Reglstered Charlty Number 291768 THE LEAGUE OF BRITISH MUSLIMS- UK REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 Apex Associates LLP Accountants and Tax Consultants Apex Chambers 58-A Ilford Lane Ilford Essex IGI 2JY LEAGUE OF BRITISH MUSLIMS- UK Report and accounts Contents Pa8e Charity information Trustees report & responsibilities Examiner's report Statetnent of Financial Activities Income and Experiditure account Balance sheet Notes to the accounts 9-11 Detailed Statement of Financial Activities 12 LEAGUE OF BRITISH MUSLIMS- UK Charlty Informatlon Trustee5 Bashir Chaudhry (Appolnted 01 March 20241 Saleem Akhtar Munir Ahmed Chaudhrv Muhammad Ahmad Chaudhry (Resigned August 20241 Mazhar Saleem Moh3mmed Sohail Independent Examlner Aftab Ahmad Khan Apex As50ciate5 LLP Accountants and Tax Consultants 58-A Ilford Lane Essex IGI 2JY Bankers Lloyds Bank PIC 25 Gresham Street London EC2V 7HN Reglstered office Ilford Muslim Community Centre Eton Road, Essex IGI 2UE Reglstered chality number 291768 LEAGUE OF BRITISH MUSLIMS The report of the tru5tee5 for the period ended 31 December 2024 Introduction The trustees present rheSr flnal repoii and account5 for the pÈriod ended 31 December 2Q24. The board of trusree5 are sÈtisfSed with the performance of the charity during the year and the position 3t 31 December 2024 and consider thai the charity is ill a strong position to continue its activities durinE the cominE year, and thai thÈ charity's as5et5 are adequate to Structu¥e, Goveinance 4n(t Management The charity is re8lstered in En8land & Wales with the Charity Commission in England & Wales ICCEWI. The governinE document of the Charity is the constirurion establishing the charity. The Governln8 docutnent 15 dated 23 March 1985. The The Charity was e5tsbli5hed by 4 charitable con5tiiuiion on 23rd March 1985. The Trustees who served during the year were-. 8ashlr Chaudhry IAppointed 01 Mèrch 20241 Saleem Akhtar Munir Ahmed Ch?udhry Muhammad Ahmad Chaudhrv Malhar Saleem Mohammed Sohail IRe5isned August 20241 The Trusiees ère elected and to-opted under the terms of the Cor15titution. The management of the Charity is the responsibility of the Trusiees,. however. the day-to-day project activitie5 are managed by paid slaff and volunteers, and this year Trustees spent more time to rnanage the activitie5, due to the legacy of Cowid-19 affeit5 and no paid staff. The Trusrees have assessed the mèlor rlsks to whlch the charity IS 2XP05ed and are sat￿fIed those systems are in place ta mitigate exp05ure to major risk5. OblettlVe5 and Attivitles The prlnclpal objects of the charSty ale to advance the religion Df 'lslam and to 3dvance151arnic Education 3mong5t Muslims resldent5 in England and Wales. ThE policie5 adDPted in furtherance of these objects are to provide Islamic Education, e5t3bli5h prayer and involve people of all 3ge5 on Social, Cultural and Religiou5 aciivities and to promote falth dialogue activities. Also, there 3re Karate classes for young people Iwice a week In Ihe eveninES. To promote toler3nce respectfor everyane irrespective of thelr colour, gender, orLqln or faith. Achie¥ement$ and Performance The Charity continued to provide social, cultural, educatlon, health and rellelous attivities. This has intluded providlng an aftèr-school club ènd induar sports facilitie5 for youn8 people. We h3ve continued to org8nise drop-in centre, advise 5e55ions and h3ve continued to provide information. advice. advocacy and support to other BME organisations and individuals. To improvÈ the quality of life of local residents and reduce stress. WÈ have continued to work with other voluntary and statutory organisation5 local￿ ani5 n3tlDnally to promote faith and community cohesion on a natK)nal level. Facllities are provided 3 days è week for women educailon & lelsure actlvllSes. The charity has continued actively to work with other statutory Bodie5 On the i55ue5 and policies 3ffecting BME communities partitularly on Radicalisation & ExtrÈmi5m and Promoting Faith & Community Cohesion in Great Britain. We thve been lobbying Government on variovs policies changes nationally whSch èffect ￿lt1$h Muslims in the UK. Ouring the year we organi5ed One Faith Conference and two conferences by Inv4ting Leaders and MÈmbÈr of trther Faiths. These were well attended. The purpose was to creatP 8 iohe5ive cotntnunity within Redbridge, allowing comrnunitie5 to work together in partnership. rernove any obst3cles to re501ve differences by peaceful mea115 and in creating and developing undersranding of each other 8nd promotlnÉ communltycohesSon & respect for other faiths. Financlal Review The Charitywa$ adversely affected by the Covid as they were not able to raise many donations forv3rious activities or rental income but still managed to improve it5 reserves 35 shown in the accounts due to the trijstees and volunteers. It is thE policy Df the Charlty that unre5trictEd fund5 which have not been designated for a specific use should be maintained at a level eqvivalent to between 12 fnOnth5 expenditure. The Tru5tee5 COn51der that reserves èt this level will ensure that, in given lo ways in which additional funds may be raised. The level of re5eNes I￿5 been maintained ihroughout the year. The Trustee5 thank all the organisations and individua15 who helped to fund our activitie5 during the year. Ourthank5 also go to all the volunteers who dedlcated thelr valuable tSme and effort to make 311 our activities successful and we thank local bu5ine55e5 that donated lo the charity. Special thanks go io sashir Chaudhry M8E founder of the Charily who is still aclively support and guide the Iruslees and promote5 the charlty's work on 8 national level. Rlsk management The trustees have a duty to identify and review the risks to which the charity is exwsed and to ensure appropri3tÈ controls are in place to provide reasonable assurance aÉainsi fraud and errgr. Statemeni of Trustee5' Responslbllltle$ The CharitiÈs Act requires the Board of Trustees to prepare fin3ncial st3tement5 for each financial ypar which 8ive a true and fair view of the state Df affairs trf the tharlty as at thè end of the flnancl81 year and of rhe surplus or deficir of ihe £hariry. In preparing those financial 5taternent5 the Board 15 required to.. • select sultable accounting pollcles and then apply them consistently. make judgements and estlmates that are reasonable and prudeni,. and rppare the financial statpments on the going concern basis unle55 it is inappropriate to presurne that the chaiity will continue in bu5inp55. state whether applicable ac¢ouTrting stsnd3rds and 5t3ternents of recommended practice have been followed, subject to any material departures disclosed and explèined in the financial siatements. The Trustees 3re also responsible for maintainin8 adequate èccountlng records whlch dlsclose wlth reasonable accuracy at any time the financial posltlon of the charity and whSch are sufficient ro show and explain the Charity's transadions and enable them to ensure that the financial st3tement5 comply with regulations made under the CharitiÈ5 Act. ThÈy are also respnnsible for Safeguarding the a55et5 of the charity and hencE for takin8 reasonable 5tep5 for the prevenlion and detE¢lSon The trustees are 31so responsible for the contents of the trustees. report. and the responsibility ol the independent examiner in relatlon to the trustees. report is limited to examining thp. report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financi31 statements. This report was approved by the board of trustees on 31 October 2025. Mr Bashirchaudhry MB TrustÈÈ LEAGUÉ OF BRITISH MUSLIMS- UK Independent Examitter's Report to the trustees of the charlty vn the accounts of the Charityfor the perlod ended 31 December 2024 I report on the financial statements of the Charity for the period ended 31 Decembei 2024 which have been prepared in accordance with the Charities Act 2011 and with tlie Financial Reportlng Standard lor Smaller Entities IFRS5EI, ellective April 2008, adapted to meet the need5 of unincorporated organisations. a5 Modified by the Statement of Recommended Practice for Accounting and Reportine issued by the Charity Commis5ioner5 lor England & Wales, effective April 2005 as revised in June 2008. (The SORPI, under thè historical cost convention and the accountlng poli£ie5. Re5pectlve responsibilities of trustee5 and examlner As descrlbed. the Charity'5 trustees are Tespon5ible lor the preparation of the financial statements. The trust&es are satisfied that the audit requirement of Section 14411) of the Charities Act 2011 (the Act) doÈs not apply, and that there is no requirement in the EovÈrning document or constitution of the Charity for the conducting of an audit. Consequently. thE trustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the charity is not subject to audit, and is eligible lor independent examination, It Ss my responsibility to'.- al examine the accounts under section 145 of the Act., bl to follow the procedures laid down in the General Direction5 given by the Charity Cornrnission under section 14515llbl of the Act,. and,, cl to state whether particular matters have come to my attention. Basls of opinion and scope of work undertaken I conducted my ex3mination in 3ccordance with the General Directions given by the Charity Commissioners for Eng12nd & Wales in relation to the conducting of an independent examination. referred to above. An independent exatnination includes a review of the accounting records kept by the Charity and of the accounting syst&ms employed by the Charity and a comparison of the financial staremenis presented with those records. 1t also includes consideratlon of any unusual items or disclosures in the financial statements and seeking explanations from ytsu as trustee5 concerning such matters. The purpose of the eKamination 15 to Establish as far as p055ible that there have been no breaches of the Charities legislation and that the financlal statements comply with the SORP, on a test basls, of evldence relevant to the amounts and di5closure5 in the financial Staternents. The procedures undertaken do not provlde 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 alsdit tests or enquiries, and consequently I do not express an audit opinion on the view given by the linBn¢ial statements, and in particular, I expre55 no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, nd my report Is limited to the matters set out in the statetnent below. I planned and performed my examination to satisfy myself that the obj&ctives of the independent examination are achieved and before linalisinE the report, l obtain written èssurances from the trustees of all material Matters. Independent Examiner's Statement. report and opinion In connÈ¢tion with my exafflination, no matter has corne to my attention In connection with my examination which gives me re350nablE cause to believe that in any m3terial respectthe requiretnent5 lil to keep accounting rpcords in accordance with section 130 of the Act.. lill to prepère financial statements whith attord wlth the èicountinB reiords and comply with the accountln8 requlretnents Df the Aci and., lili) that the financlal statements be prepared in accordance with the methods and principles set out In the Statement of Recominended Pra¢tlce-ActounllnE and RepDfiinE by Charitles have not bÈen met.. or to whl¢h, ifi my opiniDn. attention should be drawn in my repuri in order to enable a praper under5tandln8 of the accounts to be reached. 111 JL- Aftab Ahmad Kh3 FMAAT, A Apex Associ3res LLP Accountant5 and Tax Consultants 58_A Ilford Lane Ilford E55e¥ IGI 2JY Date 21 OLkaUil LaL LEAGUE OF BRITISH MUSLIMS- UK Statement of Flnanclal Activities For Thè Pèrlod Endèd 31 Dècèmbèr 2024 UNRESTRKTED FUNDS TOTAL FUMOS YEAR FUNDY NOTES 2024 2U24 202J Incoming resources InGominy rÈsourcÈs from generated funds Voluntary incotne Other Incoming R8sourc8s Interest Feceivable 75.507 75.507 65,348 2.019 2,019 Toial incoming resources 77.526 77,52fj 65,363 Costs of chaiilable activities Total resources expended 36.143 36,143 36.143 36.143 31.710 Net incomin9 resources before transfers between funds 41,383 41,383 33,653 Totsl funds brought forward Total Funds carried fonNard 41,3B3 LEAGUE OF BRITISH MUSLIMS- UK Income and Expenditure Account For The Period Ended 31 December 2024 2024 2023 Voluntary income 77,526 65.363 Costs of charitable aCtpiit18S 136,1431 Gross surplus 41,383 33,653 Surplus on ordinary actlvities befor8 tax 41.383 33,6S3 Surplus for th8 lin8nc4al y88r 41,383 33.653 Gift Aid Psyments Retalned surplu8 for the linancial yoar 41.383 33,653 LEAGUE OF BRITISH MUSLIMS- UK Balance Sheet as at 31 Detèmbèr 2Q24 Noies 2024 2023 The asÈ818 and Ilabi11118s of the charity.. Fixed assets Tangible assels Total fixed assets Currtrnt assfrts Debtors Cash al bank and In hand Total current assets 727,913 727.913 726.939 726.939 L107 184.423 18&530 224.837 ??6.998 Amounts due within one year Net current ass&ts Total asse& less curr@nt118bllltle$ 4.470 222.528 950.441 909.058 Net assets including pension ass&t I liabilty The funds oflhe ch8rity'. UnrÈsirictÈd incomtr funds Unreslricled revenue accuTlluL4led funds 950.441 Y09.OiX 95Q441 909.05¥ Total Fund5 950.441 9.058 The financial statements were approved by the B081d of Trustees signed on its behalf by.. Mr Bashir Chaudhry MBE- Trustee LEAGUE OF BRITISH MUSLIMS- UK NOTES TOTTrtE AccouNTS FOR THE PERIOD ENOÉD 31 December 2024 Accounttng policies Accounting convention The financial statements are prepared on a eoine concern basis, under the historical cost convention, and in accordance with the Financial Reportiiig Standard for Smaller Entities leffeitive April 2008, thÈ CharitiÈs Act 2011 and rhe requirements of Ihe Statemeni of Recommended Pr3ciice. Accounting and Reporting by Charitie5. Incomlng Resources All Incoming rÈsourtÈs are included on the Statement of Financi31 Activities when the charitv Is legallv entitled to the income and the arnount can be quantified with reasonable accuracy. Recognition of liabilities Lièbilities are recognised Dn the accrual's basis in accordance with normal accounting principles, tnodified where nece55ary in accordancÈ with the guldante giv@n in the SORP. Taxation As a registered charityi the orEatiisatlOn 15 Èxempt froffl incomÈ and corporatlon tax to the extent that its income and gains are applicable to charitable pufposes only. Fund's structure policy The charlty maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the object5 of the charity. Such funds may be held in order to finance both working capital and capital investment. Restricted fiJnd5 have been provlded to the charity for particular purposes, and it is the policy of the board of trustee5 to carefully monitor the application of those funds In accordance wilh the restriciions placed upon them. A fixed asset fund is tnaintainÈd which rÈprÈsÈnts the wrltten down value of tanglble fSxed assets, an(t i8 divided into a restricted fixed asset fund representing the written down value ol those 4sset5 subject to restrictioTrs, with the balance being in a designated fund iepre5enting thÈ written down value of those asset5 free of restrictions. The detalled operatlon of these funds is described under the accounting policv Capital grants. There is no formal policy ol transfer between fund5 or on the allocHtlon of funds to designated funds, other than that described above. Any other proposed transfer between funds would be considered on the particular circumstances. Winding up or di5501ution of the chayltv If upon winding up or dissolution of the charity there remain any assets, after the sat15faction of all debt5 and liabllltlÈs, the assers represenied by the accumulared fund shall be transferred to Some other ch3rit3blÈ body or bodles having similar objects to the charily. 3 Revenue Turnover 2024 2023 From ordinary activities From Grants From Interest 75,507 65,348 2.019 77.526 15 65,363 LEAGUE OF BRITISH MUSLIMS- UK NOTESTO THE AccouNTS FOR THE PERIOD ENDEO 31 December 2024 4 StHfl C05t5 Hnd Emolument5 2024 2023 Gross Salaries There were no fees or other remuneration paid to the trustees There were no employees with etnolument5 in exce55 of £60,000 per annurn Trustee5' Remuneration Neither the trustees nor any persons connected with them have rÈteivÈd 3ny remuner3tion, either in the current year or the prior year. T3nElble Fixed Assets Freehold Building5 P13nt and achinery Ftrxtures and Total Asset cost, valuatlon or revalued amount At I lanttary 2024 Additions At 31 December 2024 725,445 6.078 731,523 1,497 733,020 1,497 1,497 725,445 6,078 Accumulated depreciation and Impalrment pravlslons At l January 2024 Charge for the year 4,583 299 4,583 524 225 At 31 December 2024 4,882 225 5.107 Net book value At 31 December 2024 At 31 Decembèr 2023 725.445 72S,445 J,195 1,494 1,272 727,913 726,939 7. Debtor5 2024 2023 P¥epayments and accrL¢ed Inwme 2.161 2,161 2,J07 2,107 8. Credltor5.' Amounts Falllng Due Wlthln One Year 2024 2023 Accrued expenses Trade creditors Net wages payable TaKation and soclal sÈcuritv 4,470 2,220 Z56 1,935 4,411 4,470 io LEAGUE OF BRITISH MUSLIMS- UK NoTE5TOTHE AccouNTS FOR THE PERIOD ENDED 31 December 2024 Unrestrlcted revenue atcumuloted funds At l January 2024 Capital introduced Unrestricted revenue for the financial year 909.058 41,383 At 31 Decefnber 2024 950.441 li LEAGUE OF BRITISH MUSLIMS- UK Schedule to the Statement of Flnanclal Actlvltles ForThe Period Ended 31 December 2024 Unrestrl¢ted Total Funds Funds 2024 2024 Last Year Funds 2023 Incomino Resources Voluntary Income 75,507 75.507 65,348 Total Voluntary Income 75,507 75,507 65.348 Other Incoming Resources Gfanls Interest receivable 2.019 2,019 15 Total Other Incoming ResourGes Total Incoming Resources 2,019 77,526 2,019 77,526 85,363 Costs of generating funds Direcl support ¢ost8 Gross waoes and salaries- chaii18ble actimties Pensions Employerfs Nl Staff training and we￿are Premises Costs.. Ra18s, water and s8rvice charges Light and heat Properly insurance Repairs and renew815 1,600 17.512 4.061 2.960 1,600 17,512 4,061 2,960 2,535 11,684 2.281 5,796 22,296 General adTninislralive expenses.. Telephone and fax Inte￿$1 paid11￿ceiVable> Stationery and printing Bank Charges Sundry Travel and subsislen¢$ Write b2cksldis¢ounl 3,661 3,661 2,278 1,159 2.415 1,159 2,415 487 3.978 70 7,235 7,235 6,821 Professlonal fees In support of Ch&r5￿ble actwlllfrs D8preciation & arnoithsation Consultsncy fees Accountancy fe8S 524 524 374 2,250 2,774 2,250 2,774 2.220 2,594 Total Support o)sts 36,143 36,143 31.710 N81 incominglloutgoingl r8sour¢8s 41,383 33.653 12