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. 

2 



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@ condUct￿ng 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 &c￿mu1at8d 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. ACco￿ntIng 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 re￿1vable
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 Se￿Ce 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&pre￿atIon & 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