(,,h￿ilY 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 flln￿8 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 eXpr￿s1On 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 Cl￿rity 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 f￿ed 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 lI￿sIccS 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 I￿oR 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 cal￿e 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 Alls￿1 Dated.- 28 July 2024 Ansari & Co - Cliai'ity Accoulltants & Consultants Kings co￿t, 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 BA￿1 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 Desi￿rated 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, I￿oR 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