Halesowen/Dudley Yemeni Community Association
Annual Report and Financial Statements
For year ended 31 March 2024
Reglstered Charlty No. 1034937

Halesowen/Dudley Yemeni Community Association
INDEX
31 March 2024
Page
Information
Executive Committee 's Report
2to7
Indcpendent Exarniners Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Finaneial Statements
Ilto18

Halesowen/Dudley Yemeni Community Association
CHARITY INFORMATION
Management Committee
Mr Marwan Bakaili
Mr Saitr Salih
Mr Mo-Ammar Abdo
Mr Mhmoud Thater
Mr Basheer Edhah
Mrs Ibtisam Kassim
Mr Khaled Abdo
Chair
Vice Chair
Secretary
Treasurer
Comm memb¢r
Comm member and Womens Le4d
Vice Secretary
Charity Number
1034937
Charity Correspondence Address
Halesowen Cultural Centre
Highfield Lane
Halesowen
West Midlands B63 4SG
Independent Examiner
Gary Peter Brookes FCA Bsc
130 Wombourne Park
Wombourne
S Staffs WV5 OLY
Bankers
Barclays Bank PLC
Halesowen Branch
Dudley Area Group of Branches
PO Box No 9 Dudley
West Midlands DYI IPP
page I

Halesowen & Dudley Yemeni Community Association
Executive Committees, Report for the year ended 31 March 2024
The Executive Committee present their report and accounts for the year ended 31 March 2024.
Structure governance and management.
The Charitable Trust is constituted by Trust Deed for the proffloting awareness of the Yemcni culture and the
Islami¢ Faith, advancement of education, relief of poverty, and the provision of recreational facilities in the
interest of social welfare with the object of improving the conditions of life for the said inhabitants.
The prime focus of the association is to address all these issues as far as they relate to the requirement of the
Yemeni population within the Halesowen and Dudley areas.
This was done by the setting up of an interim community centre where various known activities can be arranged
managed and performed.
The Executive Cominittee named on page one has served during the year. Appointment of Executive Committee
is governed by tlie Trust Deed of the charity. The Board of Executive Coinmittee is authorised to appoint new
Executive Committee to fill vacancies arising through resignation or death of an existing trustee.
7 trustees are chosen at the AGM by nomination and subsequent election. At the same time 3 more members
are co-opted of which two will be women and will be required to be involved as specific needs arise throughout
the year.
New trustees are inducted according to individual requirements they will be given a copy of the constitution,
recent accouiits and newsletters, policies and procedurcs, roles and responsibilities logether with board meeting
minutes and papers.
Appropriate training is made available where and when require.
Objcctiv¢s and activities
The policy of the Charitable Trust continues to seek additional finance and support to continue to run the projects
funded and to initiate a review process to eiisui'e tlie Trust adequatcly complies with the cl)anging cnvironment
of the charity world and sufficiently prepare to meet the challenges ahead.
How our activities deliver
ublic benefit
The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have regard
to the Charity Commisslon's general guidance on public benefit "Charities and Public Benefit"
Our main activities and who we try help are described below: .
Achievements performance
The trust has continued to provide a valuable role to the local community in maintaining it5 high standards of
service and benefits in meeting the increasing needs of the growing Yemeni community numbered at approx.
over 3500. The success of the new centrc built in April 20 I8 has resulted in a yearly increas¢ of users from the
wider diverse coinmunity. In 2022 the trust was honoured and proud to receive the Queens Award in
recognition for its voluntary service to the community. This is the highest aocolade a voluntary organisation
receives in recognition of its outstanding work with th¢ community.
The trust has been busy throughout the financial year with a weekly series of programmes at the new modern
facility. The excellent modern facilities have provided the platform required to meet the needs of its users and
beneficiaries. It has provided the required capacity to continue with current programmes and implement new
projects dependent on funding.
page 2

Halesowen & Dudley Yemeni Community Association
Executive Committees, Report for the year ended 31 March 2024
(eontd)
The on-going programmes are as follows:
Licenccd Venue for Civil and Religious Marriages
In late 2023 the trust was successfully granted a marriage licence to conduct civil and religious marriage
ceremonies at the centre.
Arabic Language classes
This is a vital long-term programme that meets the deinands of the community from both Arablc and Non-
Arabic speaking individuals. It serves a higli number of bcneficiaries from young children to adults.
Quran Classe5
A programine of classes that teaches the reading and und¢rstanding of Islam's Holy Scripture in the classical
Arabic language. The sessions include adults and children's classes.
ESOL Classes (Women)
This programme is English Languagc classes for women held weekly in partnership with a local college.
Shaw Trust
The trusl has built a strong relationship working in partnersliip in helping the unemployed return back to
employment. The facilities are used over a period of 2 to 3 days during tlie working week providing advice,
assessments and training.
DAY trips activities
The Irusl arranges day trips activities for families and children which have proved very successful and enjoyable
ror the community.
Slimming World
The trust workiiig iii partnership weight watchers by allowin8 the facility to be available for two sessions a
week. This has proved very popular with increasing numbers registering.
Cultural Activities
An iinportant activity witli the participation of the local Yemeni community who socialise and meet at the centre
to celebrate Yemeni culture. This creates and builds bridges of understanding with the local community. The
return of Cultural and Social events is invaluabl¢ with activities held in partnerships with the police, community
and educational organisations to celebrate educational and inspirational achievements.
GCSE Arabic Classes.
Working in partnership with a local high school, providing an opportunity for young people to gain a
qualification in spoken and written Arabic.
Place of Worship.
In 2021 th¢ centre h&s part of the facllity registered as a place of religious worship.
Mathematics Support Classes.
Extra support for young people outside schools, hours to assist with their GCSE ambitions for such a vital
subject.
Interfaith Dialogue.
The trust has buil¢ close friendship and trust working in partnership with local churches. schools, colleges and
police in building bridges of understanding. This includes having meetings, arranging visits and providing
presentations of the work and services available to all.
page 3

Halesowen & Dudley Yemeni Community Association
Executive Committees, Report for the year ended 31 March 2024
(contd)
Advice & Information Service
This is a vilal and iinportant service to the both the Yemeni and the wider community due to th¢ languag¢
barrier. It provides an access to the community to help resolve problems and hardship. Advice is giving on
various issues such as:
Employment
Welfare Benefits
Housing & Council Bcnefits
Housing accommodation
Education
Training Courses
Tax Credits
14ealth Advice
Immigration
Passports
Translation (English to Arabic)
Debt
British Nationality
Job Search Opportunities
The centre is also used as a drop -in facility for members of the community to access inforniation for
employment.
Health Awarencss Sessions
Sessions held wilh Meiital Health advice, healthy eating, and advice on fasting during tlie holy of Ramadan
especial ly to individuals with health issues.
Training se8SIOIIS
The Management Committee, staff and volunteers attended relevant training courses to help further improve
the runiitiig of the organisation. This includes safeguarding, teacher training, health and safety, first aid training.
Youth Project Activities
The trust has provided awareness sessions for young people covering a wide area of issues. The trust was
successful in April 2023 in receiving funding of £10,000 from the Main Grants TNL Awards for all. Also, in
Scptember 2023 £3500 was granted in partnership with the West Midlands Police and Crime Commissioner
Youth Projects. The youth centre building is currently leased from the local autl)ority. The trust is currently in
discussions with tlie local authority in renegotiating a new lease agreement to find a solution that will help the
trust develop the youth centre facility and its surroundings area. The trust is proposing a n¢w developinent of a
sporting facility and also a youth centre,
Mediationlsupport Service
The trust is now providing a mediation and support service to the Community to help discuss and resolve varlous
issues within the community. This h&s proved to b¢ constructive and welcomed by the beneficiaries and wider
community.
Bereavement Support.
A valuable support service to help and assist individuals and families during the difficult period of bereavement
by offering guid￿]Ce and support throughout when ￿quIred.
page 4

Halesowen & Dudley Yemeni Community Association
Executive Committees, Report for the year ended 31 March 2024 (contd).
Other aetivities
The Irust has been successful in making the facilities available for hire. The centre has been used for community
meetings by other diverse groups including visits by local Councillors, N14S staff and educational seminars etc.
The trust also works in partnership with West Midlands police as tliird-party reporting c¢ntr¢.
The trust would not be able to provide such an extensive service to our beneficiaries without the willing support
staff who give their services voluntarily.
Review of business
The gross overall income for the year was lower at £144,867.
The overall day to day expenditure increased slightly to £146.628 in line with additional youth income and
related ¢xp¢nditure.
In recent years tlie Inost of restricted funds have been used to acquire and develop the facilities shown in the
balaiice sheet at £ 1,037,218 to date
Future Plans
The trust has continued to develop to meet new demands and challeiiges. The Queens Award achievement in
2022 is an iinportant recognition in the vital work tlie trust provides to all its beneficiaries. Tlie trust recognises
the importance of maintainingF a high level of service.
Since tlie openiiibi of the new centre in 2018 the opportunities this has created have been immeasurable.
The trust is iii discussions and is due to finalise an agireeinent witli tlie local authority of a new much improved
land lease agreement that will secure the long-term future of the trust for many generations,
Tlie trust has continued to source funds to cover the operational costs. The centre provides a modem high-tech
facility that is a vital requirement in attracting organisations to hire for training and conferences providing a
valuable income stream, The trust has a made a commitment to continue the Luncheon Club Programme on a
voluntary basis. Funding will continue to be sourced.
The trust is in the process of preparing on a S-year Business plan from July 2024 in targeting the future
opportunities and challenges ahead. It is ambitious in its plan of continuous growth and Improving its services
and operations to cater for the ever-changing social environment.
The increasing Yemeni population within the borough has resulted in ¢ver incr¢asing pressures on the
association to caterthe needs £￿d dcmands of the colnmunity. The Yemeni community is still a poor cominunity,
and the association has a vital rol¢ in improving the future prospects and opportuiiitics of th¢ current and future
generation of Yemenis within the Dudley Borough. This ffis especially true in the flelds of educatlon, training
and future employment. However, we are now withessing a 2. generation of young Yemenis achieving
academic success graduating from top universities. The trust is confident that they will aspire to step up and be
the role models to become community lead¢rs to take the trust forward to the trust also has the increased
responsibil ity of catering the needs of other Arabic sp¢aking coinmuniti¢s from Iraq, Syria and North Africa.
The numbers arc increasing each year with many requiring urgent assistance of support to help settle in a new
environment.
The trust is working with bid writers to source the required funding for a centre manager to manage a growing
operation at the trust facility that has now become a major hub serving the local community.
The trust has been succcssful in receiving funding of £25000 from Heart of England to implement a youth
programme during the periods July 2024- October 2024.
pag¢ 5

Halesowen & Dudley Yemeni Community Association
Executive Committees, Report for the year ended 31 March 2024(eontd)
The trust has worked extremely hard and contributed to a leading role in helping to nurture young people to
academic success. Tlie trust is in the process of completingr and sourcing funding applications to help meet the
demands and increased services of the new centre. The trust has taken on an ambitious project in developing
and further increasing the required services to meet the demaiids of an ever-iiicreasing Yemeni population,
The new centre has given the trust the ambition and confidence to meet th¢ challenges ahead. This provides a
tough challenge for the association which the management committee and members alike will work hard in
ensuring tliat the association will achieve its targets in safeguarding the well-being of the community.
The trust is in negotiations with the local authority to discuss a new lease arrangement covering a much wider
area that includes the current new build and adjacent land that includes a youtli Cent￿ and an outdoor sportlng
facility. The trust is looking to source funding to regenerate an area of land with a new recreational and modern
sporting facility that will b¢¢ome a major venue to a wider community.
The trust is continuously assessed by working parties made up of Executive Committee, Voluntccrs and External
parties, acting in a consultative capacity. Tliese reviews cover all aspects of tlie Trust including the governing
document, management and policies of the trust.
Current Strategy
The trust is always in the process of completing funding applications to meet the nccds and demands and the
runiiiii&T of a modern facility. The trust lias a steady incoine streani from the hire of tlie facilitics. The centre lias
been dependant on many volunteers to work at the ceiitre to continue the necessary services urgently required
by the coinmunity.
Core funding is imperative for the continuation and the building up of this emergiiig valuable resource. Tlie
trust has maintained to coiitinue various projects sucli as tlie lunchcon club voluntarily until furthcr funding is
sourced. The trust has been successful in sourcing funding for youth projects and is currently working with bid
writers with applications for funding future projects are in progress. The trust is currently renegotiating a new
lonsr term leasc agreement that will further strengthen its positioii to source long term funding on vital services
and projects.
A major priority will be the potential redevelopment of the Youih Centre site and its surroundings. Negotiations
are on-goingr with the local authority with regards to its future and Ihe funding source required for the necessary
work to regenerate the site and to bulld a new youth and sportin&F facility.
The trust will always continue to maximise the huge potential of the new centre by marketing its excellent
conference facilities for hire. This will potentially Increase the income revenu¢ substantially over the n¢xt
financial year.
The ambitious plans for the development of the association are of paramount importance to its future long-
tem] success in improving the current and providinbv the urgent services r¢quired catering for the ever-
clianging needs of the Ycmeni community and also the wider local diverse communitics.
The new modern facility with a comfortable accessible environment for all will provid¢ the injection required
in helping the association to achieve its aims and objectives by providing a platforrn for the Yemeni and the
wider community in helping to improve their quality of life,
page 6

Halesowen & Dudley Yemeni Community Association
Executive Committees, Report for the year ended 31 March 2024{contd)
Risks and Reserves Policy
The trust would value embracing projects and schemes that Icave scope for some accuinulatioii of funds for
working capital and contingent liability requirements. As the cash backed reserves are relatively low the reserves
policy is to fully utilise these funds as working capital given the familiar problems of grants after financial
commitments have been made.
The invaluable long term statutory core funding is iinpcrative for the continuation and the building up of this
emerglng valuable community resource.
Going Concern
The Executive Committee consider that after making enquires, they liave a reasonable expectation that the Trust
has adequate resources to coiitinuc in operational existence for the foreseeable future. Accordingly, they
contii)ue to adopt the going concern basis in preparin&y the accounts.
Statement of Executive Committee, Responsibilitics
The Executive Committee are required under the constitution of the charity to prepare financial statements each
financial year which give a true and fair view of the state of affairs of ihe charity and ofils results forthat period,
In preparing those financial statements the Executive Committee are required to:
(a) Select suitable accounting policies and apply them consistently.
(b) Make judgements and cstimates that are reasonable and prud¢nl.
Tlie Executive Committee are responsibl¢ for keeping proper accouiiting records which disclose with reasonable
accuracy at any time tlie financial position of the charity. They are also responsible for safeguarding the assets
of ili¢ cliarily and hence for taking reasonable steps for tlie prevention aiid detection of fraud and otlier
irregularities.
Approval
This report was approvcd by the Executive Committee on 14 Augiust 2024 and signed on their behalf.
page 7

Halesowen & Dudley Yemeni Community Association
Independent Examiner's Report to the Executive Committee for the year ended
31 March 2024
I report to the charity trustees on my cxamination of the accounts of the charity for the year ended 31
March 2024, which are set out on the following pagvcs
Responsibilities and basis of the report
As the Charity, s trustees you are responsible for the preparation of the accounts. and consider that the
audit requirement of section 144 (2) ot. the Charities Act 2011 (the Act) does not apply and that an
independent examination is needed.
It is my responsibility to examine the accounts under section 144 (2) of the Act and state on the basis
of procedures specified in the Directions given by the Charity Commissioners under section 145 (5)
(b) of the Act, whether particular matters have come to my attention.
Independent examiner's statement
In conncction with my completed exainination. I confirm that no malerial matters have come to my
attention in connection with thc examinalion giving cause to believe thal in any material respect:
Accounting records were not kept in respect of the charity as required by section 130 of the
The accounts do not accord with those records. or
The accounts do not comply with the applicable requirements concerning the forni and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts L7ive a true and fair view, which is not a matter
considered as part of an independent examination
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 to cnable a proper underslandingy ofthe dccounts to be reached.
Gary Peter Trookes
Fellow of the Institute of Chartered Accountants of England & Walcs
I30 Wombourne Park, Wombourne, South Staffs WV5 OLY
14 August 2024
page 8

Halesowen/Dudley Yemeni Community AssocAation
Statement of Financial Activities for the Year to 31st March 2024
Nott5 Rcstrlettd Fun(Is
Unrcytriettd
Furtd5
2024
DeslenAttd
fund5
TotAI
'rotxl Funds
2024
2024
2024
2023
Income
Donations
13,500
63,791
77,291
53,301
Charitable activities
39,219
28,357
67,576
67,497
TOTAL
52,719
92,148
144,867
120,798
Expenditure
Charitable Activities
51,904
94,724
146,628
127,414
TOTAL
51,904
94,724
146,628
127,414
Net income
815
(2,576)
(1,761)
(6,616)
Reconciliation offunds
TrAnsfer of funds
(59,000) (16,000)
75,000
Total funds brought forward
1,096,483
40,412
25,000
1,161,895
,168,510
Total funds carried forward
1,038,298
21,836
i 00,000
1,160,134
1,161,895
Therc were no recognised gains or losscs for 2024 or 2023 other
than those includcd in the Financial Activities
page 9

Halesowen/Dudley Yemeni Community Association
Balance Sheet as at 31st March 2024
2024
2023
Notes
Fixed assets
Tangible assets
1,037,218
1,060,021
Current assets
Debtors
Casli at Bank and in hand
Total current assets
12
14
4,411
120,405
124,816
430
103,144
103,574
Creditors., amounts falling due witliin one
year
13
(1,900)
(1.700)
Net current assets
122,916
101,874
Net Assets
1,160,134
1,161,895
Funds of the Charity
Unrestricted Funds
Designated Funds
Restricted Funds
21,836
i 00,000
1,038,298
40,412
25,000
1,096,483
15
15
1,160,134
1,161,895
Approved by the Executive Committee on
14 August 2024 and signed on their behalf
Signature
NAME MAfy.y.kN UkthLI
M6.AMMK A&bo
page 10

Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2024
l Accounting policies
Basis of preparation of accounts
The charity constitutes a public benefit entity as defined by FRSI 02, The financial stateinents have been
prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice
(SORP) applicable to charities preparingF their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) second edition published 2019 and the Charities Act
2011 and UK Generally Acc¢pted Practice as it applies from l January 2015.
b) Preparation of the accounts on a going concern basis
The trustees consider that providing statutory reports are favourable and funding crileria appropriate and fair
the charity could continue to be a going concern.
Funds
Unrestricted funds are incoine funds which are to be spent on the charity's general purpose.
Restricted funds comprise of two elements .
Designated funds earmarked for the use of relaunching operations aiid staff salaries
a) income which may be expcnded only on tliose reslriclcd objecls provided iii the terms of the trust or
bequest
b) donations or grants received for a specific object or invited by tlie charity for a specific object. The fuiids
may only be expended on the specific object for whicli tliey were given. Any balance remaining uiispent at the
end of eacl) year Inust be carried forward as a balance oli that fuiid. The charity does not usually iiivest
separately for each fund.
Income
Planned giving, collections and donations are recognised when received. Tax refuiids are recognised when the
incoming resource to whicl) they relate is received. Grants and Legacies are accounted for when the cliarity is
legyally entitled to the amouiits due. All other incoine is recognised whei) it is receivable. All incoming
resources are accounted for gross.
Resources expended
Granls aiid doiiations are accounted for when paid over, or when awarded, if that award creates a binding or
conslructive obligatioii on the Charity. Amounts receivcd specifically for mission are dealt with as r¢stricted
funds. Al l otlier expenditure is generally recognised wheii it is iiicurred and is accounted for gross.
Donated services and faeilitics
These are only iiicluded An incoming rcsources with an equival¢nt amount in resourccs expended where tlie
benefit to the cliarity is rcasonably quanlifiabl¢, Ineasurable and miiterial.
Equipment is capitalised if it can be used for more tlian one year, and cost at Icast £1,000. They are valued at
Office cquipment
@20% on a reducin&y balance basis
Veliicles
@250/0 Straight line basis
Leasehold improvements
@2 /0 Straight line basis
Leasehold Building
@ 2 % straight liiie basis
page 11

HalesowenlDudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2024
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a t]iird party and the amount due to settle the
obligation can be m¢asured or estimated reliably. Creditors and provisions are normally recognised at
their settlement amount after allowing for any trade discounts due.
Going Concern
The Trustees consider that the charity remains viable for tl)e year aliead
Governance costs
Includes costs of tli¢ preparation and examination of statutory accounts, the costs of Trustee meetings and
cost of any legal advice to Trustees on governance or constitutional matters.
SuDDort Costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the Trustees,
annual report
pag¢ 12

Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2024
2. Income from Donations
2024
2024
2024
2023
Restricted
Funds
Unrestricted
Funds
Notes
Total
Total
General and Building Project
Small graiits
Event Contributions
Profit on sale of Mini Bus
Friday and other donations and gift aid tax
refunds
61,513
61,513
13,500
2,278
44,824
3,750
13,500
2,278
4,599
128
53,301
77,291
3. Income from charitable activities
Members fees
Sundry Income
Room Hire
Arabic Studies Fees
Arabic Women classes and books
Arabic GCSE Classes
2,290
2,307
23,760
2,290
2,307
23,760
39,219
2,530
3,497
17,222
40,953
1,435
1,860
67,497
39,219
39,219
28,357
67,576
page 13

Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2024
4 Charitable activities expenditure
2024
2024
Restricted Unrestricted
2024
Total
2023
Total
Centre Activities
Direct Costs
Support Costs
60,692
IJ,508
72,200
60,692
11,508
72,200
54,145
13,680
67,825
Arabic School
Teachers and Tutors
Direct Costs
,Support Costs
23,677
13,171
2,556
39,404
23,677
13,171
2,556
39,404
20,648
11,218
3,988
35,854
Other ProjectslActivitics
Direct Costs
Centre Depreciation
12,500
12.500
22,524
35,024
1,211
22,524
23,735
22,524
22,524
12,500
51,904
94,724
146,628
127,414
5 Human Resources and Direct Costs
2024
2024
2024
2024
2023
Main
Centre
Arabic
School
Other
Projects
Total
Total
Teacliers and Tutors
Rent Water Rates & Insurance
Heat & Light
Caretaker, cleanin8 & rnaintenance
Premises and repairs costs
School Materials
Minibus running costs
Travel expenses
Outing & Eveiits
Sundry expenses
Expensed Low Cost equipment
Volunteers training and travel costs
Training
Recruitment
School Expenses
35,003
2,459
4,962
5,589
3,357
23,677
1,279
2,184
2,422
1,065
3,798
58,680
3,738
7,146
8,011
4,422
3,798
52,555
4,943
6,968
3,214
2,209
3,710
1,045
10
5,806
7,496
14
1,081
1,120
639
105
459
100
10,380
1,975
18,996
2,628
1,186
459
831
285
731
36
189
941
87,072
60,692
36,848
12,355
109,895
page 14

Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2024
6 Support Costs
2024
2024
Arabic
School
2024
Youth
Projects
2024
2023
Main Centre
Total
Total
Printing Stationery & Postage
Depreciation of Equipment
Software
IT and Computers costs
Miscellaneous
Office exp
Professional and Governance
2,335
4,106
2,357
278
278
348
909
1,044
1,692
2,047
2,047
5,461
1,798
2,093
683
1,086
1,086
1,521
3,055
500
3,555
5,756
11,508
2,556
145
14,209
17,818
Support costs are allocated to the various projects on a best fit criteria. The L'xecutive attempt to align incoming
resources with direct charitable costs with the balance of available incoine beeii sel against support costs on a remnant
basis
1,771
135
150
145
Tliis lias tended to work well to date but as the project expands a much Inore objective assessment of support costs
allocation will need to be used. The computerised accounting package docs assist the Executive Committee in tliis
process
7 Governance Costs
2024
2024
Restricted Unrestrictcd
2024
Total
2023
Total
Trustec Travel costs
Building planning
Professional Fees fundraiser
Independent Examiner ( includes 151 re prev year )
504
504
1,000
2,051
3,555
2,016
2,000
1,725
5,756
1,000
1,000
2,000
1,051
1,555
8 Net movement in funds for the year
2024
2023
The net movement in funds for the year is stated after charging:
Depreciation of tangible assets
Independent examiners accounts compilation and report
9 Trustce xpenses
Oiher than reiinbursed charity project costs no trustee received personal expenses
other than minor travel costs and one grass cutting ev¢nt
10 Staff Costs
No remuneration was paid to the trustees in the year
Gross Salaries
Pension costs
22,802
1,900
22,872
1,725
670
2024
492
2023
63,705
1,030
64,735
58,195
660
58,855
There were a number of part time (pt) workers during the year
Tutors all pt
Admin
Centre Cleaner / Caretaker (both pt)
10
io
pagc 15

Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2024
I l Fixed Assets
Leasehold land Furniture &
and premises
Equipment
Total
Cost/Value
as al l April 2023
1,126,202
35,760
,161,962
additions at cost
Disposal
as at 31 March 2024
,126,202
35,760
1,161,962
Depreciation
as at l April 2023
67,572
34,370
101,942
charge for the year
Disposal
- as at 31 March 2024
22,524
278
22,802
90,096
34,648
124,744
Net book value at
as at 31 March 2024
1,036,106
1,112
,037,218
Net book value at
as at l April 2023
,126,202
567
1,126,769
12 Debtors and Prepayments
2024
2023
Trade Debtors
4,411
4,411
430
430
13 Creditors: Amounts falling due within one year.
2024
2023
Trade Creditors
Accruals
1,900
1,900
1,700
1.700
page 16

Halesowen/Dudley Yemeni Community Association
Notes to the Aecounts for the Year to 31st Mareh 2024
14 Bank & Cash Aecounts
2024
2023
Current Account
3,158
23.634
Deposit account ( Building fund)
Petty Cash
117,148
79,410
99
120,405
100
103,144
15 Restricted Fund Movements
Fund
Balanees
carried
rorward
Fund
Balances
carried
forward
Incoming
Rcsourccs
Oulgoing
Resources
Fiinds
transfer
Capital
Building fund
1,055,923
(59,000)
996,923
General Projects
Luncheon Club
BL Awards For All & West
Midlands Police Commissioner
Youth Project
Arabic School and Classcs
114
114
13,500
39,219
12,500
39,404
1,000
40,261
40,446
1,096,483
52,719
51,904
(59,000)
1,038.298
Unrestricted Funds
40,412
92,148
94,724
(16,000)
21,836
Designated
25,000
75,000
100,000
Total funds
1,161,895
144,867
146,628
1,160,134
Designated Funds
These funds Iiavc been earmarked to coinplement funding applications for
redevelopinent ofthe youih and community centre annex
16 Related Party Transactions
Nora Thafer, one of the trustees relative, received £3,01 I for the work carried
out in the Arabic School
Sarah Abdo is a relative of trust¢e Mo-Ammar Abdo and received £2,664 for
the work carried out in the Arabic School
Marwan Bakaili reimbursed expenses for grass cutting £670
page 17

Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2024
17. Prior year SOFA comparison
Statement of Financial Activities for the Year to 31st March 2023
Notes Ile$tricted fi undi
Ilnreitricted
14unds
DeslRnJ)te
funds
TotAI fiundg
2023
2n23
2023
Income
Donations
53,301
53,301
Charitable activities
44,248
23,249
67,497
TOTAL
44,248
76,550
120,798
Expenditure
Charitable Activities
58,378
69,036
127,414
TOTAL
58,378
69,036
127,414
Net income
(14,130)
7,514
(6,616)
Reconci1Sation of funds
Total funds brought forward
1,110,613
32,897
25,000
,168,510
Total funds carried forward
1,096,483
40,412
25,000
1,161,895
page 18