Registered Charity Number 1121624
AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE
Report and Accounts
For The Year Ended 31st May 2021
Report and Accounts
AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE 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 |
AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Charity Information
Trustees
MR ABDIKARIM HUSSEIN ABDULLE MR ABDULLAI HASSAN MR ABDIHANNAN IBRAHIM WARSAME MR ABDIRISAG OMAR MR MOHAMOUD BARUD ABDI MR LEBAN EGAAL Mr ANEES HERSI
Secretary
MR ABDIKARIM HUSSEIN ABDULLE
Accountants
Mr Mohamed Jibrill Elmi (MIPA) 26 Grange Road Small Heath, Birmingham, B10 9QN Fax: 0121 247 5366 info@starlinkaccountants.co.uk www.starlinkaccountants.co.uk
Bankers
Islamic Bank of Birmingham, Small Heath Birmingham B10 0UF
Registered office
394-396 Coventry Road, Small Heath, Birmingham B10 0UF
Registered number
1121624
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AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE
The report of the trustees for the year ended 31 May 2021
Introduction
The trustees present their annual report and accounts for the year ended 31st May 2012.
The board of trustees are satisfied with the performance of the charity during the year and the position at 31st May 2012 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: AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE
Date of formation 16/11/2007 The Principal Office is 394-396 Coventry Road, Small Heath, Birmingham B10 0UF Charity Registration Number 1121624 The telephone number is
A summary of the objects of the charity as set out in its governing document.
The advancement of education, training and relief of unemployment of young people in Birmingham. Relieve poverty, sickness and distress and promote good health particularly by the provision of advice and information. To promote for the benefit of the inhabitants of Birmingham and the surrounding area the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.To promote such other charitable purposes for the benefit of the community of Birmingham as the trustees shall from time to time think fit
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 AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE 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 Birmingham (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 the interest of the social welfare and recreational facilities.
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 May 2021 were :-
MR ABDIKARIM HUSSEIN ABDULLE MR ABDULLAI HASSAN MR ABDIHANNAN IBRAHIM WARSAME MR ABDIRISAG OMAR MR MOHAMOUD BARUD ABDI MR LEBAN EGAAL
At the Annual General Meeting 06 May 2022.
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AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE
The report of the trustees for the year ended 31 May 2021
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.
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AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE 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 May 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 :-
26 April 2022
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AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Statement of Financial Activities for the year ended 31 May 2021
| Funds | Funds | Funds | Total Funds | ||
|---|---|---|---|---|---|
| Notes | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | ||
| Incoming resources | |||||
| Incoming resources from generated funds | |||||
| Voluntary Income | 13,800 | - | 13,800 | 12,060 | |
| Activities for generating funds | 18,355 | - | 18,355 | 25,674 | |
| Total incoming resources | 32,155 | - | 32,155 | 37,734 | |
| Costs of charitable activities | 32,093 | - | 32,093 | 36,632 | |
| Governance costs | 5 | 4,569 | - | 4,569 | - |
| Total resources expended | 36,662 | - | 36,662 | 36,632 | |
| (Net outgoing resources)/net incoming | resources | ||||
| before transfers between funds | (4,507) | - | (4,507) | 1,102 | |
| (Net outgoing resources)/net incoming | resources before | ||||
| Other recognised gains and losses | (4,507) | - | (4,507) | 1,102 | |
| Other recognised gains and losses | |||||
| Net movement in funds | (4,507) | - | (4,507) | 1,102 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 9,368 | - | 9,368 | 5,995 | |
| Total Funds carried forward | 4,861 | - | 4,861 | 7,097 |
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
AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Statement of Financial Activities for the year ended 31 May 2021
Income and Expenditure Account for the year ended 31 May 2021
| Turnover Direct costs of turnover Gross surplus Governance costs Operating (deficit)/surplus (Deficit)/surplus on ordinary activities before tax (Deficit)/surplus for the financial year Gift Aid Payments Retained (deficit)/surplus for the financial year |
2021 £ 32,155 32,093 62 4,569 (4,507) (4,507) (4,507) - (4,507) |
2020 £ 37,734 36,632 1,102 - 1,102 1,102 1,102 - 1,102 |
|---|---|---|
All activities derive from continuing operations
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AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Statement of Financial Activities for the year ended 31 May 2021
| Statement of Total Recognised Gains and Losses for the year ended 31 May 2021 Excess of Expenditure over income before realisation of assets Profit per Profit and Loss account Net Movement in funds before taxation |
2021 2020 (4,507) 1,102 (4,507) 1,102 (4,507) 1,102 |
|---|---|
| Movements in revenue and capital funds for the year ended 31 May 2021 Revenue accumulated funds Accumulated funds brought forward Recognised gains and losses before transfers Closing revenue accumulated funds Designated revenue funds At 1 June At 31 May |
Unrestricted Restricted Total Last year Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ 8,287 - 8,287 4,914 (4,507) - (4,507) 1,102 3,780 - 3,780 6,016 3,780 - 3,780 6,016 Total Last year Funds Total Funds 2021 2020 £ £ - 1,081 - 1,081 |
|---|---|
The purposes for which the designated funds have been established are described in the notes to the accounts
8
AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Statement of Financial Activities for the year ended 31 May 2021
| Summary of funds Revenue accumulated funds Revenue designated funds Total funds |
Designated Unrestricted Restricted Total Last Year Funds Funds Funds Funds Total Funds 2021 2021 2021 2021 2020 - 3,780 - 3,780 6,016 - - - - 1,081 - 3,780 - 3,780 7,097 |
|---|---|
The statement of changes in resources applied for fixed assets for Charity use is shown in the notes to the accounts
9
AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Balance Sheet
as at 31 May 2021
| Notes The assets and liabilities of the charity : Current assets Debtors 6 198 Cash at bank and in hand 4,663 Total current assets 4,861 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 Unrestricted revenue accumulated funds 9,368 Net revenue funds 4,507 - Unrestricted capital funds Designated fixed asset funds - Total unrestricted funds Restricted income funds Restricted capital funds Total restricted funds Total charity funds Abdikarim Hussein Abdulle Trustee Approved by the trustees on 26 April 2022 |
2021 £ 4,861 4,861 - 4,861 - 4,861 |
3,995 5,373 9,368 8,287 1,081 - |
2020 £ 9,368 9,368 - 9,368 9,368 - 9,368 |
|---|---|---|---|
10
AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Cash Flow Statement
for the year ended 31 May 2021
| Cash generated from operations Operating loss 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 decrease in cash Cash at bank and in hand less overdrafts at 1 June Cash at bank and in hand less overdrafts at 31 May Consisting of: Cash at bank and in hand Overdrafts |
2021 £ (4,507) - - - 3,797 - (710) - - - - - - - - - - - - - - - - - (710) 5,373 4,663 4,663 - 4,663 |
2020 £ - - - - - - - - - - - - - - - - - - - - - - - - 5,373 5,373 5,373 - 5,373 |
|---|---|---|
11
AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Notes to the Accounts for the year ended 31 May 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 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.
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.
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AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Notes to the Accounts for the year ended 31 May 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 | (Deficit)/surplus for the financial year | 2021 |
|---|---|---|
| £ | ||
| This is stated after crediting :- | ||
| Revenue Turnover from ordinary activities | 32,155 | |
| and after charging:- | ||
| Rentals and Rates | 20,000 | |
| - |
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 6 Debtors Amounts due from associated and subsidiary undertakings |
2021 £ 4,569 2021 £ 198 |
|---|---|
Amounts due after more than one year included in the total above are analysed as:-
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AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Notes to the Accounts for the year ended 31 May 2021
| 7 | Analysis of the Net Movement in Funds Net movement in funds from Statement of Financial Activities Net resources applied on functional fixed assets Net movement in funds available for future activities |
2021 £ (4,507) (4,507) (9,014) |
|---|---|---|
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.
| Net movement in funds available for future activities (9,014) 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. |
Net movement in funds available for future activities (9,014) 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. |
Net movement in funds available for future activities (9,014) 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. |
Net movement in funds available for future activities (9,014) 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. |
Net movement in funds available for future activities (9,014) 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 | ||||
| Tangible Fixed Assets | funds £ - |
funds funds £ - |
£ - |
||
| Current Assets | 4,861 | - | - | ||
| 4,861 | (4,507) | - | |||
| 9,722 £ Funds at 2020 £ |
£ £ Movements Transfers in Between Funds funds as below £ £ |
||||
| 9,368 | (3,317) | - | |||
| (9,368) 3,317 Analysis of movements in funds as shown in the table above Incoming Outgoing Gains & Resources Resources Losses £ £ |
- £ |
||||
| 32,155 | 36,662 | - | |||
| (32,155) | (36,662) | - |
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AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Schedule to the Statement of Financial Activities for the year ended 31 May 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.
| Incoming Resources Donations Grants, legacies and donations Other voluntary income Members' Contributions Sponsorship income Total other voluntary income Total Voluntary Income Activities for generating funds Friday Collection Charity Boxes Ramadan Total of activities for generating funds Total Incoming Resources Costs of generating funds Charitable expenditure Premises Costs Rent payable Rates, water and service charges Light and heat Cleaning Premises repairs and renewals Professional fees in support of charitable activities Accountancy fees other than examiners/auditors Total Support costs Total Expended on Charitable Activities |
Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ 7,662 - 7,662 4,416 6,138 - 6,138 7,644 13,800 - 13,800 12,060 13,800 - 13,800 12,060 10,846 - 10,846 13,624 3,811 - 3,811 5,148 3,698 - 3,698 6,902 18,355 - 18,355 25,674 32,155 - 32,155 37,734 20,000 - 20,000 20,000 6,343 - 6,343 910 - - - 3,147 - - - 4,125 5,750 - 5,750 8,200 32,093 - 32,093 36,382 - - - 250 - - - 250 32,093 - 32,093 36,632 32,093 - 32,093 36,632 |
|---|---|
Governance costs that are not direct management functions inherent in generating funds, service delivery and programme or project work (including management and administration costs)
| Specific governance costs Salaries - Administrative staff Total governance costs |
4,569 - 4,569 - 4,569 - 4,569 - |
|---|---|
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