(,,hilY Nu. 512810 AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM (a chai-ily establislied by tjusi deed) REPORT AND fiNANCIAL STATEMENTS FOR THE YTr.AR ENDED 31 MARC'H 2024
AHI,-F-SUNNAT WA JAfvIAAT BAIILI ILVI OF BIRMINGHAM CONTII NTS Page TE'ustLJe.5 1"ei)oi't Iiidepeiident examiiiei s i'epDI'É StAteiiieiit of fiiiaiicial activities 10 Balaiice slieet Casli floiv stateineiit 12 Notes to tlie fiiiAiieial st8tenients 13-24 liieoine & expepiditui'e accouiit 25
AFIL-E,-SUNNiif WA JAMAAT BAREILVI OF BI_RMINGHAM I'RUSI'LLS, REPORT FOR THE Yb,AR ENDED 31 MARCH 2024 The "I"i'Lisieeb pi'esenl Ilieii. i-epoj1 and fJn8ncial Sialemcnls loi- Ilie )ieai- ended 31 Mai-cli 2024. I-lic 'l'i'iistcc.s coiifii-iii Iliat tlie aiin(ial i'eporl aii(I tiiiaiicial stateiiieiits of the cliarity coniply with tl)e i'equii'cJ)Iciils of tl)c Llii21'ily'.4 &7oveiming dotyiiiiicnl, 117e ('liai'ities Act 201 I, tlie iji-ovisioiis ot tlie SialLiiienL of RccolllT))eiided Pi'¢?LtiLe (SORP) 'AcLOLiiilii)g and Rei)oi'liiig by Cl)ai'ilies" issiied in Mi arch 2005 aiid willi tlic Fiiiaiicial Rei)oiliiig S'lavidai-d ¢ll)pl icable in Iht UK an(1 Rci)ublic of Iielaiid (FRS 102) (effective O l Jaiiualy 2019). RLI FLI RLI NC'L ANI) ADfvIINISTRATIVE INFORMATION Chai'ity nuiiiber: .$12810 Registei'ed office: 179 - 181 Woodlands Road Sparkhill Birmingham BII 4ER Holdliig Ti"ustee5: Ashfaq Ahmed Aziin Kh2n Nawa7. Hussain Mohammad Sadiquc Liaqat Ali Munii. HussaiTI Mailoob Hussain MaiiAgei)Jeiit Tl'ustees: Moliainmad Hafeez Slidrrir¥iz14ii%%ain Ainjad Ali Sadiq Sliah Ndwaz Nazai. Hussain YLTsuf Abdalla Miikadam Qainai. Zaman Sat"dar Talib Jeliangii. Bashii. Majid Iqussain Melirban Ali Abad Hussain Shah Nawa7 (2) Mohanuiicd Yaseen Chair Secretaiy Vice Seci'ctary Ti'casuirr Vi¢¢ Ti-easiirei. (IEsigned on,. 0110112024) Senior Managemeiit Team: Trustees make up the Senioi. Maiiagemcnt Team aiid air unpaid. All einployees are part of delivery ieams and not management. Independeiit Exaniiner: Mohamniad Ansari Aiisari & Co Kings Court, 17 Scliool Road Biiniingliam B28 8JG Baiiliers: Lloyds Bank Pl Kttts Gi'een Biiiningham B26 3JW
AHL-E-SUNNAf WA JAMikAT BAREILVI OF BIRMINGHAM I'RUSTEES, RLI PORT FOR THE YEAR ENT)ED 31 MARCH 2024 sriiiicTURE, GOVF.RNIlNCE AND MANAGEMEI NT (coiit.) rl undi'aisiiig activities The Cliai-ity l)ad no .sigi)if icanl fiindraisiii&7 costs In tlie ye21- but J'aised tiiiid£ fi-oim iroluntaiy doiialioi).s i'eceivLd froni iegulai- doiioi-s as well as doijdtions i'eceived froIn beneticiaries wlio coine to Mosqiie eijeiils aiid pi'ayei's. OBJFCTIVKS AND ACTIVII"IEI S Tlie ubjecls of the chai'ity al'e tl)e advancement of the Islainic I'eligion in accoi'dance with tlie doctiine.8 of tlie Alil- e-siiiinat Wa Jamaat Bareilvi faitli. Jii fiirtlleraiicc of these objecls, but not oihvJ'wise, tlie chai'ity sliall also.- 'i'ange and provide religioub functioijs and religioiis education. Perfoiiii marriage cei'emonies, burial rites, all in accoiylance witli the Ahl-e-suiinat Wa Jamaat Bairilvi. Co-oi'diiiate aiid unify Ilie customs, cot)ventions and observanLes of the Ahl-e-siiiinat Wa J4ima2t Bai'ctlvi. Raise flln8 and invite and receive contribution froin any person oi. pei'sons whatsoever by way or siibscriptioiis, doiialions oi. othcNiise provided that the charity shall not underlakc any peJ'maneJit tsading activities in i?ising ndS foi. ils chai'itable objects. IIandle and managc at itg own discretion but lli accordance with the Englisb Law charitable trLlSts of Ineiiibers Ihat have been handed over to the cliaiity for theii. Jnaiiageii)enl,' Work in liainiony witli utliei- Ahl-e-sunnat Wa Bareilvi Jamaats. Buy, i'eiit oi. build centres, mosques and such otlier inslitulioiis as niay be ijeccssaiy fi'oin tiine lo lirne for the fiii'tliei-ance of the objecls of the cl)arity. Any centies sucli bouglit, rented oi. built lo be nained as lamatia Islamic Ceiitre. Do all such othei. things as aic n¢¢essary to the allainment of the above-lneiitioned objects. b) d) g) h) HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT The Charity proftnotcs the benefit of the Muslim commuiiity by promoting Islain aiid Islainic education, relieving povetly and dlsti'ess and by providing facilities for tlie protection of health and IEcrealion with the aim of improving the conditions of the Muslim community as an eXprs1On of faith. I'he diteLt benefits wliich can flow fi'om this purpose are: To pi'ovide, Illdinlain and equip religious facilities and places of worship whicli will help the Muslim community iii their religious and educalioiial life. To eiiable Incmbei's of tlie Musliin comiiiunity to integrate within the widei. society and to pai'ticipate fully in public and economic life witliin Birniingham. To bi'iiig a better understandiiig of Muslin]s and theii. traditions to the wider society in ordei. to achieve good i'elations between the Muslim community and others" To initiate int¢ifaiih and inlercominiinity dialogue in order to disseminate coi'iEct knowledge about Islam and to help diffet'entiate CLiltui?I practices fi'om i'eligious p17Ctices' To pi'oimote tolerance between people of different ethnic backgroiiiids/cultures and to increase equallty of opportlinity and equal protection amongst thein. Tliese benefits will be evidenced through feedback from the bcneficiaries of tlie courses. classes and religious activities, membership lists, progress reports that are sent to fundeis and the annual repoit that is sliown in the AGM. The bu.stees confii"m that they have complied wilh the requirements of section 4 of the Charities Act 2011 to have due i'egai"d to the public benefit guidance published by the Clrity Commission for England and Wales.
I,-E-SUNNAT WA JAMAAT BA]IE4 ILVI OF BIRMINGHAM TRUSI'LES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 AC141LI VE,MEI NTS AND PERFORiMANCE Pi'opei"ties Ch:ii'ity I'wo of tlie PT'QPel'tics, iiamely, 179 ¢?nd 181 Woodlands Road, Sparkliill, BiiiTiiiighaiii, ai'c I'egiqtei'ed at the Land Regislty iii tlie naine of Ihc Ti'ustees of Ilie Jainalia Trusl. Thc Manageiiienl Coii)Inillce llave been suceessfiil iii obtaiiiing Ilie writlen agrcei)ient of tlie existiiig Ti-Lislees of Jainatia Isl41mic Cenlit (tlie cliai-ity) and Ilie Trustees of Jamalia Ti-iist to inei'ge Il)e two sets of PL'opei-lies iiilo the Cliai'ity. The Jainatia Islajnic Centre coiistittition lias beeii aiiieiided by mcinbei'%' api)I'oval. Solicitoi-s have been insliiicled lo mei'ge the pi-operlies and deal with tl)e collveyance. Tliis is a long-slaiiding issue that l)as been resolved by tlie Mic naging Corninittee with members, api)roval and will strei)gthen the fjnancial affaii's of Jainatia Islamic Centye, as it will now acquii'e the legal titlc of iwo fuJthei- propci'lics, namely 179 and 181 Woodlètnds Road, Tlie Ti'uslees Iiave taken control of tliis aspcct and arc in colilact with Solicitois to ai'iange foi. tlie Inei'get.. Specixl Cireuinstances A consliuLlion conli'act was givcn to Till Builders and th¢ works coirnnenced. Tl)e coinpletioii of tlie woj'k will make the Mosque ali iconic buildiiig Til Ihis VFciiiily and piovide grealer services to the community. The coinplete pi'oject is likely lo cost betwcell £1.5m - £2111 iti total. We liad hoped lo complctc the works by siimiiicr 2024 (2- yeai. pi'oject). Tlie existing steels wei'e not safe to build a secoiid oi. third .slory, which led to the deiiiolilion of the entij'e building and a re-butld uf the wliole pi'einises fi'om foiindation. Tlie building lias Iiow been re-built lo i'oof level and is watei'tight. Thei'c is 8lill a considcrable amount of work to be coiiductcd inteLI)ally and all funds genei-ated al'e being deployed on tli¢ dai ly opei'ational costs and the It-build. We have takeii inteitst fi'ee loans fi'oin tbe community, which will eventually bc repaid aftei. the pi-oject lias been completed aiid fiinds I'e-generated. This in the lustoiy of JIC is by far Ilic inosl major pi'oject with a complete demolition and a new biiilding, however, it is beli¢v¢d that tbe cui'i'ent difficulties faccd will pay greatej. dividends to the coinmiinity in fiitui'e. The building has now been convcited ii)lo a 3-stoiy pi'emises. The extci'iial woi'k is alinost coinplete with just the carpark and the boundary walls remaining. 'rhe woi-k on the inside has allowed for the inain hall to be op¢ncd to the public for pi7yei' usagc. 'fhe toilets have also been coinpletcd. Intcrnal plastering> air conditioning and the toÈlels in the children's sectioii are rcinaining. Thereaftei- it will be the internal decoi'ating and the ci'ealing of the elderly day centre and youth cents-e.
AHL-E~SUNNAT' WA JAMIlAT BAREILVI OF BIRMINGHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 R.VVIFW OF FINANCIAL POSITION Dui-ing tlie 2023124 finE)iJcial yeai., tlie Chai-ity deliveied a finanLial .4uiylus ol- £103,506 (2022123= 5UI'I)lu.% ot £133,190). This sui'plus -Ose priinai-ily Ihaiiks to a doiialioii di'ive for Ilie exteiisioti work oil tlic Mosqiie biitldiiig. Iiicoiiie ovei'all inct'eased by 46.5/0 10 £.5115,010 compai-ed to £371,939 ii) 2022123, Ivliile uvei. Ilie sanie pei'iod exi)endittii'e deci'eased by 1.20/0 10 £241.524 fi'1)m £218,749 Eli 2022123, due inaillly io a dcei-ease in slaff cost.s wliil%t Ilie CKleLisive renovalion woi'k conliiiiies lo tlie biiil(lings. Exi)eiiditui-e oil fed iL ssels capitc11ised diii'ing Ilie year ainounled to £945,335 (2022123= £745,085). in congivence witli oui. cai)ilalisalian i)olicy. Fixed assels ¢liE iised foi- chai'ilable piirposes and enable staff aiid volunteei's to pi'ovide an optimum scj'vicc lo oui- beneficiaries. Tha'¢ is ali end of year iestricted fimd balance of £Nil (2022123: £1,934), haviiig all been spent, a.% expecte(I, in dic iii'ient yeai-. Resei'ves Pollcy The Tiiistee Board i'eviews and updates ils rcscives policy anniially to ensui'e its coii)plian¢e witli Charity Comiiiissir)11 best pi'aclice. Tliis requiies reserves lo be avdilable to cover fiilui'e coiitiiigencies and liabilities, The Reset'ves Policy ieqiiii'es at lea.$1 tkn-ee Jnonths, expenditure lo be lield as iinrestricted designated funds, eouating to £59,050, as estitnated froin 2023/24 cxpciidittire levels. The Chai'ity also l)as a designated fuiid of £2,722,683 for tangible fixed assets which al-e not i-eadily available funds for the use of the Cliaiity. The uni-estricted and uiidcsignated geiiei'xl fi'ee iiserves at 31 Marcl) 2024 was a negative -£821,429 (2023: _£201,012) aftei. designatiiig resei-vcs of £2,781,733 {2023.. £1,855,876). Restricted i-eserves at the end of tlie yeai. ainouiit to £Nil (2023,. £1,934). Golng Concerii 'rhe Chajity r¢poited a significant cash outflow of £105,594 for the year due to the building work on the Mosque ai)d Academy biiilding biit the Charity expects lo make an infiow in 2024125 diie to oii-goiiig fuiidiaising effoi'ls to covei. the cost of Élle temaining woi'ks left which is expected lo coinplete in 2025. Whilst thei'e is still Significant work to be completed on the Mosque exlensioii, ndraI]I]g for tliis continues and a lot of fund5 wei'e i'aÉsed and L'eceived in the Raniadan fundraising doiie straiglil aftei. Lliis yeai- end. Despite rliere being a ncgalive general thnds situation, after nmking furthei. appi'opriate enquiries, togcther with Icnown fundi'aising i'esults done aftei. year end and the timiiig expectations of tlie interest file loans fi'oni tlie congregatioii, the lIsIccS have a reasonable expeclalion that the charity has adcqiiatc iesourccs lo conliniie in operational existence foi. the foreseeable fiitui'e and at least twelve iiionths froi)I tlie dale of sigiiiiig tliis I'epoit, a5 i-equii-ed, For tliis L'eason, they continue to adopt the goillg conccrn basis in pi'eparing tli¢ financial statements. Polltical Doiiatioiis No donalions of Lnonies oi. donated goods wei'e made to any politTcal parties or political canipaigns in tlie yeat. (2021122.. £Nil)- FUTURE PLAIYS Thc management committee will contiiiiie their fi]ndraising drive to raise funds for the ext¢nsion woi"k to include a Youtli Centi-c, an Eldci-ly Day Centre, a puiyose-built Islamic Educatiolli Centie, beltei. prayei. facilities foi. ladies, sitting ai'ea foi- bereavements and facilities to make a future application for ne]?1 services. We expect tlie woi'k to fjnish by the Summei. of 2025.
AHL-L'_SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM I'RUSTEES, REPORT IoR THE YEAR ENDÈD 31 MARCH 2024 SI'ATI.MLI N'f OF'F'RIISTEE,S' RESPONSIBILITIES Tlie Ti'uslees al-e i'equii'cd to pi'epi¢ ir financial slalemei)l.% foi- eacli fiiiaiicial yeai. lli accoi'danec wilh 1)plicable law aiid Uiiited KiiigdoTiI Aceounliiig Siaii(lai'ds (UnitL(l Kingdoiii CTenei'lllly Accepted Accounting PracliLe), wliieh givL a ti'ue 2nd tair view of the .gtate of attaii's of Ilie Cliai'ity aiid tlie iiicoming i-esoui-ce,s ai?d ai)i)licaLioii ot I'L'soiiI'ces, incliidiiig Ilie n¢t iiiLonie an(1 expeiiditui-e foi. Ilie year. In PLEPal-ing Ihose fiiiaiicial sldleiiieiits, Élle Ti'iislees al'e i'eqiiii'ecl to.. select sli ilable accoiinling policies and Ilien apply Iheiii eonsistejitly. makc judgcmeiits and estiniaÈe.% tlial are i'easonable and prudcnl. state whetlier applicable accounliiig slaiidai'ds have been followed, subject to any matci'ial depai'lui'es disclosed and explained iti Ilie fiiiancial stat¢meiits- and prepai'c thc financial statenients on the goiiig cojicern basis, uiilcss it is inappropriate to pi-esuijie tlial the Charity will continue iii biisiness. Tl)e Tiiistees al-e respoiisible foi. keepiiig adequate accouiiting recoi'ds which disclose with reasonable accui'acy at any time the financial position of the c.harity and which en¢ible ttiem to ensure that the fjnancial stateinenls coinply with the Cbarilies Act 2011, the Cbarity (Accouiits and Repoi'ls) Regulaliolis 2008 and all other applicablc law. Tliey al'e also respoilsible for s2feguarding the asscts of thc Charity and heiice foi. taking i'ea8onable steps foi. the pr¢venlioi) and detection of fraud and other irregularities. Accounts preparAtROII The Trustee8 confirin that the accounts comply with cui-rent statutory requiirinents, and with those of ihe govcilling iiistnimciit. The Tiiisl¢es' i-eport was appi'oved by the board, autho iscd for issue on 28 July 2024, and signed on ils b¢half by) Moliainn]e Chall. Hafeez Amj Vice adlq ecrelary Sljali Naivaz Ti'easurer
JNDEPE'NDENT EXAMINER'S REPORT 'fo 'i'HE TRUSTEES OF AHL-I-SUIYNAT WA JAMAAT BAREILVI OF BIRIVIINGHAM l iepoi't on ilie tinaiiLial statements of the ehdt-ity for the year ended 31 Marcli 2024 wliich is %et oiit oil i)ages l (I to 24. .1 lii.s I'epoi't is inade solely to tlic cliaj'ily's Tiii.%lees, as a l)ody, ij) accordaiice with sectioii 145 aiid tlie i'egulatioiis made iiiider %ectioii 154 of the Cliai'ities Act 2011. My woi'k has beejy uiidertaken $0 tliat I miglil sliile t() Ihc clic1rity'% li'u.8Éecs tliose Inaller.% l am I'cquited to state to tliem iii ail indepeiidenl exaiiiinci s i-eporl ai)d fut- iio o(lici- I)IIR'pose. To tlic ftillesl extefftil peiinitted by law, l (lo not accept or assuine iesponsibility to aiTryoiie oiliei. Ihi¢ 1) the cliai'ity and Ilie cliai'ity's Ti'uslee8 as a body, foi. niy wal'k. loi- tliis i'epoi-É, oi. foi. the 01)iIiiuIi.4 I Iiave foi'i)Jed. Resi)ective Respoiisibilitles ol. Ti'ustees aiid Lxainiiiei. The TrLislees al'e responsible toi. Ilie i)repai?tioi) of tlie ftiiancial statements. Tlie Tnistees considei. thal ali aiidil is nol I'equiied for this pei'iod iiiider section 144(2) of the Charities Act 2011 (the Act) lind that an ind¢i)eiident exaiiiiiialioii is needcd. Having salisficd myself tl)at Ihe charity is not subject lo alidil linder charity law and is eligible for ii)dcpendeiit examiiiulioii, it is my I'esponsibility to- examine tlie financial statcmeiits under section 145 of the Act- follow the pi'ocedLlI'es laid dowi) in Ihe genetal Direclioi)s given by the Cliarity Coinmission iindei- section 145(5){b) of the Act. and statc whethei. particulai. Inatt¢rs have colne to my altentiojj Basis of Iiidepeiident Ei xamlnei s Repoi't My examination was carried out in accordance with the genei'al directions givcn by tlie c.harity Coininission. An examination incliides a revicw of tlie accounting records kept by Ibe charity and 8 comparison of tlie finajjcial stalenient,8 piesented with those recoi'ds. li also includes consideizlion of any unusual ilenis or disclosLlI'es in the rinancial statcinents, aiid seeks explaiiations fi'oin tbe Trustees, concerning any such mallers. Tlie i)rocedures Lindci'lakLii do not pi'ovide all the evidence that would bc i'equircd in an audit, and consequently I do not expiess an audit opijiioii on the vicw given by the fmaiicial slalement8. Iiidepeiident Ei xatniner's Statemeiil In the coui's¢ of my exainination, no matter has come to my attention:. i) wliich gives Ine rcasonable cale to believe Iliat in any matei-ial respect tlie i-¢qLiii-ements: to keel) accounting J-ecords in accordanc¢ with Section 130 of the Act. and to pi'epare fillancial statements which accord wilh the accouiitiiig i-ecord5 and comply with accouiitiiig requiirments of tlie Acl and witli the methods and principl of the Statement of Recommended Pi'actice: Accounting and Rcpoi'ting by Charilics have nol been met. oi. 2) to which, tn my opinion, attention should be drawn in ord¢r to ellable a piDper understanding of the financial statements to be r¢a¢hed. Mohaii]mad Alls1 Dated.- 28 July 2024 Ansari & Co - Cliai'ity Accoulltants & Consultants Kings cot, 17 School Road, Biiiningham, B28 8JG
L-L-SUNNAT WA JAI[AT BAREILVI OF BIRMINGHAM SI'ATCMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Uiii'eslt'ieted Resirleted li uiids Fuiids TTrtal Unresti'icted 2024 Fiijids Re8li'icled Fui)ds Tolal 2023 Note Eiicoiiie fi'oiii: Doi)alioiis aiid legÈiLiL% Cliaiilable aLlivitlLS AcliviliLS foi. genLI'aliIig ndS 105,617 44,476 lJ,990 322.947 488,564 44,476 11,990 134,567 46,357 5,397 185.618 320,185 46,-357 5,397 Total IJiLolliL 222,083 322,947 545,030 186,321 185,C>l8 .371,939 * xpeiiditui-e on: Rai.siiig fiiiids Chai-itable activities Olliei. expeiidillii'e 2,650 226,697 4,812 2,650 234,062 4,812 728 237,571 728 238,021 7J65 450 'rotal expejidilui'e 234,159 7,365 241,524 238,299 450 238,749 Nel incoinel{expendilui'e) befoi'e 11'211sfei' (12,076) .115.582 303,506 (51.978) 185,IC)8 13J,190 Traiisfei's betweeii funds 17,18 317,516 (317516) 185,143 (185,143) Nel ii)ov¢nicnt In funds 305,440 (1,934) 303,506 133.165 25 133,190 Reeoneiliatioii uf fijnds: Total funds brought foiward al O l April 2023 1,654,804 1.934 1,656,798 1,521,699 1,909 1,523,608 n¢21 fund$ car7'Ted foi'wkrd 9131 M¥vcli 2024 1,960,304 1,960,304 1,654.864 1,934 1,656,798 Thc statein¢nt of fiiiancial activities includes all gains and 10&8es in the CUiT¢nt aiid comparative year, All incomc aiid expenditure derive fiDm continuing aclivities. The notes on pages 13 to 24 forni pait of thes¢ financial statcments. 10
L-L-SUNNAT WA JAMAAT BA1 ILVI OF BIRMINGHAM BALANCL SHEI LT As at.31 March 2024 2024 2023 Note 14 ixed assets TaiigiL)Ic assets 13 2,722,683 1,79(),371 LIiT'i-eiit asset,s Debtoi's Casli at bank and in Iidnil 14 25 11,246 -36,1118 5,875 142,412 48,064 148,287 Cui'i"eiit liabililles Ci'editojs.. Amounts falliiig diie witliin one year 15 {810,443) (287,860) Net curi'ejit assets (762,379) (139,573) Total iiet assets 1,960.304 1,656,798 ujids of tlie chai'ity Uni'e.sti'icled lldS: tieneial funds Desirated funds 16 (821,429) 2,781,733 (201,012) 1,855,876 1,960,304 1,654,864 Restiicted funds 17 1,934 Total chai'Aty fuiids 18 1,960,304 1,656,798 The financial slatements have been prepared in accordance with the provisftons of FRS 102 Section IA - sinall elltitie.s. The accounts wei-e appi'oved by tlie Board, 4lUthoiised for issiie on 28 July 2024, and signed on its behalf by, Mohammed Chaii. afeez Aiiijad Sadiq Vicc Sectelaiy Sliah Naivaz Treasurei Tli¢ iiotes on pages 13 to 24 foiin pait of these fmancial statements.
AIII,-K-SUNNAT WA JAMEIAT BikRElLVI OF BIRMINGHAM CASH FLOW S'I'ATEMEN'I, IoR TIIE YEAII F.NDED 31 MARCH 2024 Notc 2024 2023 CaslR Ilojvs li'oiri opei"ating Aetivities.. Net casli pi'ovided by opei'.ItiJig activlties 22 8.19,741 441,88.5 Casli fluiys li-oill iiivestiibg aetivities.. Less.. Pillthase of fixcd c1ssets additions iii tl)e yeir 14 (945,335) (745,085) Net cllsl) pi'ovided by ijivestiiig aetivities (945,335) (745,085) Jncicase / (decitase) in casl) and cash equivalcnis An tlic repoirting peiiod (105,594) (303,200) Casli and casli equivalents at tlie beginning of the repoiting pei.iod 142,412 445,612 CA811 and ca511 equlvalenls at tlie end of the repDI'tiiig i)Lriod 23 36,818 142,412 The iiolcs on page$ 13 10 24 fonn parl of tliese financial statements. 12
AHL-I-SUNNAT WA JAMAA'I, BAREILVI OF BIRMINGHAM NOTES TO'fHE FINANCIAL SI'ATEMENTS FOR THE YE.4AR ENDED 31 MARCH 2024 AHL-E-SUNNAT WA JAMAAT BAREILVI or BIRMINGHAM is a cli]tY establisbcd by Ti"ust dccd and tEgisÉerecl with tlie Cliaj'ity Coiiiiiii%5ion uiidei- Iiijiiibei.: 51281 o. 'fiie registcied office acldi'ess.. 179 - 181 Woodlaii(Is Ro<111, Spai-kliill, Biiillingliaiii, B I14F.R. Accouiitiiig Polieies B#sis ot'pi'eparatloll The fIiiaiicial staleLnciits have been prepai'ed in accordance wilh Accouiiling aIid Reporting by Charities.. Stateinent of Recoinniended Pi'aclice dpplicable to cliai'ilies pi-epai-ing Iheir accounts in accot'dance willi the Fifftiaticial Repoi'liiig Standai'd applicable in tlie UK aiid Repiiblic of li-eland (FRS 102) (effeclivc l Jaiiiiaiy 2021) (Ch<l1'ities SORP (FRS I O?}) and the Finaiicial Reportiiig Slandai'd applicablc iii 117e UK and Republic of li'eland (FRS 102), 'I'he Chaiiiy meets the defiiiition of a public benefit eiitiiy under FRS 102. Assets aiid liabilities ale i-ecognised at istorical cost or ti'anfjaction valiLe unless ollierwi8e staled in the relevant accoiiiiting policy. The fiiianclal statcmenls are prepai-ed in Sterling and rounded to the nearest £ l. Fuiid accoiiiitiiig Oenei-dl fLinds ale urntstsicted ndS which are available for use al the discrelion of the trustees ii) fuiihei'anLe of Ilie genei'al objectives of tlic conipany and whicli have not been desigiialed for oll)eJ' pw'poses. Dcsignaled fuiids ale unrestricted ndS earniai'ked by thc uste¢S for particular puiposes. Resti'icted ndS air ftinds which are to bc used in accordance with spccific resli'ictions imi)osed by donor.s or wliicli have bLen raised by tlie conipaiiy foi. particulai. puiposes. Tlic costs ofraising aiid adiiiinistci-ing .8uch funds dl'e cliarged against the specific fund. The aim and use of eacli restticted fund is set out in the notes to tlie rinaiicial statnents. liicome All iiicomc is incliided in the statement of fll]ancial activities when the ¢liarity is entitled to the funds and Ilie aniount can be mcasw'ed with reasonable certainty. Income is defen'cd only when the chai'ity has to fulfil condilions befo becoming entitled to it or where the donor lias specifjed that the iiicome is to be expended in a tu1.¢ peiiod. Voluiitary incoine is i'eceived by way of grnnts. donations and gifts, including gift ald income wlieit applicable, and s included in full in tlic stateiiient of financial activities wlieii reccivable. Income fi'om goveinment and otliei. grants, where i'elated to peifoiinance and specific deliverables, are accounted foJ- when it is pi'obable that the income will be i'eceived and tlie amouiit can be measiired reliably and is not deferred. Donated seivices dnd facilities e included at the value to the chaiity where this can be quantified and is mateiial. The valiic of services pi"ovided by volunteei's has not becn included in these accounts. 13
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM NOTES TO THL filNIlNCIAL STATEMEN'I'S FOR THE YEAR ENDED 31 MARCH 2024 ALcouiitiiig Policies (coiitijiued) Resoui-ces expeii(led F4xI)enditLlI'e is recognTsed 011 1( n accnial basis as a liability is incui-red. Exi)enditui'e includes ai)y VA T wliicli caiiiiot bc fiilly I'ecoveicd 1¢ 11(1 is I'epoi'tcd a% pait of the cxpendittii'e lo wEiich it rel¢?Ics. F.xpeiidiliii'e oil 1'£1ising fLiiids' coinpi'ise the co.%ls associale(I with atti lqcliiig voliiiilaiy iiicome. Ll)ai'ilable expeJiditLli'e coi)Ipiises Iliose costs inciiii'ed by the chw-ity iii ilie deliveiy of ils activities and seiceS foi. 11.4 beiiefEciai-ies. The pi'iinaiy funclional activity uf Ilie chai'ily is the giving of free aiid coiifidential advice lo the Pliblic. It incliides both costs that call be allocated dii'ccily to this acliviLy and those costs of ali iiidiirct 118tui-¢ necessai'y lo siippoil theiT]. Support costs incliide all those ovei'head costs of office and bureau accomniodatioii, utility seivices, and othei. seivices and Lost.8, which ale in sui)poit of the aLtivity. They also Include those costs not associated with Ilie othei. two lieadings and includes costs of meeting the conslitulional and statutory ieqiiiirineiits of tl)e cliarily, the audit fee.s and costs lillked to the sttzlegic management oltlie chai-ity. Tliey h¢tve been allocated lo aclivity Cost calegoi'ies on a basi.s coiisislent with the use of icsoui'ces, e.g. staff costs by tiine spent and othei. costs by estimaled iisage. OpeJ"ating leases Tlie charity classifies tlie lease of propeity as opeidting leases. the title to the pi'opeily I'emains with the lessoi.. Rental cliarges are cliatEed on 8 slraiglit-line basis over the Icnn of Ilie leasc. Tangible fixed assets artd depi'ecialioii All assets individually costing more tlian £1,000 are capitalised. Tangible fixed assets othet- than freehold land are slated at cost less depirLialion and any aLcuinulated impaii'inent losses. Depreciation is provided al rates calculated to write off the cost of eacli asset over its expected useful lifc, as follows: Fi-eehold land and buildings WIP Building l % on the strarght-line method-cominencing year aftei. acqiiisition Capitalisation of extension woi'k to existing Mosque building. Valu¢ will be ti?nsferred to Fieehold land and bLiildiiigs oncc coinplete. 20% on Ihe straighi-line metliod 200/0 on thc straight-line meiliod Fui'nitui'e & equipmenl Fixtures & fittlngs Debtors I'iade And other debiors air recogi)tsed at the settleinent ainount due after any trade discount offered. Prepayments ai"e valucd at the amount prepaid nel of any trade discounts due. Casli at bank and iii liand Cash at bank and in Iiand includes casli alld short tenn l)tghly liquid tnvesnnents with a shoi't matul'lty of three moiiths or Icss fi'om the date of acquisition or opening of the dep051t oi- siniilai. accoutit. 14
IkHL-E,-SUNNAT WA JAMAAT BARILVI OF BIRMINGIUM NOTES TO THE IIINANCIAL STATLMLNTS FOR THE YEAR ENDb,D 31 MARCII 2024 AcL'ouiitiiig Policies (coiitiiiued) CP'e(litoi's aiid iJi-ovi%ioiis Ci-editUl-,% ¢ind i)I'OVlSlOll.S (lie I.ecolised where Ihe Lharity has a present obllgdtioii i'csultlllE fi-um a past evci)I tlidl will pJ'ob¢ibly i-e%LiIt in Ihe li'aiistei. of fiinds 10 A Iliii-d Iiai'ly ¢ll)d the amoiiijt diie Io Settle Ilie ol)ligatioi) cali be Inea.8ured OL. estiii)ated I'eliably. Ci'edilors <ind i)rovisioiis air not'nially reLugiiised at tlieii- .%ettlemeiit amoiiiiE 1¢ fte?. allowing foi. any trade discouiits diie. i.io riiiiallciAI iiiltruiiieiits The chaiity only enlei's into basic financial iiistrnments li'ansaclions that re8uIt in Ihe iccognitioii of finaiicial as%¢ts and liabilities like trade alld otliei. accoiinls i'eceivablc and payable, loaiis froin bai)k.s aijd olhet. tliii'd pai'lies and loans to i'elated paj'lies. Debt instruments {othei' Ilian those wholly iepayable or iec¢ivabl¢ witliiii one yeai.), iiiclvding loans and other accounts i-eceivable and payable, are initially mcasured at pi'esent value of the fUle cash flows and subsequently at amorlised cost using the effective inteirst method. Financial assets aiid liabilities are offset ai)d Ilie net aniount reponed in the Balance Sheet when th¢i'c is an enforceable l'ight lo set off the Itcognised amounls and Iliere is ali iiiteiition to seiile on a net basis or to I'ealise th¢ asset aiid settle tlie liability slmulianeously. 1.1 l Judgemeiits in applyiiig accounting polleles aiid key sources of estinialloii uiiceR'tainty In pi-epai'ing the Financial Statements, nianagement is required io make estiinates and assumptions which affect i'cpol'led iiicojnc, cxi)ens¢s, assets, liabilities and disclosiiir of contingent assets and liabilities. Usc of available infoimation ai)d application of judgement ale iiilierent in tlie lormalioi) of estimates, together with expectations or futui'e evenL8 that believed to be reasonable under tlic circumstances. Actual rcsulis in the futurc could diffei. from such esttmates. Land & buildin The tiuslees arc not iising tlie i'evaluation metliod for valiiatioii of land & buildings at presejit. They iiiay decide to do so once the new extensioii woi-k is coinplete. Valu&8 air thei'efoi'e based on histoi'ical cost. Tlic tiuslees considei. that thei'e air iio sigiii fi¢ant areas of key judgeinent or estimation uncertainty otliei. than those identified in th¢ accounting policies above. 1.12 Going concerii Tlie Cliarity i-epolted a significant ¢asb outtlow of £105,594 foi. the year due to tlie biiildiiig woi'k on Ibe Mosque and Acadetny building but the Chai'ity expects to make ai7 iiiflow in 2024/25 due lo on-going fundraising ¢ffoi'ls to cover ilie cost of tlie i-emainiiig works Icft which is expected to complete in 2025. Whilst thei-e is still significant woi'k to be completed on the Mosque extension, fuiidraisÉng for this contiiiues aiid a lot of fuiids wcir i-aised and received in tlie Raniadan fiindrdising done st17ight after this ye. end. Desi)ite there bekng a negative general funds situation, after inaking fuitbei. appi'opiiate enquiries, together with known fundi'aising I'esults done after yeai. end and the timing expectations of tlie intei'est free loaiis from th¢ cOn'egation, tlie trustecs have a reasonable expectation that tl)e charity bas adequate resow.ces to continue in op¢i'ational existence for tl)e foreseeable ttire and at least twelve nioiiths from tlie date of signing iliis repoi't, as required. Foi. this reason, they continue to adopt thc going concern basis in preparing the ftiiancial statements. 15
A.EII,~F,-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM NOTLI S'I'O'I'HE FINANCIAL SI'ATEMENTS OR THE YEAR ENDED 31 MARCH 2024 l)aiiatioRis & legiicie.s Uiii'&stricted Restl"iLted Flliids Totfil 2024 Tolal 21J23 GcRiei'<11 doiialions & gifts Fi'iday colleclioiis Exleiisioil ai)peal Legacy doiiation fi'ojm salc of136 Knowle Rd. Giaivi shai-if doi)alions Zakal donations Sadaqah Wajibah Fitsaiia Giftaid 64,588 100,629 64,588 100,629 128,219 189,403 175 225 325 4,600 400 63,082 C)9.983 185,143 128,219 189,403 175 225 325 4,600 225 250 400 1,502 J65,617 322,947 4811,S64 320,185 liicome froin eharilable activRties UJii"esti'icted Reslricted Funds Total 2023 2024 Mosque: Maii'iagc, divorce and other advlce servtces Radio Azaan 1,850 635 1,850 635 2,430 810 2,485 2,485 3,240 Acadeniy: School fees 39,712 39,712 33,242 39,712 39,712 33,242 Otlier.. Meiiibership fees Rag collectton 1,979 300 lJ79 300 8,675 1,200 2,279 2,279 9,875 Total income fi'om charitable activilles 44,476 44,476 46,357 16
klL-LI_SUNNAT WA JAlWtAAT BARKILVI ()F BIRllllNGHAM NOTES TO THE TrINANCIAL STATEMENI'S FOR THE YEAR ENDED 31 MARCH 2024 Activitie8 foi. geiiei.atiiig I"uiids UiTri'esti'icleil Resti'icÉed Ituiids Fijnils 'I'otal 2024 Total 2023 Rental uicoine A(Ivci'lisemei)ts 11,300 690 11,300 690 5,397 11,990 5,397 I xiieiiditui'e oil r2isiiig fuilds Uiire&ti'icted Restricted Funds Fuiids Tolal 2024 Total 2023 Fiindiaising fees & chaiges 2,650 2,650 728 Expeiiditui'e oil cliaritable aclRVltles by fuiid Uiirestricled Resti'ieted Fuiids Fuiids Total 2024 Total 2023 Mosque Acadeniy 90,054 136,643 7,365 97,419 136,643 109,622 128,399 226,697 7,365 234,062 238,021 17
AFII,-E-SUNNAT WA JAII(AAT BAREILVI OF BIRMINGHAM NOTEI S TO'fHE FINANCIAL SI'ATEMENTS 011 THE YEAR ENDED 31 MARCH 2024 Aiialvsis of exi)eiiditiii'e on clixrit.lble activities Biisi.i of Alluclllioii Mosque Academy 'rotal 2024 T'otal Dire.ct costs: Activities Salat'ies and wages (ii)cl. conlractoi's) Non-salai'y stdff & voliintccA' costs Olyice costs Dii ec.'I l)ii"ecl Dii'ecl Dil'ecl 8,165 19,943 322 8,165 127,017 322 1,477 124.108 75 5,725 107.074 28,430 107,074 135,504 131,185 Suppoi't costs: .Salaries wages Office costs PJ'cInises costs Governance costs Other costs 21,853 11,412 32,303 1,602 1,819 9,365 4,891 13,845 687 781 31,218 16,303 46,148 2,289 2,600 28,027 17,508 31,130 26,623 3,348 /30/0 7/0 /30/ 68,989 98,558 I OC),636 Total expeiiditure oil ¢hArltable Activities 97,419 136,643 234,062 238,n21 Otlier expeiiditure Uni'estricted Restricted Funds Fviids Total 2024 Total 2023 Cominuntty Funei?I grant 4,812 4,812 Total Otlier expenditure 4,812 4,812 Net iiicoming i'esources foR' tlie year 2024 2023 Thi8 is stated aftei. charging'.- Indei)endent examinei. fees Depi'ecialion aiid Impainnent Charges 1,488 19,023 1,305 28,729 18
AHI,-I,-SUNNAT WA JAMAAT BAREILVI 014 BIRMINGHAM NOTE4 S 'l'O THE FINANCIAL STATENIENTS FOR THE YEAR ENDED 31 MARCH 2024 111 Tr(Istees Diii'ing the cui'i'eijl or pievious yeai. no i'einiiiiei-a(Ion oi- benefils foi. seiviLes as a trusÉce liave beeI) paid oi. wei'e payable, dii'cctly oi. indii-ectly, out of Ihe fund.% of Ihe chaiity to any truslcc 01- to aiiy pei'son kiiown to be Otu]ected with tliem. Reiinbut'sciiiei)t of li-avel and iiicidental expenses to the trustees camc lo £Nil during tlie ye<ir to 31 Mai'cli 2024 (2022123: £Nil). Expenses t'elated lo the costs of Tnistees, meetings Tncliiding the AGM iotalled £Nil (2022/23.. £Nil). Employees 2024 Head Count 2023 Head Coiint Numbcj. ol'einijloyees 'I'lic avei'age nutnbcL' of employees, analysed by fijnction was: Mosque Imams & staff Acadeiny staff SLIPPOI'I staff 10 12 2024 2023 Employment e(Jsts EmpEoyed staff costs Social security costs 106,950 116,768 106,950 11 (),7C)8 No cmployee received remiinei'ation amounting io moiE than £60,000 in tlie period (2022123.. Noiie) The key manag¢ment pei'sonnel of the Cbai'ity were comprised of unpaid trustces aiid volunieeiE. Tlie total employee benefits of the key nianagement personnel of the chai.ity therefore, w¢it £Nil (2022123.. £Nil). No employees wcrc made iedundant in the year {2022123: NoTie). Tlie total cost of the redundancy payments amounted to £Nil (2022123.. £Nil). Thc policy of the charity is to recognise i'edundancy payments in 11 whcn they become duc. During the current or preitious year no remuneration or benefits for services as a tnjstce have been paid or were payable, dii'ectly oi- indii-ectly) Out of tlie funds of tE]e charity to any ts-ustee oi. any pei'son known to be connected with tlicm. 19
AHI,-E-SUINNAT WA JAMAAT BIUIEILVI or BIRMJNC,HAIM NOTES'ro'rHE FINANCIAL STATEMENTS FOR -fHI4. YF.AR ENDED 31 MARCH 2024 12 Voluiitee.i's Tlie -fistee Boai'd i'eco&hnise 11)e tirineiidoiis contribution made by our voliiiiteei-s wiihoul wliom Ilie sttrvice COLild iiot opei-ale. 13 fiixe(l Assets wip Buildiiig LAiid & FuYJiitiii-e & buildiiigs equipineiit frixtui'es & ritriiigs I'otal Cost At 31 March 2023 Addilions 818,080 945,335 1,122,095 1,074 86,465 2,027,714 945,335 At 31 March 2024 1,763,415 1.122,095 1,074 86,4C)5 2,973,049 Deprecia(ion At 31 Mai'ch 2023 Cliol'ge iii the ye. 152,089 11,221 376 215 78,878 7,587 231,343 19,023 At 31 m"Ch 2()24 16.3,310 591 86,465 250,366 Net bool< valuc At 31 Martli 2024 1,763,415 958,785 483 2,722,683 At.I l Maich 2023 818,080 970,006 698 7,587 ,796,371 WIP building is the calegoi'y for Mosque exlen.sion work costs. l-his is a non-dcprcciating asset categoiy. Once the work is coniplete tli¢ value will be Ii?nsfenEd to Land & buildings. It is estimated the significant exteiision work could take another y¢ai' to complete. 14 Debtors 2024 2023 MembeiEELiP fees i'eceivable Acadeniy fees i-eceivable PAYENI 4,800 4,402 2,044 4,800 1,075 11,246 5,875 20
HL-F,-SUNNAT WA JAMAA'I, BAREILVI or BIRMINGHAM NOTLS I'O TFIE FINANCIAL SI'ATEMENTS FOR THEi, YFAR ENDED 31 MARCH 2024 15 Ci-editoi's: xinouiits falliiig dije ivitliiii oiie yeai. 2024 2023 AcLI'tidls Ma(h-ci.%sal) clei)osits Ke11'7.-c-Hasn¢l (uitei'csl-fi'ee I()15 fA'oin coinmunity) 2,238 1,705 806,500 1,90.5 3,455 282,500 810,443 287,860 16 Uiii'esti'icted fuiids Cui'i'ent yeai. (2023124): Balaiice al 31 March 2023 I'i'ansfei. Behveeii ri uiids Baliijice at 31 Mai'cli 2024 iieoiiiiiiE Resources resoui'ces expeii(Jed General fiiiids DesigTiated fuiids: Fixed assets Desigllated fuiids: Resei'ves policy (201,012) ,796,371 59,505 222,083 (234,159) (608,341) (821,429) 926,312 2,722,683 (455) 59,050 Total Unresti'lcted fuDds 1,654,864 222,083 (234,159) 317,516 1,960,304 Tlieie is a desiLmated fund of £2,722,683 foi. fixed assets (2022123: £1,796,371) as ihis amouiit is not i'eadily availablc lo si)eiid on tlie chai-itablc objects of tlic Cliarity, and anotlier of £59,050 to covei. 3 months, noi'iiial estimated i"unning costs of activitics, as pei. thc tyserves policy (2022123: £59,505). Pi'ioi. year (2022123): Balance at 31 Mai'ch 2022 Tr<insfer Between Funds Balaiice al 31 March 2023 Incoming Re50ui'ces resources expended General funds DesignaL¢d funds.. Fixed as.%ets Designated funds: Reseives policy 389,181 1,080,015 52,503 186,321 (238,299) (538,215) (201,012) 716,356 1,796,371 7,002 59,505 Total Unrestricted funds .521,699 186.321 (238,299) 185,143 1,654,864 21
A.HI,-L'_SUNNAT WA JAMAAT BAREILVI 01,. BJIIMINGHIUVI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17 Re5ti'icted fuiids Tlie iiicojne fiiii(I,% of tlIL chai'ily uicliide ieslricled funds conii)J'ising tl)e f()Iloivii)g iiiiexi)eJided b11 laiicc8 Ot. cloiialioiis i'lceived t"oi' specilÈc pui-poses.. Cui'rtiit yeai" (21123124): Balaiice at 31 Mai'ch Ii)eomiiig Resources 2023 1"esoui'ces exyeiided TrAnstei' ile(Iveen 4uiids Balaiice at 31 Marcli 2024 Gi&irvi sliaril. 1,684 175 225 325 4,600 128,219 (1,965) (225) (575) (4,600) 106 Sadaqali Ivajibah 250 Exteiisioii ai)peal Legacy doiiatioiis (sale of 136 l&iowle RoAd) (128,219)° 189,403 (189,403). Total 1,934 322,947 (7J65) (317,516) Fui)ds ti?nsfeiTed iiito unresli'icted designated fixed asset funds from Itstricled funds, i'epresenl a paying back ot" gcneral fund8 iised iii tlie year to i)ay for buildiiig woi'k caii'ied out on die new Mosquc cxtension, .Pi'ioi' year {2022123)'. Balance at 31 Imarch Incoinillg Resources 2022 resources expended Tiansfei. Between FLinds Balaiice at 31 Mai-cEI 202.3 Giarvi sliarif Sadaqah wajibah Exleiisioii appeal 1,909 225 250 185,143 (450) 1,684 250 {185,143)' Total 185,618 (450) (185,143) 1,934 Fiinds ti'ansfeiTed into unrests"icted designated fixed asset fiinds from restricted funds. repi'esent a paying back of nds used in the year to pay for building work Caled out on the new extension. Restricted Pi'oject Descriptions.. Giarvi sharif Tliis pioject i"epresents events perfoi"m¢d at the Mosque conllnemorating Shaykh Abdul Qadir Jilaiii. Zakat Funds donated by donors i'cprcsenting, usually 2.50/0 of savings and distributed as pei. the Islamic guidelines. 22
AIIL-I,,-SUNNA'f WA JAMAAT BIlREILVI OI,, BIRlING11Am NOTES TO THL FINANCIAL STAI'LMENI"S FOR TFIF, YEAR F.NDED 31 MARC14 2024 Resti'iete(I Project DesLI-iPtioiis (coiitiiiucd).. Sii(laqali ivujibali 14 unds collected by Ilie Inosqiie agi-eecl to be .spenl on a specific cause agirecd witli tlie donor. Truiids cxpttcted lo bc exi)eiided witliiii a n)¢lXllllUllI Ot. one ye(Ir fR'OJI) colleLIioii. Fiti'aiia rund.q collected from the congrcgalion on the event of F.id ul Fiti., aiid di8ti'ibutcd to tlie necdy. Exteiisioii appeal This was a fundi'aising appcal to raise fiinds foi. the Mosque extension, the work ot. whicli begaii in 2021 and wheii used dre being cdpilaliscd into WIP buildings in Fixed assets until the work is finished. It is expeLted the woi'k will finish iii finaiicial year 2025126. Legacy doiialloiis Funds doiiated by a donor as a legacy to the Mosque for use as sale willi pi'oceeds for the new Mosque cxteii.gion. Pi'operty W¢lS sold in the 2023124 financial yeai-, nainely, 136 Knowle Road, and proceeds used foi. the extension. 18 Analysis of iiet assets betiveen fuiids I nd of curreiit pei'iod (2023124): Uni'estricted funds Restricted funds To121 rtund balauces at 31 Mai'eli 2024 are i'epreseiited by: Flxed assets Nel cui'k'enl assets 2,722,683 (762,379) 2,722,683 {762,379) 1,960,304 1,960,304 End of pi'ioi. peiiod (2022123); Unrestricted funds Resti'icted funds Total Fund balances dt 31 Maich 2023 are i'epicsented by., Fixed assels Net cun'ent assets 1,796,371 (141,507) 1,796,371 (139,573) 1,934 1.654,864 1,934 1,656,798 19 Related parties There are no i'elated party transactions in the year or the prior year. 23
AIII,-I-SUNNAT WA JAMAAT BARC4 ILVI OF BIRMINGIIAM NOTLS TO THL FINANCIAL STA'fLMENTS FOR T14E YEAR ENDED 31 MARCH 2024 20 RecoiiciliAtii)ii of La.sli flows fi'oni operating activities 2024 2023 Net incoinc l (expeiidittiiE) foi-11)e j'c111)g perio(1 Add.. Depreciatioii Lhaige (IIiLI'ease) I deci'easc in debtoi's tnci'ease / (dcctease) in ci'editoi's 303,506 19,023 (5,371) 522,583 133,190 28,729 3,829 276,137 Net casli pi'ovided by opei'ating activities 839,741 441,885 21 Analysis of cAsli aiid casl) equlvalellts 2024 2023 Cash at bank and in hid 36,818 142,412 Total eash aiid casli equivalents 36,818 142,412 21A Analysls ofclianges iii iiet debl Stai"t of yeAI' Casliflows in yeai" F.iid of yeai. Cash 142,412 (105,594) 36,818 142,412 (105,594) 36,818 24
AIIL-£-SUNNAT WA JAlllètAT BIlREILVI OF BIRMINGHAM INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 & PRIOR Yl.+AR COMPARISON 2024 202.3 IP4COM£ GenLI'al dail11101}S Jiiini)iali eollec.lioiis Ei<1 (loiialioiis F,xleiisLOII appeal l..egacy donalioii (Sale of136 Knowle Rd.) Gidrvi colleL'Iiuiis Z.thclt cluiiatioi)s Sadtiqdli Wajibal) Fits'¢l1141 Gift aid clainicd MadMS.sali tees Menibersliip fees Man'iage & advice se(Ce8 Rag colleclioi) Azaaii i?dios incanie Advertising in¢ome Rental iii¢oine 59,lJO I 100,629 4,687 128,219 189,403 175 225 325 4,6011 400 39,712 1,979 1,850 300 635 690 11,300 69,98. 18.fj,14.3 225 2.50 1,502 33,242 8,675 2,430 1.200 810 5,397 TOTAL INCOME 545,030 371,939 I XPENDITUR Sal&i'ies & wages Conu'aci wages Staff li'avel & oihei. Costs Aclivilies.. Giarvi, Zakai, Fili'ana &SJdaqah Evenls.- Talks & Speakeis fee,8 Office: Depi'eciation Office.. Equipment & IT costs Office.. Printing & stalioiiery Office: Consultancy fees Ofyice., Tclephone & intelmel Office- Subsislence & refreshmenls Preinises.. Depi'eciation Pi'emises.. Insurance Pr¢niises'. Uiililies Pi'eimises.. Repails & niainlenance Pi'emises.. Oihei. Ctrovemance.. Legal & pi'ofe.ssional fees Goveimance.. Auditllxaminalton fee.s Other.. Gi'allts & disbursements paid Oilier- FurTrdiaisiiig costs Otliet.: Bank chai'ges Oihei.: Publicity & promotioii Otlier.. Radio & instollalion costs Olhei.: Miscellaneous expenscs 106,950 51286 322 7,365 116,768 35,367 75 450 7.802 5.870 1,204 491 800 135 11,221 4.000 13,736 15,123 2.066 17,508 3,969 626 526 604 1,477 11.221 3,750 9.221 5,552 1,386 25,318 ,305 1,488 4,812 2,650 5JS 75 ,050 1,991 728 1,276 475 1,147 TOTAI, EXPENDITURE {241,524) (238,749) NEIT INCOM 303.506 133,190 25