British Muslims for Secular Democracy,Ltd - AccountsChartiy- Accounts

BRITISH MUSLIMS FOR SECULAR DEMOCRACY - Company Information

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(England and Wales)

Company number: 05905516

Charity number: 1122730

British Muslims for Secular Democracy

For the year ended 31 March 2022

Report of the Trustees and Financial Statements

For the year ended 31 March 2022

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 14

Notes to the Financial Statements

For the year ended 31 March 2022

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 2022. 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 2022

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 2022 it has been supported by the Aga Khan Foundation who funded our work on Troubled Young Muslims, and Lifelines International who have provided funding to support our work on developing information and guidance for mental health practitioners. We were also awarded funding by the National Lottery Community Fund to develop and deliver a pilot training programme for Muslim changemakers on well being and mental health, to address issues identified in the research on Troubled Young Muslims. We had no additional income from individual donations or sales of publications. Achievements Following the launch of our ground breaking report into the Mental Health of Troubled Young Muslims we continued to work with organisations to promote the findings of the report and finalised part two of the project, aimed at mental health practitioners. The report was published in February 2022. We took the decision to discontinue our Facebook group as it was not serving its original purpose and we could not guarantee a safe and secure space for open debate and discussion. BMSD has continued to promote its wider 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 continued to develop our capability in delivering virtual events.

FINANCIAL REVIEW

The Statement of Financial Activities for the year ended 31 March 2022 shows total income of £12,890 (2021: £10,000) and total expenditure of £29,311 (2021: £24,194) At the year-end, the total funds for the charity were £16,070 (2021 - £32,491) of which £7,890 (2021- £nil) was held as restricted funds.

Reserves

Reserves Policy In 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 2022

British Muslims for Secular Democracy

Report of the Trustees Continued

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Organisation

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

Andrew Gregg, Niala Butt, Dr Irfan Malik Anila Baig and John Sunderland have continued to serve as Trustees / Directors.

Saeida Rouass has continued in the role of Charity Manager and Souheil Fengour has covered the role of social media

manager. Saba Ali supported our engagement with new partners and assisted in fundraising. We are grateful to Khakan

Qureshi, Helena Yasar, Dr Renee Singh, Nikhwat Marawat and Jane Robson for their work on part 2 of the mental health

project.

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 and the preparation of

management and financial accounts.

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

dissemination of the report has enabled leaders and influencers such as those working in the criminal justice system to learn

more about the root causes of poor mental health and its relationship to extremism and what initiatives need to take place to

promote mental health and wellbeing within Muslim communities. The work on part 2 of the project involves engaging with

practitioners to achieve long term change.

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

Charity registration number

1122730

3 of 14

For the year ended 31 March 2022

British Muslims for Secular Democracy

Report of the Trustees Continued

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

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

19 December 2022

John Sunderland

4 of 14

For the year ended 31 March 2022

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 2022.

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 December 2022

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For the year ended 31 March 2022

British Muslims for Secular Democracy

Statement of Financial Activities (including Income and Expenditure Account)

Notes

2021

2022

Restricted

funds

Unrestricted

funds

Income and endowments from:

Donations and legacies

12,890

10,000

9,890

3,000

Total

12,890

10,000

9,890

3,000

Expenditure on:

Charitable activities

(27,311)

(2,000)

(29,311)

(24,194)

3/4/5

Total

(29,311)

(24,194)

(2,000)

(27,311)

(16,421)

(14,194)

7,890

(24,311)

Net income/expenditure

Reconciliation of funds

Total funds brought forward

46,685

32,491

Total funds carried forward

8,180

7,890

16,070

32,491

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05905516

Registered Number :

As at 31 March 2022

British Muslims for Secular Democracy

Statement of Financial Position

Notes

2022

2021

Current assets

180

Debtors

Cash at bank and in hand

16,437

33,331

16,617

33,331

Creditors: amounts falling due within one year

(547)

(840)

Net current assets

16,070

32,491

Total assets less current liabilities

16,070

32,491

Net assets

16,070

32,491

The funds of the charity

Restricted income funds

7,890

Unrestricted income funds

8,180

32,491

Total funds

16,070

32,491

For the year ended 31 March 2022 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:

19 December 2022

John Sunderland

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For the year ended 31 March 2022

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.

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For the year ended 31 March 2022

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

Fixtures and fittings

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

2021

2022

Restricted

funds

Unrestricted

funds

Donations received

10,000

3,000

Grants received

9,890

10,000

12,890

9,890

3,000

Analysis of grants received

2022

9,890

National Lottery - Awards For All

9,890

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For the year ended 31 March 2022

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

3. Costs of charitable activities by fund type

2021

2022

Restricted

funds

Unrestricted

funds

26,446

2,000

22,707

28,446

Promoting understanding in the

muslim community

865

1,487

865

Support costs

27,311

2,000

24,194

29,311

4. Costs of charitable activities by activity type

2021

2022

Support

costs

Activities

undertaken

directly

Support costs

Promoting understanding in the

muslim community

29,311

865

28,446

24,194

6. Analysis of support costs

2021

2022

Promoting understanding in the muslim community

Management

365

467

600

Governance costs

500

420

1,487

865

7. Net income/(expenditure) for the year

This is stated after charging/(crediting):

2022

2021

Accountancy fees

500

420

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For the year ended 31 March 2022

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

8. Staff costs and emoluments

2022

2021

Management

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 (2021:£nil).

No charity trustee received payment for professional or other services supplied to the charity (2021:£nil). The trustees all

give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2021:£nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2021:£nil).

There are no related party transactions to disclose for 2022 (2021:none).

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

from related parties.

10. Comparative for the Statement of Financial Activities

2021

Restricted

funds

Unrestricted

funds

Income and endowments from:

Donations and legacies

10,000

Total

10,000

Expenditure on:

Charitable activities

(20,441)

(3,753)

(24,194)

Total

(24,194)

(3,753)

(20,441)

28,655

Transfers between funds

(28,655)

Net movement in funds

(14,194)

(32,408)

18,214

Reconciliation of funds

Total funds brought forward

46,685

32,408

14,277

Total funds carried forward

32,491

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For the year ended 31 March 2022

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

11. Tangible fixed assets

Office

equipment

Cost or valuation

175

At 01 April 2021

At 31 March 2022

175

Depreciation

175

At 01 April 2021

175

At 31 March 2022

Net book values

At 31 March 2022

At 31 March 2021

12. Creditors: amounts falling due within one year

2022

2021

Accruals and deferred income

547

840

547

840

13. Movement in funds

Unrestricted Funds

Balance at

01/04/2021

Incoming

resources

Outgoing

resources

Transfers

Balance at

31/03/2022

Designated

General

32,491

3,000

(27,311)

8,180

General Unrestricted

32,491

3,000

(27,311)

8,180

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For the year ended 31 March 2022

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

Unrestricted Funds - Previous year

Balance at

01/04/2020

Incoming

resources

Outgoing

resources

Transfers

Balance at

31/03/2021

Designated

(20)

Designated funds

General

14,257

10,000

(20,441)

28,675

32,491

General Unrestricted

14,277

10,000

(20,441)

28,655

32,491

Restricted Funds

Balance at

01/04/2021

Incoming

resources

Outgoing

resources

Transfers

Balance at

31/03/2022

General Restricted

7,890

9,890

(2,000)

9,890

(2,000)

7,890

Restricted Funds - Previous year

Balance at

01/04/2020

Incoming

resources

Outgoing

resources

Transfers

Balance at

31/03/2021

Aga Khan Foundation

29,815

(1,400)

(28,415)

Joseph Rowntree

Charitable Trust

2,353

(2,353)

National Lottery -

Awards For All

240

(240)

32,408

(3,753)

(28,655)

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For the year ended 31 March 2022

British Muslims for Secular Democracy

Notes to the Financial Statements Continued

14. Analysis of net assets between funds

Tangible

fixed assets

Net current

assets /

(liabilities)

Net Assets

Unrestricted funds

General

8,180

General Unrestricted

Designated

Restricted funds

7,890

General Restricted

16,070

Previous year

Tangible

fixed assets

Net current

assets /

(liabilities)

Net Assets

Unrestricted funds

General

32,491

General Unrestricted

Designated

Restricted funds

32,491

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