Registered Charity Number 1114798
Huda Community Association
Report and Accounts
For The Year Ended 31st March 2021
Report and Accounts
Huda Community Association Report and accounts Contents
| Page | |
|---|---|
| Charity information | 1 |
| Trustee's Report | 2 |
| Statement of trustees' responsibilities | 4 |
| Accountants' report | 4 |
| Statement of Financial Activities | 6 |
| Income and Expenditure account | 7 |
| Statement of total recognised gains and losses | 8 |
| Recognised Gains and Losses | 9 |
| Movements in Accumulated Funds | 9 |
| Balance sheet | 10 |
| Notes to the accounts | 13 |
Huda Community Association Charity Information
Trustees
Mrs Hibo Omer Gelle Mr Mouse Arraale Ali Mr Hossein Farah Mrs Deeqa Jonis Mr Muktar Hassan Behi
Chairperson
Mrs Deega Jonis
Secretary
Mr Hossein Farah
Treasurer
Mrs Hibo Gelle
Accountants
Mr Mohamed Jibrill Elmi AFA MIPA 26 Grange Road Small Heath, Birmingham, B10 9QN Fax: 0121 247 5366 info@starlinkaccountants.co.uk www.starlinkaccountants.co.uk
Bankers
HSBC BANK 130 New Street, Birmingham B2 4JU
BARCLAYS BANK 534 Coventry Rd, Birmingham, West Midlands B10 0UP
Registered office
1 Unett Street, Birmngham B19 3BP
Registered number
1114798
1
Huda Community Association
The report of the trustees for the year ended 31 March 2021
Introduction
The trustees present their annual report and accounts for the year ended 31st May 2021. The board of trustees are satisfied with the performance of the charity during the year and the position at 31st March 2021 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.
Name, registered office and constitution of the charity
The Full name of the charity is: Huda Community Association
| The Full name of the charity is: Huda C | ommunity Association |
|---|---|
| Date of formation | 22 June 2006 |
| The Principal Office is | 1 Unett Street Birmingham B19 3BP |
| Charity Registration Number | 1114798 |
| The telephone number is | 01214480580 |
| A summary of the objects of the charity as set out in its governing document. | |
| Structure, Governance and Management |
Governing Document
The Charity is governed by a constitution adopted on 12th January 2010. Beside this constitution, there is memorandum and articles of association approved by the Charity’s members to help the Trustees and the Executive Committee in their roles and responsibilities.
Organisational Structure
Huda Community Association is managed by Trustees of 5 members, elected at the General Meeting once every 3 years. The Trustees delegate the day-to-day activities of the charity to be run by an executive committee consisting of : Huda Centre manager, Deputy & fundraising officer, sports and youth officer and women & family officer, education officer, project & media officer , Admin & secretary officer . The executive committee is chaired by a
Nature of the Governing Document and constitution of the charity
Risk Review
The Trustees have conducted their own review of the major risks to which the Charity is exposed, and systems Financial Review have been established to mitigate those risks. These procedures are periodically reviewed to ensure they still meet the needs of the Charity. Aims and Objectives
The charity runs Huda Community Centre which is situated in Newtown, the north of the inner city area of Birmingham, where it has been established to serve the local community, particularly in meeting their religious, educational, social and cultural needs. We aim to advance the education level of our community and provide facilities for social welfare, recreation and leisure with the objective of improving the conditions of life for all residents in the area.
It is a popular facility which welcomes, includes and benefits the whole community and one which responds flexibly, compassionately and creatively to community needs. We believe strongly in the importance of community and always consider how our Centre can play a key role in the community as a whole. 1) Health & Well-Being
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2) Community services
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3) Youth activity & Services to Muslim community
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4) After-school Homework clubs & Local authority surgeries
Activities
The whole country has, unfortunately, been on lock down for the best parts of this financial year due to COVID19. Therefore, the usual activities have been on hold.
Transactions and Financial position
The financial statements have been prepared implementing the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (the FRSSE) (effective 1 January 2015) and in Charity Law requires the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as 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:-
A. Select suitable accounting policies and then apply them consistently;
- B. Make judgements and estimates that are reasonable and prudent;
C. State whether applicable accounting Standards and Statements of Recommended Practice have been followed, subject to any departures disclosed and explained in the financial statements; and
- D. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business.
The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
2
Huda Community Association
The report of the trustees for the year ended 31 March 2021 The members of the Board of Trustees of the Charity during the year ended 31st March 2021 were :-
Mrs. Hibo Omar Gelle Mr. Mousa Arraale Ali Mr. Hossein Farah Mrs. Deega Jonis Mr Muktar Hassan Behi
Statement of Trustees' Responsibilities
Charity Law requires the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as 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 :-
The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees' Report
The report of the trustees for the year ended 31 March 2021
Financial Review and Future Plans
At the end of this financial year, the charity has £69,474 at bank. The trustees are not expecting any financial hardship in the coming year, but still reserved £15,000.00 for emergency use. In this reporting period, we secured a total income of: £83,901 mainly from fund raising activities, Friday collections, members’ contribution, rent revenues and tution fees. The most notable source of income for this financial year was the revenue from lettings and hiring. The charity owns a tangible fixed asset premises estimated at £300,000.00.
Future Plans
The current climate of COVID-19 pandemic is, understandably, not permitting significant future plans. However, the community centre extension project remains our top priority. In this regard, some building work will commence during this financial year. Fundraising efforts regarding this project will inevitably continue as we need to get enough funds for it.
The level of services provided by Huda Centre will heavily rely on the UK Government's public health recommendations in place for COVID-19
3
Huda Community Association Independent Examiner's Report to the members of the charity
Report of the Independent Examiner to the trustees
on the accounts of the Charity for the year ende31 March 2021
I report on the financial statements of the Charity on pages 6 which have been prepared in accordance with the Charities Act 1993 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective January 2007 , adapted to meet the needs of unincorporated organisations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2008 as modified in June 2008. (The SORP), under the historical cost convention and the accounting policies set out.
Respective responsibilities of trustees and examiner
The Charity's trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied mysef that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:-
a) examine the accounts under section 43 of the Act;
b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act; and;
c) to state whether particular matters have come to my attention.
4
Basis of opinion and scope of work undertaken
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements , and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales ( effective April 2008 ), on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed our examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
Accountants
The professional qualifications of the examiner are :- Mr Mohamed Jibrill Elmi AFA MIPA
Tel: 0121 270 3966 Fax: 0121 247 5366 info@starlinkaccountants.co.uk www.starlinkaccountants.co.uk Starlink Accountants 26 Grange Road, Small Heath Birmingham B10 9QN The date upon which my opinion is expressed is :- 01 February 2021
5
Huda Community Association Statement of Financial Activities for the year ended 31 March 2021
| Notes Incoming resources Incoming resources from generated funds Voluntary Income Activities for generating funds Incoming resources from charitable activities Other Incoming Resources Total incoming resources Costs of generating funds Costs of generating voluntary income Costs of charitable activities Total resources expended Net incoming resources before transfers between funds Net incoming resources before Other recognised gains and losses Other recognised gains and losses Net movement in funds Reconciliation of funds Total funds brought forward Total Funds carried forward |
Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ 15,942 - 15,942 25,541 6,748 35,621 42,369 46,654 12,642 - 12,642 11,706 - 15,254 15,254 - 35,332 50,875 86,207 83,901 108 - 108 - 34,784 31,753 66,537 80,924 34,892 31,753 66,645 80,924 440 19,122 19,562 2,977 440 19,122 19,562 2,977 440 19,122 19,562 2,977 350,554 - 350,554 347,577 350,994 19,122 370,116 350,554 |
|---|---|
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
6
Huda Community Association Statement of Financial Activities for the year ended 31 March 2021
Income and Expenditure Account for the year ended 31 March 2021
| Turnover Direct costs of turnover Gross surplus Operating surplus Realised Gains on investments Surplus on ordinary activities before tax Surplus for the financial year Gift Aid Payments Retained surplus for the financial year |
2021 £ 70,953 66,645 4,308 4,308 15,254 19,562 19,562 - 19,562 |
2020 £ 83,901 80,924 2,977 2,977 - 2,977 2,977 - 2,977 |
|---|---|---|
All activities derive from continuing operations
7
Huda Community Association Statement of Financial Activities for the year ended 31 March 2021
Statement of Total Recognised Gains and Losses for the year ended 31 March 2021
| Excess of Expenditure over income before realisation of assets Realised Gains on investments Profit per Profit and Loss account Net Movement in funds before taxation |
2021 2020 4,308 2,977 15,254 - 19,562 2,977 19,562 2,977 |
|---|---|
Movements in revenue and capital funds for the year ended 31 March 2021
| Revenue accumulated funds Accumulated funds brought forward Recognised gains and losses before transfers Closing revenue accumulated funds Designated revenue funds At 1 April At 31 March |
Unrestricted Restricted Total Last year Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ - - - - 440 19,122 19,562 2,977 440 19,122 19,562 2,977 440 19,122 19,562 2,977 Total Last year Funds Total Funds 2021 2020 £ £ - 23,327 - 23,327 |
|---|---|
The purposes for which the designated funds have been established are described in the notes to the accounts
| Fixed asset funds At 1 April At 31 March |
Designated Restricted Total Last year Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ - - - 324,250 - - - 324,250 |
|---|---|
The purpose of the transfers between Revenue Reserves,Designated Funds and Fixed Asset Funds is described in the notes to the accounts.
8
Huda Community Association Statement of Financial Activities for the year ended 31 March 2021
| Summary of funds Revenue accumulated funds Revenue designated funds Fixed asset funds Total funds |
£ £ £ £ Designated Unrestricted Restricted Total Last Year Funds Funds Funds Funds Total Funds 2021 2021 2021 2021 2020 - 440 19,122 19,562 2,977 - - - - 23,327 - - - - 324,250 - 440 19,122 19,562 350,554 |
|---|---|
The statement of changes in resources applied for fixed assets for Charity use is shown in the notes to the accounts
9
Huda Community Association Balance Sheet as at 31 March 2021
| Notes The assets and liabilities of the charity : Tangible assets 8 Total fixed assets Current assets Cash at bank and in hand 89,036 Net current assets Total assets less current liabilities Creditors:- amounts due after more than one year Net assets including pension asset / liability The funds of the charity : Unrestricted income funds Net revenue funds 19,562 Unrestricted capital funds 30,227 Restricted revenue accumulated funds 320,327 Total unrestricted funds Total charity funds Mrs Hibo Gelle Trustee Approved by the trustees on 1 February 2021 |
2021 £ 281,080 281,080 89,036 370,116 - 370,116 370,116 |
69,474 2,977 27,250 320,327 |
2020 £ 281,080 281,080 69,474 350,554 350,554 350,554 350,554 |
|---|---|---|---|
10
Huda Community Association Notes to the Accounts for the year ended 31 March 2021
1 Accounting policies Basis of preparation of the accounts
The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective January 2007 , and all other applicable accounting standards, as modified by the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005, adapted to meet the needs of unincorporated organisations . The accounts have been drawn up in accordance with the provisions of the Charities Acts , 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, effective April 2005 requires compliance with specific Financial Reporting Standards other than the
Accounting convention
The financial statements are prepared,on a going concern basis, under the historical cost convention
Incoming Resources
Incoming resources consist donations and membership contributions are accounted for on a receivable basis
Fixed assets and depreciation
Fixed assets recorded however in the future, All tangible fixed assets, are stated at cost.
No depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives, however, it will be as follows in the future.
11
Huda Community Association Notes to the Accounts for the year ended 31 March 2021
- 2 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
| 3 | Surplus for the financial year | 2021 |
|---|---|---|
| £ | ||
| This is stated after crediting :- | ||
| Revenue Turnover from ordinary activities | 70,953 |
and after charging:-
Funds belonging to the charity have been used for the charitable activities for the benefit of the charity the sum expended on such activities was as indicated in the above schedule.
- 4 [Type your text here] Detailed analysis of certain transactions required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005)
Various items which are required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005) to be disclosed in the notes to the accounts are set out in the Detailed Schedule to the Statement of Financial Activities and which should be read together with these notes.
| 5 Staff Costs and Emoluments Gross Salaries Employer's National Insurance Pension Contributions |
2021 £ 33,050 - - 33,050 |
|---|---|
12
Huda Community Association Notes to the Accounts for the year ended 31 March 2021
| 6 | Analysis of the Net Movement in Funds | 2021 | |
|---|---|---|---|
| £ | |||
| Net movement in funds from Statement of Financial Activities | 4,308 | ||
| Net resources applied on functional fixed assets | 4,308 | ||
| Realised gains on investments | 15,254 | ||
| Net investment in programme related investments | 15,254 | ||
| Net movement in funds available for future activities | 39,124 | ||
| 7 | Particulars of Individual Funds and analysis of assets and liabilities representing funds funds funds funds £ £ £ Tangible Fixed Assets 281,080 - - Current Assets 89,036 - - The net resources applied on functional fixed assets and the net investment in programme related investments represents the cost of additions less proceeds of any disposals. |
||
| 370,116 339,889 |
- | ||
| 740,232 £ £ Funds at Movements 2020 in Funds as below £ £ |
£ Transfers Between funds £ |
||
| 350,554 (330,992) |
- | ||
| (350,554) 330,992 Analysis of movements in funds as shown in the table above Incoming Outgoing Resources Resources £ £ |
- Gains & Losses £ |
||
| 86,207 66,645 |
- | ||
| (86,207) (66,645) |
- |
13
Huda Community Association Schedule to the Statement of Financial Activities for the year ended 31 March 2021
Status of this schedule to the Statement of Financial Activities
The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.
As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.
| **Unrestricted ** | Restricted | Total | Prior Period | |
|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | |
| 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Incoming Resources | ||||
| Donations | ||||
| Grants, legacies and donations | ||||
| Other voluntary income | ||||
| Members' Contributions | 2,850 | - | 2,850 | 9,919 |
| Friday Collections | 13,092 | - | 13,092 | 15,622 |
| Total other voluntary income | 15,942 | - | 15,942 | 25,541 |
| Total Voluntary Income | 15,942 | - | 15,942 | 25,541 |
| Activities for generating funds Fundraising activities Income from rental property Europ Trust Unique School CATALST CO LTD Building Project Donations |
6,748 - - - - - |
- - - - - 35,621 |
6,748 - - - - 35,621 |
17,752 23,402 2,000 3,000 500 - |
| Total of activities for generating funds | 6,748 | 35,621 | 42,369 | 46,654 |
| Incoming resources from charitable activities Madaras & Tuision Classes Camping Fee Birmingham City Council Ciyizens UK Charity Other Income |
- - 10,000 1,000 1,642 |
- - - - - |
- - 10,000 1,000 1,642 |
9,600 2,106 - - - |
| charitable activities | 12,642 | - | 12,642 | 11,706 |
| Other Incoming Resources Furlough Income |
- | 15,254 | 15,254 | - |
| - | 15,254 | 15,254 | - | |
| Total Incoming Resources | 35,332 | 50,875 | 86,207 | 83,901 |
| Costs of generating funds Costs of generating voluntary income Cost of fundraising activities |
108 | - | 108 | - |
| 108 | - | 108 | - | |
| Total costs of generating voluntary income | 108 | - | 108 | - |
| Charitable expenditure Gross wages and salaries - charitable activities Salaries,pensions & NI recharged to other organisations Conference & Meeting Youth Activity Covid-19 Essencials |
13,201 3,410 - - 185 |
15,254 1,000 - - - |
28,455 4,410 - - 185 |
46,084 917 348 4,162 - |
| 16,796 | 16,254 | 33,050 | 51,511 | |
| Employee costs: Training and welfare Travel and subsistence DBS Check HMRC Payment |
- - 26 111 |
- - - - |
- - 26 111 |
670 2,050 - 1,679 |
| 137 | - | 137 | 4,399 | |
| Premises Costs | ||||
| Rates, water and service charges | 1,275 | - | 1,275 | 1,700 |
| Insurance | - | - | - | 1,337 |
14
Huda Community Association Schedule to the Statement of Financial Activities for the year ended 31 March 2021
Status of this schedule to the Statement of Financial Activities
The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.
As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.
| Light and heat Waste collection Maintenance & Repairing Building Expenses Council tax General administrative expenses: Telephone and fax Stationery and printing Information & publication Cleaning Equipment expenses Ramadan Iftar Petty cash expenses Health and safety costs Admin costs Bank charges Sundry expenses Professional fees in support of charitable activities Accountancy fees other than examiners/auditors Consultancy fees Subscription fees Other support costs Community Event & Refreshments Total Support costs Total Expended on Charitable Activities |
Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ - - - 5,378 - - - 633 6,627 - 6,627 1,050 - 15,499 15,499 4,000 607 - 607 1,025 8,509 15,499 24,008 15,123 550 - 550 386 270 - 270 120 562 - 562 - - - - 300 - - - 370 - - - 1,865 668 - 668 700 5,140 - 5,140 - - - - 1,859 2 - 2 60 120 - 120 - 7,312 - 7,312 5,660 350 - 350 500 1,680 - 1,680 193 - - - 665 2,030 - 2,030 1,358 - - - 2,873 - - - 2,873 34,784 31,753 66,537 80,924 34,784 31,753 66,537 80,924 |
|---|---|
The basis for the allocation of costs as shown above is explained in the accounting policies and the notes to the accounts
15
Huda Community Association
Appendix 1
Analysis of Total Incoming & Outgoing Resources by Activity for the year ended 31 March 2021
| Incoming resources from generated funds Members contributions Donations Investment Income Incoming resources from charitable activities Other Incoming Resources Total Incoming Resources Costs of generating funds Costs of generating voluntary income Fundraising trading - costs of goods and other costs Investment management costs Costs of charitable activities Governance costs Other resources expended Total resources expended Net Incoming Resources by activity |
2021 2020 FundraisingOther Activity 2 Activity 3 Activity 4 Activity 5 Total Total Activities £ £ £ £ £ £ £ £ - - - - - - 15,942 25,541 - - - - - - 42,369 46,654 - - - - - - - - - - - - - - 12,642 11,706 - - - - - - 15,254 - - - - - - - 86,207 83,901 - - - - - - 108 - - - - - - - - - - - - - - - - - - - - - - - 66,537 80,924 - - - - - - - - - - - - - - - - - - - - - - 66,645 80,924 - - - - - - 19,562 2,977 |
|---|---|