Charity number: 290849 ## **ANJUMAN-E-JA'FARIYYA** **Accounts and Trustees report FOR THE YEAR ENDED 30/09/2021** ## **Prepared By:** CBS Accountants Chartered Accountant Unit 17, Orbital 25 Business Park Dwight Road Watford Hertfordfhire WD17 9DA **ANJUMAN-E-JA'FARIYYA** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 30/09/2021** ## **TRUSTEES** Azhar Shah (President) Ali Raza Shah (Vice President) Kamran Shah (Secreterary General) Saqlain Shabbir (Assisstant Secretary General) Shabbir H Shah (Treasurer) Imran Hussain (Assisstant Treasurer) Mohsin Shah (EC Member) Arshad H Shah (Trustee) Raza Hussain Jessa (Trustee) Munawar Shah (Trustee) Rafiq Shah (Trustee) Sajjad Arshad (Trustee) ## **REGISTERED OFFICE** AL-Zahra Centre 81 Fearnley Street Watford WD18 0RD ## **CHARITY NUMBER** 290849 ## **BANKERS** Natwest, Allied Irish Bank ## **ACCOUNTANTS** CBS Accountants Chartered Accountant Unit 17, Orbital 25 Business Park Dwight Road Watford Hertfordfhire WD17 9DA page 1 ## **ANJUMAN-E-JA'FARIYYA** ## **ACCOUNTS** **FOR THE YEAR ENDED 30/09/2021** ## **CONTENTS** ||Page| |---|---| |Report of the Trustees|3| |Independent Examiner's Statement|4| |Statement of Financial Activities|5| |Balance Sheet|6| |Notes to the Accounts|7 to 0
1| |Detailed Statement of Financial Activities|11| page 2 ## **ANJUMAN-E-JA’FARIYYA** **TRUSTEES' REPORT FOR THE YEAR ENDED 30/09/2021** ## **CHARITY OBJECTIVES** The advancement of the religion of Islam in accordance with the tenets of the Shia Ithna -Ashari faith (which expression means the laws and rules of the Holy Quran. ## **FINANCIAL REVIEW** The charity had net incoming resources in the year of £70,210 (2020: £30,465) resulting in a total funds carried forward of £1,678,585 (2020: £1,608,375). ## **ASSET COVER FOR FUNDS** Note 5 sets out an analysis of the assets attributable to the various funds and these assets are sufficient to meet the charity's Commission. ## **STRUCTURE GOVERNANCE AND MANAGEMENT** Anjuman-e-Ja'Fariyya is registered with the Charity Commission (290849) and constituted by the deed of trust. The charity is managed by eight trustees who meet at regular intervals to assess progress. The trustees have assessed the major risks to which the charity is exposed and are satisfied that the systems are in place to mitigate exposure to the major risks. The Trustees present their annual reports and independently examined accounts for the year ending 30 September 2021. ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to: - **i. Select suitable accounting policies and then apply them consistently.** - **ii. Observe the methods and principles of the Charities SORP.** - **iii. Make judgements and estimates that are reasonable and prudent.** - **iv. State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and** - **v. 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 which 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 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud andother irregularities. ## **This report was approved by the Board of Trustees on 27/03/2023** **----- Start of picture text -----**
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Azhar Shah (President) Trustee Page 3 **ANJUMAN-E-JA'FARIYYA** ## **INDEPENDENT EXAMINER'S STATEMENT** ## **FOR THE YEAR ENDED 30/09/2021** I report on the accounts of the charity for the year ended 30/09/2021 The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under Charities Act 2011 and that an independent examination is needed. It is my responsibility to examine the accounts under Charities Act 2011 - follow the procedures laid down in the general Directions given by the Charity Commission under the Act - state whether particular matters have come to my attention. ## **BASIS OF INDEPENDENT EXAMINERS 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 you as 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 EXAMINERS STATEMENT** In connection with my examination, no matter has come to my attention: Which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the 1993 Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act. have not been met ................................. 27/03/2023 CBS Accountants Unit 17, Orbital 25 Business Park Dwight Road Watford Hertfordfhire WD17 9DA 01923750950 page 4 **ANJUMAN-E-JA'FARIYYA** ## **Statement of Financial Activities for the year ended 30/09/2021** |**Income**
Income from generated funds
Income from Investments
Income from charitable activities
Other Income
**Total Income and endowments**
**Expenses**
Costs of generating funds
Expenditure on Charitable activities
**Total Expenses**
**Net gains on investments**
**Net Income**
**Gains/(losses) on revaluation of fixed assests**
**Net movement in funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestricted**
**funds**
**£**
64,014
100,375
4,755
**169,144**
98,934
**98,934**
**70,210**
**70,210**
1,608,375
**1,678,585**|**Restricted**
**funds**
**£**
-
-
-
**-**
-
**-**
**-**
**-**
-
**-**|**2021**
**Total**
**£**
64,014
100,375
4,755
**169,144**
98,934
**98,934**
**70,210**
**70,210**
1,608,375
**1,678,585**|_2020_
_Total_
_£_
_55,556_
_67,189_
_1,600_| |---|---|---|---|---| |||||_124,345_| |||||_93,880_| |||||_93,880_| |||||_30,465_| |||||_30,465_
_1,577,910_| |||||_1,608,375_| This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities page 5 ## **ANJUMAN-E-JA'FARIYYA** |**BALANCE SHEET AT 30/09/2021**
**Notes**
**FIXED ASSETS**
Tangible assets
3
**CURRENT ASSETS**
Debtors (amounts falling due within one year)
4
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
5
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL AND RESERVES**
**Unrestricted funds**
**7**
General fund|13,094
207,828
220,922
960|**2021**
**£**
1,458,623
219,962
1,678,585
1,678,585
1,678,585|_5,068_
_145,644_
_150,712_
_960_|_2020_
_£_
_1,458,623_
_149,752_| |---|---|---|---|---| |||||_1,608,375_| |||||_1,608,375_| |||||_1,608,375_| ## **Approved by the board of trustees on 27/03/2023 and signed on their behalf by** ............................. Azhar Shah ( President ) Trustee page 6 **ANJUMAN-E-JA'FARIYYA** **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30/09/2021** ## **1. ACCOUNTING POLICIES** ## **1a. Basis Of Accounting** The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **1b. 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. ## **1c. Resources Expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **1d. Allocation And Apportionment Of Costs** All costs relate to the single activity of the charitable company and are recognised accordingly. ## **1e. 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 particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects. ## **. Incoming resources** All incoming resources are included in the statement of financial activities when the charity is entitled to the income and amount can be qualified with reasonable accuracy.Income from investments is included in the year in which it is receivable. page 7 **ANJUMAN-E-JA'FARIYYA** ## **2. EMPLOYEES** |Average number of employees
**3. TANGIBLE FIXED ASSETS**
**Cost**
At 01/10/2020
At 30/09/2021
**Depreciation**
At 30/09/2021
**Net Book Amounts**
At 30/09/2021
At 30/09/2020
**4. DEBTORS**
Amounts falling due within one year:
Trade debtors|**Land**
**And**
**Buildings**
**£**
1,392,211
1,392,211
-
1,392,211
1,392,211|**Fixtures**
**and**
**Fittings**
**£**
50,585||**2021**
**No.**
1
**Equipment**
**£**
15,827
15,827
-
15,827
15,827
**2021**
**£**
13,094
13,094|_2020_
**No.**
_1_
**Total**
**£**
1,458,623| |---|---|---|---|---|---| |||50,585|||1,458,623| |||-|||-| |||50,585|||1,458,623| |||50,585|||1,458,623| ||||||_2020_
_£_
_5,068_| ||||||_5,068_| ## **5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Other creditors|**2021**
**£**
960
960|_2020_
_£_
_960_| |---|---|---| |||_960_| page 8 **ANJUMAN-E-JA'FARIYYA** ## **6. LIMITED BY GUARANTEE** ## **7. UNRESTRICTED FUNDS** |General fund|**Brought**
**forward**
**£**
1,608,375
1,608,375|**Incoming**
**resources**
**£**
169,144
169,144|**Outgoing**
**resources**
**£**
(98,934)
(98,934)|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
1,678,585| |---|---|---|---|---|---| ||||||1,678,585| ## **8. RESTRICTED FUNDS** |**Brought**
**forward**|**Incoming**
**resources**|**Outgoing**
**resources**|**Transfers**|**Carried**
**forward**| |---|---|---|---|---| |**£**|**£**|**£**|**£**|**£**| page 9 **ANJUMAN-E-JA'FARIYYA** ## **Incoming Resources for the year ended 30/09/2021** |**Incoming resources**
**Incoming resources from generated funds**
**Car park & flat**
Rental income
**Charitable Activity**
Donations & grants
Gift aid donations
**Rental income**
Interest income
**Other Incoming Resources**
Other income|64,014
87,178
13,094
103|**2021**
**£**
64,014
64,014
100,272
103
100,375
4,755
4,755
169,144|_55,556_
_61,842_
_5,068_
_279_|_2020_
_£_
_55,556_
_55,556_
_66,910_
_279_
_67,189_
_1,600_| |---|---|---|---|---| |||||_1,600_| |||||_124,345_| page 10 ## **ANJUMAN-E-JA'FARIYYA** ## **Expenses for the year ended 30/09/2021** |**Expenses**
**Costs of generating funds**
**Charitable Activities**
Travel
Catering and nyaz
Rates
Buliding insurance
Service charge
Heat and light
Cleaning
Repairs and renewals
Salaries
Computer costs
Accountancy fees
Alim fees
Consultancy fees
Printing
Telephone
Subscriptions
Charitable donations
Bank charges and interest
Sundry expenses|**2021**
**£**
384
21,107
3,177
3,600
-
24,803
993
2,787
18,026
9,931
960
-
7,650
-
706
800
3,845
165
-
98,934
98,934|_2020_
_£_
_102_
_16,470_
_2,219_
_3,476_
_663_
_14,003_
_1,149_
_14,791_
_23,580_
_909_
_960_
_6,499_
_3,304_
_184_
_1,078_
_-_
_3,941_
_507_
_45_| |---|---|---| |||_93,880_| |||_93,880_| pagè 11