Reglstered Charlty Number 291768 THE LEAGUE OF BRITISH MUSLIMS- UK REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023 Apex Associates LLP Accountants and Tax Consultants Apex Chambers 58-A Ilford Lane Ilford Essex IGI 2JY
LEAGUE OF BRITISH MUSLIMS. UK Report and a¢tounts Contents Page Charlty information Trustees report & responsibilities Examlner'5 report Statement of Financial Activitie5 Income and Expenditure account Ba13nce sheet Note5 to the accounts 9-11 Detailed Statement of Financial Activities 12
LEAGUE OF BRITISH MUSLIMS- UK Charity Information Trustees Muhammad Ahmad Chaudhrv Mazhar Saleem Munir Ahmed IAppointed in Jun 20211 Namreen Battool (Resigned in July 20221 Mohammed Sohail (Appointed in July 20221 Independent Examiner Aftzb Ahrn3d Khan Apex A55ociate5 LLP Accountènts and Tax Consultants 58-A Ilford Lane Essex IGI 2JY Bankers Lloyds Bank PIC 25 Gresham street London EC2V 7HN Registered office Illord Muslim Community Centre Eton Road, Essex IG22UE Registered charity number 291768
LEAGUE OF BRITISH MUSLIMS
The report of the trustees for the period ended 31 December 2023
Introduction
The trustees present their final report and accounts for the period ended 31 December 2023. The board of trustees are satisfied with the performance of the charity during the year and the position at 31 December 2023 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
Structure, Governance and Management
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW). The governing document of the charity is the constitution establishing the charity. The Governing document is dated 23 March 1985. The trustees are all individuals.
The Charity was established by a charitable constitution on 23[rd] March 1985.
The Trustees who served during the year were:
Muhammad Ahmad Chaudhry Mazhar Saleem Munir Ahmed (Appointed in June 2021) Namreen Battool (Resigned in July 2022) Mohammed Sohail (Appointed in July 2022)
The Trustees are elected and co-opted under the terms of the Constitution.
The management of the Charity is the responsibility of the Trustees; however, the day-to-day project activities are managed by paid staff and volunteers and this year Trustees spent more time to manage the activities, due to the legacy of Covid-19 affects and no paid staff.
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied those systems are in place to mitigate exposure to major risks.
Objectives and Activities
The principal objects of the charity are to advance the religion of `Islam and to advance Islamic Education amongst Muslims residents in England and Wales. The policies adopted in furtherance of these objects are to provide Islamic Education, establish prayer and involve people of all ages on Social, Cultural and Religious activities and to promote faith dialogue activities. Also, there are Karate classes for young people twice a week in the evenings.
To promote tolerance respect for everyone irrespective of their colour, gender, origin or faith.
Achievements and Performance
The Charity continued to provide social, cultural, education, health and religious activities. This has included providing an after-school club and indoor sports facilities for young people. We have continued to organise drop-in centre, advise sessions and have continued to provide information, advice, advocacy and support to other BME organisations and individuals. To improve the quality of life of local residents and reduce stress. We have continued to work with other voluntary and statutory organisations locally and nationally to promote faith and community cohesion on a national level. Facilities are provided 3 days a week for women education & leisure activities.
The charity has continued actively to work with various government Departments and other Statutory Bodies on the issues and policies affecting BME communities particularly on Radicalisation & Extremism and Promoting Faith & Community Cohesion in Great Britain. We have been lobbying Government on various policies changes nationally which affect British Muslims in the UK.
During the year we organised One Faith Conference and two conferences by inviting Leaders and Member of other Faiths. These were well attended. The purpose was to create a cohesive community within Redbridge, allowing communities to work together in partnership, remove any obstacles to resolve differences by peaceful means and in creating and developing understanding of each other and promoting community cohesion & respect for other faiths. Conference participants were local MP, Mayor of Redbridge, leader of the Redbridge council, Deputy high commissioner Pakistan London, Borough Commander of Redbridge Police and other faith leaders.
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Financial Review The Charilywa5 3dver5ely affected bythe Covid a5 they were not able to raise rnany donatlOn5 for variou5 activities or rental income but still man3ged to improve it5 reserves as shown in the 3ccounts due tothe grants received. It 15 the pollcy of the Charity that unrestricted funds whlth have not been des18nated for a 5peiific use Should be rnaintained at a level equivalent to between three- and 5ix-month'5 expenditure. The Trustees consider that re5erve5 at this level will ensure that, in the event of 8 significant drop in funding, they will be able to continue the ch3rily Current activities while consideratlon Is 8iveth to way5 in whlth additlonal funds may be raised. The levèl of reserves ha5 been maintained throughout the year. The Trustees thank all the organisatitrns and individu81s who helped t¢ fund our activities durin8the year. Ourthanks also go to all the volunteerswho dedicated their valuable time and effort to make all ovr activities successful and we thank local buslnesses that donated to the tharlty. Special thanksgc> to Bashir Chaudhry MBE founder af the Charity who is still actively support and gvide the trustees and promotes the charity's work on a national level. Rlsk management The trustees have a duty to Identlfy ènd revlew the r15 to which Ihe charliy Is exposed and to ensure approprlate controls are in place to provide reasonable assurance ag3inst fraud and error. Statement of Trustees, Responsibllltles The Charitles Act require5 the Board of Trustee5 to prepare financial 5tatetnents for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those flnancial 5tateTnents the Board15 required to.. • select suitable accounting policies 4nd then 3pply them con51Stent1v.' makejudgement5 and estimates that are re350nable 3nd prudent., and prep3re the fin3ncial Statements on the 80in¥ concern basis unless it 15 inappropriate ta presume that the charity will continue in business. State whether applicable accounting stand3rd5 and 5t3ternents of recommended practice have been followed, subject to any maierlal departures disclosed and explained in the fin?nci315tstements', The Trustees are also responslble for malntalnlnÉ adequate accountinÉ reeords whlch disclose wlth reasonable accurary at any lime the flnancial posiiion of the charity and which are sufficient to show and explain the chaiiiy's transacrions and enable them to ensure that the financi31 st3tements comply with regulatlOn5 made under the Charitie5 Act. They are a150 responsible for safeguarding the a55et5 of the charlly ènd hence for tèklng reasonable steps for the prevention and detection of fraud and other irregularlties. The trustee5 are a150 re5pon51ble for the contents of the tru5tees' report, and the responslb in relation to the tru5tees' report is limited to ex3rnining the report 3nd en5urin that Incon$15tencleswlth the figures disclosed in the financial statements. v of the Independent examlner ce of the report, there are no Thls report was vedb the board of trustees on dhry MBE
LEAGUE OF BRITISH MUSLIMS- UK IndÈpÈndent Examiner's Report to the trustee5 of the ¢harlty on the accounts of the Charlty for the period ended 31 December 2023 I report on the financial statements of the Charity for the period ended 31 December 2023 which have been prepared in accordance with the Charities Act 2011 and with the Financial RepoitlnÈ Standard for Small@r Entitie5 IFR55EI, effective April 2008, adapted to meet the needs of unincorporated organisations, as Modified by the Statement ol Recommended Practlce for Accounting and Reporting issued by the Charity Corntlli55ioners for England & Wale5, effectlve April 2005 as revised in June 2008. (The SORPI, under the historical cost convention and the accounting policies. RespectTrve respon5ibilitles of trusiees and examlner As described. the Charlty's trustees are responsible for the preparation of the financlal statements. The trustees are satisfied that the 3udit requirernent of Section 14411) of the Charities Act 2011 Itlie Actl doe5 llot apply, and that there is no requirement in the governing document or constitution of the Charity for th@ condUctng of an audit. As a consequence, the trustees have elected that the financial Statements be subject to Independent exarnination. Having sat15fied myself that the charity is not subject to audit. and Is ellgible for independent examination, it is my responsibility to:_ al examine the accounts under section 145 of the Act,. bl to follow the procedures laid down in the General Directions given by the Charity Commission under section 14515llbl of the Act.. and.. cl to state whether particular matter5 have come to my attention. Basls of oplnlon and 50)pe of work undertaken I conducted my examin3tion ir> accordance with the General Directions given by the Charity Commis5ioner5 for England & Wales in relation to the conducting of an independent examination, referred to èbove. An independent examination include5 a rÈview of tho accounting record5 kept by the Charity and of the accounting 5V5tems employed by the Charity and a cornpari50n of the financial statements presented with those record5. It also includes consideration of any unusual items or di5cIosure5 In the fin4nclal 5tBtements, and seeking explanations from you a5 trustees concerning such matters. The purpose of the examination 15 to establish as far as possible that there have been no breache5 of the Charities legislation and that the financial statements comply with the SORP, on a test b2sis, of evidence relev3nt to the amounts and disclosures in the financial statements. The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and Consequently I do not expres5 an audit opinion on the view given by the financial 5taternent5, and in particular, I express no opinion as to whether the financial statements EIVÈ a true and fair view of the affairs of the charityj and my report Is limited to the matters set out in the statement below. I planned and performed my examination 50 as to satlsfy myself that the ¢>bjectives of the independent examination are achieved and before finalising the Teport. l obtain written assurances from the trustees of all material matters.
Independent Examiner's Statement, report and opinion In connection with my examination, no matter ha5 come to my attention in connection with my examination which give5 me reasonable cause to believe that in any material respect the requirements lil to keep accounting records in accordance with section 130 of the Act.. Illl to prepare financial statement5 which accord wlth the accountine records and comply with the accounting requirements of the Act and,. liiil that the financial 5tatement5 be prepared in accordance with the methods and principles Set out in the Staternent of Recommended Practice- Accounting and Reporting by Charltie5 have not been Met., or to whlch, in my opinion, attention should be drawn in my report in order to enable a proper undeK5tandin8 of the accounts to be reached. Aftab Ahm a Khan FMAAT, Art Apex Associates LLP Accountants and Tax Consultants 58-A Ilford Lane Essex IG12JY Date.. 30-03-Qo?I
LEAGUE OF BRITISH MUSLIMS- UK Statement of Financial Activities For The Period Ended 31 December 2023 LAST YEAR Fup UNRESTRtCYED FUNOS TOTAL FUNDS NOTES 2023 2023 2022 Incoming resources Incoming resourcas from gen8rated funds Voluntary income Other Incorning Resources Inler8sI r8ceivable 65.348 65,348 63,602 Total incoming resources 85,363 65,363 Costs of charitable 8clivitias Total resources expended 31.710 31.710 27,269 Nel incoming resources before transfers between funds 33,853 33,653 36,334 Total funds brought fonNard Total Funds carried forward 33,653 33,653
LEAGUE OF BRITISH MUSLIMS . UK Income and Expenditure Account ForThe Period Ended 31 December 2023 2023 2022 Voluntary income 65,363 63,603 Costs of charitable a¢livilies 131,7101 127,2691 Gross surplus 33.653 36,334 Surplus on ordlnary activities before tax 33,653 36,334 Surplus for Ihe finaneial year 33,653 36,334 Glft Aid Payments Retained surplus for the financial year
LEAGUE OF BRITISH MUSLIMS- UK Balance Slieet as at 31 December 2023 Notes 202J 2022 The assets and liabililles of the charity.. Flxed assets Tangible assets Total fixed assets Current assets Debtors Cash al bank and in hand Total GurrÈrtt assets 726.939 726,939 727.313 727,313 2,107 114423 186.530 437 155,842 156,279 Amounts du• within one y8ar Net current assets Total assets le55 Gurrent IlabllltlÈ$ R,187 148,092 875,405 909,058 Net assets including pension asset I liability The funds ol Ihe Gharity.. Unreslricled incorn8 funds Unreslri¢led r8venu8 &cmu1at8d funds 909,058 875 405 909,058 875.405 Total Funds 909,05 875,405 The financial slalemenis were approved by Ihe Board of Trustees Jo -..iJ3.- 2094 signed on ils btthalf by.. ashir Chau Trustee
LEAGUE OF BRITISH MUSLIMS- UK NOTESTO THE AccouNT5 FOR THE PERIOD ENDED 31 Decèmber 2023 Accounting policles Accountlng tonventlon The financial statement5 3re preparèd on a golng concern basls, under the historical cost convention, and In ccordance with the Financial Reporting.Standard for Smaller Entities leffectlve April 2008. the Charities Act 2011 and the requirement5 of the Staternent ol Recommended Practice. ACcontIng and Reporting by Intomlng Resources All Incomlng rÈsources are included on the Statement of FSnanclal Actlvltles when the charlty is le8allv entitled to the income and the atnount tan be quantlfled with reasonable accuracy. Recognltlon of liabilities Liabilities are rÈcoÈnlsed on the 3ccrual's basis in accordance with normal accounting prlnciples, modified where nÈcÈssary In accordance with the guidance Eiven in the SORP. Taxation A5 a registered charlty, the organisation is exempt from income 3nd ctsrporatlon tax to the extent that its Income and gains are applicable to charitable purposÈs onlv. Fund's strudure policy The charity maintains a general unrestdctÈd fund whlch represents funds which are expendable at the discretion of the trustees in fvrtheiance of the object5 of the charity. Such funds may be held in order to finance both worklng capital and capital investment. Re5trittÈd funds have been provided to the charity for particular purpusÉs, Ènd it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them. A fixed asset fund is maintained which preSentS the written down value of tangible fixed assets, and Is divided into a rÈsrricted fixed asset fund representing the written down value of those assets subject to restrlctions. with the balance being in 3 de£lEnated fund representlng the written down value of those assets free ol re5trictSons, The detailed operation of these funds is described under the accountlnE poIIcy Capital grant5, There is no formal policy of tTansfÈr between funds or on the allocation of funds to designated fund5, Other than th3t descrlbed above. Any other proposed tr8nsfer between funds would be consi¢fered on the p3rtitular tlrtumstances. Winding up or dlssolutlon of the charity If upon winding up or dissolution of the ch3rity there remain any assets, 3fter the satisfaction of all debts and liabilities, the 355ets repie5ented by the accumulated fund shall be transferred to some other charitable body or bodie5 having similar objects to the charity. Revenue Turnover 2023 2022 From ordinary activities From Grants From Interest 65,348 63,602 15 65,363 63,603
LEAGUE OF BRITISH MUSLIMS. UK NOYESYOTHE AccouNTS FOR THE PERIOD ENDED 31 December 2023 4 Staff Costs and Emoluments 2023 2022 Gross Salaries There were no fees or other remuneration paid to the trustee5 There were no employees with emoluments in excess of £60,000 per annum Trustees, Remu*er3tlon Neither the trustees nor any persons connected with them have received any remuneratlon, either In the current year or the prior year. 6 Tanglble funttional fixed assets Freehold Land and buildings Plant And Machinery Ttstal Asset tost. valuatlon or revalued amount At l January 2023 Addltlons 725,445 6,078 731,523 At 31 December 2023 725,445 6,078 731,523 Accumulated depreciation and Impalrmeni provlslons At l January 2023 Charge for the year At 31 December 2023 4,210 374 4.210 374 4,584 4.584 Net book value At 31 Decernber 2023 725,445 1.494 726,939 At 31 December 2022 725,445 1,868 727.313 7 Debtors 2023 2022 Prepayments and accrued Income 2,107 437 2,107 437 8 CrÈdltors= amounts falling due wlthin one year 2023 2022 Accrued expenses Trade creditor5 Net wages payable Taxation and soclal security costs 2,220 256 2,220 4,032 1,935 4.411 1,935 8,187 io
LEAGUE OF BRITISH MUSLIMS- UK NOTESTOTHE AccouNT5 FOR THE PERIOD ENDED 31 December 2023 9 Unrest¥lcted revenue accumulated funds At l JanuÈry 2023 Capltal Introduced Unrestricted revenue lor the financial year 875,405 33.653 At 31 DÈcÈmber 2023 909.058 li
LEAGUE OF BRITISH MUSLIMS - UK Schedule to the Statement of Financial Activities For The Period Ended 31 December 2023 Unre5trlcted Total Funds Funds 2023 2023 Lost Year Funds 2022 In¢oming Resources Voluntsry In¢ome 65.348 65,348 63,602 Total Voluntary Income 65,348 63,602 Other Incoming Resources Grants Inlerest re1vable 15 15 Total Other Incoming Resources Total Incoming Resources 15 65,363 15 65,363 63.603 Costs of generating funds Direcl support cosis Gross wag88 and salari8s - charitable activities Pensions Employerfs Nl staff training and welfare Preml888 Costs.. Rate5, water and SeCe Charges Light and heat Property insuranGe Repairs and renewals 2,525 11.684 2,281 5,796 2,535 11,684 2,281 5,796 22,296 4,322 5,117 481 10,305 20,225 Gen8ral admlnSslralfve expenses.. Telephone 8nd fax Inleresl paidllreceivablel Stationery and printing Bank Charg85 Sundry Travel and subsist8nC8 Write backsldiscount 2,278 2,278 2.516 158 50 487 487 3,976 70 3.976 70 1,500 134 6,821 6.821 4,358 Prolession81 lees in support of charilablt aGtivities D&preatIon & amort15alion Consultancy fe88 Aceounl8ncy fees 374 374 467 2.220 2,594 2,220 2,594 2,220 2,687 Totsl Support costs 31,710 31,710 27,269 Nel incominglloulgoingl resource8 33,653 36,334 12