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2023-03-31-accounts

Charity registration number: 292697

Hazrat Sultan Bahu Trust

Annual Report and Financial Statements for the Year Ended 31 March 2023

Hazrat Sultan Bahu Trust

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 10
Statement of Trustees' Responsibilities 11
Independent Auditors' Report 12 to 13
Statement of Financial Activities 14
Balance Sheet 15
Cash Flow Statement 16
Notes to the Financial Statements 17 to 28

Hazrat Sultan Bahu Trust

Reference and Administrative Details

Trustees

Registered Office

Charity Registration Number

Bankers

Auditor

Sultan Niaz-ul-Hassan Sultan Fiaz-ul-Hassan Mr Mohammed Zain Sultan Mr Ghulam Rasool Mr Mohammad Hassnain Sultan Usman Rauf (appointed 4 April 2022) Ali Akbar (appointed 4 April 2022)

17-21 Ombersley Road Balsall Heath Birmingham West Midlands B12 8UR 292697 HSBC Bank plc 34 Poplar Road Solihull West Midlands B91 3AF Shareef & Co Chartered Accountants & Statutory Auditors 18-22 Stoney Lane Yardley Birmingham B25 8YP

Page 1

Hazrat Sultan Bahu Trust

Trustees' Report

The trustees present the annual report together with the financial statements and auditors' report of the charity for the year ended 31 March 2023.

Objectives and activities

Objectives, strategies and activities

The principle objectives of The Charity are to advance the Islamic religion in accordance with the teachings of the Holy Qur'an and the practice of the Prophet Muhammad (Peace Be Upon Him), to further the spiritual and moral mission of Hazrat Sultan Bahu (RA), to promote the health, wellbeing, education, development and training of people of all ages in the United Kingdom, relieve poverty and aid victims of natural disasters in Pakistan and other developing countries.

In accordance with the objectives the activities undertaken vary and encompass all the above.

Education and development opportunities are provided to children and adults; in addition to Arabic and Islamic studies, English and Maths are also offered. A number of events are held throughout the year to celebrate key events of the Islamic Calendar and to celebrate the life of the Prophet Muhammad (Peace Be Upon Him) and of Hazrat Sultan Bahu (RA).

Facilities for worship are also provided and the charity is committed to engaging its users in a well-rounded understanding of the faith based on principles of peaceful and harmonious co-existence.

Page 2

Hazrat Sultan Bahu Trust

Trustees' Report

Fundraising disclosures

The Charity strives to adhere to relevant statutory regulations including the Data Protection Act (2018) and the Charities Act (2011). We are continually revising our policies and procedures as we grow and to keep up to date with changes in legislation and regulations.

We are registered with the Fundraising Regulator and have developed our procedures to comply with the Code of Fundraising Practice. HSBT is also a member of the Institute of Fundraising and our fundraising activities are legal, transparent, honest and respectful.

Our fundraising teams utilise a number of different approaches, which include the following:

Fundraising activities are carried out by our own staff, volunteers, partners and professional fundraisers.

Code of Fundraising Practice

During the year we reviewed our compliance with the Fundraising Regulator’s Code of Fundraising Practice. We plan to subject ourselves to an internal audit of compliance. We have internal policies which staff must adhere to with regards to due diligence and speaker checks for fundraising events.

General Data Protection Regulation (GDPR)

From September 2017 we have provided training to all staff and GDPR training is ongoing for new staff and volunteers. We have Data Protection Policy and Privacy Statements.

Protection of Vulnerable People

The Charity abides by the Fundraising Regulator’s Code of Fundraising Practice and ensures our staff and volunteers are fully briefed about the code on conduct with regard to the protection of vulnerable people. Before any external facing fundraising activity is undertaken, we brief staff and volunteers on best practice and make them aware of the need to identify, respect, support and protect vulnerable people.

Complaints Handling

For instances where we do not meet the high standards, we set ourselves, we have a complaints policy in place. A complaint can be submitted to us either in person, by telephone, email or online via our website contact form. Complaints are dealt with in accordance with the process laid down in the policy and reported to the Fundraising Regulator through the annual return.

Public Benefit

The section of this report above entitled ‘Objectives and activities’ sets out the objectives and aims of The Charity. The Achievements and performance below discusses on how public benefit was achieved during the period.

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Grant Making Policies

The Charity makes grant to its partner charity in Pakistan to further its objectives to advance the Islamic religion in accordance with the teachings of the Holy Qur'an and the practice of the Prophet Muhammad (Peace Be Upon Him), to further the spiritual and moral mission of Hazrat Sultan Bahu (RA). The Charity funds many educational projects of the partner charity.

Page 3

Hazrat Sultan Bahu Trust Trustees. Report Page 4

Hazrat Sultan Bahu Trust

Trustees' Report

The Dedicated Hands of Service: Volunteer Contributions at Hazrat Sultan Bahu Trust

The spirit of Hazrat Sultan Bahu's teachings finds vibrant expression in the tireless efforts of our dedicated volunteers. These selfless individuals form the backbone of the Hazrat Sultan Bahu Trust, their contributions shaping the lives of countless individuals across diverse initiatives.

Unwavering Support on Multiple Fronts:

Our volunteers' work encompasses a broad spectrum, reflecting the multifaceted nature of the Trust's endeavors. From education and healthcare to community development and environmental awareness, their presence is felt in every corner of our mission.

• Education: In our evening madrassas, volunteers act as mentors and tutors, enriching the learning experience for students. They organize educational workshops, literacy drives, and cultural programs, fostering a love for knowledge and cultural heritage.

• Community Development: Our volunteers are instrumental in organizing food distribution drives, clothing dona-tions, and financial assistance programs for the underprivileged. They actively participate in cleanliness drives, and disaster relief efforts, strengthening the social fabric of the community.

• Environmental Awareness: Through educational campaigns, tree-planting drives, and waste management initia-tives, our volunteers champion environmental causes. They inspire sustainable practices and encourage re-sponsible usage of resources, promoting a harmonious relationship with nature.

Beyond Measurable Impact:

The impact of our volunteers extends far beyond quantifiable measures. They bring warmth, compassion, and a sense of community to every endeavour. Their dedication inspires others to volunteer, creating a ripple effect of positive change. They embody the spirit of Hazrat Sultan Bahu's teachings, serving as role models for selflessness and social responsibility.

Achievements and performance

The charity has continued to achieve its charitable purposes and meet its development targets this year. The process of upgrading systems, procedures and policies to ensure improved service delivery, openness, transparency and accountability has continued over the year and significant milestones have been reached.

The user base of the Charity has continued to grow and we are pleased to have increased user numbers significantly across all of our centres.

Expansion of Network

The Charity is a network of organisations and is constantly expanding and strengthening that network. The Charity has purchased a new property for Branch in Wolverhampton at Wanderers Avenue. The Charity has done a major extension work at Luton and Slough London Branch.

Evening and Weekend Supplementary Education

The charity provides supplementary classes primarily for children between the ages of 6 and 11. The number of children attending these supplementary classes has substantially increased over the last few years and during the last year in the region of four thousand children attended classes throughout the network. Children are offered a broad based and traditional Islamic education based on the Sufi principles of enriching the spiritual state, serving humanity and peaceful co-existence with others.

The Charity is committed to developing users so that they can be upright Muslims and law-abiding citizens that make a valuable contribution to the UK. In addition, supplemental classes are offered in English and Maths to support achievement at school.

Internal assessments are carried out regularly and this has aided in measuring improvement and strategizing to build on the success of the achievements.

Birmingham Qur'an Academy

The Birmingham Qur'an Academy was set up under the auspices of the Charity to provide high quality tuition in the art of the recitation of the Holy Qur'an and in the Arabic Language. In less than a year the academy has grown from a fledgling operation to an Academy with over 600 students. The Charity has supported the Academy in sourcing highly qualified teachers from various countries. The Academy provides tuition regardless of age, background or ability.

The Birmingham Qur’an Academy has hugely invested in its staff and students by providing training to all its staff to deliver their classes online. Their absolute priority was to ensure that these students did not miss out on their education and still had a safe place to communicate with their teachers.

Dars-e-Nizami

The Dars-e-Nizami classes have been running for a number of years at all centres. A number of new students were taken on this year and they were keen to learn both classical and modern texts taught now by both English and Urdu speaking scholars to broaden the student base.

Page 5

Hazrat Sultan Bahu Trust

Trustees' Report

Worship and Islamic Education

The Charity is committed to providing facilities for regular worship and to providing opportunities for its users to develop their knowledge and practice of Islam. It is also committed to bringing to its users a mature, well developed form of British Islam appropriate to the society in which they live and work.

In addition, the Charity runs a programme for the training of Imams and has contributed to the establishment of a fraternity of British Muslim Imams fully conversant with theological aspects of the faith of Islam and with the cultural, socio-political and pluralistic context of Britain.

The Grand Mawlid: Celebrating the Birth of the Prophet Muhammad (Peace Be Upon Him) & The Urs - Annual Celebration of the Life of Hazrat Sultan Bahu (RA)

The Grand Mawlid celebrates the birth of the Prophet Muhammad (Peace Be Upon Him) and is a regular feature of the annual calendar of the Charity. Generally, celebrations and events are held at all of the branches of The Charity, but due to the pandemic we have had to move all of our major gatherings online. These events offer users the opportunity to come together and join in the joyous celebrations and to reflect on the life of the Prophet Muhammad and his legacy to humankind - above all on his message of peaceful co-existence, harmony and striving for good in all aspects of life.

Another series of gatherings held each year is to celebrate the life and teachings of the Sufi Saint and Poet Hazrat Sultan Bahu (ra). Again, these celebrations take place in a number of centres, however due to the pandemic we have had to move all of our major gatherings online. As with all spiritual gatherings, many religious and traditional ceremonies take place.

Each online event hosted international spiritual leaders, notable Islamic Scholars, specialist Qur'an reciters, renowned Nasheed artists and singers. Presentations and addresses were made in English, Arabic, Urdu, Punjabi, Mirpuri and Saraiqi.

In addition, key members of the local community, civic leaders, and councillors drawn from a variety of backgrounds are invited to attend the gatherings online. This aids The Charity in promoting community cohesion and cementing links with other organisations and charities.

Page 6

Hazrat Sultan Bahu Trust

Trustees' Report

Self-Isolation Community Foodbank, Information, Advice & Guidance Centre

Since March 2020 till present, The Charity has provided a Self-Isolation Community Foodbank, Information, Advice & Guidance Centre open to people of all backgrounds or faith. The Charity distributed essential supplies to the most vulnerable during the initial lockdown and continue to support those having to self-isolate and those who are facing financial crisis. The Charity also provided Information, Advice and Guidance (IAG) on all matters concerning the community. The IAG is still running, supporting people from all faiths and backgrounds. Till date there have been more than 2000 people who have benefitted from this service.

Interfaith & Digital Platform

From March 2020 till present, The Charity has benefited in excess of 25 places of worship in Birmingham by supporting interfaith briefing meetings with Birmingham City Council. The Charity have been working with other faiths groups to make sure The Charity are all aware of and following current Government and Public Health guidance to keep all our respective congregations safe from the spread of the virus. During this time, The Charity has also provided Zoom facilities to Birmingham City Council, West Midlands Police and other faith groups by providing them with our Bahu Trust Zoom account facility, this has allowed The Charity for more flexibility to engage with an unlimited number of participants. This was crucial for the success of partners to engage with Mosques and other faith communities in a meaningful way. This also benefited 20 cross faith Organisations in Birmingham.

Mosque Briefings with BCC & Covid-19 Risk Assessment Training

During the start of the pandemic in March 2020 The Charity worked closely with Birmingham City Council to organize Birmingham wide Mosque briefings. Over 100 Mosques benefited from this service. The Charity also provided Covid-19 risk assessment training to 20 mosques. The Charity trained mosques on conducting Covid risk assessments and carried out visits and assessments to review all necessary actions taken.

Emergency Services Masjid Response & NHS support

From March 2020 to present, The Charity has supported our emergency services by providing them with hot meals. The beneficiaries The Charity Balsall Heath Police station, Highgate Fire Station and Queen Elizabeth Hospital. 200 people benefited from this service. In April 2020, The Charity was contacted by Penn Hospital in Wolverhampton who asked for support after hearing about our service. The Charity helped staff across the hospital struggling to purchase items due to panic buying or could those who could just not afford food and toiletries. In total, The Charity was able to help 80 people.

Eid Gifts & Eid For Special Needs Children

During Eid-al Fitr in 2020, The Charity benefited over 2000 households by delivering sanitized Eid gifts of sweets and goodies to all households neighboring the Mosque. Another initiative during Eid 2020 and 2021 was to provide a Special Eid prayer service for families with special needs children. These families normally do not pray Eid Salah in a Mosque, for many it was their first time reading in a Mosque behind the Imam. This has now become a regular fixture for us and incorporate this into our timetable during Eid-al Adha and Eid-al Fitr. This directly benefited 100 people.

V ideo Messaging

From March 2020 till present The Charity reached over 35,000 people when The Charity was commissioned by Pubic Health (Birmingham City Council) to help create a series of animated video messages covering Urdu. Punjabi, Arabic, Bangla and Sylheti languages. This reached out to many minority communities who have been hardest hit throughout the pandemic.

Covid-19 Guidance Officer

From April 2021 till present our Community Guidance Officer have increased the range of accessible information for hard to reach and vulnerable groups within Birmingham. This includes holding events and speaking at community and faith events to give guidance on test and trace and vaccinations. The Charity is Holding weekly surgeries at places of worship so the community can come and receive guidance and literature. The Charity has been working with the local authority on any hotspots in the Birmingham area especially targeting south Asian or Muslim areas. The Community Reassurance Officer has been engaging with health partners to get the most up to date guidance around COVID and use social media to dispel myths in communities. This has benefited over 1000 people.

Gift of Iftar & Ramadan Online

During Ramadan 2020 and 2021, The Charity provided hot Iftar meals to anyone upon request. The Charity wanted to make sure people did not feel forgotten and the normal meal they would have eaten at the Mosque was delivered to their houses. This directly benefited 3500 people and whilst many of these people were Muslims, there were also non-Muslims who benefited from this service. During this time, The Charity was also able to benefit 1000 people by encouraging them to stay home and enjoy Ramadan from home, with live streaming of Taraveeh prayers and other programmes, including a women’s show to stay in touch with our local community. This was also a way of providing the community with some sense of normality through these extremely challenging times.

Organized Community Q&A

In January 2021, The Charity organized numerous online myth buster Q&A sessions on COVID-19 and getting vaccinated, bringing together leaders and medics within the Muslim Community to answer questions from the community. This benefited 2000 people.

Page 7

Hazrat Sultan Bahu Trust

Trustees' Report

Healthy Body Healthy Mind & Interfaith Memorial Service

From November 2020 to November 2021, The Charity’s Kindness Project which is a unique interfaith project supporting people through the grief of loss helped support in excess of 500 people. The Charity continues to support people with funeral arrangements and They have a team of trained volunteer befrienders from all backgrounds and faiths to support anyone in need. During January and February 2021, The Charity also organized online health and fitness sessions upon request of the local community, some of whom were feeling depressed and struggling with their mental health. This helped to get people back on track through exercise sessions led by a local influencer and fitness instructor. This helped 300 people across all faiths. The Charity also organized an online interfaith memorial service for all the NHS staff and local people who had passed away during the Covid-19 pandemic with an audience of 500.

Feed The Homeless

From April 2020 to June 2020, The Charity worked with partners such as the Balsall Heath Church Centre & St Paul’s Development Trust, reaching out to the homeless, providing food provisions and meeting their needs. The Charity was able to support 200 people of all backgrounds.

Covid Faith Forum - The Charity Midlands Police

Our ongoing project in the West Midlands is being Part of the interfaith forum set up by West Midlands Police to inform and advice on the challenges faced by faith groups during the Covid-19 pandemic.

Financial review

During the year HSBT received total income of £2.8m (2022: £2.3m). After incurring expenditure of £2.6m (2022: £2.1m), the net movement in funds was £154k (2022: £212k). The year-end carried forward reserves stood at £5.9m (2022: £5.8m) of which £5.9m (2022: £5.8m) is Unrestricted.

Policy on reserves

The charity reserves are deemed sufficient to cover the support costs for the next year. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Going concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Structure, governance and management

Nature of governing document

The charity is an unincorporated charity, formed under a deed called constitution on 8th September 1985 and amended on 14 April 2007. The charity is registered with the Charities Commission under reference number 292697 on 4th October 1985.

Recruitment and appointment of trustees

The Trustees are appointed by the Board of Trustees and serve for a period of five years after which period they may put themselves forward for re-appointment. The constitution provides for a minimum of 4 Trustees and a maximum of 9 Trustees due for re-appointment in any one year.

Arrangements for setting key management personnel remuneration

The Trustees do not receive any remuneration, and are reimbursed for expenses relating to the charity.

Organisational structure

The charity has a number of branches including those in London, Slough, Nottingham, Blackburn, Luton, Wolverhampton, Hall Green, Leeds and Nelson. The accounts incorporate the financial results from all the branches.

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Hazrat Sultan Bahu Trust

Trustees' Report

Relationships with related parties

Islamic Help

Sultan Fiaz ul Hassan and Sultan Niaz ul Hassan, trustees of HSBT are also trustees of Islamic Help, a registered charity (No.1160490).

Ward End Community College

Sultan Fiaz ul Hassan and Sultan Niaz ul Hassan, trustees of HSBT are also trustees of Ward End Community College, a registered charity (No.1120769).

Sultan Bahu Centre

Sultan Fiaz ul Hassan and Sultan Niaz ul Hassan, trustees of HSBT are also trustees of Sultan Bahu Centre, a registered charity (No.1137312).

Major risks and management of those risks

Cash flow and lack of funds

Poor cash flow and lack of funds can hinder the ability of the Trust to deliver many of its services.

The Trust has embarked on a cost reduction programme. As part of this activity, the Trust has reduced its overheads and its costs associating to broadcastingting.

Financial instruments

Objectives and policies

The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Cash flow risk

The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures. Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Credit risk

The Charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments.The Charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.The Charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance.

Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

Page 9

Hazrat Sultan Bahu Trust

Trustees' Report

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity on 31[st] Jan 2024 and signed on its behalf by:

......................................... Sultan Niaz-ul-Hassan Trustee

Page 10

Hazrat Sultan Bahu Trust

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that 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, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 11

Hazrat Sultan Bahu Trust

Independent Auditor's Report to the Members of Hazrat Sultan Bahu Trust

Opinion

We have audited the financial statements of Hazrat Sultan Bahu Trust (the 'charity') for the year ended 31 March 2023, which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

Page 12

Hazrat Sultan Bahu Trust

Independent Auditor's Report to the Members of Hazrat Sultan Bahu Trust

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 11), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charity trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our work has been undertaken so that we might state to the trustees those matters we are required to state to trustees in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

......................................

Shareef & Co, Statutory Auditors

Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 18-22 Stoney Lane Yardley Birmingham B25 8YP

Date: 31 January 2024

Page 13

Hazrat Sultan Bahu Trust

Statement of Financial Activities for the Year Ended 31 March 2023

Note
Income and Endowments from:
Donations and legacies
2
Other trading activities
3
Total Income
Expenditure on:
Raising funds
4.1
Charitable activities
5
Total Expenditure
Net income/(expenditure)
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
19
Note
Income and Endowments from:
Donations and legacies
2
Other trading activities
3
Total Income
Expenditure on:
Raising funds
4.1
Charitable activities
5
Total Expenditure
Net income/(expenditure)
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
19		 Unrestricted
funds
£
2,434,845
359,015
2,793,860
(33,930)
(2,212,459)
(2,246,389)
547,471
(393,215)
154,256
5,751,371
5,905,627
Unrestricted
funds
£
2,052,179
261,109
2,313,288
(38,664)
(1,987,660)
(2,026,324)
286,964
(60,817)
226,147
5,525,224
5,751,371		 Restricted
funds
£
-
-
-
-
(393,215)
(393,215)
(393,215)
393,215
-
-
-
Restricted
funds
£
-
-
-
-
(75,204)
(75,204)
(75,204)
60,817
(14,387)
14,387
-		 Total
2023
£
2,434,845
359,015
2,793,860
(33,930)
(2,605,674)
(2,639,604)
154,256
-
154,256
5,751,371
5,905,627
Total
2022
£
2,052,179
261,109
2,313,288
(38,664)
(2,062,864)
(2,101,528)
211,760
-
211,760
5,539,611
5,751,371

The funds breakdown for 2019 is shown in note 19.

Page 14

Hazrat Sultan Bahu Trust

(Registration number: 292697) Balance Sheet as at 31 March 2023

(Registration number: 292697)
Balance Sheet as at 31 March 2023
Note
Fixed assets
Tangible assets
13
Investments
14
Current assets
Debtors
15
Cash at bank and in hand
16
Creditors: Amounts falling due within one year
17
Net current liabilities
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
18
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
19		 2023
£
8,685,158
1,852,826
10,537,984
288,825
383,998
672,823
(2,783,443)
(2,110,620)
8,427,364
(2,521,737)
5,905,627
5,905,627
5,905,627		 2022
£
8,936,682
1,852,826
10,789,508
280,969
254,822
535,791
(2,761,126)
(2,225,335)
8,564,173
(2,812,802)
5,751,371
5,751,371
5,751,371

The financial statements on pages 14 to 28 were approved by the trustees, and authorised for issue on 31[st] Jan 2024 and signed on their behalf by:

......................................... Sultan Niaz-ul-Hassan Trustee

Page 15

Hazrat Sultan Bahu Trust

Cash Flow Statement for the Year Ended 31 March 2023

Note
Cash flows from operating activities
Net cash income
Adjustments to cash flows from non-cash items
Depreciation
4
Working capital adjustments
(Increase)/decrease in debtors
15
Increase in creditors
17
Net cash flows from operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
13
Cash flows from financing activities
Repayment of loans and borrowings
17
Repayment of capital element of finance leases and HP contracts
Net cash flows from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March		 2023
£
154,256
275,257
429,513
(7,856)
48,237
469,894
(23,733)
(263,589)
(53,396)
(316,985)
129,176
254,822
383,998		 2022
£
211,760
271,824
483,584
10,542
379,025
873,151
(122,392)
(640,141)
(66,250)
(706,391)
44,368
210,454
254,822

Page 16

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

1 Accounting policies

Statement of compliance

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) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Hazrat Sultan Bahu Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Donated services and facilities

Where services or facilities are provided to the charity as a donation that would normally be purchased from our suppliers, this benefit is included in the financial statements at it's fair value unless it's fair value cannot be realiably measured, then at the cost to the donor or the resale value of goods that are to be sold.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Page 17

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Buildings 50 years - Straight line method Fixtures & Fittings 15 years - Straight line method

Investment properties

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Page 18

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Page 19

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

Debt instruments

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.

(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.

(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).

(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.

(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.

(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).

Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.

Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

Page 20

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

2 Income from donations and legacies

2 Income from donations and legacies
Donations and legacies;
Donations to major appeals
Gift aid reclaimed
Grants, including capital grants;
Government grants
Grants from other charities
Management Services		 Unrestricted
funds
General
£
2,016,883
140,645
-
218,317
59,000
2,434,845		 Total
2023
£
2,016,883
140,645
-
218,317
59,000
2,434,845		 Total
2022
£
1,504,822
61,627
311,845
161,885
12,000
2,052,179

3 Income from other trading activities

Property rental income
Other income from other trading activities		 Unrestricted
funds
General
£
293,449
65,566
359,015		 Total
2023
£
293,449
65,566
359,015		 Total
2022
£
244,910
16,199
261,109

4 Expenditure on raising funds

a) Costs of generating donations and legacies

Donations

Unrestricted
funds
General
£
33,930		 Total
2023
£
33,930		 Total
2022
£
38,664

Page 21

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

5 Expenditure on charitable activities

Faith & Worship
Education		 Activity
undertaken
directly
£
2,018,810
64,620
2,083,430		 Grant funding
of activity
£
-
328,595
328,595		 Activity support
costs
£
193,649
-
193,649		 Total
2023
£
2,212,459
393,215
2,605,674		 Total
2022
£
1,987,660
75,204
2,062,864

£2,212,459 (2022 - £1,987,660) of the above expenditure was attributable to unrestricted funds and £393,215 (2022 - £75,204) to restricted funds.

In addition to the expenditure analysed above, there are also governance costs of £122,860 (2022: £43,362) which relate directly to charitable activities. See note 6 for further details.

6 Analysis of governance and support costs

Governance costs

Audit fees
Audit of the financial statements
Legal fees
Other governance costs		 Unrestricted
funds
General
£
6,000
112,960
3,900
122,860		 Total
2023
£
6,000
112,960
3,900
122,860		 Total
2022
£
6,000
33,582
3,780
43,362

7 Grant-making

Analysis of grants

Analysis of grants
Analysis
Islamic Help
Reaching People In Need
As-Siraat
Takbeer TV
Ahl us Sunnah		 Grants to institutions
2023
£
2022
£
317,255
40,000
11,340
-
-
2,460
-
1,100
-
899
328,595
44,459
44,459

The support costs associated with grant-making are £Nil (31 March 2022 - £Nil).

Page 22

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

8 Net incoming/outgoing resources

Net incoming resources for the year include:

Audit fees
Depreciation of fixed assets		 2023
£
6,000
275,257		 2022
£
-
271,824

9 Trustees remuneration and expenses

No trustees have received any reimbursed expenses from the charity during the year.

10 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2023
£
882,544
41,726
7,674
931,944		 2022
£
884,382
28,234
7,934
920,550

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

Admin & Finance
Teachers
Clergy		 2023
No
16
61
14
91		 2022
No
19
92
17
128

No employee received emoluments of more than £60,000 during the year

11 Auditors' remuneration

Audit of the financial statements 2023
£
6,000		 2022
£
6,000

Page 23

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

12 Taxation

The charity is a registered charity and is therefore exempt from taxation.

13 Tangible fixed assets

Land and
buildings
Furniture and
equipment
£
£
Cost
At 1 April 2022
11,982,329
482,661
Additions
350
9,383
At 31 March 2023
11,982,679
492,044
Depreciation
At 1 April 2022
3,326,450
201,858
Charge for the year
239,654
32,803
At 31 March 2023
3,566,104
234,661
Net book value
At 31 March 2023
8,416,575
257,383
At 31 March 2022
8,655,879
280,803
14 Fixed asset investments
Investment properties
Investment properties
Cost or Valuation
At 1 April 2022
Provision
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
There has been no valuation of investment property by an independent valuer.		 Land and
buildings
Furniture and
equipment
£
£
Cost
At 1 April 2022
11,982,329
482,661
Additions
350
9,383
At 31 March 2023
11,982,679
492,044
Depreciation
At 1 April 2022
3,326,450
201,858
Charge for the year
239,654
32,803
At 31 March 2023
3,566,104
234,661
Net book value
At 31 March 2023
8,416,575
257,383
At 31 March 2022
8,655,879
280,803
14 Fixed asset investments
Investment properties
Investment properties
Cost or Valuation
At 1 April 2022
Provision
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
There has been no valuation of investment property by an independent valuer.		 Motor vehicles
£
-
14,000		 Motor vehicles
£
-
14,000







Total
£
12,464,990
23,733
12,488,723
3,528,308
275,257
3,803,565
8,685,158
8,936,682
2022
£
1,852,826
Investment
properties
£
1,852,826
14,000
-
2,800
2,800
11,200
-
2023
£
1,852,826
-
1,852,826
1,852,826

Page 24

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

15 Debtors
Trade debtors
Gift Aid
16 Cash and cash equivalents
Cash on hand
Cash at bank		 2023
£
148,202
140,623
288,825
2023
£
4,173
379,825
383,998		 2022
£
178,977
101,992
280,969
2022
£
3,188
251,634
254,822

17 Creditors: amounts falling due within one year

Bank loans
Finance Lease
Other taxation and social security
Other creditors
Accruals
Deferred income		 2023
£
240,828
51,895
22,252
2,379,045
81,017
8,406
2,783,443		 2022
£
266,748
51,895
35,671
2,312,042
86,364
8,406
2,761,126

Creditors due within one year includes the following liabilities, on which security has been given by the charity:

Bank Loan
Finance Lease		 2023
£
240,828
51,895
292,723		 2022
£
266,748
51,895
318,643

18 Creditors: amounts falling due after one year

Bank loans
Finance leases
Other creditors		 2023
£
2,460,798
9,997
50,942
2,521,737		 2022
£
2,698,467
63,393
50,942
2,812,802

Creditors amounts falling due after more than one year includes the following liabilities, on which security has been given by the charity:

Bank Loan
Finance Lease		 2023
£
2,460,798
9,997
2,470,795		 2022
£
2,698,467
63,393
2,761,860

Page 25

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

Bank loans and overdrafts are secured by a first priority legal charge of all Freehold and Investment Property held by the charity. Liabilities under finance lease agreements are secured on the individual assets concerned.

19 Funds

19 Funds
Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds		 Balance at 1
April 2022
£ (Restated)
5,751,371
-
5,751,371
Balance at 1
April 2021
£
5,525,224
14,387
5,539,611		 Incoming
resources
£
2,793,860
-
2,793,860
Incoming
resources
£
2,313,288
-
2,313,288		 Resources
expended
£
(2,246,389)
(393,215)
(2,639,604)
Resources
expended
£ (restated)
(2,026,324)
(75,204)
(2,101,528)		 Transfers
£
(393,215)
393,215
-
Transfers
£
(60,817)
60,817
-		 Balance at 31
March 2023
£
5,905,627
-
5,905,627
Balance at 31
March 2022
£
5,751,371
-
5,751,371

The specific purposes for which the funds are to be applied are as follows:

The restricted funds relate to the charity work on Education projects in Pakistan. Transfers are made to transfer assets from unrestricted funds to finance a deficit on a restricted fund.

20 Analysis of net assets between funds

20 Analysis of net assets between funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Creditors over 1 year
Total net assets		 Unrestricted
funds
General
£
8,685,158
1,852,826
672,823
(2,783,443)
(2,521,737)
5,905,627		 Total funds
2023
£
8,685,158
1,852,826
672,823
(2,783,443)
(2,521,737)
5,905,627

Page 26

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Creditors over 1 year
Total net assets		 Unrestricted
funds
General
£
8,936,682
1,852,826
535,791
(2,761,126)
(2,812,802)
5,751,371		 Total funds
2022
£
8,936,682
1,852,826
535,791
(2,761,126)
(2,812,802)
5,751,371
21 Analysis of net funds
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt		 At 1 April 2022
£
254,822
254,822
At 1 April 2021
£
210,454
210,454		 Financing cash
flows
£
129,176
129,176
Financing cash
flows
£
59,368
59,368		 At 31 March 2023
£
383,998
383,998
At 31 March 2022
£
269,822
269,822

Page 27

Hazrat Sultan Bahu Trust

Notes to the Financial Statements for the Year Ended 31 March 2023

22 Financial instruments

Categorisation of financial instruments

Categorisation of financial instruments
Financial assets measured at fair value through profit or loss
Financial assets that are debt instruments measured at amortised cost
Financial liabilities measured at fair value through profit or loss		 2023
£
383,998
288,825
672,823
(5,305,180)		 2022
£
269,822
219,342
489,164
(5,621,452)

23 Related party transactions

Islamic Help

Sultan Fiaz ul Hassan and Sultan Niaz ul Hassan, trustees of HSBT are also trustees of Islamic Help, a registered charity (No.1160490).

Ward End Community College

Sultan Fiaz ul Hassan and Sultan Niaz ul Hassan, trustees of HSBT are also trustees of Ward End Community College, a registered charity (No.1120769).

Sultan Bahu Centre

Sultan Fiaz ul Hassan and Sultan Niaz ul Hassan, trustees of HSBT are also trustees of Sultan Bahu Centre, a registered charity (No.1137312).

Rental income £12,000 (2022: £12,000)

Management charges £12,000 (2022: £12,000)

Page 28