,155,017 133,674 (245,176) 1,043,515

Page 13

Docusign Envelope ID: 629BAB6C-9207-4C4B-AB4C-FF7961CAA38E

The Markazi Jamiat Ahl-e-Hadith Great Britain

Notes to the Financial Statements for the Year Ended 31 March 2024

Balance at 1 April Incoming Resources Balance at 31 March
2022 resources expended 2023
£ £ £ £
Unrestricted funds
General 944,614 169,883 (158,673) 955,824
Restricted funds 225,424 - (26,232) 199,192
Total funds 1,170,038 169,883 (184,905) 1,155,016

19 Analysis of net assets between funds

19
Analysis of net assets between funds
Unrestricted funds
Total funds
General
Other
2024
£
£
£
Tangible fixed assets 596,985
-
596,985
Fixed asset investments 290,000
-
290,000
Current assets 97,236
67,892
165,128
Current liabilities (8,598)
-
(8,598)
Total net assets
975,623
67,892
1,043,515
Unrestricted funds
Restricted
Total funds
General
funds
2023
£
£
£
Tangible fixed assets 624,728
-
624,728
Fixed asset investments 290,000
-
290,000
Current assets 43,076
199,192
242,268
Current liabilities (1,980)
-
(1,980)
Total net assets
955,824
199,192
1,155,016

Page 14