British Muslims for Secular Democracy,Ltd - AccountsChartiy- Accounts

BRITISH MUSLIMS FOR SECULAR DEMOCRACY - Company Information

2019-04-01 05905516 2020-03-31 05905516 2019-04-01 2020-03-31 05905516 uk-bus:Director1 2019-04-01 2020-03-31 05905516 uk-bus:Director1 2020-03-31 05905516 uk-bus:Director2 2019-04-01 2020-03-31 05905516 uk-bus:Director2 2020-03-31 05905516 uk-bus:Director3 2019-04-01 2020-03-31 05905516 uk-bus:Director3 2020-03-31 05905516 uk-bus:Director5 2019-04-01 2020-03-31 05905516 uk-bus:Director5 2020-03-31 05905516 uk-bus:Director6 2019-04-01 2020-03-31 05905516 uk-bus:Director6 2020-03-31 05905516 uk-bus:Director7 2019-04-01 2020-03-31 05905516 uk-bus:Director7 2020-03-31 05905516 uk-bus:Director8 2019-04-01 2020-03-31 05905516 uk-bus:Director8 2020-03-31 05905516 uk-bus:Director9 2019-04-01 2020-03-31 05905516 uk-bus:Director9 2020-03-31 05905516 2019-03-31 05905516 2018-04-01 2019-03-31 05905516 uk-char:TotalRestrictedIncomeFunds 2019-04-01 2020-03-31 05905516 uk-char:TotalUnrestrictedFunds 2019-04-01 2020-03-31 05905516 uk-core:WithinOneYear 2020-03-31 05905516 uk-core:WithinOneYear 2019-03-31 05905516 uk-char:TotalRestrictedIncomeFunds 2020-03-31 05905516 uk-char:TotalRestrictedIncomeFunds 2019-03-31 05905516 uk-char:TotalUnrestrictedFunds 2020-03-31 05905516 uk-char:TotalUnrestrictedFunds 2019-03-31 05905516 uk-core:OfficeEquipment 2019-04-01 2020-03-31 05905516 uk-char:Activity1 2019-04-01 2020-03-31 05905516 uk-char:TotalUnrestrictedFunds uk-char:MaterialFund3 2019-04-01 2020-03-31 05905516 uk-char:TotalUnrestrictedFunds uk-char:MaterialFund2 2019-04-01 2020-03-31 05905516 uk-char:TotalUnrestrictedFunds uk-char:MaterialFund3 2018-04-01 2019-03-31 05905516 uk-char:TotalUnrestrictedFunds uk-char:MaterialFund2 2018-04-01 2019-03-31 05905516 uk-char:TotalUnrestrictedFunds 2018-04-01 2019-03-31 05905516 uk-char:TotalRestrictedIncomeFunds uk-char:MaterialFund3 2019-04-01 2020-03-31 05905516 uk-char:TotalRestrictedIncomeFunds uk-char:MaterialFund2 2019-04-01 2020-03-31 05905516 uk-char:TotalRestrictedIncomeFunds uk-char:MaterialFund4 2019-04-01 2020-03-31 05905516 uk-char:TotalRestrictedIncomeFunds uk-char:MaterialFund3 2018-04-01 2019-03-31 05905516 uk-char:TotalRestrictedIncomeFunds uk-char:MaterialFund2 2018-04-01 2019-03-31 05905516 uk-char:TotalRestrictedIncomeFunds uk-char:MaterialFund4 2018-04-01 2019-03-31 05905516 uk-char:TotalRestrictedIncomeFunds 2018-04-01 2019-03-31 iso4217:GBP xbrli:pure 05905516 uk-bus:AuditExemptWithAccountantsReport 2019-04-01 2020-03-31 05905516 uk-bus:FRS102 2019-04-01 2020-03-31 05905516 uk-bus:FullAccounts 2019-04-01 2020-03-31

(England and Wales)

Company number: 05905516

Charity number: 1122730

British Muslims for Secular Democracy

For the year ended 31 March 2020

Report of the Trustees and Financial Statements

For the year ended 31 March 2020

British Muslims for Secular Democracy

Contents Page

1 to 4

Report of the Trustees

Independent Examiner's Report to the Trustees

Statement of Financial Activities

Statement of Financial Position

8 to 15

Notes to the Financial Statements

For the year ended 31 March 2020

British Muslims for Secular Democracy

Report of the Trustees

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the

financial statements for the charitable company for the year ended 31 March 2020. 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).

Chair's report

British Muslims for Secular Democracy (BMS Democracy) was incorporated in August 2006.

BMS Democracy is a charity and a company limited by guarantee, governed by its Memorandum and Articles of Association.

The Board of Trustees consists of seven trustees who also serve as Directors of the company.

OBJECTIVES AND ACTIVITIES

The general aims of the organisation are: - promoting an understanding of, and encouraging civic engagement, social inclusion, responsible citizenship and good governance within Muslim communities of Britain.- building an understanding of the shared values between all citizens, in order to promote an inclusive, pluralist, secular and democratic Britain.- challenging obscurantism within Muslim communities, as well as the increasing Islamophobia British Muslims must contend with.

Objectives and aims

The trustees have carried out their duties and responsibilities with regard to the Charity Commission's public benefit guidance on and this report sets out how the purposes of the charity have been carried out for the public benefit in line with the Commission's Public Benefit Reporting Guide PB3.

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For the year ended 31 March 2020

British Muslims for Secular Democracy

Report of the Trustees Continued

ACHIEVEMENTS AND PERFORMANCE

Funders BMS Democracy is independently funded and during the year to March 2020 it has benefitted from the support of the Joseph Rowntree Charitable Trust who provide funding for our core activities and management costs and the Aga Khan Foundation who have funded our work on Troubled Young Muslims. Since we were unable to secure an extension for the National Lottery Awards for All funding period, unspent funds were returned at the end of the grant period. We had no additional income from individual donations or sales of publications. Achievements We have continued to promote our updated Advice for Schools and build links with the Education sector. Research into the mental health of young Muslims carried out by Muslim women writers/researchers was concluded which looked into the incidence and causes of disaffection which may have contributed to some young people getting attracted to violence and extremism. It highlighted a growing mental health crisis which has remained hidden and ignored. The planned launch of the report in the Houses of Parliament was postponed due to Covid-19 restrictions. We have continued to manage our social media platforms to create a safe and secure space for open debate and discussion. The Facebook group and page is closely moderated to represent the values of BMSD more effectively and avoid the risk of unacceptable online behaviour / cyber bullying which had become difficult to manage. BMSD has continued to promote its objectives through engagement with media, government, public sector bodies and civil society organisations, consistent with our aims and objectives. We engage with the work of other organisations to broaden the debate and we provide constructive criticism and challenge to promote the principles of secular democracy and counter both fundamentalist perspectives and prejudiced views which are hostile to Islam. Due to the impact of Covid-19 we were unable to hold planned public events, however we have developed our capability in delivering virtual events and looked into ways of enhancing digital communications. We have benefited from the support of The Media Trust and Edelman UK in developing our public profile.

FINANCIAL REVIEW

The Statement of Financial Activities for the year ended 31 March 2020 shows total income of £17,376 (2019: £75,848) and total expenditure of £40,696 (2019: £41,989) At the year-end, the total funds for the charity were £46,685 (2019 - £70,005) of which £32,408 (2019 - £55,728) was held as restricted funds. Reserves policyIn line with Charity Commission guidance, the Trustees have agreed the objective of building and maintaining unrestricted reserves of three months' running costs in order to maintain BMSD's sustainability and to cover potential liabilities the charity could reasonably anticipate in the event of closure. The Trustees also recognise their responsibility towards funders to manage the charity in a sustainable way and avoid the risk of unplanned closure and the adverse impact on beneficiaries, staff and volunteers. However, Trustees also recognise the value of holding reserves to support investment in developmental activities or the need to cover exceptional, unplanned expenditure. The policy recognises that Trustees may also agree to fund deficits in any financial year using unrestricted reserves provided this represents an investment which may have a financial benefit in future years.

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For the year ended 31 March 2020

British Muslims for Secular Democracy

Report of the Trustees Continued

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Organisation

Changes in the trustee body have been consolidated over the past year.

Yasmin Alibhai-Brown has continued as Chair with support from Mona Sheaves as Co-Chair.

Andrew Gregg, Niala Butt, Tanvir Mukhtar, Dr Irfan Malik and John Sunderland continued to serve as Trustees / Directors.

The Director of Operations role was reviewed and Hanif Abdulmuhit left the organisation in late 2019. Saeida Rouass joined

BMSD in early 2020 in the new role of Charity Manager. Rabia Mirza continued in the post of Director of Media,

Engagement and Lobbying.

We engaged individual writers and research associates for the Troubled Young Muslims project and we continue to develop

a network of associates who can work with us on a flexible basis.

We continue to support volunteer involvement in our work.

The Board of Trustees regularly receive reports on the financial performance of the charity as well as operational matters in

order to carry out their legal responsibilities. A set of operational policies have been developed in line with guidance.

Trustee Development

Governance arrangements have been kept under review and we have continued to engage with potential new trustees.

Trustees have continued to develop their understanding of guidance from the Charity Commission.

Trustees are briefed on their legal obligations under Company Law as Directors as well as their duty to manage the

resources of the charity in a responsible manner.

Risk Management

The Trustees are responsible for the management of risks faced by the Charity, and have a commitment to reviewing major

risks at least annually.

The new role of Charity Manager is responsible for preparing reports for Trustees on such risks, and Trustees have

experience of managing risks associated with running small charities as well as larger businesses and public bodies.

Financial Control

BMSD has a nominated trustee, John Sunderland with overall responsibility for financial matters. The Charity Manager has

responsibility for book keeping and preparing management accounts with support from an external qualified accountant.

The financial accounts are reviewed independently.

Beneficiaries

BMSD operates solely in the UK, and beneficiaries are exclusively UK residents who are predominantly British citizens.

Muslims of different backgrounds and persuasions are an important part of a pluralistic, inclusive British society.

Our research work has impacted on a number of individuals in the community who have been able to tell their story and the

outcome of the report will ultimately benefit their communities more widely.

Our social media audience reaches several thousand people and a much larger audience benefits indirectly from our

contribution to public debate.

REFERENCE AND ADMINISTRATIVE INFORMATION

British Muslims for Secular Democracy

Name of Charity

3 of 15

For the year ended 31 March 2020

British Muslims for Secular Democracy

Report of the Trustees Continued

Charity registration number

1122730

05905516

Company registration number

CAN-Mezzanine

Principal address

49-51 East Road

London

N1 6AH

Trustees

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

Yasmin Alibhai-Brown (Chair)

Andrew Gregg

Mona Sheaves

John Sunderland

Tanvir Mukhtar

Niala Butt

Dr Irfan Malik

Anila Baig

Andrew M Wells FMAAT

Independent examiner

Counterculture Partnership LLP

99 Western Road

Lewes

East Sussex

BN7 1RS

.............................................................................

Approved by the Board of Trustees and signed on its behalf by

17 March 2021

John Sunderland

4 of 15

For the year ended 31 March 2020

British Muslims for Secular Democracy

Independent Examiners Report to the Trustees

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2020.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiners statement

I have completed my examination. I 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 Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the requirements of section 396 of the 2006 Act 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; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended

Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the

Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I 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.

Andrew M Wells FMAAT

Counterculture Partnership LLP

99 Western Road

Lewes

East Sussex

BN7 1RS

19 March 2021

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For the year ended 31 March 2020

British Muslims for Secular Democracy

Statement of Financial Activities (including Income and Expenditure Account)

Notes

2019

2020

Restricted

funds

Unrestricted

funds

Income and endowments from:

Donations and legacies

17,376

75,848

17,376

Total

17,376

75,848

17,376

Expenditure on:

Charitable activities

(40,696)

(41,989)

3/4/5

Total

(40,696)

(41,989)

(40,696)

(23,320)

33,859

(23,320)

Net income/expenditure

Reconciliation of funds

Total funds brought forward

36,146

70,005

55,728

14,277

Total funds carried forward

14,277

32,408

46,685

70,005

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05905516

Registered Number :

As at 31 March 2020

British Muslims for Secular Democracy

Statement of Financial Position

Notes

2020

2019

Current assets

Cash at bank and in hand

49,968

71,025

49,968

71,025

Creditors: amounts falling due within one year

(3,283)

(1,020)

Net current assets

46,685

70,005

Total assets less current liabilities

46,685

70,005

Net assets

46,685

70,005

The funds of the charity

Restricted income funds

32,408

55,728

Unrestricted income funds

14,277

Total funds

46,685

70,005

For the year ended 31 March 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

17 March 2021

John Sunderland

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For the year ended 31 March 2020

British Muslims for Secular Democracy

Notes to the Financial Statements

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 102) ‘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 Companies Act 2006. British Muslims for Secular Democracy 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

The financial statements are prepared, on a going concern basis, under the historical cost convention.

Funds

General unrestricted fund represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment. There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above. Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

Incoming resources

Incoming resources are included in the Statement of Financial Activities on the basis of amounts receivable for the year. Income from commercial activities is included in the period that the relevant servcies are provided or goods supplied. Donations are recognised when the entity has certainty of receipt, becomes legally entitled to them and they can be measured in financial terms with sufficient reliability. Donated time is included at market valuation by the trustees. Grants receivable are included in the Statement of Financial Activities as soon as the conditions attaching to the grant are satisifed.

Resources expended

Resources expended are included in the Statement of Financial Activities on the accruals basis. These are based on the accounts payable for work done or services provided in the year.

Costs of generating funds

Costs of generating funds comprises all costs relating to attracting commercial income.

Charitable activites

Charitable activities expenditure includes the costs identified as wholly or mainly attributable to achieving the charitable

objectives of the entity, including direct staff costs, other direct costs, and apportioned support costs.

Allocation and appointment of costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs may include any back office costs, finance, personnel, payroll and governance costs which support the charities programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities where applicable.

8 of 15

For the year ended 31 March 2020

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets over their expected useful lives on the following basis:

33% Straight line

Office Equipment

Support costs

Support costs are allocated to activity cost categories on a basis consitent with the use of resources.

Recognition of liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation committing the entity to pay out resources.

2. Income from donations and legacies

2019

2020

Restricted funds

Donations received

75,848

17,376

75,848

17,376

Analysis of grants received

2020

2019

32,000

Aga Khan Foundation

25,376

33,834

Joseph Rowntree Charitable Trust

(8,000)

10,000

National Lottery - Awards For All

75,834

17,376

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For the year ended 31 March 2020

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

3. Costs of charitable activities by fund type

2019

2020

Restricted funds

38,379

36,050

Promoting understanding in the

muslim community

3,610

4,646

Support costs

41,989

40,696

4. Costs of charitable activities by activity type

2019

2020

Support

costs

Activities

undertaken

directly

Support costs

Promoting understanding in the

muslim community

40,696

4,646

36,050

41,989

6. Analysis of support costs

2019

2020

Promoting understanding in the muslim community

Management

3,163

Occupation costs

(1,074)

477

1,855

Travel

181

Telephone, postage and

stationery

283

1,028

Governance costs

723

1,599

3,610

4,646

10 of 15

For the year ended 31 March 2020

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

7. Net income/(expenditure) for the year

This is stated after charging/(crediting):

2020

2019

Depreciation of owned fixed assets

Accountancy fees

420

1,230

Staff pension contributions

1,759

8. Staff costs

Total staff costs for the year ended 31 March 2020 were:

2020

2019

Salaries and wages

26,056

33,306

Pension costs

1,759

27,815

35,065

2020

2019

Management

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than

£60,000.

The charity operates a defined contribution pension scheme for all eligible employees. Employer contributions are

included in the SOFA within staff costs as an expense for the year ended 31 March 2020 and total £1,759 (2019:£1,759).

The employers amount included within creditors at the year end is £0 (2019:£0).

9. Trustee remuneration and related party transactions

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2019:£nil).

No charity trustee received payment for professional or other services supplied to the charity (2019:£nil). The trustees all

give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2019:£nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totaling £290 (2019:£80).

There are no related party transactions to disclose for 2020 (2019:none).

There are no donations from related parties which are outside the normal course of business and no restricted donations

from related parties.

11 of 15

For the year ended 31 March 2020

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

10. Comparative for the Statement of Financial Activities

2019

Restricted

funds

Unrestricted

funds

Income and endowments from:

Donations and legacies

75,848

75,834

Total

75,848

75,834

Expenditure on:

Charitable activities

(21)

(41,968)

(41,989)

Total

(41,989)

(41,968)

(21)

33,859

33,866

(7)

Net income/expenditure

Reconciliation of funds

Total funds brought forward

36,146

21,862

14,284

Total funds carried forward

14,277

55,728

70,005

11. Tangible fixed assets

Office

Equipment

Cost or valuation

175

At 01 April 2019

At 31 March 2020

175

Depreciation

175

At 01 April 2019

175

At 31 March 2020

Net book values

At 31 March 2020

At 31 March 2019

12. Creditors: amounts falling due within one year

2020

2019

Trade creditors

2,263

Accruals and deferred income

1,020

3,283

1,020

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For the year ended 31 March 2020

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

13. Movement in funds

Unrestricted Funds

Balance at

01/04/2019

Incoming

resources

Outgoing

resources

Balance at

31/03/2020

Designated

Designated funds

General

14,257

General Unrestricted

14,277

Unrestricted Funds - Previous year

Balance at

01/04/2018

Incoming

resources

Outgoing

resources

Balance at

31/03/2019

Designated

(21)

Designated funds

General

14,243

14,257

General Unrestricted

14,284

(21)

14,277

Restricted Funds

Balance at

01/04/2019

Incoming

resources

Outgoing

resources

Balance at

31/03/2020

Aga Khan Foundation

29,815

30,850

(1,035)

Joseph Rowntree

Charitable Trust

2,353

15,738

25,376

(38,761)

National Lottery -

Awards For All

240

9,140

(8,000)

(900)

55,728

17,376

(40,696)

32,408

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For the year ended 31 March 2020

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

Restricted Funds - Previous year

Balance at

01/04/2018

Incoming

resources

Outgoing

resources

Balance at

31/03/2019

Aga Khan Foundation

30,850

32,000

(1,150)

Joseph Rowntree

Charitable Trust

15,738

21,862

33,834

(39,958)

National Lottery -

Awards For All

9,140

10,000

(860)

21,862

75,834

(41,968)

55,728

14. Analysis of net assets between funds

Tangible

fixed assets

Net current

assets /

(liabilities)

Net Assets

Unrestricted funds

General

14,257

General Unrestricted

Designated

Designated funds

Restricted funds

32,408

General Restricted

46,685

Previous year

Tangible

fixed assets

Net current

assets /

(liabilities)

Net Assets

Unrestricted funds

General

14,257

General Unrestricted

Designated

Designated funds

Restricted funds

55,728

General Restricted

70,005

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For the year ended 31 March 2020

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

15 of 15