Registered Charity Number 1115101
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION
Report and Accounts
For The Year Ended 31st March 2025
Report and Accounts
ALFURQAN COMMUNITY AND CULTURAL 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 |
| Cash flow statement | 11 |
| Notes to the accounts | 13 |
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Charity Information
Trustees
Mr Ahmed Loyan Abdi Ali Mr Abdihamid Karshe Mr Mahamed Rafle Mr Said Farah Mr Mohamud Ahmed Mohamed Dr Abdinasir Mohamed Mr Salah Mohamed Abdi
Chairman
Mr Mohamud Ahmed Mohamed
Accountants
Mr Mohamed Jibrill Elmi (AFA) 26 Grange Road Small Heath, Birmingham, B10 9QN Fax: 0121 247 5366 info@starlinkaccountants.co.uk www.starlinkaccountants.co.uk
Bankers
Barlcays bank Plc, P.O. Box: 54, Town Hall Square Leciester LE87 2BB
Registered office
1 KAMLOOPS CRESCENT LEICESTER LE1 2HX
Registered number
1115101
1
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION
The report of the trustees for the year ended 31 March 2025
Introduction
The trustees present their annual report and accounts for the year ended 31st March 2025.
The board of trustees are satisfied with the performance of the charity during the year and the position at 31st March 2025 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: ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION
Date of formation 05 July 2006 The Principal Office is 1 KAMLOOPS CRESCENT LEICESTER LE1 2HX Charity Registration Number 1115101 The telephone number is 01162517342
A summary of the objects of the charity as set out in its governing document.
For any charitable purposes for the benefit of the community in st mathews in the city of leicester, national and international (the area of benefit), and in particular the advancement of the islamic religion, and any other charitable purposes which the trustees from time to time determine are suitable to be pursued in connection with such advancement including the relief of poverty and sickness, the promotion of education and the provision in the interests of social welfare of recreational facilities.
2
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION
The report of the trustees for the year ended 31 March 2025
Structure, Governance and Management
Nature of the Governing Document and constitution of the charity
The charitable trust consisted by deeds (“the charity “) and its property (“the trust fund”) shall be administered and managed by the trustees under the name of ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION or by such other name as the trustees from time to time decide with the approval of the Charity commission of England and Wales (“The Commission”). The trustees shall hold the trust funds and its income upon trust to apply them for following objects (“The Objects “): promote any charitable purposes for the benefit of the community in Leicester (herein after called the area of the benefit) in particularly and in general national and international, and any other charitable purposes which the trustees from time to time determine are suitable to pursued, in connection with such advancement including the relief poverty and sickness, promotion of education and provision in
Financial Review
Transactions and Financial position
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 (effective April 2005) and in accordance with the Financial Reporting Standard for Smaller Entities ( effective January 2007) .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 members of the Board of Trustees of the Charity during the year ended 31st March 2025 were :-
Mr Ibrahim Hassan Mr Ahmed Loyan Abdi Ali Mr Abdihamid Karshe Mr Mahamed Rafle Mr Said Farah Mr Mohamud Ahmed Mohamed Mr Farah Dini Dr Abdinasir Mohamed Mr Salah Mohamed Abdi
At the Annual General Meeting 08 January 2026
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 :-
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material
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departures disclosed and explained in the financial statements;
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.
3
ALFURQAN COMMUNITY AND CULTURAL 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 ended 31 March 2025
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;
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)
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 :- 08 January 2026
5
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Statement of Financial Activities for the year ended 31 March 2025
| Notes Incoming resources Incoming resources from generated funds Activities for generating funds 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 2025 2025 2025 2024 £ £ £ £ 481,144 - 481,144 430,349 481,144 - 481,144 430,349 28,105 - 28,105 107,497 339,229 - 339,229 299,298 367,334 - 367,334 406,795 113,810 - 113,810 23,554 113,810 - 113,810 23,554 113,810 - 113,810 23,554 749,555 - 749,555 726,001 863,365 - 863,365 749,555 |
|---|---|
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
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Statement of Financial Activities for the year ended 31 March 2025
Income and Expenditure Account for the year ended 31 March 2025
| Turnover Direct costs of turnover Gross surplus Operating surplus Surplus on ordinary activities before tax Surplus for the financial year Gift Aid Payments Retained surplus for the financial year All activities derive from continuing operations |
2025 £ 481,144 367,334 113,810 113,810 113,810 113,810 - 113,810 |
2024 £ 430,349 406,795 23,554 23,554 23,554 23,554 - 23,554 |
|---|---|---|
7
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Statement of Financial Activities for the year ended 31 March 2025
Statement of Total Recognised Gains and Losses for the year ended 31 March 2025
| Excess of Expenditure over income before realisation of assets Profit per Profit and Loss account Net Movement in funds before taxation |
2025 2024 113,810 23,554 113,810 23,554 113,810 23,554 |
|---|---|
Movements in revenue and capital funds for the year ended 31 March 2025
| Revenue accumulated funds Accumulated funds brought forward Recognised gains and losses before transfers Closing revenue accumulated funds |
Unrestricted Restricted Total Last year Funds Funds Funds Total Funds 2025 2025 2025 2024 £ £ £ £ 726,001 - 726,001 726,001 113,810 - 113,810 23,554 839,811 - 839,811 749,555 839,811 - 839,811 749,555 £ £ |
|---|---|
8
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Statement of Financial Activities for the year ended 31 March 2025
| Summary of funds | **Designated ** | **Unrestricted ** | Restricted | Total | Last Year |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Total Funds | |
| 2025 | 2025 | 2025 | 2025 | 2024 | |
| Revenue accumulated funds | - | 839,811 | - | 839,811 | 749,555 |
9
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Balance Sheet
as at 31 March 2025
| Notes 2025 £ The assets and liabilities of the charity : Fixed assets Tangible assets 8 610,000 Total fixed assets 610,000 Current assets Cash at bank and in hand 278,272 amounts due within one year 6 (24,907) Net current assets 253,365 Total assets less current liabilities 863,365 Creditors:- amounts due after more than one year - Net assets including pension asset / liability 863,365 The funds of the charity : Unrestricted income funds Unrestricted revenue accumulated funds 749,555 Net revenue funds 113,810 Unrestricted capital funds Designated fixed asset funds - Total charity funds 863,365 |
2024 £ 610,000 610,000 163,662 (24,107) 139,555 749,555 - 749,555 726,001 23,554 - 749,555 |
|---|---|
Mohamud Ahmed Mohamed Trustee Approved by the trustees on 8 January 2026
10
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Cash Flow Statement
for the year ended 31 March 2025
| Cash generated from operations Operating profit Reconciliation to cash generated from operations: Depreciation Amortisation of goodwill Decrease in stocks Decrease in debtors Increase in creditors Cash from other sources Interest received Dividends received and gift aid received from subsidiaries Grants received for the acquisition of fixed assets New long-term bank borrowings New finance leases and HP contracts Proceeds from sale of intangible fixed assets Proceeds from sale of tangible fixed assets Proceeds from sale of investments Application of cash Interest paid Tax paid Dividends paid and gift aid paid Purchase of intangible fixed assets Purchase of tangible fixed assets Purchase of investments Redemption of finance leases and HP contracts on sale of assets Repayment of amounts borrowed Net increase in cash Cash at bank and in hand less overdrafts at 1 April Cash at bank and in hand less overdrafts at 31 March Consisting of: Cash at bank and in hand Overdrafts |
2025 £ 113,810 - - - - 800 114,610 - - - - - - - - - - - - - - - - - 114,610 163,662 278,272 278,272 - 278,272 |
2024 £ - - - - - - - - - - - - - - - - - - - - - - - - 163,662 163,662 163,662 - 163,662 |
|---|---|---|
11
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Notes to the Accounts for the year ended 31 March 2025
- 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 FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.
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.
12
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Notes to the Accounts for the year ended 31 March 2025
- 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 | 2025 |
|---|---|---|
| £ | ||
| This is stated after crediting :- | ||
| Revenue Turnover from ordinary activities | 481,144 | |
| and after charging:- | ||
| Rentals and Rates | - | |
| - |
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 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 |
2025 £ 181,909 673 182,582 |
|---|---|
13
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Notes to the Accounts for the year ended 31 March 2025
| 6 | Creditors: amounts falling due within one year | 2025 | ||
|---|---|---|---|---|
| £ | ||||
| Trade creditors | 800 | |||
| Amounts due to associated or subsidiary undertakings | 24,107 | |||
| 24,907 | ||||
| 7 | Analysis of the Net Movement in Funds | 2025 | ||
| Net movement in funds from Statement of Financial Activities | £ 113,810 |
|||
| Net resources applied on functional fixed assets | 113,810 | |||
| Net movement in funds available for future activities | 227,620 | |||
| 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. | ||||
| 8 | Particulars of Individual Funds and analysis of assets and liabilities representing funds | |||
| funds £ Tangible Fixed Assets 610,000 |
funds £ - |
funds £ - |
||
| Current Assets 278,272 |
- | - | ||
| Current Liabilities (24,907) |
- | - | ||
| 888,272 | 113,810 | - | ||
| £ Funds at 2024 £ |
£ Movements in Funds as below £ |
£ Transfers Between funds £ |
||
| 749,555 | 90,256 | - | ||
| (749,555) (90,256) Analysis of movements in funds as shown in the table above Incoming Outgoing Resources Resources £ £ |
- Gains & Losses £ |
|||
| 481,144 | 367,334 | - | ||
| (481,144) | (367,334) | - |
14
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Schedule to the Statement of Financial Activities for the year ended 31 March 2025
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.
| Incoming Resources Donations Grants, legacies and donations Activities for generating funds Donations Second Floor Rent Friday Collection Savana Rag Fees Cafeteria Rent Madarasa Fees Total of activities for generating funds Total Incoming Resources Costs of generating funds Costs of generating voluntary income Cost of fundraising activities Total costs of generating voluntary income Charitable expenditure Gross wages and salaries - charitable activities Employers' NI - Charitable activities Dawah Expenses Premises Costs Insurance Light and heat Building Expenses General administrative expenses: Telephone and fax Freelance expenses Stationery and printing Hire of equipment Admin costs Advertising and PR Sundry expenses Professional fees in support of charitable activities Accountancy fees other than examiners/auditors Legal fees Total Support costs Total Expended on Charitable Activities |
Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 2025 2025 2025 2024 £ £ £ £ 408,521 - 408,521 363,624 4,080 - 4,080 15,705 17,587 - 17,587 4,409 2,773 - 2,773 4,731 5,530 - 5,530 - 42,653 - 42,653 41,880 481,144 - 481,144 430,349 481,144 - 481,144 430,349 28,105 - 28,105 107,497 28,105 - 28,105 107,497 28,105 - 28,105 107,497 181,909 - 181,909 162,116 673 - 673 - 25,573 - 25,573 8,864 208,155 - 208,155 170,980 4,543 - 4,543 2,607 36,891 - 36,891 39,117 35,333 - 35,333 39,651 76,767 - 76,767 81,375 - - - 865 4,894 - 4,894 11,856 - - - 580 - - - 967 20,150 - 20,150 - - - - 860 27,683 - 27,683 30,235 52,727 - 52,727 45,363 800 - 800 800 780 - 780 780 1,580 - 1,580 1,580 339,229 - 339,229 299,298 339,229 - 339,229 299,298 |
|---|---|
15
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION Schedule to the Statement of Financial Activities for the year ended 31 March 2025
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 |
| 2025 | 2025 | 2025 | 2024 |
| £ | £ | £ | £ |
16
ALFURQAN COMMUNITY AND CULTURAL ASSOCIATION
Appendix 1
Analysis of Total Incoming & Outgoing Resources by Activity for the year ended 31 March 2025
| 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 |
2025 2024 FundraisingOther Activity 2 Activity 3 Activity 4 Activity 5 Total Total Activities £ £ £ £ £ £ £ £ - - - - - - - - - - - - - - 481,144 430,349 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 481,144 430,349 - - - - - - 28,105 107,497 - - - - - - - - - - - - - - - - - - - - - - 339,229 299,298 - - - - - - - - - - - - - - - - - - - - - - 367,334 406,795 - - - - - - 113,810 23,554 |
|---|---|