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2023-02-28-accounts

ILAYS Accounts & Reports For the year ended 28 February 2023

ILAYS

Contents

For the year ended 28 February 2023

Page
Legal and administrative information 1
Trustees’ report 2-3
Independent examiner’s report 4
Statement of financial activities 5
Balance sheet 6
Notes to the accounts 7-8

ILAYS

Legal and Administrative Information

For the year ended 28 February 2023

Status: The organisation is a charity and a company limited by
guarantee.
Company number: 05372377
Charity number: 1118016
Registered Office &
Business Address: 38 Bensington Court, New Road,
Bedfont, Feltham,
Middlesex,
TW14 8HX
Trustees:
Dr. Yusuf Ali
Ms. Suad Musse
Mr. Hussein Hassan
Mrs. Laila Samatar
Bankers: Metro Bank
Unit 8, Hayes Bridge,
Southall, Greater London
UB4 0RH
Accountants: Issa & Co (UK) Ltd
Chartered Certified Accountants
Suite 116 Cumberland House,
80 Scrubs LN,
London,
NW10 6RF

1

ILAYS

Trustees’ Report

For the year ended 28 February 2023

Objective

The objectives of ILAYS are to promote such charitable purposes for the benefit of refugees and disadvantaged as the trustees in their absolute discretion see fit, in particular but not limited by generality of the foregoing, the relief of poverty, the preservation and protection of health and the advancement of employment and education by the provision of such charitable services as the trustees see fit.

Legal structure

ILAYS is a company limited by guarantee and a registered charity with the Charities Commission in England & Wales.

Financial statements

The trustees submit their trustees’ report and financial statements for the year ended 28 February 2023.

Policies:

Reserve policy:

The charity currently operates without any reserves. The trustees are endeavouring to build up its donor base with a view to having general reserves equal to 6 months operating expenditure.

Risk(s) review:

The trustees have recently reviewed the major risks faced by the charity. This has resulted in efforts to increase the charity’s financial base.

Trustees Responsibilities

The trustees are responsible for keeping proper accounting records which disclose at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006.

The trustees oversee preparation of financial statements, select suitable accounting policies and make judgments and estimates that are reasonable and prudent to give the true state of affairs of the charity.

2

ILAYS

Trustees’ Report (continued)

For the year ended 28 February 2023

Trustees are also responsible for safeguarding the assets of the charity. They are elected and replaced as set out in the Memorandum and Articles of Association.

Activities and Achievements

The charity is managed by 4 elected trustee members and is staffed by paid staff and volunteers.

The core of the charitable company’s work is to reduce unemployment, offer educational and recreational activities, as well promoting healthy living amongst ethnic minorities and refugees by providing them access to information, advice, guidance and basic skills training. The charity successfully delivered Employment Support project, Mental health project, Youth support project and AIG (information, advice and guidance project) and run campaign against FGM. It served over 2500 clients in the above period.

Our plans for the forthcoming year include enhancing and building on the strong foundation already started, and increasing initiatives and activities that suits those who are in need of guidance and basic skills training to get them out of poverty. To achieve this we aim to secure funding for core activities, increase resources both in terms of infrastructure and personnel and initiate new partnership operations to meet the needs collectively.

Funding

The charity was funded by London Borough of Hounslow and North West London NHS Trust, Trust for London, TNL Community Fund, Paddington Development Trust and City of London which made possible the continuation of this service to break the barriers for refugees and the disadvantaged in Hounslow and surrounding local areas.

This report was approved by the board and signed on its behalf by:

--------------------------Trustee Dr. Yusuf Ali

Date: 14[th] December 2023

3

ILAYS

Independent examiner’s report

For the year ended 28 February 2023

We have examined the accounts on pages 5 to 6 which have been prepared on the basis of receipt and payment basis.

Respective responsibilities of trustees and examiner

The trustees of the charity are responsible for the preparation of accounts; we consider that the audit requirement under section 43(2) of the Charities Act 1993 does not apply. It is my responsibility to examine the accounts, without performing an audit, and to report to trustees.

Basis of independent examiner’s report

This report is in respect of an examination carried out under section 43 of the Charities Act 1993 and in accordance with the directions given by the charity commissioners under section 43(7)(b). An examination includes a review of the accounting records kept by the charity trustees and a comparison of the accounts presented with those records. It also includes a review of the accounts and making such enquiries as are necessary for the purpose of this report. The procedures undertaken do not constitute an audit.

Independent examiner’s statement

Based on my examination, no matter has come to attention which gives me reasonable cause to believe that in any material respect accounting records for the year ended 28 February 2023 have not been in accordance with section 41 of the Charities Act 1993, or that the accounts presented do not accord with those records or comply with the accounting requirements of the Charities Act 1993. No matter has come to my attention in connection with my examination to which, in my opinion, attention should be drawn to enable a proper understating of the accounts to be reached.

Issa Associates Date: 14[th] December 2023 Chartered Certified Accountants Suite 116 Cumberland House, 80 Scrubs Lane, London, NW10 6RF

4

ILAYS

Statement of Financial Activities

For the year ended 28 February 2023

Income
Grants and Donations
London Borough of Hounslow
Trust for London
City of London
Paddington Development Trust
Laures Sport for Go
London Youth
Advice UK
TNL Community Fund
Council of Somali Organisations
Other income
Expenditure
Wages
Cost of Living support
Youth activities
Travel & refreshment
Telephone, fax, and Internet
Printing, postage and stationery
Volunteer expenses
Training
Legal and professional
Rent and hall hire
Events and outings
General expense
Depreciation
Total expenditure
Surplus/(deficit) for the period
Surplus/(deficit) brought forward
Fund balance as at 28 February 2023
2022
Unrestricted
Restricted
Total
funds
Total
funds
£
£
£
£
-
37,670
37,670
20,550
-
22,500
22,500
7,500
-
1,820
1,820
5,460
-
5,000
5,000
5,000
-
-
-
1,500
-
-
-
1,500
-
-
-
1,450
-
27,540
27,540
25,040
-
400
400
-
-
50
50
500
-
94,980
94,980
68,500
-
48,620
48,620
46,794
-
1,110
1,110
-
-
5,965
5,965
4,025
-
-
-
1,360
-
2,366
2,366
2,337
-
2,241
2,241
315
-
7,368
7,368
2,985
-
4,903
4,903
10,273
-
2,216
2,216
5,308
-
394
394
590
-
2,340
2,340
395
-
604
604
631
4,195
4,195
4,013
-
82,321
82,321
79,026
-
12,659
12,659
(10,526)
-
28,192
28,192
38,718
-
40,851
40,851
28,192
2023

5

ILAYS

Balance Sheet

For the year ended 28 February 20223

Notes
Fixed assets:
Office equipment
3
Current Assets:
Debtors
Cash at bank and in hand
Current liabilities payable within 1 year:
Creditors and accruals
4
Net Current Assets
Total Assets less current liabilities
Funds:
Fund balance as at 28 February 2023
£
£
£
£
6,979
10,445
-
-
33,872
17,747
33,872
17,747
-
-
33,872
17,747
40,851
28,192
40,851
28,192
40,851
28,192
2022
2023
33,872
-

For the financial year ended 28 February 2023, the company was entitled to exemption from audit under s477 of the Companies Act 2006; and no notice has been deposited under s476.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with s386 and preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year, and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies' regime. The financial statements on pages 5 to 6 were approved by the board and signed on their behalf by:

………………………………..

Date: 14 December 2023

Suad Musse Director

6

ILAYS

Notes to the Accounts

For the year ended 28 February 2023

The financial statements have been prepared under the historical cost convention, and have been prepared in accordance with Statement of Recommended Practice (SORP 2015), "Accounting and Reporting by Charities" and applicable accounting standards.

2 Accounting Policies

A summary of the principal accounting policies, all of which have been applied consistently throughout the year is set out below.

2.1 Income and expenditure

All income and expenditure is accounted for on accrual basis.

2.2 Fund Accounting

General funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are funds subject to specific restrictive conditions imposed by donors.

Tangible fixed assets are stated at cost.

Provision for depreciation of fixed assets held for use by the charity is made at an annual rate of 25% on straight line basis.

2.3 Status

The charity is a company limited by guarantee. The members are the trustees named on page 1. The liability in respect of the guarantee, as set out in the Memorandum, is limited to £1 per member of the company.

7

ILAYS

Notes to the Accounts

For the year ended 28 February 2023

3
Tangible Fixed Assets
Costs
At 1 March 2022
Additions during the period
At 28 February 2023
Depreciation
At 1 March 2022
Charge for the period
At 28 February 2023
Net Book value
At 28 February 2023
At 28 February 2022
4
Debtors and prepayments
5
Creditors and accruals
Office
equipment
Total
£
£
21,824
21,824
730
730
22,554
22,554
11,380
11,380
4,195
4,195
15,575
15,575
6,979
6,979
10,445
10,445
2023
2022
£
£
-
-
-
-
2023
2022
£
£
-
-
-
-

8