THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY TRUSTEES REPORT AND FINANCIAL STATEMENTS YEAR ENDED 5th APRIL 2024 CHARITY REGISTRATION NUMBER- 500648
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Charity Registered number . 500648 Contents Page Administrative Details Trustees, Annual Report 24 Independent Auditoff s Report Statement of Financial Activities (SOFA) Balance Sheet Cash Flow Statement 10 Notes to the Financial Statements 11-13
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY REFERENCE AND ADMINISTRATIVE DETAILS Charity Number 500648 Reglstered Address 283-287 Stoney Stanton Road Coventry CV14FR Trustees Mr Abdul Takolia (chairman) Mr Nazir Mangera Mr Mohammed Bhayat Mr Asif Takolia Mr Ayub Takolia (custodian trustee) Mr Gulam Shaikh (custodian trustee) Mr Mahmoud Ebrahim Bhayat (custodian trustee) Audltor8 Mr Akbar Dedat Crystal Business SeNices Ltd. Chartered Accountants 264 Stoney Stanton Rd Coventry . CV14FP Bankers Lloyds Bank plc HSBC Bank plc Sollcltor8 Rotherham and Co Coventry
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Charity Registered number . 326933 Trustees. Report The trustees present their annual report and audited financial statements for the year ended 5th April 2024 and confirm that they comply with the Charities Act 2011, the Trust Deed and the Charities SORP applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Admlnlstratlvo Informatlon Trustees who have served for the period from 6th April 2023 to date were as follows.. Mr Abdul Takolia (chairman) Mr Nazir Mangera Mr Mohammed Bhayat Mr Asif Takolia Mr Ayub Takolia (custodian trustee) Mr Gulam Shaikh (custodian trustee) Mr Mahmoud Ebrahim Bhayat (custodian trustee) The trustees, apart from the custodlan trustees, are appointed or re-appointed at the members, bi-annual general meeting. The next bi-annual meeting is planned for October 2025. The charity operates from premises situated at 283-287 Stoney Stanton Road, where it has been located since 1988. The site consists of a purpose-built mosque which can facilitate well in excess of 1500 worshippers modern classrooms for the education of up to 500 students.. a recently renovated community building and also a funeral building. The charity is also fortunate enough to have it's own car park. The charity is also referred to as 'Masjid Zeenatul Islam,. As well as the above functional assets, the charity has over past years invested in residential properties which have been let out generating income for the use by the charity. Gov8rnlng Document The charity's governing document is a constitution which was registered at the Charities Commission on 19th June 1981. Management The five non-custodian trustees meet on a regular basis to manage the affairs of the charity. They also have the power to appoint more members from the community to assist them as part of the working committee. There are also sub<ommittees to deal with separate matters relating to the education of students, managing the funeral arrangements, The charity also uses the services of many volunteers who regularly help out in man8ging the various operations of the charity. Re¢rultment and Inductlon of Tru8tees The trustees are appointed at the members, meetings. Only those persons who are well aware and have respect for the general principles of the charity are appointed, Once appointed they are trained in the overall management of the charity's affairs. None of the charity trustees are remunerated. Rlsk Management The trustee5 continue to monitor and review major risks which the charity is exposed to and where necessary control and implement systems and procedures to manage these risks. To protect against any financial misappropriation, trustees and accounting staff regularly monitor and supervise the financial affairs of the charity. We believe these measures are appropriate to the charity's size and the nature of its operations.
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Charity Registered number . 326933 Trustees. Report The main objectives of the charity are set out in it's constitution and are as follows'.- (a) to promote the teachings of Gujrati Sunni Muslim (Deobandi as interpreted in the writings of the Imam Abu Hanifa) within the City of Coventry and the surrounding neighbourhood. Ib) to relieve the poverty sickness and old age amongst adherents of the said faith in City of Coventry and surrounding neighbourhood. In order to meet these general and other objectives the services provided by the charity includes the following:_ The provision of religious educational facilities for The children residing in The Coventry area The provision of social activities for the youth members The provision of social and general religious advice to all who request it in the Coventry area The facilitation of visits for general knowledge by schools and other organisations The facilitation of legal civil marriages in conjunction with Coventry City Council. The provision of funeral services including liaison with Coventry City Council Publlc Benefit The trustees believe that providing the various services the charity complies with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charities Commission, Flnanclal Revlew After providing for depreciation of £55,423 the charity's net outgoing expenditures were £46,296. In the previous year the net incoming resources were £85,227 which was mainly due to the facl there were considerable payments in advance received in the previous year which were credited to the results for that year. At 5th April 2024, the charity's unrestricted reserves were £3,197,585. The investment properties were revalued in the year crealing a revaluation reserve of £582,020. Reserve8 Pollcy With a very healthy Ilquid funds balance of nearly £400,000 the trustees are confident that the funding levels are more than adequate to support it's ongoing activities. Fund-Ral8lng The charity regularly makes appeals for donatlons and collectlons. These appeals involve approaches by the trustees and staff to their relatives, friends and well-wishers for donations. No professional fund- raisers or commercial participators are involved. Future Plan8 There are plans to refurbish the washingltoilet area of the mosque, subject of course to planning and also the approval of the members. Statement of Trustees, Responslbllltles The trustees are responsible for preparing the Trustees, Annual Report end the financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true end fair view of charity and of the incoming resources and application of resources of the charity for that year. in preparing these financial statements the trustees are required to.. Select suitable accounting policies and then apply them consistently. Observe the method and principles in the charities SORP {FRS102}. Make judgments 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 financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue.
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Charity Registered number . 326933 Trustees, Report 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 financial statements comply with the Charities Act 2011 and the regulations made under that Act. 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. Statement of dlsclosure of Informatlon to audltors The directors of the company who held office at the date of approval of this directors, report confirm.. that.. as far as they are aware, there is no relevant audit information needed by the auditors in connection with preparing their report, of which the auditors are unaware; and they have taken 811 the steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. This report was approved by the trustees on 30th September 2025. I¥siF TfiwGLI ¢¥ .Name..../hoi.irtrffft.&i),......AHAY.A T.....,..
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Charity Registered number . 326933 Opinion We have audited the financial statements of THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY for the year ended 5th April 2024 which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement and notes to the financial ststements, including 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). The comparative figures have not been subjected to an audit. In our opinion the financial statements.. give a true and fair view of the state of the charity's affairs as at 5th April 2024, 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, Ba818 for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclu81on8 relatlng to golng 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 identlfled any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as 8 going concern for a period of at least e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trusteeswith respect to going concern are described in the rel6vant sections of this report. Other Infonnatlon The other information comprises the information included in the trustees annual report, other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial ststements does nol 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. 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 course of the audit or othemise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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.
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Charity Registered number . 326933 Matters on which we are requlred to report by exception We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion.. the information given in the financial statements is inconsistent in any material respect with the trustees, report., or sufficient 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. Responslbllltles of trustees As explained more fully in the trustees. responsibilities statement set out in the trustees, report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to ceas& operations, or have no realistic alternative but to do so. Audltor r88pon8lbllltle8 for the audlt of the flnanclal 8tstements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with reaulations made under section 154 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes Our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI 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. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in Ihe financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. Some of our procedures for detecting material misstatements included:_ Ascertaining the intemal control procedures of the charity Agreeing the nominal ledgers in general with the underlying records Checking the joumal entries and other adjustments "Making enquiries with the trustees concerning pending or potential legal problems 'Examining any transactions outside the normal course of business.
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Charity Registered number . 326933 As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial ststements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charity's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that 8 material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concem, Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation li.e. gives a true and fair view). We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in Internal control that we identify during our audit, Use of our report This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 auditor's 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. MR AKBAR DEDA T (Senior St8tutory Auditor) For and on behalf of.. CR YSTAL BUSINESS SERVICES L TD Chartered Accountants/Registered Auditor 264, Stoney Stanton Road. Coventry. CVI 4FP. Crystal Business Services Ltd. is eligible for appointment as auditor of the charity by virtue of it's eligibility for appointment as auditor of a Company under section 1212 of the Companies Act 2006. 30th September 2025
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Statement of Financial Activities - (Income and Expenditure Account) Year Ended 5th April 2024 05104124 05104123 Notes INCOMING RESOURCES Donations and collections Incoming resources from charitsble activities Investment incomes Total incoming resources 161,983 180,853 37,321 380,157 128,204 282,286 33,105 443,595 RESOURCES EXPENDED Charitable activities Payroll costs (including pensions) Light, heat and rates Insurances Funeral costs Repairs and maintenance Motor expenses Bank charges Printing, stationery, books Telephone Software Donation to University Hospital Planning costs Miscellaneous expenses Depreciation Total resources expended 192,522 48,752 9,252 70,243 19,170 1,128 402 8,519 1,045 720 4,165 2,220 12,892 55,423 426 453 183,332 31,298 8,916 40,656 7,951 3,470 561 8,580 276 19,610 53,718 358 368 NET INCOMING RESOURCES 146,296) 85,227 Balanc8 at 6th Aprll 2023 3,243,881 3,158,654 TOTAL F ND CARRIED FORWARD 3 197 585 3 243 881 ALL OF THE ACTIVITIES ARE CONTINUING LL OF THE FUNDS ARE UNRESTRICTED
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Balance Sheet as at 5th April 2024 Notes 2024 2023 Flxed assets Tangible assets Investment properties Fixlureslequipment 2,577,377 800,000 1.825 3,379,202 2,632,192 217,980 2,850,172 Current assets Debtors Cash at bank and in hand 20,788 383,475 404,263 8,863 389,126 397,989 Credltors: amounts falllng due wlthln one yèar (3,860) (4,280) Net current a88ets 400,403 393,709 Total a868ts le88 Current Ilabllltl88 3,779,605 3,248,161 Net a888ts 3 779 605 3 243 881 FUNDS Unrestrlcted fund8 Revaluatlon reserve 3,197,585 582,020 3,243,881 Totsl Fund8 3 779 605 3 243 881 The financial statements were approved by the Board of Trustees and authorised for issue on 30th September 2025. IF (4tLoiiA
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Cash Flow Statement - Year Ended 5th April 2024 2024 2023 Cash Flows From O eratln Net Incoming Resources Depreciation Movements in Debtors Movements in Creditors Actlvltles (46,296) 55,423 (11,925) 420 (3,218) 85,227 53,718 (327) 4,080 142,698 Cash Flows From Investln Purchase of Fixed Assets Actlvlt (2,434) Changes in Cashlcash equivalents (5,652) 142,698 Cashl Cash equivalents At 6th April 2023 390,126 246,428 Cashl Cash equlval8nts At 5th Aprll 2024 384,474 389,126 Anal sls of CashlCa8h E ulvalents Bank account balances 384,474 384 474 389,126 389,126 10
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Notes to the Accounts For The Year Ended 5th April 2024 1. Accounting Pollcies Basis of Preparation The financial statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 and the Charities Act 2011 SORP19. The financial statements are for the charity only and are stated in sterling. The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern and they also conclude that the financial statements give a true and fair view. Incomlng Resources: Donatlons, charltable actlvltles Incomlng resource8 These are included in the Statement of Financial Activities (SOFA} when.. The charity actually receives the income, Tax reclalms on donatlon8 and glfts Incoming resources from tax claims are Included on the SOFA at the same time as the gift to which they relate, to the extent that tax recoverability is certain. Llablllty recognltlon Generally liabilities are reco9nised as soon as there is a legal obligation or constructive obligation committing the Charity to expenditure, A888t8 These are only capitalised when they can be used for more than a year and cost more than £500. They are valued at cost or a reasonable value on receipt. The trustees believe that the fixed asset on the balance sheet are shown at a fair value. Depreciation is charged on the fixed assets over the estimated useful life of the underlying asset. The following rates apply.. Functional properties Equipment 20/0 Straight line basis 250/0 reducing balance Value Added Tax Expenditure is shown inclusive of VAT. Funds All of the charity funds are unrestricted.
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Notes to the Accounts For The Year Ended 5th April 2024 2. Salaries And Wages Detailed information covering all the employees of the charity.. Total 2024 Total 2023 Gross wages and salaries Employer pension costs Total staff costs 191,172 1,350 192,522 181,982 1,350 183,332 Average number of employees for the year 31 31 (No employees were paid more than £60,000). The trustees received no pay in executing their duties as trustees. 3 Truste88 And Other Related Partl88 Trustee Expenses.. No expenses were paid to trustees during the year. Related party transactions., There were no related paty transactions of the charity in the year. 4. Tanglble Flxed Assets Functlonal Bulldlng8 Inve8tment Propertles Equlpment Total Cost At 6th April 2023 Additions Revaluation uplift At 5th April 2024 2,775,853 217,980 2,775,883 2,434 582,020 3,360,337 2,434 582,020 800,000 2,775,853 2,434 Depreclatlon At 6th April 2023 Charge for year At 5th April 2024 143,661 54,815 198.476 143,661 55,423 199,084 608 608 Net Book Value At 5th April 2024 2,577,377 800,000 1,826 3,379,203 At 5th April 2023 2,632,192 217,980 2,850,172 The trustees believe that the fair value of the functional buildings is the cosl less depreciation. The investment properties were valued in April 2024 by an estate agent who deals wilh similar properties in the area. 5. Debtors 2024 2023 Sundry debtors Prepayments 11,725 9,063 20,788 8,863 8,863 12
THE ANJUMAN-E-GUJRATI MUSLIM SOCIETY Notes to the Accounts For The Year Ended 5th April 2024 6 Creditors: Amounts falling due within one year Taxation and social security 2024 2023 3,860 3,860 4,280 4,280 7 Contingent Llabillties Except as reflected in the financial statements, there were no contingent liabililies at 5th April 2024 12023.. £NIL) 8 Other Informatlon Capital Commitments There were no capital commitments at the year end. 13