**CHARITY REGISTERED NUMBER:292904**
## **ANJUMAN HIMAYATUL ISLAM**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
**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 Muhammad Muaaz Iqbal|
||Mr Jawad Shahid Lateef|
||Mr Osaamah Bin Solat Mohammed|
|**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 THEYEAR ENDED 31 DECEMBER 2021**
## **CONTENTS**
||**Page**|
|---|---|
|Charity - Examiners report|1|
|Trustees' report|2-4|
|Balance sheet|5|
|Statement of financial activities|6|
|Schedule of funds|7|
|Notes|8-11|
**INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF ANJUMAN HIMAYATUL ISLAM**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
I report on the accounts which are set out on pages 5 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.
........................................ 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
Dated: 15 October 2023
Page 5
**ANJUMAN HIMAYATUL ISLAM**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
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.
- To provide burial services to the community.
## **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 5
## **ANJUMAN HIMAYATUL ISLAM**
**REPORT OF THE TRUSTEES** (Continued)
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
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 and aims to progressively improve the maintenance of the Masjid premises. The Trust oversees cleaning operations meticulously to ensure the Masjid is safe for all incoming visitors and attendees.
## **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 enthusiastic volunteers to all of whom we are very grateful. The overheads were again kept to the absolute minimum.
## 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. The charity is extremely grateful to the lender of the interest free loan who has donated the remainder balance to the charity.
## **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 5
## **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 15 October 2023 signed on its behalf by:
..................................................... Mr Sikander Abdul Hassam Trustee
Page 5
## **ANJUMAN HIMAYATUL ISLAM**
## **BALANCE SHEET**
## **AT 31 DECEMBER 2021**
||**Note**||**2021**|||**2020**|
|---|---|---|---|---|---|---|
|||**£**||**£**|**£**|**£**|
|**Tangible fixed assets**|||||||
|Tangible assets|3|||261,187||273,213|
|**Current assets**|||||||
|Debtors|4|17,000|||0||
|Bank Accounts||255,230|||216,178||
|||**––––––––**|||**––––––––**||
|||272,230|||216,178||
|**Creditors**|||||||
|Amounts falling due within|||||||
|one year|5|4,012|||126,096||
|||**––––––––**|||**––––––––**||
|**Net current assets**||||268,218||90,082|
|||||**––––––––**||**––––––––**|
|**Total assets less current liabilities**||||529,405||363,295|
|||||**––––––––**||**––––––––**|
|**Net assets**||||£ 529,405||£ 363,295|
|||||**––––––––**||**––––––––**|
|**Capital funds**|||||||
|Restricted funds||||56,144||25,551|
|Unrestricted funds||||473,261||337,744|
|||||**––––––––**||**––––––––**|
|**Total funds**||||£ 529,405||£ 363,295|
|||||**––––––––**||**––––––––**|
Approved by the trustees on 15 October 2023 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 2021**
|||**Rest'd**|**Total**|**Total**|
|---|---|---|---|---|
||**Unrest'd**|**Income**|**Funds**|**Funds**|
||**Funds**|**Funds**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|**Incoming resources**|||||
|Incoming Resources from|||||
|generated funds:|||||
|Voluntary income|180,594|30,593|211,187|73,608|
|Other incoming resources|0|0|0|3,124|
||**––––––––**|**––––––––**|**––––––––**|**––––––––**|
|**Total incoming resources**|180,594|30,593|211,187|76,732|
||**––––––––**|**––––––––**|**––––––––**|**––––––––**|
|**Resources expended**|||||
|Costs of generating funds|0|0|0|10,500|
|Charitable activities|43,694|0|43,694|31,903|
|Governance costs|1,383|0|1,383|3,738|
||**––––––––**|**––––––––**|**––––––––**|**––––––––**|
|**Total resources expended**|45,077|0|45,077|46,141|
||**––––––––**|**––––––––**|**––––––––**|**––––––––**|
|**Net movement in funds**|135,517|30,593|166,110|30,591|
|**Total funds brought forward**|£ 337,744|£ 25,551|£ 363,295|336,581|
||**––––––––**|**––––––––**|**––––––––**|**––––––––**|
|**Total funds carried forward**|£ 473,261|£ 56,144|£ 529,405|£ 367,172|
||**––––––––**|**––––––––**|**––––––––**|**––––––––**|
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 2021**
|||**2021**|||**2020**||
|---|---|---|---|---|---|---|
||**£**||**£**|**£**||**£**|
|**General Fund**|||||||
|Balance B/fwd|337,744|||317,360|||
|Surplus for the period|135,517|||20,384|||
||**––––––––**|||**––––––––**|||
||||473,261|||337,744|
|**- Restricted Income Fund 1 -**|||||||
|Opening Balance|25,551|||19,221|||
|Voluntary Income-Zakaat,Sadaqa,Fitraana|30,593|||16,830|||
|Distribution of Restricted Income|0|||(10,500)|||
||**––––––––**|||**––––––––**|||
||||56,144|||25,551|
||||**––––––––**|||**––––––––**|
|**Total funds at 31 December 2021**|||£ 529,405|||£ 363,295|
||||**––––––––**|||**––––––––**|
Page 7
**ANJUMAN HIMAYATUL ISLAM**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **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.
## **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:
||**2021**|**2020**|
|---|---|---|
|Teaching|2|1|
||**–**|**–**|
Page 8
## **ANJUMAN HIMAYATUL ISLAM**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## 3. **Tangible fixed assets**
|||**Land**|**Plant**||
|---|---|---|---|---|
|||**and**|**and**||
|||**Buildings**|**Machinery**|**Total**|
|||**£**|**£**|**£**|
||Cost:||||
||At 1 January 2021|260,000|5,000|265,000|
|||**–––––––**|**–––––––**|**–––––––**|
||At 31 December 2021|260,000|5,000|265,000|
|||**–––––––**|**–––––––**|**–––––––**|
||Depreciation:||||
||At 1 January 2021|0|3,418|3,418|
||Charge for the period|0|395|395|
|||**–––––––**|**–––––––**|**–––––––**|
||At 31 December 2021|0|3,813|3,813|
|||**–––––––**|**–––––––**|**–––––––**|
||Net book value:||||
||At 31 December 2021|£260,000|£ 1,187|£261,187|
|||**–––––––**|**–––––––**|**–––––––**|
||At 31 December 2020|£260,000|£ 1,582|£261,582|
|||**–––––––**|**–––––––**|**–––––––**|
|**4.**|**Debtors and prepayments**||||
||Amounts falling due within one year:||||
||||**2021**|**2020**|
||||**£**|**£**|
||Prepayments and Accrued Income||17,000|0|
||||**––––––**|**––––––**|
Page 9
**ANJUMAN HIMAYATUL ISLAM**
**NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **5. Creditors**
Amounts falling due within one year:-
||||**2021**|**2020**|
|---|---|---|---|---|
||||**£**|**£**|
|Owing|to other funds||4,012|3,096|
|Loans|- Interest Free||0|123,000|
|||**––––––––**||**––––––––**|
|||£|4,012|£ 126,096|
|||**––––––––**||**––––––––**|
Interest free loan was granted as a donation to the charity by the lender.
## **6. Trustees' Remuneration and Benefits**
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **7. Incoming resources**
|**Incoming resources**|||||
|---|---|---|---|---|
|||**Rest'd**|||
||**Unrest'd**|**Income**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**2021**|**2021**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|**Voluntary Income**|||||
|Donations - voluntary|180,594|0|180,594|56,778|
|Voluntary Income-Zakaat,Sadaqa,Fitraana|0|30,593|30,593|16,830|
||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
||180,594|30,593|211,187|73,608|
||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
|**Other incoming resources**|||||
|JRS Furlough grant|0|0|0|3,124|
||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
||0|0|0|3,124|
||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
Page 10
## **ANJUMAN HIMAYATUL ISLAM**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
|**8.**
**Charitable activities**
**2021**
**£**
Water rates
407
Building works
17,787
Repairs & Renewals
1,032
Electricity
8,259
Gas
347
Telephone
878
Insurance
5,658
General, Cleaning and Pest
3,705
Funeral Ambulances costs
0
Drinking Water
0
Salaries
10,669
Employers' National Insurance & Pension
308
Bank Charges
13
Travel survey
0
Disposal of Ambulances
(5,369)
**––––––––**
**9.**
**Governance costs**
**2021**
**£**
Funeral Equipment Depreciation
395
Equipments purchased
0
Covid costs
0
Card machine charges
987
**––––––––**|**2021**
**£**
43,694
**––––––––**
**2021**
**£**
1,383
**––––––––**|**2020**
**£**
0
0
0
8,471
1,152
761
5,254
4,710
265
1,267
8,414
289
0
1,320
0
**––––––––**
31,903
**––––––––**
**2020**
**£**
527
959
1,406
847
**––––––––**
3,738
**––––––––**|
|---|---|---|
Page 11