## **ANNUAL REPORT & FINANCIAL STATEMENTS** _for the year ended 30th June 2021_ UK Registered Charity Number: 299081 Scottish Charity Number: SC042131 # **ANNUAL REPORT & FINANCIAL STATEMENTS** for the year ended 30th June 2021 ## **Ahmadiyya Muslim Association – United Kingdom** **Year ended 30 June 2021** ## _Contents_ ||Legal and Administrative Information|Page 4| |---|---|---| ||Amir’s Report|Page 6| ||Report of the Management Committee|Page 20| ||Independent Auditors’ Report|Page 24| ||Statement of Financial Activities|Page 28| ||Balance Sheet|Page 29| ||Cash Flow Statement|Page 30| ||Accounting Policies|Page 31| ||Notes to the Financial Statements|Page 33| ||Detailed Property Assets Schedule|Page 37| 3 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** **LEGAL AND ADMINISTRATIVE INFORMATION** ## **MANAGEMENT COMMITTEE AND ADVISORS** **Management Committee** Mr Rafiq Ahmed Hayat : Amir _(National President)_ Mr Mansoor Ahmed Shah FCA : Naib Amir _(Vice President)_ Dr Chaudhry Nasir Ahmad : Naib Amir _(Vice President)_ Dr Shabir Ahmed Bhatti : Naib Amir _(Vice President)_ Mr Mohamed Akram Ahmedi : Naib Amir _(Vice President)_ Mr Mohammad Nasser Khan : Naib Amir _(Vice President)_ Mr Naseer Ahmad Dean : Naib Amir _(Vice President)_ Mr Rana Mashhood Ahmad : General Secretary Mr Sultan Lone : Finance Secretary Mr Muhammad Ibrahim Ikhlaf : Secretary Tabligh _(Preaching and Propagation)_ Mr Nisar Ahmad Orchard : Secretary Tarbiyat _(Religious Training)_ Mr Nadim Ur Rahman : Secretary Ta’lim _(Education)_ Mr Mohamed Arshad Ahmedi : Secretary Isha’at _(Publications)_ Mr Fareed Ahmad : Secretary Umur Kharijiyya _(External Affairs)_ Mr Sheikh Tariq Mahmood : Secretary Umur ‘Amma _(General and public affairs)_ Mr Hafiz Fazle Rabbi : Secretary Talimul Qur’an & Waqf Ardi _(Qur’an education and Temporary Devotion)_ Mr Mian Safdar Mansoor Ali : Secretary Sami Wa Basri _(Audio video)_ Mr Masroor Ahmad : Secretary Waqf Nau (New dedication) Mr Ahmad Salam : Secretary Sanato Tijarat (Trade & industry) Dr Munawar Ahmad : Secretary Wasaya (Wills & testamentary disposal) Dr Tariq Anwar Bajwa : Secretary Tahrik Jadid (Foreign missions) Mr Fahim Anwer : Secretary Waqf Jadid (New devotion: rural development) Mr Mubashar Ahmad : Additional Secretary Finance Mr Muhammad Abdullah Malik : Muhassib (Accountant) Mr Irfan Chaudhry : Amin (Treasurer) Mr Abdullah Jheengoor : Internal Auditor Mr Jonathan Charles Butterworth : Additional Secretary Tarbiyat & Waqf Jadid Nau Mubainm (Training of new converts) Mr Mujeeb Ahmed Mirza : Secretary Ziraat (Agriculture & horticulture) Mr Kalim Ahmad Tahir : Secretary Rishta Nata (Match making & matrimonial) Mr Syed Naseer Ahmad : Secretary Rishta Nata (Match making & matrimonial) Dr Rashid Ahmad Choudhary : Secretary Rishta Nata (Match making & matrimonial) Dr Mohammad Ashraf : Secretary Rishta Nata (Match making & matrimonial) Mr Mohammed Ahsan Ahmedi : Secretary Rishta Nata (Match making & matrimonial) Dr Chaudhy Ijaz Ur Rehman : Sadr Majlis Ansarullah (Male elders association) Mr Abdul Quddus Arif : Sadr Majlis Khuddamul Ahmadiyya (Male youth association) ## **Special Advisors** Mr Ataul Mujeeb Rashed : Naib Amir _(Vice President) & Imam London Mosque_ Mr Malik Abdul Halim : Additional Secretary Finance ## **Registered Address (Head Office)** **Registered Address (Head Office) Administrative Address Administrative Address (2)** The London Mosque The Baitul Futuh Mosque Baitul Ehsan 16 Gressenhall Road 181 London Road 25 Willow Lane London, SW18 5QL Morden, Surrey, SM4 5PT Mitcham, Surrey CR4 4TS **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 4 **- NON EXECUTIVE ADVISORS** ## **REGIONAL PRESIDENTS** Mr Muhammad Ahmad Ahsan : _Scotland_ Dr Syed Muzaffar Ahmad : _North East_ Mr Sajid Ahmad Arain : _North West_ Mr Syed Imtiaz Ahmed : _Midlands_ Mr Sadat Ahmad : _South West_ Mr Atta ul Quddus : _Islamabad_ Mr Naseer Ahmad Zafar : _South_ Dr Nauman Iftikhar : _Northern Ireland_ Mr Sohail Ahmad Qureshi : _Middlesex_ Mr Mubashar Ahmad Siddiqui : _East_ Mr Mohammad Rafi ud Din : _Hertfordshire_ Dr Mujibul Haq Khan : _Fazal Mosque_ Mr Syed Shakeel Ahmad : _Bait un Noor_ Mr Naseem Ahmad Jamal : _Baitul Futuh_ Dr Maqbool Sani Sethi : _Baitul Ehsan_ ## **MISSIONARIES** - Mr Ataul Mujeeb Rashed : Missionary In ­ Charge UK - Mr. Naseem Ahmad Bajwa : Baitul Futuh Morden Mr. Imran Ahmad Khalid : Masjid Fazl (London Mosque) Mr. Tahir Ahmad Khalid : Baitul Ehsan Mitcham Mr. Abdul Ghaffar Ahmad : Darul Barakat Birmingham Mr Farhad Ahmad : Baitur Rasheed Blackburn Mr. Mubarak Ahmad Basra : Masjid Al Mahdi Bradford Mr. Ammar Ahmad : Baitur Raheem Cardiff Mr. Faiz Ahmad Zahid : Tahir Mosque Catford Mr. Daud Qureshi : Baitul Mahmood Dundee Mr. Safeer Ahmad Khan : Masjid Nasir Gillingham Mr. Rawah ­ ud ­ din Arif Khan : Baitul Rehman Glasgow Mr. Humayon Khan Jahangeer : Baitul Ghafoor Halesown Mr. Tahir Selby : Masjid Nasir Hartlepool Mr. Mansur Ahmed Chatha : Baitul Amn Hayes Mr Maaz Ahmad : Baitul Wahid Hounslow South Mr. Sabahat Kareem : Baitus Samad Huddersfield Mr Abdul Hadi Masood : Baitul Haleem Keighley Mr. Zartasht Ahmad Latif : Baitul Ikram Leicester Mr. Mohammad Ahmad Khursheed : Darul Aman Manchester Mr. Zawar Ahmad Butt : Baitul Ahad Newham Mr. Fakhar Ahmed Aftab : Baitul Hafeez Nottingham Mr. Humayun Haneef Upal : Baitus Shakoor Oxford Mr. Ghulam Ahmad Khadim : Masjid Sadiq Rhyll Mr. Hassan Selby : Baitul Islam Scunthorpe Mr. Aneeq Ur Rehman : Baitul Afeeyat Sheffield Mr. Mujeeb Ahmad Mirza : Darus Salaam Southall Mr. Slahudin Mir : Baitul Atta Spen Valley Mr. Usman Shahzad Butt : Stevenage Mr. Sheikh Sharjeel Ahmad : Baitun Noor Tooting Mr Shahzad Ahmed : Baitul Muqeet Wallsall Mr. Zakaria Sheikh : Baitul Ahad Walthamstow Mr. Shahzeb Athar : Baitul Hadi Watford Mr. Raza Ahmad : Baitul Subhan West Croydon Mr Rana Mashhood Ahmad : General Secretary UK Mr Zafer Ahmad : General Secretary Office Mr Raheel Ahmad : History Department Mr Sheikh Sammar Ahmad : Tarbiyyat Mr Laiq Ahmad Tahir : Tarbiyyat Mr Munawar Khurshid : Tarbiyyat Mr Hafeez Ahmad : Tarbiyyat Mr. Shahil Munir Ahmed : Imam Sb office Mr Asim Iqbal Hashmi : Tabligh Mr Mubariz Amini : Qadha Mr Salman Ahmad Qamar : Qadha Mr Muhammad Athar : ITQA |**Auditors**|**Bankers**|**Solicitors**| |---|---|---| |Macalvins Limited|National Westminster Bank Plc|Bates, Wells LLP| |7 St John's Rd,||10 Queen Street Place| |Harrow, HA1 2EY||London| |||EC4R 1BE| 5 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** _Report by the_ **National UK Amir Mr Rafiq Ahmed Hayat** **We reproduce below an extract from the Annual Report of the Ahmadiyya Muslim Association UK (the ‘Association’) for the year ending 30th June 2021 presented by Mr Rafiq Ahmed Hayat, Amir (National President) UK at the 42nd Majlis Shura (Consultative and Advisory Council) UK that incorporated the Annual General Meeting of elected Presidents and General Secretaries of local branches from UK, members of the Executive Committee of the Association and special invitees from the Association’s auxiliary organisations and nominated guests held on 22 May to primarily approve the budget.** ## **COVID-19** Since the start of the pandemic, many Jama’at (Community) members sadly succumbed to this deadly virus in the UK. This has been a very difficult time for their relatives with further restrictions on visiting protocols and funerals. With such a colossal and swift change to our existence requiring adapting to a ‘new normal’, one should reflect and understand the true purpose of life, our surroundings, our relationship with humanity and more importantly strengthening our faith and bond with Allah Almighty. Throughout the Covid year, physical meetings, events, seminars of the UK Jama’at etc were not possible under government rules and general safety protocols, and therefore these were all held virtually. Covid changes only the scene, but not the momentum, dedication and mission of the Community and I am proud the way members have embraced technologies like Zoom, Microsoft Teams and YouTube for Jama’at purposes. We instructed members to not only follow requirements and guidelines set by the Government but also provided guidance on how we should conduct our daily lives and provide help and assistance to all those members who required it. Homeopathic medicine for prevention and for those who had contracted the Coronavirus were made available to every Jama’at home in the country as per the instructions of His Holiness Huzoor Aqdas (may Allah be his Helper) for use by those members who wished to use them. A helpline was set up and leaflets distributed offering assistance with collection of medication, shopping etc. Personal Protective Equipment (PPE) was provided to care homes and Jama’at members. Over 40,000 masks made by our ladies who worked diligently were distributed. Humanity First, Umur Kharijiyah (External Affairs) and the auxiliary organisations organised food packages and deliveries to NHS Workers, Police and Care Homes. **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2020** 6 Due to restrictions on collective prayers at the mosque, families offered daily prayers together in their own homes. Members listened to Eid and the weekly Friday sermons delivered by Huzoor Aqdas (may Allah be his Helper) and Ahmadi homes are sent weekly brief sermons which could be delivered in Friday Prayers at home. In addition to virtual audiences with departments and regions, Missionaries on 10 January and members of Majlis Amila (Management Committee) on the 17 January 2021 received guidance from our Spiritual Head. ## **COVID-19 VACCINATION PROGRAMME** Since the Government started the roll-out of the vaccine, many regions worked with the local NHS to offer eligible and frontline Jama’at members the vaccine. Vaccination Centres were set up in Baitiul Futuh Mosque, Fazl Mosque, Baitur Rehman, Crawley, Milton Keynes, Manchester and Hartlepool with over 5,000 members being vaccinated. **PPE supplies distribution to NHS** **Vaccination at mosque** **Food and supplies delivered to the Salvation Army** **Support linefrom the Ahmadiyya Muslim Community** **Donation to a foodbank** **Khuddam supporting the police and emergency service** 7 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** ## **GATHERINGS** Virtual local and regional Ijtima’as of the auxiliary organisations were held with excellent attendance figures. We were also able to hold virtual Jalsa Masih Maud and Jalsa Musleh Maud with huge attendance figures as these virtual live events were broadcast online attracting a global audience. A virtual Majlis Shura (equatuing to an annual general assembly) was held with elected delegates in December 2020 to approve amendments to the Association’s constitution to hold virtual meetings in the future if required. In addition the approved Income and Expenditure Budget for 2020/2021 was also presented with an overview of the Jama’at activities. Two virtual All-Presidents meetings were held in October 2020 and March 2021 to enable Presidents to receive clarifications on various matters. ## **MOSQUE PROJECTS** Despite Covid restrictions, our Mosque projects have continued. The Mosque in Scunthorpe and the extension to our Mosque in East London have been completed. In Spen Valley, we completed a new floor in the prayer halls and acquired a house adjacent to our property in Blackburn for the accommodation of the missionary. The main focus, however, has been directed on the Baitul Futuh redevelopment project where I am happy to report that good progress has and is being made. I would like to thank members who made great sacrifices in a second virtual fundraising event held in September 2020 where, by the grace of Allah, we raised £2 million. Lots of families have contributed £10,000 and their names will be entered on a plaque. In addition to the new rebuild, a lot of the external construction work has been completed and now the internal works are in progress. We negotiated with our contractor that once they complete the external work, the internal finishes would be carried out by our own teams and this work is progressing speedily. The M&E subcontractor and stone masonary are progressing well. The rest of the exterior works and the landscaping are being **----- Start of picture text -----**
SCUNTHORPE MOSQUE
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planned and we are also working with the Counter-Terrorism Police. We intend to complete the main work before we can start work on the security block, kitchen etc. and have instructed our architects to produce designs for this. Our requirements include two kitchens, dining hall, residential accommodation, and a bookshop. We are also in talks with Transport for London (TFL) and the local authority to establish a pedestrian crossing in front of the Mosque. **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 8 ## **JALSA SALANA 2020 (ANNUAL CONVENTION)** **The Jalsa Salana 2020 was unfortunately one of the main casualties of the pandemic and sorely missed by millions all over the world. However, the final day session was held virtually with a few members in attendance and Huzoor Aqdas (may Allah be his Helper) addressed the worldwide Ahmadiyya Muslim Community from Masroor Hall in Islamabad. In his address, His Holiness presented the Annual Report of the Jama’at.** 9 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** **TABLIGH (Outreach, Preaching and Propagation)** Tabligh efforts have not been hampered by the Pandemic. The total number of Ba’aits (conversions and acceptance of allegiance) so far since the start of year has been 162. These have included 68 from Pakistani origin, 31 of Arab origin and 22 from the indigenous population in the UK. During Ramadan, 6 Big Virtual Iftar’s have been held and perhaps over 50,000 people watched the proceedings. The Big Iftars featured not only Jama’at members but also leading figures in public life. In conjunction with Majlis Khuddamul Ahmadiyya (MKA), on Khilafat Day a program ‘Caliphate in the 21st Century’ was organised and viewed by just under 16,000 with 70,000 tweets from users all over the world. The ‘Rational Religion’ and ‘True Islam’ websites go from strength-to-strength. For the Rational Religion website, during the course of the year, there were over 675,000 views. A National Tabligh Syllabus & Curriculum was developed with a three-stage course based on literature. ‘Tabligh Talk’ and ‘Q&A’ launched in October 2020 was held each Sunday in English and Urdu on alternative weeks. A Tabligh Ashra (10 days) was also held September / October 2020 and focussed on 5 main areas: Spiritual Practice, Social Media, Tabligh Awareness Talk and Tell A Friend. 500 Tabligh reports were submitted by 138 branches. ## **TARBIYAT (Spiritual and Moral Reformation and Training)** The Tarbiyat team were as busy as ever and adapting to the changes of the pandemic. In order to address the implementation of the role and responsibilities of a local secretary Tarbiyyat, two action points were assigned to them namely to conduct monthly Islahi (arbitration and reconcilaition) meetings and a Tarbiyat session. The Islahi central team also reach out to the local secretaries to build confidence and healthy relations between the centre and our local counterparts. The department is also involved in the pre and post-marriage counselling. The Ashra (10 days) Salat (Prayers) Campaign is held every second month. As many families offer Jumuah at home, a short Friday Sermon, in English and Urdu is circulated to all. Since the youth have a lot of questions and seek answers, short videos prepared by missionaries, outreach, education, Tarbiyat departments and auxiliary organisations to address their concerns have been made. A dedicated website – www.IslamUnravelled.org now hosts these videos. So far, over 150 videos have been added and a search-engine facility is included. ## **CEMETERIES** The Brookwood Cemetery is completely full in its allocation for the Association. We acquired space for 500 graves at the Eashing Cemetery in Goldalming with an option for additional expansion. Several branches are also looking for spaces at cemeteries throughout the country and have contacted family members to remediate headstones. **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 10 ## **TA’LIM (Education)** It was always going to be another busy year for the Ta’lim Department as they needed to adapt and implement increased online presence in the wake of the pandemic. Requests by members for tutoring in various subjects were dealt with by linking students to appropriate people and promoted through various social media outlets and the **www.talim.org.uk** website. The Noor Tuition Centre is still closed but 650 online lessons have been scheduled led by a team of 100 professional teachers all volunteering to teach. Overall, the figures are impressive with 35,000 bookings for classes and an average of 14 students per class. Academic subjects have been taught as well as religious subjects. The department also assisted or held online lectures, Study Skills Surgery and a forum in the Careers Fair. During Ramadan, the department catered for older students/adults by 100 lectures on secular and religious subjects on social media. ## **RAMADAN** We have recently gone through Ramadan 2021 and again under restrictions of lockdown. Online daily Dars (commentary) ul Qur’an and Darsul Hadith were well organised and large number of people listened in their regions. During the Darsul Hadith from Imam Sahib, there were between 7000/8000 connections with perhaps 16,000 members listening. In the Mosques, Darsul Hadith was delivered in the morning and Darsul Qur’an in the afternoons. Taraveeh prayers and many Ta’lim/Tarbiyat lectures were also held on many spiritual aspects and a number of virtual Iftars were organised by the Tabligh department. Participation has been very good in all of these. ## **GENERAL SECRETARY DEPARTMENT** The pandemic offered no respite for the General Secretary team! In addition, the Department organised the Virtual Majlis Shura, along with two All President meetings and the monthly Majlis Amila meetings. They also continued to deal with all issue relating to the branches, coordinated the changes to the local office bearers and then sent out the appointment letters. The department worked very hard to produce the National Reporting and Communication System (NRCS) to enable branches to submit their reports online. It focuses local executives on individual responsibilities and enables the President to check and submit the completed report to the Head Office. The department held many training sessions for all Presidents and General Secrtetaries. Outstanding reports are followed up. Once the reports are received, they collate the reports by Department and send them to the respective members of National Amila. 11 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** ## **UMUR KHARIJIYA (External Affairs)** We continue to face immense challenges on issues of persecution across the world but most significantly in Pakistan. The PTA (Pakistan Telecommunications Authority) lobbied social media companies to remove Ahmadi content on Google, Wikipedia and Twitter. In Pakistan they continue to harass, persecute, and kill our Ahmadi brothers and sisters and attack our mosques. Awareness was heightened by the commendable work of the All Party Parliamentary Group (APPG) for the Ahmadiyya Muslim Community and their report launched during the year was an eyeopener for many parliamentarians both here and abroad and for the government authorities. It has been taken seriously across the world and will prove to be a great asset to help overcome antiAhmadi persecution. A number of parliamentary questions have been raised including questions on the floor of the House to press the UK Government to take action. We have met with Government ministers in the Home Office and Foreign Office and also with several MPs to brief them on these issues and in Algeria, where we are denied the right to register and function as a religious organisation and over the year, members had been arrested and imprisoned. The team continues to respond to live media issues successfully and our point of view – for example, press release on Batley Grammar school – published in full in national and international media It also printed a series of leaflets that highlight His Holiness’s guidance on various topics and last year ran a successful campaign on ‘The Need for Justice’ that reached all UK parliamentarians. **Our ‘Help the Neighbour’ campaign saw thousands of neighbours assisted during the pandemic and local branches donated food packs.** **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 12 ## **FINANCIAL CONTROL** The pandemic resulted in various monetary challenges that kept the department very busy. When the first lockdown in Q2 of 2020 was announced, we were instructed by the Centre to reduce expenditure for the remaining 3 months by 40% for several departments. The approved budget was presented to the virtual Majlis Shura (General Assembly) in December 2020. The department continually sought to control expenditure, with a particular focus on the national departments’ approved budgeted costs, salaries, utilities and mission/branches across the UK. Despite the lockdowns, the department continued to operate from Baitul Ehsan/Baitul Futuh and remotely 7 days a week without interruption. Several workshops and meetings were held throughout the year and on one weekend, the department held workshops in all 14 regions covering 141 Jama’ats. This is very commendable. During the lockdown, the www.chanda.org.uk portal was used extensively to pay various payments in a safe and secure manner. I would also like to thank the Secretary Finance UK, the Additional Secretary Finance UK, Muhassib (accountant), Amin (treasurer) and the Internal Auditor and their teams for their invaluable services and helping maintain sound financial controls. ## **TAHRIK JADID AND WAQF JADID** Members made big sacrifices in both Tahrik Jadid (fund for overseas missions, publication of literature, training of missionaries and mosque development) and Waqf Jadid (fund for social development in rural areas). For Tahrik Jadid, we collected £2,279,813 an increase of £144,641 from the previous year. The participants also increased by 1,100 from the previous year. For Waqfe Jadid, £2,046,000 was raised with 28,400 participants. All this represents remarkable and generous sacrifices by our Jama’at members especially in this time of the Covid where many have experienced a reduction in income. ## **WASAYA (Wills and Testaments)** The Wasaya Department has also been very busy over the year especially with online activities promoting the scheme. The Secretary hosted more than 20 online (Zoom or Microsoft Teams) meetings with local Jama’ats in which the importance of wasiyyat was highlighted and questions answered. We mow have 7400+ Musis. Updates on wasiyyat and targets were set for new wasayas and conveyed to all Regional Presidents. ## **SAMI BASRI (Audio Video)** The work of the Sami Basri department in difficult times like the pandemic offers them new challenges to undertake which they performed excellently. There are 11 departments. For the Voice of Islam, the Department provides operators and technical support 24/7, programme editing, server room management and a host of other activities. Many events have been online and the team adapted new ways of supporting these. It is the sheer dedication of the departmental members that in addition to the Zoom events, their work encompasses a wide range of other activities including, but not limited to, translations, AV Installations, providing news items for 13 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** MTA to covering live events, assisting Jama’ats with audio/visual matters and other technical issues. They are also always working on new projects like mosque fit-out with A/V components. **ISHA’AT (Publications and Literature)** Lockdown has hopefully increased our available time to read more books and we should ensure the Isha’at department is always kept busy. They have replenished stock which is managed new beautiful electronically. The Qur’ans printed in Turkey arrived in May 2020 and was highly praised by members. A promotional video was created and circulated widely and to date, almost 1500 copies have been sold. The presentation boxes which arrived in December are also selling very well. The warehouse at Baitul Futuh Mosque was visited regularly to supply books to Jama’at members. An account has been set-up with a courier company to deliver books to members. An initiative has also been started to increase paying subscribers for _The Review of Religions_ and _Al-Fazl International_ and I encourage all members to subscribe to both of these publications. ## **UMUR A’AMA (General and Public Affairs)** 141 new asylum cases were registered during the year and 415 new Tajneed application forms were received from General Secretary Office for verification. 2012 other verifications were processed and on average approximately 110 files of Qadha decisions were dealt for implementation every month. In terms of the social welfare section, there were 638 elderly/disabled members and their primary target was to call all these people once every month. This Covid period has been made more difficult as hospital visits are still severely restricted. The department has been involved with Health Awareness, Legal advice and other administrative matters. ## **DIAFAT (Cooking and Hospitality)** Once again, Ziafat has worked tremendously hard despite not needing to cater for the many functions that could not take place. The department was, however, primarily involved in providing meals at Islamabad, Baitul Futuh, Fazl Mosque and Jamia. Refreshments and food were provided to NHS staff throughout the day during the vaccination days held at Fazl Mosque and Baitul Futuh Mosque. Catering was provided at some functions held, at funerals and both for the homeless and lorry drivers stuck on the roads. **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 14 ## **VOICE OF ISLAM** Our VOI goes from strength-to-strength. The quality of programming is highly professional, and we are now seeing a large number of listeners from the indigenous population. Many listeners have been drawn to the station – it is particularly relevant and important for the station to appeal to a younger audience. We have also started a VOI DAB service in Manchester and several radio stations throughout the world have approached VOI requesting if they could broadcast some of our programmes. We are also live streaming on YouTube and Facebook and continue to expand to reach more global listeners. We also feature high profile academic leaders and guests from around the world – recently Dr Fauci was honoured to be a guest. ## **WAQF NAU (New Dedication)** A continued and increased stream of progress can be said of the Waqf Nau department in this difficult time. The department arranged an Office Bearers Forum, where seven different sessions covered in the office bearers pack tailored for each individual branch were gone through. The department engages every month with local secretaries to ensure that they are in contact with their Waqf Nau and are holding regular classes There was also a focus on the educational status for all over 15+ Waqf Nau by advising on their education and those who have completed their GCSE’s. To ensure that the Waqf Nau children listen to the Friday Sermon delivered by His Holiness on a regular basis is constantly surveyed by the department. This year the department renewed its attempts to encourage children to join the Wasiyat scheme where appropriate. A number of other activities were also held including the Jamia meeting with Waqf Nau. The department also produced a more detailed and comprehensive analysis of the extensive work they do on a regular basis. 15 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** ## **TA’LIMUL QUR’AN & WAQF ARDI (Holy Qur’an Learning and Temporary Dedication)** The Talimul Qur’an Department conducted online sessions. To facilitate the learning of the correct recitation of the Holy Qur’an, many online classes/courses were organised. G1 and G2 well attended classes were held as symposia in English for different aged groups. The Al-Hafizoon Hifzul Qur’an class also continued throughout year six days per week from Monday to Saturday evenings with online and over phone tutorials. At the last management committee audience with His Holiness, he directed that members should be motivated to Waqf Arzi and the management committee should lead by example. To-date, over 100 members have completed Waqf Arzi. ## **ITQA (International Teaching of the Holy Qur’an Academy)** Due to the circumstances in Pakistan, the Association took over the running of the International Talimul Qur’an Academy (ITQA). The team comprising missionaries have worked extremely hard to get the ITQA up and running. Currently, we have 1500 students registered from 27 countries and 637 students are taught on a 1-1 basis in five languages. ITQA operates from 6:00am to 1:00pm serving a number of students from Australia, Far East, Europe, Africa and Canada. End of term on- line examinations have also been held for 200 students and I am delighted to report a 97% pass rate. ## **SANATO TIJARAT (Commerce and Industry)** Following the announcement of the Furlough Scheme by the government, the department summarised key points to make the whole process of where and how to claim assistance easier to understand and received over 230 telephone calls for advice. The department organised a Digital Skills course Service Now signed up by over 1100 members. A Qualified Electricians Course taught professionally and voluntarily for 22 weeks part-time by one of our members was also made available via zoom – this alone attracted 700 members, many of whom are now working as electricians. Other works included a telephone helpline in Urdu and English for 1-2-1 support, home-working solutions and a successful Careers Fair in addition to assisting members with CVs, interview techniques and networking. ## **RISHTA NATA (Match-Making and Matrimonial Affairs)** Throughout the year, the department has held many Tarbiyat Webinars, Regional Refresher training sessions and other meetings on a regional and Jama’at basis throughout the country. 19 video clips and posters were distributed uploaded/sent via social media via local President’s, WhatsApp groups. An online facility is under further development. There are still a large number of boys and girls who are unable to find suitable matches and a lot of time and effort needs to be undertaken on the training of the children to give them confidence that the Association will find them suitable matches. **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 16 **JAIDAD (Properties and Maintenance)** Nothing stops the progress of our construction work and once again the department has been continuously busy throughout the year. In addition, health and safety is of paramount important for all our Jama’at workplaces. 11 commercial Viro Fogging machines along with disinfectants were supplied to all the big mosques in the UK. 180 sanitizers five litre bottles were ordered and delivered across all mosques and mission houses in the UK before mosques reopening and were later replenished. More than 60 infrared thermometers were also ordered for all mosques. More than 50 acrylic plastic sneeze guard protection screens were ordered and installed for various offices in Baitul Futuh, Baitul Ehsan, Fazal Mosque. General Maintenance has also taken place at Jamia, Fazal Mosque, 39 Gressenhall Road guest house, Darul Amaan – Manchester and other Mosque and Mission houses throughout the UK. The department is also overseeing the work in Baitul Islam – Scunthorpe where the work has been completed and also at Baitul Atta Mosque - Dewsbury where the existing church building has now been transformed into a Mosque. ## **ADDITIONAL SECRETARY TARBIYAT AND WAQF JADID FOR NEW AHMADIS** The department launched the new Ahmadi Database system called CRM and held an on-line Ijtema on 28th November 2020. The department administers conversion forms and require that all new Ahmadis meet 17 education and moral training duties. The department welcomed new Ahmadis to help and integrate them. ## **ZIRA’AT (Agriculture and Horticulture)** The department has been busy throughout the seasons and have carried out a lot of work at various Mosques including Baitul Futuh Mosque, London Mosque and Baitul Ehsan. ## **HOMEOPATHY** Nine dispensaries were set up from homes of members of the homeopathic team who were able to dispense medicines to the local community. In March 2020, COVID-19 medicines were provided to all 14 regions of UK Jama’at for 10,155 families (approximately 34,000 members). In September 2020, Covid prevention medicines for school-going-children, parents and their families and more recently, pre and post vaccine homeopathy medication has been approved for supply. 17 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** ## **MTA INTERNATIONAL** We have the special honour of many UK members working for MTA International in various capacities. ## **HUMANITY FIRST** Humanity First continues to increase its activities and services e.g. a much needed and used foodbank in Mirfield and beside handling sustainable humanitarian work and social development projects throughout the world.Pictured right is the Humanity First Foodbank in Mirfield ## **MOON-SIGHTING COMMITTEE** The Moon Sighting Committee determines Ramadan and Eid dates and the team is often requested to give insights into moon sightings for other countries too. ## **amagallery.org.uk WEBSITE** Over the past few month, the A.M.A. gallery has featured some new and informative additions to the website. The site acts primarily as a hub to web pages of other Jama’at website making navigation to a resource of information easier and appealing to all audiences’ spiritual knowledge. ## **AUXILIARY ORGANISATION** The auxiliary organisations are a very important part of the administrative structure. They have also been very active in raising funds in charitable causes which give a big impact on the perception of the Jama’at to the indigenous population. They have endeavoured to help not only members but NHS workers, the elderly and many others of the general population. They are also carrying out excellent work in Tabligh and Tarbiyat of the Jama’at members and always support me as Amir and are members of various sub-committees like Rishta Nata, Social Media and Baitul Futuh Construction Committee to name a few. ## **REGIONS** I would like to thank Imam Sahib, Regional Missionaries and the Regional Amirs (Presidents) for the excellent support they give to the Jama’at. The Regional missionaries have done an excellent job and their leadership in these matters is very important for local as well as regional levels. Regional Amirs have been instrumental in making the regions very active and play a key role in improving the financial contributions from their respective branches. The presidents are basically the representatives of the Amir at the local level and their role as leader is crucial for the development of the Jama’at. The local branches are the life and blood of the national entity. ## **PROFESSIONAL BODIES** The Engineers Association (IAAAE) is doing excellent humanitarian work on a number of projects in Africa such as providing water aid and solar energy. The Ahmadi Muslim Lawyers Association **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 18 and the Immigration Committee have assisted members and the chairs of the Medical Association and of the Pan African Ahmadiyya Muslim Association have been very busy in various activities. ## **QADHA (Arbitration Board)** The board deals with some of the most difficult issues facing the community that require tact, diplomacy and empathy and understanding in adjudicating and arbitrating different disputes. I have full confidence that all the decisions made are based on honesty, truth and justice. ## **THANKS** No organisation can run without good teamwork. I record my thanks to all persons who one or another and often behind the scene have counselled and helped me to attend to the affairs of the Association. ## **HAZRAT AMIRUL MOMINEEN (may Allah be his Helper).** We must continue to thank Allah that He has given this special honour to the UK Jama’at to serve Huzoor Aqdas (may Allah be his Helper) and of course having his blessed presence in our midst. Huzoor Aqdas (may Allah be his Helper) takes a very close personal interest in our Association and continues to give us special time to review our progress and give personal guidance to individual departments. I request all members to make a personal pledge that they will endeavour to strengthen their bond with Khilafat and put into practice the words of wisdom from Huzoor Aqdas (may Allah be his Helper). I would like to take this opportunity to thank Huzoor Aqdas (may Allah be his Helper) for his kindness not only to me but also to the whole of the UK Jama’at. Let us please not forget that it is with Huzoor Aqdas’s (may Allah be his Helper) constant prayers and guidance that enables the Jama’at to prosper. ## **ALLAH** Finally I would not have done my service if I had not thanked Allah for all the blessings He has and continues to shower upon our Jama’at. We can only show our gratitude through our constant supplication to Him. ## **Rafiq Ahmed Hayat** 19 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** **REPORT OF THE MANAGEMENT COMMITTEE -** Year ended 30 June 2021 The members of the Management Committee are pleased to present their report together with the financial statements of the Association for the year ended 30 June 2021. Legal and administrative information is set out on Pages 2 and 3 and forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity’s governing document, the Charities and Trustee Investment ( Scotland ) Act 2005, the Charities Accounts ( Scotland ) Regulations 2006, the Charities ( Accounts and Reports ) Regulations 2008, the Charities Act 2011 and the Statement of Recommended Practice on Accounting and by Charities ( SORP ) 2005. ## **Objectives and Activities** The objects for which the Charity is established are - the propagation of Islam as expounded by Mirza Ghulam Ahmad of Qadian, the founder of the Ahmadiyya Movement, and his successor, the Khalifatul Masih and generally to promote comparative study of religion. - the advancement of education amongst the members of the Association and such other persons as the Management Committee of the Association may determine from time to time. - the provision, as far as possible, of maintenance of orphans and widows and for such other persons as are unable by reason of some physical or other infirmity or handicap to maintain themselves. - The relief of poverty. The activities of the Association are as follows: - Propagation of Islam - Building of mosques - Religious education institute for missionaries, Waqf-e-Nau and other children - Assistance to deserving and needy for instance following natural disaster. A comprehensive Annual Report of the activities of the Association can be obtained on request from the General Secretary of the Association. ## **Financial Review** The Association is reliant entirely on voluntary donations from its members in the United Kingdom. The general public is not solicited for funds for attaining the objectives of the Association. The total income for the year amounted to £26,206,739 ( 2020: £25,402,444 ) . The Statement of Financial Activities includes further details. The amount expended in pursuit of the charitable objectives during the year was £18,107,025 ( 2020: £20,308,488 ) down from the previous year largely because of Covid19 restrictions curtailing some events and the Association’s activities. ## **Structure, governance and management** The Association is an unincorporated charity and is governed by a Trust Deed or its Constitution which sets out its objects and powers. The Constitution of the Association was adopted on 21 April 1987 and the Association was registered as a charity by the Charity Commission (No 299081) on 11 May 1988. The original Constitution was amended on 27 June 2010 by incorporating the appointment of additional Trustees, making changes required in the event of liquidation to comply with Section 7 of the Charities and Trustees Investment (Scotland) Act 2005 and widening the scope of activities to cover the whole world. In view of the Covid ­ 19 pandemic, the Annual General Meeting (AGM) had **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 20 to be delayed to December 2020 and following a resolution adopted by an overwhelming majority, the Constitution was further amended by building emergency resilience to permit virtual meetings to be held, permitting the AGM to be held at any time instead of the first half year, allowing votes to be cast by digital means instead of by show of hands, making minor changes to the Trustees and Members’ Council and permitting deeds to be signed on behalf of the Association by specific Trustees instead of all Trustees. Under the Constitution, the members of the Majlis Amila comprise the Trustees and constitute the Management Committee that is elected every three years at the Majlis Shura (Consultative Council whose members are elected office bearers and missionaries) which is held once a year. The day to day administration of the Association is carried out by the Management Committee which meets once a month. Administration cascades down into local branch office bearers who are also elected every three years. Ahmadiyya Muslim Jama’at (Scotland) Limited [AMJ (Scotland) Ltd] Charity Number SC050163 and Company No SC649886 was registered as a separate entity with the OSCR (Scottish regulator) to look after the affairs of the Community in Scotland and commenced its charitable work with effect from July 2020. ­ The Management Committee has formally established a sub committee, “The Finance Committee”, which deals with the day to day financial matters of the Association. The Finance Committee presents its significant approvals to the Management Committee each month and also prepares the annual Income and Expenditure Budget for the approval of Majlis Shura (Consultative Council). The Finance Committee normally meets once a week and comprises: |1.|Mr Rafiq Ahmed Hayat ...............................|_President_| |---|---|---| |2.|Mr Rana Mashhood Ahmed .......................|_General Secretary_| |3.|Mr Mohammed Nasser Khan .....................|_Vice Presiden_t| |4.|Mr Sultan Lone ...........................................|_Finance Secretary_| |5.|Malik Mohyuddin Abdullah.........................|_Accountant_| |6.|Mr Irfan Chaudhry ......................................|_Treasurer_| |7.|Mr Abdullah Jheengoor ..............................|_Internal Auditor_| The induction process for a newly appointed member of the Majlis Amila comprises an initial meeting with the Amir followed by a review of the written prescribed powers, the responsibilities of the appointed member of the Management Committee and the role of the Finance Committee. Information supplied as part of the induction process includes a copy of the relevant responsibilities for a post within the Association, a copy of the latest annual report and financial statements, copies of the minutes of the Majlis Amila, a copy of the Charity Commission’s guidance “The Essential Trustee: What You Need to Know” and HMRC’s “Fit and Proper Person.” All secretaries are required to submit to the National President of the Association a report of their monthly activities and report periodically to the Management Committee their plan of set targets and report their progress in attaining such targets. Minutes of the monthly Management Committee are circulated to its members and approved by the Amir (National President). ## **Statement of Management Committee’s responsibilities** The Management Committee is responsible for preparing the Annual Report and Financial Statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. The Constitution of the Association requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the state of the Association's financial activities as at the balance sheet date and of its incoming resources and application of resources, 21 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** including income and expenditure, for the financial year. In preparing those financial statements, the Management Committee should follow best practice and: - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent; - follow applicable accounting standards and statements of recommended practice; and - prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Association will continue on that basis. The Management Committee is responsible for ensuring that proper accounting records are kept which enable it to ascertain and disclose with reasonable accuracy the financial position of the Association and which enable it to ensure that the statements comply with applicable law. It is also responsible for safeguarding the assets of the Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Risk management** The Management Committee has overall responsibility for ensuring that the Association has appropriate system of controls, financial and otherwise. It is also responsible for safeguarding the assets of the Association and hence taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reassurance that; - its assets are safeguarded against unauthorised use or disposition; - proper records are maintained and financial information used within the Association or for publication is reliable; - the Association complies with relevant laws and regulations; and - capital projects are controlled by a Capital Projects Development Committee whilst a Purchasing Committee seeks tenders and places orders on the best quote obtained. As part of the Association’s risk management process the Managing Committee acknowledges its responsibility for the Association’s system of internal control and reviewing its effectiveness. It is also recognised by the Management Committee that such a system is designed to manage rather than eliminate the risk of failure to achieve the Association’s objectives and can only provide reasonable, not absolute, reassurance against material misstatement or loss. The Management Committee, through the Finance Committee, has set policies on risk and internal controls which cover the following: - the responsibility of management to implement the Management Committee’s policies and identify and evaluate risks for their consideration on an ongoing basis; - consideration of the type of risks the Association faces; - the level of risks which they regard as acceptable; - the likelihood of the risks concerned materialising; - the Association’s ability to reduce the incidence and impact on its activities of risks that do materialise; - the costs of operating particular controls relative to the benefits obtained; and - arrangements for monitoring and reporting risk and control matters of importance, together with details of corrective action being undertaken. As part of the above process the Finance Committee has considered the major risks to which the **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 22 Association is exposed and has reviewed those risks and established systems and procedures to manage those risks. ## **Reserves** Restricted funds continue to include funds designated for specific purposes, for instance, for disaster relief or for Zakat, that can only be expended for specific purposes. Restricted funds include funds otherwise committed for mosques that await completion. The Finance Committee considers that, given the nature of the Association’s regular income, the funds at its disposal are sufficient to meet all its needs. ## **Investments** Investment decisions are taken by the Finance Committee. ## **Public benefit** In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission guidance on public benefit and believe that the Association meets the necessary requirements. The remainder of this report and the separate Annual Report clearly illustrate the benefit to the public at large from the activities undertaken by the charity. ## **Environmental responsibility** The Association promotes an equal awareness of its members to improving both spiritual and physical environment. There is a comprehensive plan for sustainable and constant educating, training and reformation of members to aspire to higher moral values. In contributing to reducing the carbon footprint, the Association has invested in solar panels on its new capital projects, LED lights and recycling waste. ## **Significant event** Following the fire at the Association’s Baitul Futuh complex that destroyed the administrative block, John McAslan & Partners, a firm of leading architects, were asked to develop new designs for the huge complex and following planning approval work is nearing completion at the date of this report on this flagship community centre of the Association. ## **Auditors** A resolution to reappoint Macalvins, Chartered Accountants as auditors for the ensuing year will be proposed at the next meeting of the Management Committee. Approved and authorised for issue by the Management Committee and signed on its behalf on 23 March 2022. Mansoor Ahmed Shah Vice President 23 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** ## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF AHMADIYYA MUSLIM ASSOCIATION – UNITED KINGDOM** ## **Opinion** We have audited the financial statements of Ahmadiyya Muslim Association – United Kingdom (the ‘Charity’) for the year ended 30 June 2021 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 applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity’s affairs as at 30 June 2021 and of its incoming resources and application of resources (including its income and expenditure) for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. ## **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 Auditors' 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 United Kingdom, including the Financial Reporting Council'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** In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 24 ## **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** We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion: - the information given in the trustees’ report is inconsistent in any material respect with the financial statements; or - sufficient and proper accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. ## **Responsibilities of trustees** As explained more fully in the trustees’ responsibilities statement, 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 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. ## **Auditors' responsibilities for the audit of the financial statements** We have been appointed as auditor under section 144 of the Charities Act 2011, and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005, and report in accordance with the Acts and relevant regulations made or having effect thereunder. 25 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 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 Auditors’ 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. ­ Irregularities, including fraud, are instances of non compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non ­ compliance with laws and regulations, we considered the following: - the nature of the charity and sector in which it operates, control environment and financial performance including the design of the charity's remuneration policies, key drivers for staff remuneration, bonus levels and performance targets; - the results of our enquiries of the trustees about their own identification and assessment of the risks of irregularities; - the process for identifying, evaluating and complying with laws and regulations and whether ­ - the trustees were aware of any instances of non compliance; - the process for detecting and responding to the risks of fraud and whether the trustees have knowledge of any actual, suspected or alleged fraud; - ­ - • the internal controls established to mitigate risks of fraud or non compliance with laws and regulations. These matters were discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included United Kingdom charity law and other relevant legislation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditors responsibilities. This description forms part of our Auditors’ Report. **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 26 ## **Use of our report** This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them 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 the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. ## **Macalvins Limited** Chartered Accountants and Statutory Auditors 7 St John's Road Harrow Middlesex HA1 2EY 25 March 2022 27 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** **The notes on page 32 to 35 form part of these financial statements** **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 28 **The notes on page 32 to 35 form part of these financial statements** 29 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** **The notes on page 32 to 35 form part of these financial statements** **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 30 ## **ACCOUNTING POLICIES** ## **Basis of preparation** 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) and the Charities SORP (FRS102).AMA UK 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. ## **Going Concern** ­ Despite the Covid 19 pandemic, the Trustees have reviewed the financial forecasts for the charity and have in particular considered the anticipated income and expenditure commitments for a period of twelve months from the date of approval of these financial statements. The Trustees believe that the charity has adequate resources to continue in operational existence for at least the next twelve months and to meet its liabilities as they fall due. For that reason, the Trustees continue adopt the going concern basis in preparing the financial statements. ## **Incoming resources** Income represents amounts voluntarily contributed by members of the Ahmadiyya Muslim Association United Kingdom. Donations are recognised on receipt. ## **Pensions** Contributions to the charities' nominated defined contribution pension scheme are held by a third party provider and are charged to the SOFA as they arise and are payable in the year. ## **Tangible fixed assets and depreciation** All assets costing more than £1000 are capitalised and valued at historic cost. Depreciation of Fixture Fittings & Equipment and Motor Vehicles has been charged on a straight ­ line basis at a rate of 33.3% over their estimated useful life of three years. ## **Land and Buildings** Land and buildings are stated at historical cost, except for the London Mosque complex, which is shown at its 30th April 1979 valuation of £460,500. No depreciation is provided on freehold land. Depreciation is not provided on freehold buildings as the residual value is deemed to render any depreciation charge immaterial. From 1 July 2011, depreciation is not provided on leasehold properties as it is considered to be immaterial. ## **Stock** Books and publications purchased for resale are charged to the revenue account during the year of purchase. Stock in hand value is ignored, it being immaterial. ## **Foreign currencies** Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction ## **Mosque Funds** Donations received for mosque funds that are yet to begin or undergo construction are treated as restricted funds. Upon completion of the mosque project, the relevant mosque fund is transferred to unrestricted funds. Any donations received for these completed mosque projects are also classified as unrestricted funds. 31 **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** ## **ACCOUNTING POLICIES (continued)** ## **Funds structure** Restricted funds are spent for the purpose for or in accordance with specific instructions of the donor. Unrestricted income funds comprise those funds which the management committee are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include funds that had initially been designated for the purchase and construiction of a specific mosque but since completion of that project, its day to day maintenance and renovation is subsequently funded by routine operating exepnditure. Further details are disclosed in notes 6 and 7. ## **Volunteers used – significant nature of their work** The Charity benefits greatly from the involvement and enthusiastic support of many of its volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contributions of general volunteers is not quantified by a product of hours worked or a wage rate and is not recognised in the accounts. ## **Financial Instruments** The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. **AHMADIYYA MUSLIM ASSOCIATION UK: ANNUAL REPORT 2021** 32 Ahmadiyya Muslim Association- United Kingdom Notes to actounts rDr tbc yci¥ cmded 30j￿ne 211ZI l TH￿81b]e A55ets FreEhuld L*nd m￿lIdIng9 a5chold L*nd BuDOlngs FiIturcs Mfjtor ve￿￿le TDt*l At l July2020 Additions 1.279.7E4 89.061 40.340 (rf).850.615 4.252.436 4.153225 30 June 2020 03J71J95 312J21 l J68.815 50.490 OSID3.0$1 D¢precl*tkn At l July2020 Charge for IEar At 30 Junt 2021 2S.469 1.179.178 79.221 31 J76 1.236.021 87.572 lJ23J95 ,469 39.727 Nrt Valwe At 30 June 2021 OJJ71Jg IllJ,446 10,763 03.779,4%6 At 30 2020 $9,218.1 IW,6O6 8,964 $9th14,592 ndand buildin8ssrestatedathistijriul cost. except forthe LnndDn Mosqupcornplex. ￿lch is ShD￿￿ at it5 30 Apnl 1979 valuation of£460.500 Al 30 June 2021. the Associa1￿¥ LgnBible a55ety ￿￿ether with thecon*nts 0)D￿Ined￿crLyD were insured for4D amount ID eyctss 2 lfive5tmeTr Th¢5¢4re lis￿￿￿ thp London Exrhan8e4ndJr¢ 5h(nvn at wsi Th¢ rnorkeiTrxlue at 30th June 2021 wps £46712021k£3701 J t)tM• 2•21 202 Adv&ncc5 10 Indi￿ual5 AdvanLrs Li) m155ions brnnehe5 Lkbiors and prepd)Thenis 289.683 55.966 2.641.fy¥5 1987J33 289.218 44.200 2.•W 140 JJ23.463 AHMADIYYA MUSLIM ASSOCIATION UK.. ANNUAL REPORT2021 33 Ahmadi)rya Muslim Association - UDlted Kingdom Notes to a¢¢ounts f￿r the yegre￿ded3thJ￿Trt 2011 4 Crtdita 2D21 202 An￿￿￿ts falllDg¢Jwe In 1¢55 th4n•Treyear Am&na4t fu Due ioauxiliaryor8anislliions A¢crwls Credil rtvolbimg fA¢ilily Surtdrycredi￿rs Inote4.11 328 930 87.¥35 1263.819 618.259 ¥9.203 l J33.810 43.269 1.723013 2.SY2.417 4.1 These4re funds advsnced bythe members tothe A&swiation and are heldon ipJsL. 5 Revsluation Rtserv This ieprL*nLs IhL InSurdncev8lue oftht L¥md(m Mo4ueCompleK. &4At 30th April 1979 6 Restricted Fllnd Rewurce5 txpethde Tr¥nJftrs Im712 reS0￿rte$ 30m6ni IIK Baiiul fuluh Mo4L* Inot¢6.11 lTh)te 6.21 27.315.443 3.695.163 39,6Z2A59 4,14%,Z76 43,767,736 fj.I IIK M￿q￿c8 *'un Th15 fundwas launched in November 1979 to acqullE suitrble pretnisesforuseas M05ques and IIwy5 In the Ilnited Kingdnm for the benefiiofrnembeB. 6.2 ￿lt￿l Futllb This Fund was lounchLd In Febrnary 1995 toacquire4nd levelopa new m05que complex fly Ihe ￿n￿on Region in viewofthe growingneedsofthe UK Jama￿t. AHMADIYYA MUSLIM ASSOCIAMON UK.. ANNUAL REPORT 2021 Ahmadiyya Muslim Assoclation - United Killgdom Notes to a¢tounts the yt*r tThded JVJ¥Trc 2021 7 D￿1￿￿*10￿ INrte7.11 2021 2020 tlui 10 Il¥ad4lllrt¢rs W¢lfaYr futtdb Di5astr3 fund$ Olhcr Furth I￿￿C 7.21 1￿C 7.31 Infft 7.41 1.2fi1.(Kh4 5611.022 119.549 5.046 1,27U.354 4￿.097 119.549 Total R¢*)•r¢ Rt5Hr¢ts ewd¢d 3SW21 •imno e 7.21 Iw¢ 7.31 IM¢ 7.41 1270J54 469.097 119yJ IQJ31J06 (IOJ4O.916) 362.633 {263.708) I261.(￿4 568.022 119J49 Welfar¢ trwx15 1364J46 1fj694.199 10th04th I.1M3￿11 7.2 AnKN]nts lo HewJqUa￿ u¢ Ahm￿1)y& Muslim J￿1 In*rMioThql and are in th con5111uti(￿ (rf Ahm￿1￿ Muslim Ass(KiiiioTh UK. Ahmfidl￿ M￿5￿m Jam&ai liJie¥natiO￿] 15 a UK TCW51wtyJ 7J Wdfarr fund$ ar¢ fcjr th¢ r¢li¢fofwyand a551Stance 10 IhB d15advaNla￿. 7.4 DI￿aL%￿￿ fun(L% #rl fi)r thL purpi)SL Iifpriryidin¥ humuniwnhn rclirf In IhL LYi*I ofn8iw¥l orm8n mad¢ disas￿rS "IthcsL' funds BrL' IhNw¥h rLXil¥lllYLyJ InlL'rn#liutyal #id ag¢rtLries. 8 Tax•tion Ahn￿di￿ Muslim A￿￿KillI1￿ UK b¢in8a ¢hArity rwt¢r¢d with theChBnryC￿nmlss10n IUKI is exempt fr(Th t￿¢1￿1. Chprity 15 G￿lmitt¢d ￿1p¥￿'n8 on esiimDtedarnouTrlofU.I￿.IXy)12o20- £5.¢XXb.IXXTr) by I￿t0 with buibJin8 ￿￿er atyj Impr￿ th¢ pr¢r*rt*￿ MLWlleS. ￿c(Xnrn¢*￿8lHM and a￿tIllry ioisrrati%t wtmixs. AHMADIYYA MUSLIM ASSOCIATION UK.. ANNUAL REPORT2021 35 Ahmadiyya Mwslim AssoclAtIDTh- Unlted Klthgdom Noie% w •¢¢ouTrti ror tht y¢*r¢•thd 2•21 2•21 1.440.719 10.763 1.441.053 692.655 202.344 fi07.550 I )￿￿?? 2.710.556 1.733.834 l J35.357 108.8(W) 449.D20 I J9X.189 62.622 42.859 543.228 Annual PU￿￿•Ll11rtl 4thsotsh demy forMinisictJofRdiwL Meainpand confcrcnE Tabli¥hcaryai H￿pI￿litYllT1d kilchen TtavEland Itan5 84.150 292.685 49.05$ 22X.641 688.174 87.572 PrintIll&pDllab￿ t￿￿Ph￿￿e 430.735 ikprc£i&tion Unreslri￿e￿ EXPEndilure Head9￿ne[S5h￿C De5iwJatedfutsJs 11307.101 8.938.035 10.340.916 20J.708 20JO8.403 2•21 202• 2.&17.705 1.440.719 ).MTr8.4?4 l.667.052 I.5￿.57? 3 ?57.0*9 168.970 86.678 nU¢rknof￿HImff.tyth¢1 ￿￿1￿￿￿41￿￿fil¢￿￿r w4s 247{202D-2401. with ill in F¢ov¥lnvd either$wy￿￿? thewvenwvofth¢kntyLYW 5thictiitrthtch•nty NowWc*mgJfiwe thJrinsth¢ >Y4r. Albxated represen¢)￿lT(as￿ foi within spern lh¢ I'DJs*esweie£306.31712020-£4762631 Th¢ totslauthsed expendilure reiTnbut5cd ifKwin¥c￿ts pid dIre¢tlY￿ Jrdpthic5 was £10.20512020-£47.4871 in resPtLlof7 TtU5te 13 Aythlori 2112• Auditfr¢ 17.848 AHMADIYYA MUSLIM ASSOCIAMON UK.. ANNUAL REPORT 2021 Ahmadiyya Muslim A55ociation- United Kingdom D¢tiiled Prvperty Aiyets Srhedvle Hs at 30June 2021 Adthtio DeprKiAllon TxttKibJrAJyrh 01.07. YE J•.0&2I YEM0&2I )￿￿21 3.856.B69 )￿$6.869 1.746.6Y Bumin¥ham Wesi 634.681 .661 161.0]6 250.352 dford. iA5 Road fj0.908 Brndforé New 51 2.624.676 2.624.676 Cwnknds wlcy Croy￿-siJ￿￿e$slrttl F451 l-W&ldw]]5W l(K).(kn) 522.078 ith). 522.07 276.654 276.854 1402IO 140.210 650.422 E&51 L￿nd0n3.New￿M Ftltha 891.563 701.046 821e B91.563 Gillin￿￿ Glaww 701.046 9215 H￿Y¢S H&rtlerthl 379.SI4 1.066.939 579.$84 1.086.939 136.731 HLQdcT5fi¢1& lEwI￿d Ewxny l￿dersr1eld 2 53.541 53.¥4l jz￿￿- BTznWmrPi 3.894.199 I￿9￿.149 361.996 316.202 825.802 3￿.697 25.802 3M.697 Liwcwl t￿tt. FazAI ￿￿u￿c0(OP￿x l￿O￿￿-49 rJ￿5¢n￿¥Jl 1.405.712 I￿.094 104094 172.862 53 Nlelrose Ro LA￿kn￿.T￿xifi8cÈrtt(t I￿.(￿) 1.712.OJto fA6.285 I￿.0 Milckn- B&ilul Ehun Unit 616.265 ilrhBm- S*ilul th¥#rt25 Willow Lknt Railul 24.937.?99 ).740.412 .CeThtrLI Ro 132.378 ith. ￿￿dDn knd 67.8>) 127. 67.829 127.960 156.512 Nmh Wzl Notti￿bZ Oxforé s￿1￿nd. Fliugh Rr S￿iL￿nd- NithsdllkAv 5cwithNpe 5kffiel 496.96J 63.679 94.476 60.37& 996.411 764.292 f￿%.425 63.679 94.476 b).378 7(yl.Z92 668.425 1.663.438 349J85 wal￿11 Watfor Wo1￿￿A￿Mp AIctyl%¥1￿th 1.4fJ).703 1.409.7 59.SQ*•21 slim Co 41IHatre www.LoveForAIIHatredForNone.org