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2021-05-31-accounts

Charity number: 701841

United Kingdom Muslim Khumbar Association

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 May 2021

United Kingdom Muslim Khumbar Association Contents Page For the year ended 31 May 2021

ReportoftheTrustees 1
Independent Examiner's ReporttotheTrustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes tothe Financial Statements 5to8
DetailedStatementofFinancialActivities 9

United Kingdom Muslim Khumbar Association Report of the Trustees For the year ended 31 May 2021

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 May 2021. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims The trustees have considered the Charity Commision's guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.

REFERENCE AND ADMINISTRATIVE INFORMATION

Nameof Charity United Kingdom Muslim Khumbar Association
Charity registration number 701841
Principal address 134 Bromford Drive
Birmingham
B368TY

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Abdul Kader Boliya Mansoora Mitha Naseema Majothi Fazal Chatra Shahnawaz Mohamed Shaheed Chucha Independent examiners _ Sigma Chartered Accountants 862-864 Washwood Heath Road Washwood Heath Birmingham B8 2NG Approved by the Board of and signed on its behalf by Me 21 March 2022

Fazal Chatra

1 of 9

United Kingdom Muslim Khumbar Association Independent Examiners Report to the Trustees For the year ended 31 May 2021

| report to the trustees on my examination of the accounts of the charity for the year ended 31 May 2021.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts Charities Act 2011 (‘the 2011 Act’).

in accordance with the requirements of the

| report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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Jawaid Yakoob FCA (8462707)
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Oo

Sigma Chartered Accountants

862-864 Washwood Heath Road

Washwood Heath

Birmingham B8 2NG

21 March 2022

2 of 9

United Kingdom Muslim Khumbar Association Statement of Financial Activities For the year ended 31 May 2021

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||||||| |---|---|---|---|---|---| |Notes|Unrestricted|2020| |funds| |&|£| |Income|and|endowments|from:| |Donations|and|legacies|2|60,373|78,859| |Expenditure|on:| |Raising|funds|3|(1,348)|(1,088)| |Charitable|activities|4/5|(10,810)|(8,337)| |ss|=en 9.428)| |Net income|48,215|69,434| |Reconciliation|of funds| |Total|funds|brought|forward|240,041|170,607| |Total funds carried forward|"988,256.|240,041|

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3 of 9

United Kingdom Muslim Khumbar Association Statement of Financial Position As at 31 May 2021

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Notes|2021|2020| |£|£| |Fixed|assets| |Tangible assets|9|306,430|262,584| |siisiitiaiihceie:|niiinessiranasAipe| |es| |Cash|at bank and|in|hand|10,306|20,937| |Creditors: amounts falling due within one year|10|(480) (480)| |Net current assets|9,826|20,457| |Total|assets|less|current|liabilities|a|“316,256i|"283,041| |Creditors:|amounts|falling|due|after more than|one year|41|-|~~|(28,000)|~—""(43,000)| |Ace:|carom| |uxenaeettincians| |Unrestricted|income funds|12|288,256|240,041|

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The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Trustee

21 March 2022

4o0f 9

United Kingdom Muslim Khumbar Association Notes to the Financial Statements For the year ended 31 May 2021

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 402) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011. United Kingdom Muslim Khumbar Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

In preparing these financial statements, generally accepted accounting practice requires that the trustees;

4- Selects suitable accounting policies and then apply them consistently. 2- Makes judgements and estimates that are reasonable and prudent. 3. States whether the recommendations of the SORP FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements. 4- States whether the financial statements comply with the charities objects subject to any material departures disclosed and explained in the financial statements. 5- Prepares the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.

4- Selects suitable accounting policies and then apply themthem consistently.
2- Makes judgements andMakes judgements andjudgements and estimates that areare reasonable and prudent.
3. States whether thewhether thethe recommendations of the SORPthe SORPSORP FRS 102 have been followed, subject toto any material departures
4- Selects suitable accounting policies and then apply themthem consistently.
2- Makes judgements andMakes judgements andjudgements and estimates that areare reasonable and prudent.
3. States whether thewhether thethe recommendations of the SORPthe SORPSORP FRS 102 have been followed, subject toto any material departures
4- Selects suitable accounting policies and then apply themthem consistently.
2- Makes judgements andMakes judgements andjudgements and estimates that areare reasonable and prudent.
3. States whether thewhether thethe recommendations of the SORPthe SORPSORP FRS 102 have been followed, subject toto any material departures
disclosed and explained in the financial statements.
4- States whether thewhether thethe financial statements comply with the charities objects subject to any material departures disclosed
and explained in the financial statements.
5- Prepares the financialthe financialfinancial statements on theon thethe going concern basis unless it is inappropriate to presume that thepresume that thethat thethe charity willwill
continue its activities.
2. Income from donations and legacies
2021 2020
£
;
Unrestricted funds
Donations received 22,296 §7,109
Grants received 26,887 10,000
Subscriptions received 11,190 11,750
; -.oor aii—_
3. Expenditure on generating donations and legacies
2021 2020
£ £
Unrestricted funds
Sponsorships 1,348 954
Giftsinkind t . 434

5 of 9

United Kingdom Muslim Khumbar Association Notes to the Financial Statements Continued For the year ended 31 May 2021

4. Costs ofcharitable activities byfund type
2021 2020
£ £
Unrestricted funds
Supportcosts 10,810 8,337
5. Costs of charitable activities by activity type
2021 2020
£ £
Supportcosts
Activity 1 10,810 8,337
6. Analysis ofsupport costs
2021 2020
£ £
Activity 1
Management 4,848 1,614
Governance costs 5,962 6,723
7. Net income/(expenditure) forthe year
This is stated after charging/(crediting):
2021 2020
£ £
Depreciation ofowned fixed assets 3,342 390
Accountancyfees 480 480

8. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

6 of 9

United Kingdom Muslim Khumbar Association Notes to the Financial Statements Continued For the year ended 31 May 2021

9. Tangible fixed assets

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|||||||| |---|---|---|---|---|---|---| |Land|and|Plant and| |Cost or valuation|Buildings|Machinery|Total| |£|£|£| |At 01|June|2020|261,024|1,950|262,974| |Additions|Es| |At 31|May 2021|293,454|16,708|310,163| |Depreciation| |At 01|June 2020|-|390|390| |Charge|toryear|—cintenamiersae|in|‘nisin.|sunanprrainan|tite| |At 31|May 2021|ee|mE,|AE| |Net|book|values| |At31|May 2020|261,024|1,860|62,684|

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10. Creditors: amounts falling due within one year

Other creditors

11. Creditors: amounts falling due after more than one year

Loans and overdrafts

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||| |---|---| |2021|2020| |£|£| |480|480| |2021|2020| |£|£| |28,000|43,000|

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12. Movement in funds

Unrestricted Funds

General General

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||||||| |---|---|---|---|---|---| |Balance|at|Incoming|Outgoing|Balance|at| |01/06/2020|resources|resources|31/05/2021| |£|£|£|£| |240,044|60,373|(12,158)|288,256| |~— ~|2aoat|—-“ears =|“ale|98,268|

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United Kingdom Muslim Khumbar Association Notes to the Financial Statements Continued For the year ended 31 May 2021

Unrestricted Funds - Previous year

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|||||||| |---|---|---|---|---|---|---| |Balance|at|Incoming|Outgoing|Balance|at| |01/06/2019|resources|resources|31/05/2020| |£|£|£|£| |General| |General|170,607|78,859|(9,425)|240,041| |season eehe|ae|| .|i|.|ae|iioy|

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Purpose of unrestricted Funds

General

General funds are unrestricted funds which have not been earmarked and may be used generally to further the charity's objects.

13. Analysis of net assets between funds

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||||||| |---|---|---|---|---|---| |Tangible|Netcurrent|Creditors|>|Net Assets| |fixed|assets|assets|/|one|year| |(liabilities)| |£|£|£|£| |Unrestricted|funds| |General| |General|306,430|9,826|(28,000)|288,256| |Previous|year| |Tangible|Netcurrent|Creditors|>|Net Assets| |fixed|assets|assets|/|one|year| |(liabilities)| |£|£|£|3| |Unrestricted|funds| |General| |General|262,584|20,457|(43,000)|240,041| |a2604—a.a|eer|

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8 of 9

United Kingdom Muslim Khumbar Association Detailed Statement of Financial Activities For the year ended 31 May 2021

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|||||| |---|---|---|---|---| |2021|2020| |£|£| |INCOME|AND|ENDOWMENT| |Donations|and|legacies| |Donations|22,296|57,109| |Grants|receivable|26,887|10,000| |Subscriptions|11,190|11,750| |Total|incoming|resources|a “60,373 a|"78,859| |EXPENDITURE| |Raising|donations|and|legacies| |Sponsorships|(1,348)|(954)| |Gifts|in|kind|-|(134)| |(4,348)|(1,088)| |SUPPORT COSTS| |Management| |Management|(4,848)|(1,614)| |—|ae|eas|pyc| |Governance|costs| |Governance costs|(5,962)|(6,723)| |(5,962)|(6,723)| |ee|meio a|y-79|

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9 of 9 This page does not form part of the statutory financial statements

Z| CHARITY COMMISSION FOR ENGLAND AND WALES

Trustees’ Annual Report for the period

From 01/06/2020 To

31/05/2021

Charity name: United Kingdom Muslim Kumbhar Association

Charity registration number: 701841

Objectives and Activities

TBOSummary of the purposes of | Para 1.17 The purposeaof the charity is the the charity as set out in its advancement of the Islamic religion and governing document the relief of poverty. Summary of the main 1.17 and The charity offers religious activities and activities in relation to those works towards the prevention and/or purposes for the public relief of poverty through general benefit, in particular, the charitable purposes. The charity works activities, projects or with the general public, young people services identified in the and the elderly. accounts. Statement confirming Para 1.18 whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit

Additional information (optional)
You may
choose to include further statementswhere relevant about:
Po
SORPreferencePO
;
Para 1.38
~_ . on
ee
Additional information (optional)
You may
choose to include further statementswhere relevant about:
Po
SORPreferencePO
;
Para 1.38
~_ . on
ee
Additional information (optional)
You may
choose to include further statementswhere relevant about:
Po
SORPreferencePO
;
Para 1.38
~_ . on
ee
Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Ceol El

Achievements and Performance

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |a| |The|UKMKA|has|continued|in|its|efforts| |to|reducing|the|levels|of|long-term| |borrowing|from|£43,000|to|£28,000.|We| |Summary‘|of the main|.|Bara|1.20|look to+ bring this6|down further in the new| |achievements|of the|charity,|reporting|period.| |identifying|the|difference|the| |charity’s work has made to|With|the|continuing|trend|of|reducing| |the|circumstances|of|its|our long-term|borrowing, we believe|that| |beneficiaries|and|any wider|we|are|still|on|track|of|clearing|all| |benefits|to|society|as|a|borrowings|by|the|end|of|the|charities| |whole.|financial|year|in|May|2023|in|relation|to| |the|purchase|of the UKMKA Centre|back| |in|2017.| |Due|to|the|COVID|pandemic,|we|have| |significantly|scaled|back|the|number|of| |events.|To|compensate|for|this|we|have| |looked|at|alternative|methods|to|keep| |the community engaged,|whilst ensuring| |that|we|look|to|reduce|the|risk|of|social| |isolation|for the|vulnerable|members.| |We|have|held various|online events such| |as|keeping|in|touch|evenings|on|Zoom| |and|are|planning|to|scale|upwards|to| |hold|future|events|on YouTube|Live.| |We|have|held|Musical|Events|on|Zoom| |with|the|aim|to|move|this|on|to|our| |YouTube|Channel|within|the|next|12| |months.|We|have|also|raised|and| |donated|funds|to|other|charities|to| |provide|relief|of|poverty|in| |deprived/unstable|areas|through| |fundraising|via|our musical|events.| |Future|appeals|linked|to|our|Musical| |Events|will|also|look|to|environmental| |conservation|and|sustainability.|We|aim| |to do|this througha|plant a|tree|initiative| |in|the|form|of|a|fundraiser.|This|we|hope| |will|create|a|greater|awareness,|in|the| |community,|in|relation|to why|creating|a| |sustainable|cleaner|environment|on| |Earth|is|imperative to future generations.| |As|like|the|rest|of the world|we|have|had| |to|adapt|our way|of|living|and|operating| |in|a|COVID|world.|We|have|ran|multiple| |COVID|risk|assessments and continue to| |do|so|in|line|with|government|policy|to| |ensure|that|anyone|entering|UKMKA| |premises|is|kept as|safe|as|possible.|

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We have had to take the hard decision to
cancel
events
on
several
occasions
where we felt the risk to members was
quite severe in line with high infection
rates nationally.
During
Covid
the
centre
has
unfortunately been closed temporarily,
however
in the background we have
been able to work towards raising funds
and applying for grants for the centres
development.
As mentioned in our previous reportwe
continue to receive feedback and look
for areas of development. Based on this
we looked to start the next phase of
renovation to the UKMKA Centre.
We have raised
sufficient funding
to
develop the infrastructure of the centre,
which includes renovation of the Men,
Women and Disabled washrooms. This
includes
creating
dedicated areas
of
cleansing for members to performWudu
before performing Muslim prayers.
As
part
of
the
renovation
of
the
Washrooms,
an
evaluation
of
the
requirements of thenewwashroomsand
heating of the centre was completed.
This led to concrete plans in replacing
the current system and replacing it with
a hybrid solution. This hybrid solution
consists ofA/C Climate Control Systems
in the two main function halls to enable
a faster and more consistent level of
heating through the very large sized
rooms.
This
was
a_
necessary
requirement, as the previous
heating
system
was
deemed__ inadequate
especially in terms of providing heating
in more central parts of the function
halls.
A new fit for purpose boiler alongside a
300-litre watertank will also be installed.
This will be complimented with a new
pipework infrastructure to allow heated
waterto be received in thewashrooms at
the otherside ofthe hall 20 metres away.
CCTV and fencing has been installed for
site security as a necessaryrequirement
to keep the UKMKA Centre safe and
secure.
We will look to continue to develop the
UKMKAwithlong-termprojectssothat
the
infrastructure
is
in
place
for
a
significant time in the future.
Astherecontinuestobea fairamountof
uncertaintyduetoCOVID-19
thetrustees
will continue to monitor and make any
necessary adjustments to ensure the
wellbeing of the community and charity
isourhighestpriority.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against Para 1.41 objectives set Performance of fundraising activities against objectives | Pera "-4" set Investment performance Para 1.41 against objectives oa

Financial Review

Financial Review
Review ofthe charity’s Para 1.21 AsperIndependentexaminers report.
financial position at the end
ofthe period
Statementexplaining the
policyforholding reserves
statingwhythey are held
Para 1.2¢ The current charity policy is to hold six
months’ worthofgovernance costs.
This istoensurethat ifeverinascenario
wherethecharityhad nofundscoming in
we had in place sufficient reserves to
cover daily running costs. This is based
on
historical
running
costs
with
an
!
increase of10%tocoverforanyincrease
inratesandtariffs.
STIS
7RAcP
[tll
reservesSe
deficit
Explanation ofany
Para 1.23
uncertainties about the
charity continuing as a going
concern
Additional information (optional)
You may choose to include further statements
where relevant about:
The charity’s principal
sources offunds (including
Pa "-47
any fundraising)
Investment policy and
objectives including any
Para 1.48
social investment policy
adopted
Adescription ofthe principal
risks facing the charity
Para 1.46
oe ee

Structure, Governance and Management

|Description ofcharity's |
trusts:
Type ofgoverning document|Constitutionadoptedon18"July1989
Associationconsisting of37members| |---|---| |How isthe charity
Para 1.25
constituted?
(e.g unincorporated|Electionand re-election isconducted by
thefirsttrusteesattheannual meetingof
the Association.| |Trustee selection methods _| Para 1.26|| |including details ofany|| |constitutional provisions e.g.|| |election to post or name of|| |any person orbody entitled|| |to appointone or more|| |trustees|| |Additional information (optional)
Youmaychoosetoincludefurtherstatements|whererelevantabout:|

Policies and procedures adopted for the induction Para 1.61 and training of trustees The charity’s organisational structure and any wider Pare 1.51 network with which the charity works Relationship with any related | Para 1.51 parties ~~ ff Reference and Administrative details [Charityname | United Kingdom Muslim Kumbhar Association Registered charity number 701841 Charity’s principal address Bromford Members Club, 134 Bromford Drive, Birmingham, B36 8TY

Names of the charity trustees who manage the charity

Name of veer to appoint trustee (if an 1[F a zlChatra, | CT 1 Mohamed 3|Shah e dChucha |TT 4[Mans o ramitha [| | 5|AbdulKaderBolya|«| 17 May 2024 (retired) | 6|Naz e maMaiothi | | | th a LS ees [|i] Cd of |Md of | | CST uf i]Od (| rn ET A Rees ef ti<~iS C—CtsC—CSCCSYS | ,Creu ee of t—“—~sSC(:SC‘CCrSCOCCTLTCUd of Stir CC™C~<“C;C—C~dYSC‘ST Tarpsa meters acinar wef Stir C~—C;CSYSC a mre an[i] CUMTS ofS ti(‘<‘dYSS~<C~S;i‘WCrCCUUULUULULULULUrd Corporate trustees — names of the directors at the date the report was approved I Te PieNe yE TI, (ln e* n sPS tiiestessoeh merapacman cmos mmoa, AEE REE Mine aREE ee Name of trustees holding title to property belonging to the charity [MansooraMithaci[ShahnawazMohamed||CCC‘ [Abdul Kader Boliyaa «| 17" May 2021rs(retired) [| es i PN OCCT a See TE Ae

Funds held as custodian trustees on behalf of others

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||||||| |---|---|---|---|---|---| |Description|of the|assets| |held|in|this|capacity| |Name|and|objects|of the| |charity|on|whose|behalf the| |assets|are|held|and|how|this| |falls|within|the|custodian| |charity's|objects| |Details|of arrangements|for| |safe|custody|and| |segregation|of such|assets| |from|the|charity's|own| |assets|

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Additional information (optional)

Names and addresses of advisers (Optional information)

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||||||| |---|---|---|---|---|---| |Type|of|Name|Address| |adviser| |Name|of chief executive|or names|of senior staff members|(Optional|information)|

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Exemptions from disclosure

Reason for non-disclosure of/7 details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees