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 Til￿teeS onfinTA that the annual ￿pOrt and financial statements of the cliarity comply with the requii-einents of tl)e charity's gOv￿ll111g 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 Tn￿l¢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 pr￿ell( 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¢du￿5 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 n￿mgeMellt 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 Underst￿￿Ang 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, prOgr￿S reports that are sent to fi￿derS 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 f￿anCed 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 SU￿1￿ of £379,777 (2023124.. surplus of £303,506). This surplus ￿'oSe pftimarily tha1￿S to a donation th.ive for the extension work on the Mosqu¢ building. Income overall increased by 15C/lo to £626,330 comp￿ed 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 Ran￿dhan 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 t￿erVeS 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 [l￿dS wcrL raiscd and rcceived ill the Ran￿dan 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 Ch￿lty 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 fi￿l-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 f￿ancIal 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 T￿SteeS are required to.. select suitable accounting policies and then apply them consistently. niake judgLmenls and estim