Cliarity No, 512810 AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINCHAM (a charity established by trust deed) REPORT AND FINANCIAI, STATl4,MTr:Nl'S FOR THE YEAR ENDED 31 MARCH 2025
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM CONTENTS Page Trustee5' report Independeiit examiner's report 10 Statement of financlal activities Balance sheet 12 Cash flow statement 13 Notes to the fingncial statements 14-25 Income & expenditure account 26
AHL-E-SUINNAT WA JAMAAT BAREILVI OF BIRMINGHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Tiustees Present thell" report and finaneial stateJTteiits for the year ended 31 Mairh 2025. The TilteeS onfinTA that the annual pOrt and financial statements of the cliarity comply with the requii-einents of tl)e charity's gOvll111g document, the Charities Act 2011, the provisions of the Statement of Recomm¢nd¢d Practice (SORP) Accounting ai)d Reporting by Charities" issued in March 2005 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (elycctive 01 January 2019). REFERENCE AND ADMtMSTRATKVE INFORMATION Cb2rity number: 512810 Registered office.. 179 - 181 Woodlands Road Sparkhill Bimiingham B114ER HoldiDg Trustees: Ashfaq Ahmed Azim Kban Nawaz Hussain Mohammad Sadique Liaqat Ali Munir Hussain Matloob Hussain Management Trustees: Mohammad Haf¢ez Amjad Ali Sadiq Sbamraiz Hussain Abad Hussain Shah Nawaz Nazar Huss2in Yusuf Abdalla Mukadam Jehangir Ilashir Majid Hu&52in Melllban Ali Sajid Ibrahim Safdar Talib Qamar Zaman Cbair Vicc Chair Secretary Vice Secretary Trcasurcr Vice Treasurer (appointcd on: 2810712024) (resigncd on: 3010312025) (rasigned on: 2810712024) Senior Management Team: Tnjstees make up the Senior Management Team and are unpaid. All employees aTe part of delivery teams and not management, Independent Examiner: Mohammad Ansari Ansari & Co Kings Cour4 17 School Road Bimiingham B28 8JG Bankers: Lloyds Bank PIC Kitts Green Birnilngham B26 3IW
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charity (which lias the workiiig names of 'Jamatia Jslamic Centre. and 'JIC Woodlands.) was established by a charitable trust deed on I l July 1982 and last aniended on 08 November 2020. The 11 name of the charity is AHL-E-SUNNAT WA JAMIlAT BAREILVI OF BIRMINGHAM and was i¢gistered with the Charity Commission on 07 Septembei" 1982 (Charity Nutnber: 512810). Reeruitment and appointment of trustees Thc Charity is governed through a Manag¢mcnt Trustee Board. Tr(le¢S who have held office during the year are listed Oll page 3. Management Trustees are clected to the Board for a maximum period of three AGMS and are elected by a resolution of its methbers at 7 AGM. All of the Cbarity's property and immovable assets are vested in the Trut*t¢C8. The Tnl¢eS shall not sell, exchang¢, mortgage or otherwise deal with or dispose of any property or asset of the Charity unless appi'oved by two-thirds of the mernbcrs prell( alld voting at an Extraordinary General Meeting specially Called for the purpose of passing such a resolution. Trustee Inductlon 2nd trafinlng New trustecs arc briefed on their legal obligations under charity law. the eontent of the TnLgt dc¢d, the committee and de¢isioll-making processes, atmual budget and recent fjnancial perforn)ance of the charity, They also meet key employees and other trustees. Trnstees are expected to be respected members of the Community who are Proponents of Islam as understood tbrough the Ahi-ersunnat Wa Jamaat and Bareilvi understandings of the faith. Related parties There are no related paty transactions in the year or the prior year. Key risks and uncertainties The Trustees actively review thc major risks which tbe Chal'ity fac¢$ on a regular basis, in particular those relating to its operations and finances. They are satisfied that systems are in place to mitigat¢ th¢ charity's exposure to the major risks. The risk manag¢m¢nl strat¢gy comprises: A Tegular review of the iisks which tbe Cbaiity may face. The adequacy of current systems and proc¢du5 to mitigate those risks identified in the sts'ategy. and The implementstion of procedwEs designed to mininuse any potential risk on the Cbai'ity should any of those risks materialise. The strategy will bc reviewed regularly by the Trustees. Trustees None of the trustees receive any remuneration from the charity Pay and remuneration of senior staff Levels of salaiy for senior staff are reviewed annually and the key nmgeMellt p¢rsonn¢l aiE the truste who not paid any remunerdtion.
AHL.E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MAIYAGEMENT (continued) Fundraising activities Thc Charity had no sigllificanl fundraising costs In the year but i'aised fimds from voluntary donations rKeivcd from ieguldr donors ds well as donations received from beneficiaries who come to Mosque events and prayers. OBJECTIVES AND ACTIVITIES The objects of the charity are the 2dvancement of the Islamic religion in accordance with the doctrines of the Ahl- e-sunnat Wa Jamaat B¥ireilvi faith. In furtherancc of Il)ese objects. but not otheiivisc. the charity shall also: Arrange and provide religious functions and religious education. Perforni marriage ceremollies, burial rites, all in accordancc witii th¢ Ahl-c-sunnal Wa Jamaal Bareilvi" Co-ordinate and unify the customs, conventions and observances of the Alil-c-sunnat Wa Jamaat Bareilvi. Raise funds and invite and receive contribulion from any person or pcrsons whatsoever by way of subscriptions, donations or otherwise provided that the charxty shall not undcrtake any pemianent trading activities in raising funds for its ctwitable objects. Handle and manage at ils own discrction but in accordance wilh the English Law charitable trusts of meinbers that have been h2nded over to the charity for their managcmenl. Work in hamiony with other Ahl-e-sunnat Wa Bareilvi Jamaals: Buy, rcnl or build centres, mosques and such other Anstitutions as may be necessary from time to time for the fuitherance of the objects of the charity. Any centres such bought, rented or built to be named as Jamatia Islamic Celltre. Do all such other things as are necessary to the attainment of the above-mentioned objects. b) d) h) HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT The Charity promotes the benefit of the Muslim community by promoling Islam and Islamic education, relievlng povth and distsess and by providing facilitics for the protcction of health and recreation with the aim of itnproving the Londitions of the Muslim community &$ an expre&sion of faith. The direct benefits which can flow from this purpose are: To pj'ovidc, maintain and equip r¢ligious facilities and places of woi3bip which will help the Muslim ommunity in their reLigious and educational life" To enable members of the Muslim communtty to integrate within tbe wider society and to participate fully in public and onOMIC lif¢ witlll'n Binningh8m' To bring a better UnderstAng of Muslims and their traditions to the wider society in order to achieve good relations between the Muslim cotnmunity and others. To initiate interfaith and intercommunity th'alogue in order to disseminate COiTect knowledge about Islam and to help differentiate cultural practices from religious prdctices,. To promote tolerance between people of different ethnic backgToundslcultures and to incre&se equaIity of OPPOTtunity and ¢qual protection amongst th¢m. These benefits will b¢ evidenced through feedback from the beneficiaries of tlie courses. ¢la&ses and religious activities, membership lists, prOgrS reports that are sent to fiderS and the annual repoit that is shown in the AGM. The trustces confirni that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidallce published by the Charity Conllllission for England and Wales.
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENI'S AND PERFORMANCE Update on properties aiid Cliarity integration We al'e pleased to announce a aJor development in the ownership and management of community assets. The pi'operlÉe5 loGatcd at 179 and 181 Woodlands Road, Sparkhill, Birmingham, previously registered under the Jamatia Trust, al'e now in the process of being legally ttallsferred to the Jamatia Is12mic Centre {JIC) charity. This follows successful negotiations and a foiinal written agreement between the Tiustecs of both entities. With appiov21 from the membership, the JIC constitution has been amended, and solicitors have been instrncted to cany out the legal conveyancing. This long-standing Issue, diligently pw".suL.d by the Management Committee, i'epi-esents a significant milestone that strengthens the flnancial and goveimance stiucture of the Ccntre by consolidating property ownerslu'p under a single legal framework. Update on Bullding Redevelopment and Special Clrcumstances The Jamatia Islamic Centre is currently undertaking its most ambitious redevclopment projecl to date. Originally targeted for completion by Summer 2024, th¢ scope of the project expanded significantly following the discovery of 8tructural i?iSU¢S in the existing steel frameworK which nec&8Sitated a complete demolition and rebuild from foundation level. The contract was awarded to Till Builders, and the total project cost to dale currcnlly stands at £2,083,118. The new three-storcy building A8 now structurally compl¢ts, and the following works have been successfully delivered... Full external constntction, Thdering, and finishing Gents, toilets and washi'oom (ground floor) Ladies, toilets and washroom (first floor) Chilth'en's toilets and washroom (second floor) Woodlands Road Lobbi¢s (ground alld f$t floor) Education Centre (8c£ond floor) First-fix elechical wiling Internal plastei'ing and tiling Instillation of ait conditioning Instillation of sound system Kitchen construction Completion of Ladies, Hall First Flooi Hall Ground Floor Main Prayer Hall
AHL-E.SUNNAT WA JAMAAT BARELLVI OF BIRMINGHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 ACHiEVEIWIENTS AND PERFORMANCE (continued) Ongoing work Tlie final stages of development will include:_ Internal decoi'ation Establishtnent of a dedicated Elderly Day Ccntre Creation of a Youth Centre Crcation of a Coffee Sbop Creation of a non-profit Funeral service This redevelopment is being fanCed thi.ough a combination of community donations and interest-free loans, which will be repaid upon pioject completioll and revenue regeneration. Althougb th¢ financial and logistical hallenges have been ¢onsid¢rabl¢, thc long-terni value and benefit to the community are projected to be substantial - both in functionalt(y and architectural impact. Operational Servfices and Community Engagement Despite the ongoing construction, JIC continues to deliver key religious and educational services: Neai'ly 200 children ar¢ now enrolled in the Educational Centre, which has IEsumed 11 operation. Daily congregational prayers, Ramadan piY)grams, and Eid services have been held without disruptlOD, hightighting tbe Centre's operational resilience. Community response has been overwhelmingly positive, with strong member support and a shared sense of ownership alld pride in the Centr¢'s transforniation.
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRTrIINGHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 REVIEW OF FINANCIAL POSITION During the 2024125 financial yeai., the Charity delivei.ed a financial SU1 of £379,777 (2023124.. surplus of £303,506). This surplus 'oSe pftimarily tha1S to a donation th.ive for the extension work on the Mosqu¢ building. Income overall increased by 15C/lo to £626,330 comped to £545,030 in 2023124, wlll'le over the saine p.10d ¢xpendAttire increased by 20/0 to £246,553 fi'om £241.524 in 2023124. due mainly to an increasc in ulililies costs now that more activities have restarted at the mosque. Expenditure on fixed assets capitalised duiing the ye. amounted to £322,370 (2023124.. £945,335), ill eongLuence with our capitalisalion policy. Fixed a.ssets are used fol. charitable purpow and enable staff atid volwitecrs to provide an oplimum scrvicc to our b¢fiCiar1es. There is an end of ycar K8tricted fund balanc¢ of £5,120 (2023124: £Nil), with some small amounts of funds collccled dw'ing Randhan and spent after the year end. Reserves Polley Thc Trustee Board reviews and updates its reserves policy annually to ensure its compliance with Charity Commission best practice. This A'equii'es terVeS to be available to covcr future contingencies and liabilities, The R¢scrv¢s Policy requires at least tbree montlis, expenditure to be held as unrestricted designated fiJnds, equaling to £57,456, as eslimated from 2023124 expenditure levels. Th¢ Charity also has a designaied fund of £3,033,096 for tangible fixed assets which al'e not readily avallable lldS for thc use of tE]e Charity. The unrestricted and undesignated genet21 free reserves at 31 March 2024 was a ncgativc -£755,591 (2024.. .£821,429) after dcsi8nating rcservcs of £3,090,552 (2024,. £2,781,733). RG5trictcd rcscrves at the elld of the year amount to £5,120 (2024.. £Nil). Going Concern The Charity reported a significant cash inflow of £116,418 for the year despite the building work on the Mosque and Academy building and the Charity expects to make an inflow in 2025126 also due to on-going fundraising efforts lo cover the Cost of the remaining works left which AS expected lo complete by Summer of 2026. Whilst there is still significant work ¢0 be completed on the Mosque extension, fundraising for this Continues and a lot of [ldS wcrL raiscd and rcceived ill the Randan fundraising done straight after this year end. Despite there being a negative gen¢ral funds situation, after making further appropriate enquiries, tog¢ther with known fundraising results done afta. year end, the timlng expectations of the interest free loans from the congregation, and the investment assets available to be liquidated if required. the tswstees have a reasonable expectation that the Chlty has adequate resou¢6 to continu¢ in operational existence for the fores¢¢ablc futurc and at least twelve months from the date of signing this report, &s requircd. For this reason, they continue to adopt th¢ going concern basis in preparing the financial slatements. Political Donalions No donations of monies . donated goods were made to any political parties OT political campaigns in the yeat (2023124.. £Nil). FUTURE PLANS The charity has launched a fundraising caTnpaign for funeral service facilities, an essential new community offering that will further enhance the Centre's i'ole in providtng fil-speCtnlM religious and social seivices.
AHL-E-SUNNAT WA JAMAA'f BAREILVI OF BIRMINGHAM TRUSTEES, RF.PORT FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF TRUS'fEES' RESPONSIBILITIES The Trustees arc required to pi'epare fancIal statemenls for each fin]Cial yeai. iii accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generdlly Accepted Accounting Practice), whicli give a true and fair view of the state of affairs of the Charity and the LLicoftning resources and application of resoui'ces, including the nct income and expendittu'e for the year. Ill pi'epating those financial stalements, the TSteeS are required to.. select suitable accounting policies and then apply them consistently. niake judgLmenls and estim<ilLs tliat are reasonable and prudent; stat¢ wlicth¢r applicable accounting standards l)ave been followed, subject to any mat¢rial departures disclosed atjd explained in the fanCIal statements. and prep"C the fItWicial statements Oll the going concern basis, unless it is inappropriate to presume that the Charity will continue in business. The Tivstees are responsible foi. keeping adequate accounting ircords which disclose wilh reasonable accuracy at any tim¢ thc financial position of the Charity and which enablc them to cnsur¢ that the financial statements comply WAth the charIti Act 2011, the Charity {ALYounts and Reports) Regulations 2008 and all othei. applicabl¢ law, They are also responsible for safeguarth'ng the assets of thc Charity and hence for tsking reasonabl¢ sieps for the prevenknon and detection of fraud and otber irregularllies. Accounts preparadon The Ti'ustees confiiin that the accoun15 comply wlth current statutory requirements, and with those of the governing instrument. The Trustees, report was approvcd by th¢ board, authorised for issue on 20 July 2025, and signed on its behalf by. Mohammed Hafeez Chair Shamraiz Hussain Sectary Shah Nv41vaz Treasurer
INDEPENDENT EXAIlllNER'S REPORT TO THE TRUSTEES OF AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM I rei)ort on the financial statements of the charity for the ycai- ended 31 Mai-cli 2025 which is set out Oll pages I I to 25. This repoi't is made solely to th¢ Gharity's Trustees. as a body, in accordance witli seGtioll 145 and the iegulations Indde under section 154 of the Charities Act 2011. My work bas been undeitsken so thaL I might state to the cliarity's tsust¢¢s those illarters l am required to state to therll ID an indepeiident exaininer's report and for no otlier purpose. To the lIeSt extent pennitted by law, I do not accept or assume lpOnsibl11ty to anyone other than the cliarity and the Ch[ty'S Tiuslees as a body. for my work. for this i'eport, oi. for the opinions I have foimed. Respective Responsibilities of Trustees and Examiner The Tru81ees are responEbible for the preparation of tlie financial statements. The Trustees consider that an audi l is not required for this period under scction 144(2) of thc Charities Act 2011 (the Act) and that an independent examination is needed. Having satisfied mysclf that the charity is Dot subject to audit under chariry law and is eligible for independent examination, it is my responsibility to: cxamine the fInancial ststements under section 145 of the Act. follow the procedures laid down in the general Dir¢ctions given by the Charity Conunission wider section 145(5)(b) of the Act. and statc whcthcr p'tiCUlar matters have com¢ to my attention Ba$18 of Independent Examlner's Report My examination was carrted out in accordance with the generdl directions given by the Charity Commission. An cxamination includes a review of the accounting records kept by the Chtty and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or dis¢108uies in the ffftancial staten]enls, and seeks explanations from the TnL8tees, concerning any sucb rnat. Tbe procedure undcrtalcen do not provide all the evidence that would be Tequired in an audit, and consequently I do not express an audit opinion on the view given by the financial stalemenls. Independeiit Kxaminer's Statement In the course of my examination, no matter has come to my attention:_ i) which gives me reasonable Ca to believe that in any material K8pect the requiiements: to keep accounting records in acrordance with Section 130 of the Act,. and to pi'epare fjnancial statements which accord with th¢ accounting recoi'ds and comply with acwunting i"equii"ements of the Act and with the methods and principles of the Statement of Recommended Practice,. Accounting and Reporting by Charities have not been met,. or 2) to which, in my Opinio attention should b¢ drawn in ordcr to enable a proper understanding of the financial statements to be reached. Mohammad Ansari Dated: 20 July 2025 Ansayi & Co - Charfity Accountants & Collsull2llts Kings Court, 17 School Road, Birmingham, B28 8JG 10
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unreslricted Restrictcd ri unds Funds Tot41 u¢S.1cIed 2025 Funds Rests'icted Funds Total 2024 Note Income frorn: Donations and legacies Charitable activities Activities for generating fiujds JSlJ,392 57,189 21,624 367,125 547,517 57,189 21,624 165.617 44.476 11,990 322.947 488.504 44.476 11,990 Total income 259,205 367,125 026,330 222,083 322,947 545,030 xpendlture on; Rai.sing ftu)d5 Charitable activities Other expenditure 216 229,607 216 246,337 2,650 226.697 4,812 2.650 234.062 4.812 iQ730 7,365 Total expendlture 229011 J6,730 246,553 234,159 7,365 241,524 Net Ineome/(expendlture) before transfer 29J82 350,395 379,777 (12,076) 315,582 303,506 Transfers between fund 17.18 345,275 1345.275) 317,516 (317,516) Net movement in funds 374,657 5.120 379,777 304,440 (1,934) 303,506 Reconciliation or funds: Total funds bTOU8ht forward at O l April 2023 1,960J04 1,960,304 1,654,864 1,934 1,656,798 Total funds carried forward at JI March 2024 2J34J61 5,120 2J40,081 1,960,304 1,960,304 The statement of financial activiti includes all gains and lo&8 in the cUrlt comparative year. All income and expenditure derive from contilluing activitles. The notes on pages 14 to 25 fom] part of these financial statements. 11
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRIWNGHAM BALANCE SHEET As at 31 March 2025 21J25 2024 Note Fixed asset5 Tangible assets Investment Properties 13 13 2,533,096 500,000 2.722.683 3,033.096 2,722,683 Cui-rent H58etJ Debtors Cash at bank and in hand 14 26 23.149 153,236 11,246 36,818 176J85 48.064 Current Ilabllltles Creditors.. Amounts falling due within one year 15 (Q400) (3,943) Net current assets 169,985 44,121 Long term llabfilltles Creditors., AmouDls falling due after one yeai. 16 ($63,000) (806,500) Totil net assets 2J40,081 1,960,304 Funds of the ¢harlty Unrestri¢ted funds., General funds D¢signaled funds 17 (755,591) 3,09051 (821,429) 2.781,733 2J34,961 1,960,304 RestTiCted funds 18 5,120 TotHI Charity funds 19 2J40.081 1.960,304 The fmancial statements have been preped in accordance with the pmvisions of FRS 102 Sectton IA - small entities. The accounts were approved by the Board, authoTised for issue on 20 July 2025, and signed on its behalf by, Moha Chair Hafeez Shamralz Hussai Secretary Shah Nawaz The notes on pas 14 to 25 fonn part of these financial statements. 12
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM CASH FLOW STATEIKENT FOR THE YEAR ENDED 31 MARCH 2025 Note 2025 2024 Cash flows from operating attivities: Net cash provided by operating activities 21 438,788 839,741 Cash ftlows from illyting activities: Lcss: Purchase of fixed assets in the ye. 13 (322,370) (945,335) Net cash provided by investfng acttvlties (322,370) (945,335) Increase l (dccre&se) in cash and casb equivalents in the reporting period 116,418 (105,594) Cash and cash equivalents at the beginning of the reporting period 36,818 142,412 Cash And cash equivalents at the end of the reportlug period 22 153236 36,818 The notcs on pages 14 to 25 fonn part of these financial Statements. 13
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGIIAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMtNGHAM is a charity ¢stablished by Tiust deed aiid i'egistei'ed wlth tlie Chai ity Cominission under number.- 512810. The regislei'ed office addi-ess.. 179 - 18 I Woodlands Road, Sparl(hill, Birmiiigliam, B l14ER. A¢countlng Policies B28Ss of pi'eparation The fLnancial stateinents have beeii prepai'ed in accoi'dancc with Accounting and Reporting by Charities., Statement of Recommended Practice applirable to chariiies preparing their accounts li) accordance with the Financlal Reportin&F Siandéu"d applicable in the UK and Republic of ]reld (FRS 102) {effective l January 2019) (Charities SORP (FRS 102)) and the Financial Repoiting stand'd applicable in the UK and Republic of Ireland (FRS 102). Tlie Charity mcels the definition of a public benefjt entity under FRS 102. Assets and liabilities are recognised at bAStorical cost oi. transaction value unlc&s otherwisc stated in the relevant accounting policy. The financial slatcmenls are prq)ared in Sterling and rounded to the nearest £1. Fund Accounting General funds are unrestricted fimds which are available for use at the discretion of the truste in furtherance of tbe general objectives of th¢ company and which have not been designated for otlier pUoses. Designated funds are unrestricted funds eamiarked by th¢ trust for particular pUoses. Restricted fiwds are funds which are to be used in accordance with specific resti'ictions imposed by donors or which havc been raised by the company for particular purposes. Th¢ costs of raisiIig and administei.ing such fimds are ch.ged against the specific fund. The aim and use of each restricted fund is set out in the notes to the fjnancial statements. Income All income is included in the statement of financial activities when the clwity is entitled to the funds and the amount can b¢ measured with reasonable ccrtainty. Incom¢ is deferred only when the chatity l)as to fillfjl conditions before becoming entitlcd to it oi" where the donor has specified tbat the income AS to be pended in a future pd'AOd. Voluntary income is received by way of grants, donations and gitls, including gift aid income where applicabl¢, and is included in full in th¢ statement of financial activities when receivable. Income from govciillnent and other grants, where related to perforn]all¢c and specific deliverabl are accounted for when it is probable that the income will be received and the amount can be measured reliably and is not defeed. Donated services and faciliti&s arc included at the value to the charity wbere this can be quantified and is material. The value of .8eivices provided by volunteers has not been included in these accounts. 14
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIIIMINGHAM NOTEI S TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountillg Policies (colltinlled) Resources expended Expenditure is recognised on an accrual basis as a liability is incun'ed. Expenditure includes any VAT which cannot be fully i'ccovercd and 15 r¢port¢d as part of the expenditure to wliich it relat&s. Expenditure on raising funds. comprise the costs assoLiated with attracting volUnY Income. Charitable expenditure compi.ises those costs iDcun¢d by ihe charity in the deliveiy of its activities and services for its beneficiaries. The primary fictiOnal activity of the clwity is the giving of free and confidential Advice to the public. It includes both costs that can be allocated dircctly to this iictivity and thosc costs of an indirect natLU'e neCe&sY to support them. Support costs include all tbose overhead costs of office and bureau accommodation. utility scrviccs, and other services and costs, which are in support of th¢ acttvity. They also include those costs not associated with the other two headings and includes costs of meeting the const1tional and statutory requirements of the charity, the audtt fe&s and costs linked to the strategic management of the charity. They have been allocated to achvity cost cal¢gories on a basis consistent with the use of resources, e.g. staff wsts by time spent and other costs by cstimatcd usage, Operating leases The charity Classifi the lease of property as operdting leases. the title to the property remains with the lessor. Retltal charges are charged on a straight-line basis over the tcmi olth¢ l¢as¢. T2gible fixed assets gnd depreciation All assets individually or collectively if part of a se¢ costing MO than £500 are capit21ised. Tangible fixed assets other than freehold land are stated at cost Icss depreciation and any accumulated irnpaimient losses. DcprcGiation is provided at rates calculated to write off the cost of each &t over its expect usefijl life, as follows.. Frcehold land and buildings WIP Building lQ/o on the straight-line method4ommencing Ye aftei acquisition 00/0 - Capitalisation of extension work to existll Mosquc building. Valu¢ will be transferred to Frcehold land and buildings once complete. 200/0 on the straight-line method 200/0 on the straight-line method Furniture & equipment Fixtwes & fittings Debtors Trade and other debtoLE are recognised at the settletnent amount due after any trade discount offered. Prepayments are valued at the amount pryaAd net of any trade discounts due. Cash Vdt bank and in hand Cash at bank and in hand incIudes cash and short temi highly liquid investments with a short maturity of thi'ee months or less from the dat¢ of acquisition or opening of the deposit similar account. 15
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM NOTES TO THE FIIYANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting Policies (continued) Creditors and provisions Creditors and provisions are recognised where the charity has a present oblTgation iesulting from a past eveAit that will pi'obably result in the transfer of funds to a tllii'd party and the amount due io settle the obligation can be measured or esti]n2ted reliably. Creditors and provisions 'e nonnally recognised at thell. settlement amount after allowing for any trade discounts due. 1.10 Financlal instruments The charity only enters into basic financial instrnments transactions that result in the recognition of financial assets and liabilities like tradc and other accounts rec¢ivable and payable, loans from banks and other third parties and loans to related parties. Debt instwments (other than those wholly rcpayablc or receivable within one year), including loans and othei. accounts receivable and payable, are initially measured at present value of the future c&sh flows and subsequently at amortised cost using the effectivc int¢T¢St method. Financial assets and liabilities are offset and the net amount reported itl the Balance Sheet when th¢r¢ is an enforceable right to set oft the recogni5ed amounts and there is an inlcntion to settle on a net b&8iS Oi. to realise the a8scI and settle the liability simultaneously. 1.1 l Judgements in applylng gceounling policies and key sources of estlmAtion uncertainty In pi'eparing the Financial Statements, management is requiied to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available inforn]ation and application of judgement are inherent in the fomiation of estimates, togethei. with expectations of ture events that are believed to be reasonable under the circumstances. Acrual results in the fi]ture could differ ftom such estimates. Lattd & buildinLs - The tISteeS are not using thc revaluation method for valuation of land & buildings at present. They may decide to do so once the new extension work is complete. Values al'e therefore based on histoiical cost. Thc ts'u.8tccs consider that there are no significant arcas of key judg¢mcnt or estimation unccrtainty other than those identified in the accounting polici above. 1.12 Golng concern The Charity rcported a significant cash inflow of £116,417 for the yr despite the building work on the Mosque and Academy building and the Charity expects to make an inflow in 2025126 also due to on-going fundraising efforts to cover the cost of th¢ r¢maining works left which is expected to complete by Summer of 2026. Whilst there is still significant work to be completed on the Mosque extsnsion, fundi'aising for this continu¢s and a lot of funds were rald and received in the Ratnadan fidraISing done straight after this year end. Despite there being a negative general funds situatioJL after making fier appropiiatc enquiries, togeth¢r with known ndraiSIng rUlts done after year end and the timing expectations of the interest frce loans from the Congregatio the trust have a reasonable expectation that the charity has adequate resources to continue i operational ¢xist¢nc¢ for th¢ foreseeable futtwe and at least twelve months from the date of signing this report, as rcquired. For this r¢ason, thcy continue to adopt the going conceii) basis in pryaring the financlal statements. 16
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Donations & legacies Unrestricted Restricted Funds Funds Total 2025 Total 2024 G¢ncTal donations & gifts Friday collections Extension appeal l.egacy donation from sale of136 Knowle Rd. (iiarvi sharif donations Zakat donations Sadaqah Wajibah Fitrana Ift.1 Gift aid 74,669 105,078 74,669 105,078 345,275 64.588 100,629 128,219 189,403 175 225 325 4,600 345,275 400 1,350 1.245 9,260 9,595 400 1,350 1,245 9,260 9,595 645 645 400 180J92 367,125 547,517 488,564 Incorne from charitable aetivities Ullrestricted Restricted Funds Funds Total 2025 Total 2024 Mosque: Marriage. divorce and other advlce services Radio Azaan 2,550 lJ80 2,550 1,380 1.850 635 3930 2,485 Academy: S¢h(KJl fees 46,708 46,708 39.712 4fj71I8 46,708 39,712 Other: Membetship fees Rag collection 4,751 1,800 4,751 1,800 1,979 300 A551 6,551 2,279 Total income from ebarAtable activlties 57,189 57,189 44,476 17
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM NOTES TO THE FINIINCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Activities for generating funds Unrests'icted Restricted Fuuds Funds Total 2025 Total 2024 Rental income Advertisements Books sold 20,804 500 320 20,804 500 321) 11,300 690 21,624 21,624 11,990 Expendlture on raising funds Unrestrleted RestrKcted Funds Funds Total 2025 Total 2024 Fundraising fees & charges 216 216 2,650 Expenditure on charitable activities by fund UDrestt4¢ted Restricted Funds Funds Total 2025 Total 2024 Mosque Acadcmy 105,990 123,OJ7 16,730 122,720 123,617 97,419 136,643 229,607 16,730 246J37 234,062 18
AHL.E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Allalysis of expenditure on charitable activities Basis of Allocatson Mosque Academy Tolal 2025 Total 2024 Direct costs: Activities Direcl Salaries and wages (incl. contractors) Direcl Non-saIY staff & volunteer costs Direcl 17,675 47.470 1,115 17,675 146,410 1,115 8,165 127,017 322 98,940 66360 98,940 165,200 135,504 Support costs: Salaries wages Office costs Premiscs costs Governance costs Other costs 7(J/o /30/0 18,559 4,880 30,890 lJ37 794 8,432 2,092 13339 573 341 26,991 6,972 44,129 J,910 1,135 31,218 16,303 46,148 2,289 2.600 56.460 24,677 81,137 98.558 Total expendlture on charitable activities 122,720 123,617 246,337 234,062 Other expenditure Unrestricted Restricted Funds Funds Total 2025 Total 2024 Community Funeral grant 4,812 Total Other expenditure 4,812 Net incoming resources for the year 2025 2024 This is stated after charging:_ Independent examinei" fees Depreciatton and Impaimient Charg 1,500 11,957 1.488 19,023 19
AHL.E-SUNNAT WA JIIMAAT BAREILVI OF BIRMINGHAM NOTES TO THE FINAIYCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10 Trustees Duiing the cul'rent or pi-evious year no remuneration or benefits for s¢ivices as a ts-ustee have been paid oi. w¢i'e payablc, dii'¢ctly oi" indiiectly, oul of the funds of die charity to any trustee oi. to any person known to be connected with tliem. Rcimbursement of travel and incidental expenses to the trustees came to £Nil dui'lng the year to 31 March 2025 (2023124.. £Nil). Expenses related to the costs of Tiustees, Jneetings including the AGM totslled £NAI (2023124: £Nil). li Employees 2025 Head Count 2024 Head Count Number of employees The average numbei. of employees, analysed by function was: Mosque Imams & staff Academy staff Support staff 10 10 2025 2024 Employment costs Employed slaifcosts Sucial sccurity costs 134,583 2,262 106,950 136,845 106,950 No employee received remuneration amountitig to rn0 than £60,000 in the period (2023124: None) The key management personnel of the Charity were comprised of unpaid trustecs and volunteers. Thc total employee benefits of the key management personnel of the Charity th¢rcfoi"c. wei'e £Nil (2023124.. £Nil). No employees were made redundant in the year (2023124: Nonc). The total cost of the redundancy payments amounted to £Nil (2023124: £Nil). The policy of the charity is to recognise redundancy payments in full wlien tbcy b¢come due. During the current or previous year no remuneration or benefits for servicag as a tnte¢ have been paid or were payable, directly or indirectly. out of th¢ fiu]ds of tbe charity to any trustee or any person known to bc connected with them, 20
AHL-E.SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM IYOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12 Volunteers The Trttee Boai'd recognise tlie tremendous contribution made by our volunteers without whom the s¢rvice could not ope12te. 13 Ffixed Assets Mqp Building Land & buildings Furnlture, rittin%s & equipment Investment property Total Cost At 31 March 2024 Additions Transfers 1,763,415 319.703 1,122,095 87,539 2,667 2,971,049 322,370 (500,(X)O) 500,000 At 3 l March 2025 2,083.118 622.095 90206 500.000 3,295,419 Depreciation At 31 March 2024 Charge in the year 163,310 11,221 87,056 736 250,366 11,957 At 31 March 2025 174,531 87,792 262,323 Net book value At 31 March 2025 2,083,118 447,564 2,414 soo,000 3,033,1196 At 31 March 2024 1,763,415 958,785 483 2,722,683 WIP building js the category for Mosque extension work costs. This is a non4Jcprcciating assct catcgory. Once the work is complete the value will be transfeii'ed to Land & buildings. It is ¢stimated the 5igmifIcant extension work could tak¢ another y1 to complete. Investment property consists of a house and a flat which yields rcntal income for the charity. 14 Debtors 2025 2024 Mcmbet3hip fees receivable Academy fees receivable 3,IM)O 13,100 5,712 lJ37 4,800 4,402 Oth debtoi's 23,149 11,246 21
AHL.E-SUNNAT WA JAMAAT BAREILVI OF BIRMIINGHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 l5 Creditors." amounts falling due Ivithin one year 2025 2024 Acctuals Madrassah deposils 2,500 3,900 2,238 1.705 6,400 3,943 16 Credltors: amounts falliiig due after one year 2025 2024 Karz-e-Hasna (interast-free loans from community) 863,000 806,500 863,OiN) 806,500 17 Unrestrlcted funds Current year (2024125): Balance at 31 M'Ch 2024 Transfer Balance At Bctween 31 March Funds 2025 Incoming Resourees resources expended GenerAI funds Designated funds: Flxed assets Designated funds: Reserves pollcy (821,429) 2.722,683 59,050 259,205 (229,823) 36,4S6 310,413 (1,594) (755,591) 3,033,096 57,456 Total UnrestrActed funds 1,960.304 259,205 (229,823) 345,275 2,334,961 There is a designated fund of £3,033,096 for red assets (2023124.. £2,722,683) as thi's amount is not readily available io spcnd on the chartlablc objects of the Charity, and another of £57.456 to cover 3 months, n017nal estimated rnnning costs of activitics, as th¢ reserves policy (2023124.. £59.050). Prior year (2023124),, Balance at 31 M'ch 2023 Transfer Between Funds Balance at 31 Mai'ch 2024 Incoming Icsourccs Resourc&8 expended General funds Designated funds: Fixed a&8ets D¢signated fLmds.' Reserves polACy (201,012) 1,796,371 59,505 222,083 (234,] 59) (608,341) (821,429) 926,312 2,722,683 (455) 59,050 Total Utll'estricted funds 1,654,864 222,083 {234,159) 317.516 1.960,304 22
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18 Restricted funds The income funds of the charity include iestricted funds cojnprising the following uuexpendcd balances of donations received f. specific purposes: Current year (2024125): Ba12nce 2t 31 March Incoming Resources 2024 resources expended Transfer Between Fund8 Balance at 31 March 2025 GiArvi sh2rlf Zakat Sadaqah wajibah Fitrana Extension appeal Iftari 400 la50 1,245 9,260 345,275 9,595 (225) {1,350) (860) (4,700) 175 385 4,560 (345,275), (9,595) Total 367,125 (16,730) (345,275) 5,120 Funds transfcrr¢d into unrestricted deslgnated fixed asset funds from restsicted funds, reprcsent a paying back of general funds used in the year to represent capitallsed building work caled out on the new Mosque extension. Prior year {2023124)', Balance at 31 March Incoming Resources 2023 resources expended Transfer Betwccn Funds Balance at 31 Mai'¢h 2024 Giarvi sh.1f Zakat Sadaqah wajibah Extension appeal Lcgacy donations (sale of136 Knowle Road) 1,684 175 225 325 128.219 189,403 {1,965) (225) (575) 106 250 (128,219). (189,403) Total 1,934 322,947 (7.365) (317.516) Funds transferrcd into unrestricted designated fixed asset funds from restricted funds, represent a paying back of fidS uscd in the year to pay for building work catrled out on the new ¢xtension. Restricted Project Descriptions: Giarvi sharif This project repiEsents events perfomled at the Mosque commemornting Shaykh Abdul Qadir Jilani. Zakat Funds donated by donors representing, usually 2.5 % of savings and distributed as per the Islamic guidelines. 23
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCI4 2025 Restricted Project Desci'lptions (¢ontlDued)'. Sadaqah wajibah Funds collected by the mosque agieed to be spent on a specific cause agreed with the doiioi. Funds expected lo be expended within a maximum of one yeaL' froin collection. Fitrana Funds collect¢d from the congregation on the event of Eid ul Fitr, and distributed to thc needy. Extension appeal This was a fundraising appeal to raise funds for the Mosque extension, the work of wbich began in 2021 and when used are being capitalised into WIP buildings in Fixed assets unlil the work is finished. It is expected the work will finish in financial ycar 2025126. Iftari Fullds collected to provide fi'ee ineals during Ramadan nights for attende¢s to break their fasts at the Mosque during the holy month. Le%acy doiiations Fuuds donated by a donor as a legacy to the Mosque for use as salc with proceeds for tbe new Mosqu¢ extension. Property was sold in the 2023124 financial y¢aT. namely, 136 Knowle Road, and PL'oceeds used for thc extension, 19 Analysis of net 2$sets between funds End of current perlod (2024125): UnrestrACted fuDds Restrlcted funds Total Fund ba1¥4nce8 at 31 March 2025 are represented by: Fixed assets Net current assets 3,033,096 (762,379) 3,033,096 (762J79) 5,120 2J34J61 5,120 2J40,081 End of prior period (2023r24): unStrICted funds Restricted funds Total Fund balances at 31 Mllrch 2024 are i'epresellted by: Fixed assets Net ¢wiMt assets 1722,683 (762,379) 2,722,683 (762,379) 1,960,304 1,960J04 24
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM NOTES TO THE FINANCIAL STATElItENTS FOR THE YEAR ENDED 31 MARCH 2025 20 Related parties There al'e iio related party transactions iii the year or the prior y&qr. 21 Rcconciliation of casli flows from operating activities 2025 2024 Net income / (expenditure) for thc rcporting period Add.. Depreciation charge (IncrLasL) / dccreasc in dcbtors Inci'easc / (decrease) in creditors 379,777 11,957 (11,903) 58,957 303,506 19,023 (5,371) 522,583 Net cash provAded by operating activities 438,788 839,741 22 Analysis of eash and Cash equlvalents 2025 2024 Cash at bank and in hand 153,236 36,818 Total cash 9nd cash equivalent$ 153,236 36,818 22A Aiialysis of changes in nel debt Start of year Cashflows in year EDd of yev4r Cash 36.818 116,418 153,236 36.818 116,418 153,236 25
AHL-E-SUNNAT WA JAMAAT BAREILVI OF BIRMINGHAM IrYcoME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 .MARCH 2025 & PRIOR YEAR COMPARISON 2025 2024 INCOME Geneixl doiiations Jumiiiali collections Eid donations Extension appeal Legacy donatioii (Sale of136 Knowle Rd.) Giarvi collections Zakat doiiations Sadaqah Wajibah Fitrana Iftari Oift aid claimed Madrassali fees Membership fees Marriagc & advice servtces Rag collection Azaan i'adios Income Advcitising income Rental income Bool<s sold 65,680 105,078 8,989 345,275 59,901 100,629 4,687 128,219 189,403 175 225 325 4.600 400 lJ50 1,245 9,260 9,595 645 4&708 400 39.712 1,979 1,850 300 635 690 11,300 1,800 1080 5011 20,804 320 TOTAL INCOME 626J30 545,030 EXPENDITURE Salaries & wage8 Contract wag Siaff ts'avcl & othcr costs Activities., Giarvi, Zakat, Fitrana etc Events: Talks & Speakers fee5 Office.. Depreciation oirice.. Equipment & rr eosts OtTIce.' PAinlin£ & stationery ol¢e. Consultancy fees Olnce.. Telephone & inlemet oirice.. SisiStence & irfreshments Premises.. Depreciation Pi'emises.. Insuran¢e Piemises- Utilities Pi'emises." Repairn & maintenallce Premis. Olha" Goveinance.- Legal & professional fe Governance,. Audit/Examinalion fees Olhei.: Grants & disbursements paid Othei.; Funth'aising costs OiheA': Bank charg Other.. Publicity & promotion Other: Radio & installation wsts ot11.: Miscellaneous exPenS 136,845 36,556 106,950 51,286 322 7J65 16.730 305 736 2,571 2,745 500 7,802 5,870 1,204 491 800 135 11,221 4.000 13,736 15.123 2.066 802 1,488 4,812 2,650 535 75 1,050 1,991 20 11,221 41)0 24,254 6,067 2O87 410 216 40 1,095 640 TOTAL EXPENDITURE {246.553) (241,524) NEI T INCOME 379,777 303,506 26