2020-12-31-accounts

CHARITY REGISTERED NUMBER: 292904

ANJUMAN HIMAYATUL ISLAM

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2020

BOBAT ARIF & CO. CHARTERED CERTIFIED ACCOUNTANTS UNIT 10A, THE 1929 SHOP MERTON ABBEY MILLS 18 WATERMILL WAY LONDON SW19 2RD

ANJUMAN HIMAYATUL ISLAM

LEGAL AND ADMINISTRATIVE INFORMATION

Registered Charity Number:	292904
Trustees:	Mr Sikander Abdul Hassam
	Mr Atiq Abdul Jabbar
	Mr Shabir Nisar Amin
	Mr Abdul Rashid Bhatti
	Mr Abdul Gaffar Bhatti
	Mr Mohammed Ibrahim Sheikh
Registered Office:	82 Botwell Common Road
	Hayes
	Middlesex
	UB3 1JB
Accountants:	Bobat Arif & Co.
	Chartered Certified Accountants
	Unit 10A, The 1929 Shop
	Merton Abbey Mills
	18 Watermill Way
	London
	SW19 2RD
Bankers:	HSBC Bank Plc

ANJUMAN HIMAYATUL ISLAM

FOR THE PERIOD ENDED 31 DECEMBER 2020

CONTENTS

	Page
Charity - Examiners report	1
Trustees' report	2-4
Balance sheet	5
Statement of financial activities	6
Schedule of funds	7
Notes	8-10

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ANJUMAN HIMAYATUL ISLAM

FOR THE PERIOD ENDED 31 DECEMBER 2020

I report on the accounts which are set out on pages 6 to 11.

Respective responsibilities of the trustees

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:

Examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

........................................ Dated: 25 October 2021

Y.G.M.Bobat FCCA Bobat Arif & Co. Chartered Certified Accountants Unit 10A, The 1929 Shop Merton Abbey Mills 18 Watermill Way London SW19 2RD

Page 1

ANJUMAN HIMAYATUL ISLAM

REPORT OF THE TRUSTEES

FOR THE PERIOD ENDED 31 DECEMBER 2020

The trustees present their report and financial statements for the year prepared in compliance with the Charities Act 2011, the Trust Deed and the Charities SORP 2005.

Structure, Governance and Management

Trustees

The trustees named have served throughout the year. No trustee has any beneficial interest in the Trust and they are all members of the Trust. Appointment of trustees is governed by the Trust Deed of the charity and the Trustees are authorised to appoint new trustees to fill any vacancies.

Governing document

The charity is governed by its Trust deed dated 18 October 1985.

Organisation

The board of trustees meet quarterly to administer the charity whilst day to day duties are delegated to the managing trustee, Mr Sikander Hassam.

Related parties

There are no related parties that require disclosure.

Risk policy

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Objectives and activities

The Charitable Trust's objects are to promote the study and practice of the Islamic faith and to advance religious education in accordance with the doctrines and practices of the Islamic faith. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable trust should undertake. The charitable trust's main activities are:

To provide a centre at which members of the public can advance their education in the knowledge of Islam; > To provide educational activities to those of Islamic faith.

Public benefit

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. It is the trustee's opinion that the operation of the charity in its present form is for the public benefit under the principles set out in the Charity Commission guidance.

The activities during the year were:

Interfaith

The Masjid plays a very active role in the interfaith activities and attends functions organized externally and regularly holds events in the Masjid. The Masjid is a member of Hounslow Friends of Faith and plays a lead role in dialogue and activities with the Borough's diverse religious organization.

Funeral Services

The Masjid runs a complete 24 hour funeral services for all Muslims living in the Borough and its' surroundings. It fulfils an essential need for the Muslims that would not have been otherwise available to them. The service runs efficiently with the team working well with the Trustees and Volunteers. The Trust extends their gratitude to these exemplary volunteers.

Page 3

ANJUMAN HIMAYATUL ISLAM

REPORT OF THE TRUSTEES (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2018

The Masjid has created a successful partnership with a variety of Borough stakeholders including; Police, London Fire Service, Hounslow Borough Council, Hounslow PCT, West Middlesex Hospital, A s h f o r d and St. Peters Hospital, CVS, Hounslow Link and many other agencies.

Police

The Masjid is a key member of the Police Consultative Group Meeting and has assisted the local community. The Masjid has taken proactive steps to work with the police in order to provide a safe environment for all visitors to the Masjid; in particular the support by the police during key events and on a weekly basis at Jummu’a (Friday) noon prayers. The Trust would like to extend a special thanks to the Hounslow Police for their continued support

Maintenance

Special steps to increase the cleanliness of the Masjid has been undertaken, especially during this year’s covid closedown. The Trust aims to progressively improve the maintenance of the Masjid premises.

Health and Safety

The Masjid commissions health and safety assessment every year.

Achievements and performance

The charitable trust has continued with its objectives and the trustees are pleased to state that they are satisfied with the overall achievements so far. These achievements could not have been realised without the generous backing of the donors and supported by our kind and enthusiasting volunteers to all of whom we are very grateful. The overheads were again kept to the absolute minimum and during the year major investment was made for funeral services.

Financial review

The charity continues to seek external finances and support to continue with the objects of the charity. Income is derived from voluntary donations from members of the Islamic faith. Due to covid closedown this year income is significantly reduced and so has the costs resulting in a slight improvement in the closing reserves from last year.

Financial review

Reserves policy

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately 3 to 6 months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs and to respond to any emergency which may arise anytime. Unrestricted funds were maintained at this level throughout the year.

Page 3

Page

ANJUMAN HIMAYATUL ISLAM

REPORT OF THE TRUSTEES (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2018

Accounting and reporting responsibilities

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

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

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They 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.

Independent Examiner

Mr Y.G.M.Bobat FCCA has expressed his willingness to be reappointed and the trustees propose to nominate him to continue in that capacity until the next AGM.

Approved by the trustees on 25 October 2021 signed on its behalf by:

..................................................... Mr Atiq Abdul Jabbar Trustee

Page 4

ANJUMAN HIMAYATUL ISLAM

BALANCE SHEET

AT 31 DECEMBER 2020

	Note		2020			2019
		£		£	£		£
Tangible fixed assets
Tangible assets	3			273,213			277,617
Current assets
Bank Accounts		216,178			187,128
		–––––––			–––––––
		216,178			187,128
Creditors
Amounts falling due within
one year	4	126,096			128,164
		–––––––			–––––––
Net current assets				90,082			58,964
				–––––––			–––––––
Total assets less current liabilities				363,295			336,581
				–––––––			–––––––
Net assets				£363,295			£336,581
				–––––––			–––––––
Capital funds
Restricted funds				25,551			19,221
Unrestricted funds				337,744			317,360
				–––––––			–––––––
Total funds				£363,295			£336,581
				–––––––			–––––––

Approved by the trustees on 25 October 2021 and signed on its behalf.

................................................... Mr Sikander Abdul Hassam

The annexed notes form part of these financial statements.

Page 5

ANJUMAN HIMAYATUL ISLAM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 DECEMBER 2020

		Rest'd	Total	Total
	Unrest'd	Income	Funds	Funds
	Funds	Funds	2020	2019
	£	£	£	£
Incoming resources
Incoming Resources from
generated funds:
Voluntary income	56,778	16,830	73,608	150,419
Other incoming resources	3,124	0	3,124	0
	–––––––	–––––––	–––––––	–––––––
Total incoming resources	59,902	16,830	76,732	150,419
	–––––––	–––––––	–––––––	–––––––
Resources expended
Costs of generating funds	0	10,500	10,500	35,900
Charitable activities	31,903	0	31,903	40,801
Governance costs	3,738	0	3,738	2,841
	–––––––	–––––––	–––––––	–––––––
Total resources expended	35,641	10,500	46,141	79,542
	–––––––	–––––––	–––––––	–––––––
Net movement in funds	24,261	6,330	30,591	70,877
Total funds brought forward	£317,360	£ 19,221	£336,581	270,874
	–––––––	–––––––	–––––––	–––––––
Total funds carried forward	£341,621	£ 25,551	£367,172	£341,751
	–––––––	–––––––	–––––––	–––––––

Details of Incoming resources and resources used are given in the notes to the financial statements.

Page 6

ANJUMAN HIMAYATUL ISLAM

STATEMENT OF FINANCIAL ACTIVITIES

DETAILED ANALYSIS OF MOVEMENTS IN FUNDS

FOR THE PERIOD ENDED 31 DECEMBER 2020

		2020			2019
	£		£	£		£
General Fund
Balance B/fwd	317,360			237,117
Surplus for the period	20,384			80,243
	–––––––			–––––––
			337,744			317,360
Restricted Income Fund
Opening Balance	19,221			33,757
Voluntary Income-Zakaat,Sadaqa,Fitraana	16,830			21,364
Distribution of Restricted Income	(10,500)			(35,900)
	–––––––			–––––––
			25,551			19,221
			–––––––			–––––––
Total funds at 31 December 2020			£363,295			£336,581
			–––––––			–––––––

Page 7

ANJUMAN HIMAYATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2020

1. Accounting policies

The accounts are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with Accounting and reporting by Charities: Statement of Recommended Practice issued in March 2005 and in accordance with the Financial reporting Standard for Smaller Entities (FRSSE) published on 16/7/2014 and the Charities Act 2011 and applicable regulations.

Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

Funeral Ambulance Vehicles - 25% per annum NBV

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees for particular purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

2. Staff costs

The average number of persons employed by the company, including director, during the period was as follows:

	2020	2019
Teaching	2	1
	–	–

Page 8

ANJUMAN HIMAYATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE PERIOD ENDED 31 DECEMBER 2020

3. Tangible fixed assets

4.

	Land	Plant
	and	and
	Buildings	Machinery	Total
	£	£	£
Cost:
At 1 January 2020	260,000	54,013	314,013
	–––––––	–––––––	–––––––
At 31 December 2020	260,000	54,013	314,013
	–––––––	–––––––	–––––––
Depreciation:
At 1 January 2020	0	36,396	36,396
Charge for the period	0	4,404	4,404
	–––––––	–––––––	–––––––
At 31 December 2020	0	40,800	40,800
	–––––––	–––––––	–––––––
Net book value:
At 31 December 2020	£260,000	£ 13,213	£273,213
	–––––––	–––––––	–––––––
At 31 December 2019	£260,000	£ 17,617	£277,617
	–––––––	–––––––	–––––––
Creditors
Amounts falling due within one year:-
		2020	2019
		£	£
Owing to other funds		3,096	0
Accrued Expenses		0	650
Loans - Interest Free		123,000	123,000
Accruals And Deferred Income		0	4,514
		–––––––	–––––––
		£126,096	£128,164
		–––––––	–––––––

5. Trustees' Remuneration and Benefits

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Page 9

ANJUMAN HIMAYATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE PERIOD ENDED 31 DECEMBER 2020

6. Incoming resources Rest'd Unrest'd Income Funds Funds 2020 2020 £ £ Voluntary Income Donations - voluntary 56,778 0 Voluntary Income-Zakaat,Sadaqa,Fitraana 0 16,830 ––––––– ––––––– 56,778 16,830 ––––––– ––––––– Other incoming resources JRS Furlough grant 3,124 0 ––––––– ––––––– 3,124 0 ––––––– ––––––– 7. Charitable activities 2020 £ Electricity 8,471 Gas 1,152 Telephone 761 Insurance 5,254 General, Cleaning and Pest 4,710 Funeral Ambulances costs 265 Drinking Water 1,267 Salaries 8,414 Employers' National Insurance & Pension 289 Donations to IC&MBS Charity 0 Funeral costs 0 Travel survey 1,320 ––––––– 8. Governance costs 2020 £ Funeral Equipment Depreciation 527 Equipments purchased 959 Covid costs 1,406 Card machine charges 846 –––––––	Total Funds 2020 £ 56,778 16,830 ––––––– 73,608 ––––––– 3,124 ––––––– 3,124 ––––––– 2020 £ 31,903 ––––––– 2020 £ 3,738 –––––––	Total Funds 2019 £ 129,055 21,364 ––––––– 150,419 ––––––– 0 ––––––– 0 ––––––– 2019 £ 10,082 798 762 4,310 6,859 0 3,760 10,128 325 3,726 51 0 ––––––– 40,801 ––––––– 2019 £ 703 1,306 0 832 ––––––– 2,841 –––––––

Page 10