Registered charity number: 272508
## Dawoodi Bohra Welfare Society in Great Britain
Report of the Trustees and Financial Statements For the year ended 31 March 2025
Doc ID: 466f2caa3431cfb96d5518dff7dfee95d72f66a5
Dawoodi Bohra Welfare Society in Great Britain Trustees’ annual report for the year ended 31 March 2025
## **Reference and administration information**
## **Name**
Dawoodi Bohra Welfare Society in Great Britain
## **Charity number**
272508
## **Registered office**
19 Dene Hollow Birmingham B13 0EG
## **Trustees**
The trustees who served during the period and up to the date of this report were as follows:
Imtiaz Dungarwalla Tariq Kapasi (Appointed 28/9/2025) Shamma Vanat Huma Kapasi (Appointed 28/9/2025) Yunus Luqmani (Appointed 28/9/2025) Imtiaz Sulemanji Aquil Rajabali (Retired 28/9/2025) Javed Kapadia (Retired 28/9/2025)
## **Key management personnel**
The key management personnel are the trustees
## **Independent Examiner**
Patrick Morrello ACA
Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS
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Doc ID: 466f2caa3431cfb96d5518dff7dfee95d72f66a5
## Dawoodi Bohra Welfare Society in Great Britain Trustees’ annual report for the year ended 31 March 2025
The Trustees present their report and the audited financial statements for the year ended 31 March 2025.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Objectives and activities**
The objects of the charity are the promotion of the Dawoodi Bohra faith, the relief of poverty and sickness, and the advancement of education in accordance with Islamic principles.
## **Structure, Governance and Management**
The Dawoodi Bohra Welfare Society In Great Britain is an unincorporated association governed by its Rules adopted in 1976 and subsequently amended. The trustees are responsible for the overall governance, strategic direction and financial management of the charity.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in notes to the accounts.
## **Achievements and public benefit**
During the year ended 31 March 2025, the charity continued to provide welfare, educational, religious and community support. The trustees have had due regard to the Charity Commission’s guidance on public benefit.
## **Financial review**
The charity remained financially stable during the year. Income was applied towards charitable activities and essential running costs.
## **Reserves policy**
The board believes there are sufficient funds available for the ongoing operational costs of the charity.
## **Related party transactions**
The trustees confirm that there were no other related party transactions requiring disclosure during the year apart from those disclosed in the financial statements.
## **Plans for the Future**
The trustees intend to continue supporting welfare needs, strengthen educational activities, and maintain strong governance, transparency and compliance.
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Dawoodi Bohra Welfare Society in Great Britain Trustees’ annual report for the year ended 31 March 2025
## **Statement of responsibilities of the trustees**
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).
Trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice 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 Charity. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
30 / 01 / 2026
Imtiaz Sulemanji
Trustee
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## **Report to the trustees of Dawoodi Bohra Welfare Society in Great Britian**
I report on the accounts of the charity for the year ended 31/03/2025.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any 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 accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS
30 / 01 / 2026
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## **Dawoodi Bohra Welfare Society in GB**
## **Statement of Financial Activities including Revenue Account for the year ended 31 March 2025**
|Unrestricted
funds
Note
£
**Income from:**
Donations and legacies
3
54,361
Income from other trading activities
4
7,831
Investment income
5
47,178
**Total income**
**109,370**
**Expenditure on:**
Charitable activities
6
77,483
**Total expenditure**
**77,483**
**31,887**
Transfer between funds
-
**Net movement in funds for the year**
**31,887**
**Reconciliation of funds**
Total funds brought forward
510,568
**Total funds carried forward**
**542,455**
**Net income/(expenditure) for the year**|Restricted
funds
£
-
-
-
**-**
-
**-**
**-**
-
**-**
7,000
**7,000**|Total funds
2025
£
54,361
7,831
47,178
**109,370**
_77,483_
**77,483**
**31,887**
-
**31,887**
517,568
**549,455**|_Unrestricted_
_funds_
_£_
_60,523_
_47,288_
**_107,811_**
_98,750_
**_98,750_**
**_9,061_**
_-_
**_9,061_**
_501,507_
**_510,568_**|_Restricted_
_funds_
_£_
_-_
_-_
**_-_**
_-_
**_-_**
**_-_**
_-_
**_-_**
_7,000_
**_7,000_**|_Total funds_
_2024_
_£_
_60,523_
_47,288_
**_107,811_**
_98,750_
**_98,750_**
**_9,061_**
_-_
**_9,061_**
_508,507_
**_517,568_**|
|---|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## **Dawoodi Bohra Welfare Society in GB Company Number**
## **Balance sheet as at 31 March 2025**
**----- Start of picture text -----**
Note 2025 2024
£ £ £ £
Fixed assets
Tangible assets 13 22,117 10,291
Total fixed assets 22,117 10,291
Current assets
Cash at bank and in hand 533,803 507,277
Total current assets 533,803 507,277
Liabilities
Creditors: amounts falling
due in less than one year 12 (6,465) -
Net current assets 527,338 507,277
Total assets less current liabilities 549,455 517,568
Net assets 549,455 517,568
The funds of the charity:
Restricted income funds 7,000 7,000
Unrestricted income funds 498,869 510,569
Unrestricted designated funds 43,586 -
Total charity funds 549,455 517,569
**----- End of picture text -----**
The notes on pages 7 to 16 form part of these accounts.
30 / 01 / 2026 Approved by the trustees on ....................... and signed on their behalf by:
Imtiaz Sulemanji, Trustee
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**Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025**
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
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) issued in October 2019 - (Charities SORP (FRS 102), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Dawoodi Bohra Welfare Society in GB meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
-
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
## **b Judgments and estimates**
The trustees have made no key judgments which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## **c Preparation of the accounts on a going concern basis**
The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
## **d Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
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**Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **e Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **f Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **g Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **h Allocation of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.
## **i Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## **j Tangible fixed assets**
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
Leasehold property 25% straight line Equipment 25% straight line
## **k Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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**Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **l Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **m Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **n Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **o Donated goods and services**
Donated items are not included in the financial statements until they are sold or distributed on the basis that it is considered impractical to measure the fair value of donated goods.
The value recognised is the estimated value to the charity of the service or goods received.
## **2 Legal status of the charity**
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
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## **Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **3 Income from donations and legacies**
|Donation income
Gift Aid
**Income from other trading activities**
Hire Income
Gain on disposal of assets
Other Income
**Investment Income**
Rents received
Bank interest|Unrestricted
£
50,141
4,220
54,361
Unrestricted
£
1,445
1,778
4,608
_7,831_
Unrestricted
£
42,588
4,590
_47,178_|Restricted
£
-
-
-
Restricted
£
-
-
_-_
Restricted
£
-
-
_-_|Total 2025
£
50,141
4,220
54,361
Total 2025
£
1,445
1,778
4,608
_7,831_
Total 2025
£
42,588
4,590
_47,178_|_Unrestricted_
_£_
_48,457_
_12,066_
60,523
_Unrestricted_
_£_
_-_
_-_
_-_
_-_
_Unrestricted_
_£_
_43,556_
_3,732_
_47,288_|_Restricted_
_£_
_-_
_-_
_-_
_Restricted_
_£_
_-_
_-_
_-_
_-_
_Restricted_
_£_
_-_
_-_
_-_|_Total 2024_
_£_
_48,457_
_12,066_
_60,523_
_Total 2024_
_£_
_-_
_-_
_-_
_-_
_Total 2024_
_£_
_43,556_
_3,732_
_47,288_|
|---|---|---|---|---|---|---|
## **4 Income from other trading activities**
## **5 Investment Income**
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## **Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
|**6**
**Analysis of expenditure**
**Charitable activities**
Depreciation
Direct Costs
Donation expenses
Equipment
Hall hire
Management fees
Printing & Stationery
Rent & Rates
Repairs and Maintenance
Utilities
Support costs (see below)
Governance costs (see below)
**7**
**Analysis of governance and support costs**
**Support costs**
Advertising
Bank charges
Insurance
IT Costs
Other expenditure
Subscriptions
**Governance costs**
Accountancy Fees
Board costs|2025
£
3,097
24,705
4,131
130
218
1,200
1,035
7,132
3,928
10,702
19,665
1,540
77,483
1,469
125
5,003
1,793
11,240
35
19,665
1,140
400
1,540|_2024_
_£_
18,483
27,108
325
216
2,128
1,200
-
21,850
13,279
8,302
5,423
436
_98,750_
16
144
4,361
1,486
36
(620)
_5,423_
-
436
436|
|---|---|---|
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## **Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **8 Net income/(expenditure) for the year**
|This is stated after charging/(crediting):|2025|_2024_|
|---|---|---|
||£|_£_|
|Depreciation|3,097|18,483|
|Independent examiner's fee (excl VAT)|150|_-_|
|Independent examiner's fee - other costs (excl VAT)|800|_-_|
## **9 Staff costs**
The average monthly number of staff employed during the period was Nli (2024: Nil).
## **10 Trustee remuneration and expenses, and related party transactions**
No trustee or person closely related or connected with them received any remuneration during the year (2024: Nil)
Imtiaz Dungarwalla, a Trustee, is also a trustee of 1986 Bohra Reformist Trust. Dawoodi Bohra Welfare Society in Great Britain paid £2,290 (2024: £13,815) in rent payments to 1986 Bohra Reformist Trust.
There were no donations from related parties which are outside the normal course of business and no restricted donations from related parties. (2024: £Nil)
## **11 Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **12 Creditors: amounts falling due within one year**
|Accruals and deferred income|2025
£
6,465
6,465|_2024_
_£_
_-_
_-_|
|---|---|---|
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## **Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **13 Fixed assets: tangible assets**
|**Cost**
Additions
Disposals
**Depreciation**
Charge for the year
Disposals
**Net book value**
_At 31 March 2024_
At 1 April 2024
At 31 March 2025
At 1 April 2024
At 31 March 2025
At 31 March 2025|£
9,234
9,310
(3,930)
14,614
-
-
-
-
14,614
_9,234_
Freehold
Property|£
72,157
7,599
-
79,756
72,157
1,900
-
74,057
5,699
_-_
Leasehold
Imrpovements|£
10,812
4,786
(2,842)
12,756
9,755
1,197
-
10,952
1,804
_1,057_
Equipment|£
92,203
21,695
(6,772)
107,126
81,912
3,097
85,009
22,117
10,291
Total|
|---|---|---|---|---|
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**Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **14 Analysis of movements in restricted funds**
## **Current reporting period**
||Balance||||||Balance at|
|---|---|---|---|---|---|---|---|
||at 1 April||||||31 March|
||2024|Income|||Expenditure|Transfers|2025|
||£||£||£|£|£|
|Renovation work|7,000||-||-|-|7,000|
|Total|7,000||-||-|-|7,000|
|**_Previous reporting period_**||||||||
|Renovation work|_Balance_
_at 1_
_April_
_2023_
_£_
_7,000_|_Income_
_£_
_-_||_Expenditure_
_£_
_-_||_Transfers_
_£_
_-_
_-_|_Balance at_
_31 March_
_2024_
_£_
_7,000_|
|Total|_7,000_||_-_||_-_|_-_|_7,000_|
|**Name of**
**restricted fund**|**Description,**|**nature and**||**purposes of the fund**||||
|Renovation work|Monies received in relation to the refurbishment of property.|||||||
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## **Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **15 Analysis of movement in unrestricted funds**
## **Current period**
|**_Prior period_**
_General fund_
_Total general funds_
_Total unrestricted funds_
Total unrestricted funds
General fund
**Total general funds**
**Designated Funds:**
Movie Night
Property Renovation
Ladies group
**Total designated funds**|Balance at
1 April
2024
£
510,569
**510,569**
-
-
-
**-**
**510,569**
_Balance at_
_1 April_
_2023_
_£_
_501,508_
_501,508_
_501,508_|Income
Expenditure
£
£
109,370
(77,484)
**109,370**
**(77,484)**
-
-
-
-
-
-
**-**
**-**
**109,370**
**(77,484)**
_Income_
_Expenditure_
_£_
_£_
_107,811_
_(98,750)_
_107,811_
_(98,750)_
_107,811_
_(98,750)_|Transfers
£
(43,586)
**(43,586)**
286
43,150
150
**43,586**
**-**
_Transfers_
_£_
_-_
_-_
_-_|Balance at
31 March
2025
£
498,869
**498,869**
286
43,150
150
**43,586**
**542,455**
_Balance at_
_31 March_
_2024_
_£_
_510,569_
_510,569_
_510,569_|
|---|---|---|---|---|
## **Name of**
**unrestricted fund Description, nature and purposes of the fund** General fund The free reserves after allowing for all designated funds Movie Night Monies received in regards to Movie Night Property Renovation Monies held aside in regards to the Leicester renovation project. Ladies group Monies held aside in regards to the Ladies Group
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**Dawoodi Bohra Welfare Society in GB**
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **16 Analysis of net assets between funds**
## **Current reporting period**
|Tangible fixed assets
Net current assets/(liabilities)
Total
**_Previous reporting period_**
_Tangible fixed assets_
_Net current assets/(liabilities)_
_Total_|General
fund
£
22,117
476,752
498,869
_General_
_fund_
_£_
_10,291_
_500,278_
_510,569_|Designated
funds
£
-
43,586
43,586
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
7,000
7,000
_Restricted_
_funds_
_£_
_-_
_7,000_
_7,000_|Total
£
22,117
527,338
549,455
_Total_
_£_
_10,291_
_507,278_
_517,569_|
|---|---|---|---|---|
## **17 Operating lease commitments**
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:
**----- Start of picture text -----**
Property
2025 2024
£ £
Less than one year 2,250 2,250
One to five years 9,000 -
Over five years 16,875 -
Total 28,125 2,250
**----- End of picture text -----**
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