Registered Charity Number 1100482
Registered Company number 04473590
Al-Ansaar Welfare & Education Limited
## Report and Unaudited Accounts
30 June 2023
## **Al-Ansaar Welfare & Education Limited Report and accounts Contents**
||**Page**|
|---|---|
|Charity and Company information|1|
|Directors'/Trustees' report|2 - 5|
|Chartered Accountants' report|6-7|
|Statement of Financial Activities|8|
|Income and Expenditure Account|9|
|Balance sheet|10|
|Notes to the accounts|11 - 14|
|Directors' Use Only :-||
|Profit and Loss Account|15|
|Detailed Profit and Loss Account|16|
## **Al-Ansaar Welfare & Education Limited Company Information**
## **Directors and Trustees**
Mr F Kazi Mr A Bhayat
## **Company Secretary and Trustee**
Mr J Pathan
## **Accountants**
Mr Stephen William Valentine - FCA Cameron Valentine Limited Chartered Accountants and Registered Auditors 2 Ferry Road Office Park Riversway Preston PR2 2YH
## **Bankers**
HSBC 49A Fishergate Preston Lancashire PR1 8BQ
## **Principal and Registered office address**
140 - 142 Garstang Road Fulwood Preston Lancashire PR2 8NA
## **Registered Company number**
04473590
## **Registered Charity number**
1100482
1
**Al-Ansaar Welfare & Education Limited Registered company number: 04473590 Registered charity number: 1100482 Directors'/Trustees' Report**
The directors/trustees present their annual report and accounts for the year ended 30 June 2023.
The board of directors/trustees are satisfied with the performance of the charity during the year and the position at 30 June 2023 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
## **Principal activities**
The company's principal activity during the year continued to be that of a charity.
## **Objectives and activities of the Trust and Public Benefit**
Al-Ansaar Welfare & Education is constituted under a Trust Deed adopted on 15 December 2002.
The Trust Deed gives the Directors/Trustees the power to apply funds in such a manner as they think fit to or for the benefit of any charitable object or purpose. The activities are listed below :-
To provide Islamic education for children aged 5 to 16.
To provide Madrasa for children aged 5 to 16. To provide and promote youth work. To provide Islamic awareness workshops. To provide Nikah (marriage) service, counselling and guidance.
## **Management and governance**
## **Directors/Trustees**
The following persons served as directors during the year:
Mr M F Kazi Director and Trustee Mr A Bhayat Director and Trustee Mr J Pathan Trustee
The daily running of the Charity is delegated to Mr F Kazi who acts as Charity Co-ordinator with the support staff.
The chair of the Trustees is responsible for the induction of any new trustee which involves awareness of the trustee's responsibilities, the governing document, administrative procedures, the history and philosophical approach of the charity. A new trustee would receive a copy of the previous year's annual report and accounts and a copy of the Charity Commission leaflet 'The Essential Trustee : What You Need To Know'.
The trustees annually review the risks that the charity faces. The main focus of risk to the trustees on a monthly basis is to monitor donations received and to ensure they remain at the level the charity requires to continue with its activities. Having suffered a reduction in donations in the year under review and its income from fund rasing activities the trustees have kept expenditure to a minimum where possible and the trustees consider that the charity still has a viable stand alone position.
2
## **Al-Ansaar Welfare & Education Limited Registered company number: 04473590 Registered charity number: 1100482 Directors'/Trustees' Report**
There has been a decrease in the bank balance due to the payment of creditors and loss during the period.
Sundry creditors have stayed the same as no repayments have been made in the year
There are minor risks relating to employing staff which are covered by proper procedures and insurance.
## **Procedures and policy for grant making**
The trustees do receive occasional requests for grants. The Trust deed does not allow for the provision of grant payments.
## **Achievements and performance of the Charity**
The charity continued to:-
Provide Islamic education for children aged 5 to 16. Provide Madrasa for children aged 5 to 16. Provide and promote youth work. Provide Islamic awareness workshops. Provide Nikah (marriage) service, counselling and guidance.
The charity employed 21 staff (and 17 volunteers) to carry out the objectives of the charity on a daily basis within the local community and outskirts of the City of Preston.
## **Financial Review, investment policy and reserves**
The charity does not currently hold investments.
The financial statements set out on page 8 to 14 . The financial statements have been prepared implementing the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales (revised in June 2008) and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). As stated in the introduction to this report, the trustees consider the financial performance by the charity during the year to have been satisfactory.
The Statement of Financial Activities show net incoming of resources for the year of a revenue nature of -£20,454 (Deficit) (2022 £-18,881 deficit)
The total reserves at the year end stand at £897,220 (2022 £917,674).
Free unrestricted liquid reserves amounted to £78,286 (2022 £111,875)
## **Future Plans**
The directors/trustees intend to continue to provide education to young people, marriage and mediation services to adults within the local community and outskirts of the City of Preston.
3
**Al-Ansaar Welfare & Education Limited Registered company number: 04473590 Registered charity number: 1100482 Directors'/Trustees' Report**
## **Share Capital**
The company is limited by guarantee and therefore has no share capital.
## **Directors'/Trustees' responsibilities**
The Charities Acts and the Companies Acts require the board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements ;
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examine the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
## **Small company provisions**
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 29 April 2024 and signed on its behalf.
Mr M F Kazi Director and Trustee
4
**Al-Ansaar Welfare & Education Limited Chartered Accountants' Report**
## **Chartered Accountants' Report to the Board of Directors on the unaudited accounts of Al-Ansaar Welfare & Education Limited**
In accordance with the engagement letter dated 1 July 2021, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the accounts of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made to the Company’s Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the accounts that we have been engaged to compile, report to the Company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s Board of Directors, as a body, for our work or for this report.
We have carried out this engagement in accordance with technical guidance issued by the Institute of Chartered Accountants in England and Wales and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of accounts.
You have acknowledged on the balance sheet as at 30 June 2023 your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the accounts. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the accounts.
Cameron Valentine Limited Chartered Accountants and Registered Auditors
2 Ferry Road Office Park Riversway Preston PR2 2YH
29 April 2024
5
## **Al-Ansaar Welfare & Education Limited Statement of Financial Activites for the year ended 30 June 2023**
|||**Unrestricted**|**Designated**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Funds**|
||**Notes**|**2023**|**2023**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|**Incoming Resources**||||||
|Donations||197,461|-|197,461|211,405|
|Interest received||145|-|145|4|
|Other incoming resources||41,498|-|41,498|21,761|
|**Total Incoming Resources**||239,104|-|239,104|233,170|
|**_Resources Expended_**||||||
|**Charitable Activites**||||||
|Wages and salaries||181,146|-|181,146|153,580|
|Directors salary||7,295|-|7,295|7,370|
|Pensions||332|-|332|361|
|Employers NI||-|-|-|239|
|Fundraising costs||-|-|-|445|
|Prizes||4,492|-|4,492|139|
|Donations||10,512|-|10,512|46,289|
|Books and teaching aids||13,985|-|13,985|6,704|
|Football Tournament||979|-|979|699|
|Trips||5,283|-|5,283|97|
|Entertaining||-|-|-|4,219|
|Consultancy fees||-|-|-|-|
|||224,024|-|224,024|220,142|
|**Other Resources Expended**||||||
|Rent||-|-|-|-|
|Rates||1,829|-|1,829|1,606|
|Light and heat||6,162|-|6,162|6,120|
|Telephone and fax||337|-|337|375|
|Postage||189|-|189|303|
|Stationery and printing||6,132|-|6,132|1,818|
|Subscriptions||127|-|127|-|
|Bank charges||101|-|101|103|
|Interest and penalties||-|-|-|-|
|Insurance||3,600|-|3,600|3,324|
|Repairs and maintenance||841|-|841|4,598|
|Equipment hire||1,800|-|1,800|4,887|
|Software||4,213|-|4,213|1,060|
|Depreciation||966|-|966|1,136|
|Sundry expenses||5,844|-|5,844|5,348|
|Accountancy fees||1,319|-|1,319|1,231|
|Advertising and PR||2,074|-|2,074|-|
|Other legal and professional||-|-|-|-|
|||35,534|-|35,534|31,909|
|**Total Resources Expended**||259,558|-|259,558|252,051|
|Net Incoming||||||
|Resources Before Transfers||(20,454)|-|(20,454)|(18,881)|
|Transfer Between Funds||-|-|-|-|
|Net (Outgoing)/Incoming||||||
|Resources For The Year||(20,454)|-|(20,454)|(18,881)|
|Funds Balance B/fwd||917,674|-|917,674|936,555|
|Funds Balance C/fwd||897,220|-|897,220|917,674|
The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on page 10 as required by the said statement.
All activities derive from continuing operations.
The notes on pages 11 to 14 form an integral part of these accounts.
6
## **Al-Ansaar Welfare & Education Limited**
## **Statement of Financial Activities - Income and Expenditure Account as required by the Companies Act for the year ended 30 June 2023**
|**Notes**
**2023**
**£**
**Turnover**
197,461
Administrative expenses
(259,558)
**Gross Surplus and**
**Operating Surplus**
2
(62,097)
Interest receivable
145
**Surplus on Ordinary activities before tax and**
**and Profit for the financial year**
(61,952)
Gift Aid
41,498
**Retained Surplus for the financial year**
(20,454)
All activities derive from continuing operations.
The notes on pages 10 to 13 form an integral part of these accounts.|**2022**
**£**
211,405
(252,051)
(40,646)
4
(40,642)
21,761
(18,881)|
|---|---|
## **Statement of Total Recognised Gains and Losses for the year ended 30 June 2021.**
|**2023**
**£**
(20,454)
Net Movement in funds before taxation
(20,454)
**Revenue**
**Unrestricted**
**Restricted**
**Total**
**Accumulated Funds**
**Funds**
**Funds**
**Funds**
**2023**
**2023**
**2023**
**£**
**£**
**£**
Accumulated Funds
brought forward
917,674
0
917,674
Recognised gains and
losses before transfers
(20,454)
0
(20,454)
Closing revenue accumulated
fund and total funds
897,220
0
897,220
**Movement in revenue and capital funds for the year ended 30 June 2022.**
Profit per Profit and Loss Account|**2022**
**£**
(18,881)
(18,881)
**Total**
**Funds**
**2022**
**£**
936,555
(18,881)
917,674|
|---|---|
7
## **Al-Ansaar Welfare & Education Limited Balance Sheet as at 30 June 2023**
|**Notes**
**Fixed assets**
Tangible assets
4
**Current assets**
Debtors
5
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
6
**Net current assets**
**Net assets**
**The funds of the Charity**
Total unrestricted funds
7
**Total Charity Funds**|**2023**
**£**
835,854
95,632
78,286
173,918
(112,552)
61,366
897,220
897,220
897,220|**2022**
**£**
836,820
94,941
111,875
206,816
(125,962)
80,854
917,674
917,674
917,674|
|---|---|---|
The directors are satisfied that for the year ended 30 June 2022 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that the members have not required the company to obtain an audit in accordance with section 476 of the Act.
However, in accordance with section 43 of the Charities Act 1993, the accounts have been examined by an Independent Examiner whose report appears on pages 5 and 6.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Mr M F Kazi Trustee/Director Approved by the board on 29 April 2024
8
**Al-Ansaar Welfare & Education Limited Notes to the Accounts for the year ended 30 June 2023**
## **1 Accounting policies**
## _**Basis of preparation**_
The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008). The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 and the Companies Act 2006, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.
Insofar as the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008) requires compliance with specific Financial Reporting Standards other than the FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.
Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.
The charity has taken advantage of the exemption in the FRSSE from the requirement to produce a cash flow statement.
The particular accounting policies adopted are set out below.
## **Accounting convention**
The financial statements are prepared, on a going concern basis, under historical cost convention.
The charity is entirely dependent on continuing donations and as a consequence the going concern basis is also dependent on the continuing donations.
## **Incoming Resources**
Incoming resources are accounted for on receivable basis.
## **Investment Income**
Bank interest is included in the income and expenditure account on a receivable basis.
## **Recognition of liabilities**
Liabilities are recognized on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Statement of Recommended Practice for Accounting and reporting (revised June 2008) issued by the Charity Commissioners for England & Wales.
9
**Al-Ansaar Welfare & Education Limited Notes to the Accounts for the year ended 30 June 2023**
## **Resources expended**
The policy for including items within the relevant activity categories of resources expended is as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs to the appropriate category.
In particular the policy for including items within costs of charitable activities and governance is :-
## **Charitable Activities**
The cost of goods and services and ancillary trading costs that have been incurred in charitable activities. The Chair of the trustees and support staff both promote and developed the charitable activates of the charity and therefore the relevant salary costs are treated as direct charitable expenditure.
## **Governance costs**
Governance costs shall include all expenditure directly related to the administration of the charity including expenditure incurred in the management of the charity's assets, organizational administration and compliance with charitable and statutory requirements.
## **Allocation of costs within types of resources expended**
## **Other Resources Expended**
These include expenditure not directly related to the charitable activity. In respect of certain items of expenditure it is a matter of judgment as to whether such items are direct charitable expenditure or are administrative or premises costs, and the directors have applied what they consider to be reasonable judgments in apportioning such costs.
## _**Depreciation**_
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land and buildings Nil Plant and machinery 15% reducing balance
## _**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 therefore included in relevant costs in the Statement of Financial Activities.
## **Fund Structure policy**
The charity maintains a general unrestricted fund which 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.
10
## **Al-Ansaar Welfare & Education Limited Notes to the Accounts**
## **for the year ended 30 June 2023**
|**2**
**Operating profit**
This is stated after charging:
Depreciation of owned fixed assets
Trustee/Directors' remuneration
Accountancy fees
Average number of persons employed by the company|**2023**
**£**
966
7,295
1,319
29|**2022**
**£**
1,136
7,370
1,231
29|
|---|---|---|
## **3 Trustees Remuneration**
No other trustee or persons connected with them, other than those shown above, received any remuneration.
## **4 Tangible fixed assets**
|**Cost**
At 1 July 2022
At 30 June 2023
**Depreciation**
At 1 July 2022
Charge for the year
At 30 June 2023
**Net book value**
At 30 June 2023
At 30 June 2022
**5**
**Debtors**
Other debtors|**Land and**
**buildings**
**£**
718,608
718,608
-
-
-
718,608
718,608|**Plant and**
**machinery**
**etc**
**£**
29,156
29,156
22,715
966
23,681
5,475
6,441|**Property**
**Improveme**
**nts**
**£**
111,771
111,771
-
-
-
111,771
111,771
**2023**
**£**
95,632|**Total**
**£**
859,535
859,535
22,715
966
23,681
835,854
836,820
**2022**
**£**
94,941|
|---|---|---|---|---|
These are bank account monies that belong to the charity, however due to an administrative issue the bank accounts have been inaccessible. This matter has not been resolved in the 12 months to 30 June 2023. The trustees consider that this matter will be resolved within 12 months of signing off these accounts.
|**6**
**Creditors: amounts falling due within one year**
Other taxes and social security costs
Other creditors|**2023**
**£**
72
112,480
112,552|**2022**
**£**
69
125,893
125,962|
|---|---|---|
11
## **Al-Ansaar Welfare & Education Limited Notes to the Accounts**
## **for the year ended 30 June 2023**
|**7**
**Movement and Total Charity Funds**
Funds b/fwd
Incoming Resources
Outgoing Resources
Funds c/fwd
**8**
**Particulars of Individual Funds and analysis of assets and**
**liabilities representing funds at 30 June 2022**
**Unrestricted**
**Designated**
**funds**
**funds**
**£**
**£**
Tangible assets
835,854
-
Current Assets
82,590
-
Current liabilites
(112,552)
-
805,892
-
**Funds at**
**Movement**
**01/07/21**
**in**
**Funds**
**as below**
**£**
**£**
Sundry other funds
917,674
(20,454)
Madrasa Renovation Project
-
-
917,674
(20,454)
**The individual funds included above are :-**|**2023**
**£**
917,674
239,104
(259,558)
897,220
**Restricted**
**funds**
**£**
-
91,328
-
91,328
**Transfers**
**Between**
**funds**
**£**
-
-
-|**2022**
**£**
936,555
233,170
(252,051)
917,674
**Total**
**funds**
**£**
835,854
173,918
(112,552)
897,220
**Funds at**
**30/06/22**
**funds**
**£**
897,220
-
897,220|
|---|---|---|
## **Analysis of movements in funds as shown in the table above :-**
|Madrasa Renovation Project
Sundry other funds|**Incoming**
**Resources**
**£**
-
239,104
239,104|**Outgoing**
**Resources**
**£**
-
259,558
259,558|**Gains and**
**Losses**
**£**
-
-
-|**Movement**
**in funds**
**£**
-
(20,454)
(20,454)|
|---|---|---|---|---|
## **9 Share capital**
The charity is incorporated under the Companies Act 1985 and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the vent of the company being wound up whilst he or she is still a member or within one year thereafter.
12
## **Al-Ansaar Welfare & Education Limited Profit and Loss Account for the year ended 30 June 2023**
_for the information of the directors only_
|**Sales**
Administrative expenses
**Operating loss**
Interest receivable
Gift aid
**Loss before tax**|**2023**
**£**
197,461
(259,558)
(62,097)
145
41,498
(20,454)|**2022**
**£**
211,405
(252,051)
(40,646)
4
21,761
(18,881)|
|---|---|---|
13