Registered Charity Number 1121624
## AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE
Report and Accounts
For The Year Ended 31st May 2024
Report and Accounts
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE**
## **The report of the trustees for the year ended 31 May 2024**
## **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 2024 were :-**
MR SAID ABDIRAHMAN DAHIR MR HASSAN MOHAMED
At the Annual General Meeting 06 May 2024
2
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE**
## **The report of the trustees for the year ended 31 May 2024**
## **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 :-
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity 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 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
## **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 2024**
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 :-
09 July 2024
5
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Statement of Financial Activities for the year ended 31 May 2024**
|**Notes**
**Incoming resources**
**_Incoming resources from generated funds_**
Voluntary Income
Activities for generating funds|**Funds**
**Funds**
**Funds**
**Total Funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
17,518
-
17,518
4,910
16,542
-
16,542
25,900|
|---|---|
|**Imbalance in analysis on detailed PL of above item**|8,250
-
8,250
7,200|
|**Total incoming resources**
**_Costs of charitable activities_**
**_Governance costs_**
**5**
**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**|**42,310**
**-**
**42,310**
**38,010**
25,604
-
25,604
29,298
13,836
-
13,836
5,680
39,440
-
39,440
34,978
2,870
-
2,870
3,032
2,870
-
2,870
3,032
2,870
-
2,870
3,032
-
11,977
11,977
-
**2,870**
**11,977**
**14,847**
**3,032**|
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 2024**
**Income and Expenditure Account for the year ended 31 May 2024**
|**Turnover**
Direct costs of turnover
**Gross surplus**
Governance costs
**Operating surplus**
**Surplus on ordinary activities before tax**
**Surplus for the financial year**
Gift Aid Payments
**Retained surplus for the financial year**|**2024**
**£**
42,310
25,604
16,706
13,836
2,870
2,870
2,870
-
2,870|**2023**
**£**
38,010
29,298
8,712
5,680
3,032
3,032
3,032
-
3,032|
|---|---|---|
**All activities derive from continuing operations**
7
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Statement of Financial Activities for the year ended 31 May 2024**
**Statement of Total Recognised Gains and Losses for the year ended 31 May 2024**
|Excess of Expenditure over income before realisation of assets
Profit per Profit and Loss account
**Net Movement in funds before taxation**|**2024**
**2023**
2,870
3,032
2,870
3,032
2,870
3,032|
|---|---|
**Movements in revenue and capital funds for the year ended 31 May 2024**
|**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**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
7,895
-
7,895
-
2,870
-
2,870
3,032
10,765
-
10,765
3,032
10,765
-
10,765
3,032
**£**
**£**|
|---|---|
8
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Statement of Financial Activities for the year ended 31 May 2024**
|**Summary of funds**|**Designated **|**Unrestricted **|**Restricted**|**Total**|**Last Year**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|**Total Funds**|
||**2024**|**2024**|**2024**|**2024**|**2023**|
|Revenue accumulated funds|-|10,765|-|10,765|3,032|
**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 2024**
|**Notes**
**2024**
**£**
**_The assets and liabilities of the charity :_**
**Current assets**
Cash at bank and in hand
14,783
amounts due within one year
6
(207)
**_Net current assets/(liabilities)_**
14,576
**_Total assets less current liabilities_**
14,576
**Creditors:-**
amounts due after more than one year
-
**Net assets/(liabilities) including pension asset / liability**
14,576
**_The funds of the charity :_**
**Unrestricted income funds**
Unrestricted revenue accumulated funds
11,977
Net revenue funds
2,599
**Unrestricted capital funds**
Designated fixed asset funds
-
**Total unrestricted funds**
**Restricted income funds**
**Restricted capital funds**
**Total restricted funds**
-
**Total charity funds**
14,576
Abdikarim Hussein Abdulle
**Trustee**
**Approved by the trustees on 3 July 2025**|**2023**
**£**
3,034
(15,011)
(11,977)
(11,977)
-
(11,977)
7,895
4,082
-
-
11,977|
|---|---|
10
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Cash Flow Statement**
## **for the year ended 31 May 2024**
|**Cash generated from operations**
Operating profit
Reconciliation to cash generated from operations:
Depreciation
Amortisation of goodwill
Decrease in stocks
Decrease in debtors
Decrease 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|**2024**
**£**
2,870
-
-
-
-
(14,804)
(11,934)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(11,934)
3,034
(8,900)
14,783
-
14,783|
|---|---|
11
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Notes to the Accounts for the year ended 31 May 2024**
## **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.
12
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Notes to the Accounts for the year ended 31 May 2024**
- **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**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
||**This is stated after crediting :-**|||
||**Revenue Turnover from ordinary activities**|42,310|38,010|
||**and after charging:-**|||
||Rentals and Rates|20,000|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**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
||Gross Salaries|13,836|5,680|
13
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Notes to the Accounts for the year ended 31 May 2024**
|**6**
**7**|**Creditors: amounts falling due within one year**
Amounts due to associated or subsidiary undertakings
**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**|**2024**
**2023**
**£**
**£**
207
15,011
**2024**
**2023**
**£**
**£**
2,870
3,032
2,870
-
5,740
3,032|
|---|---|---|
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**|**Particulars of Individual Funds and analysis of assets and liabilities representing funds**|**Particulars of Individual Funds and analysis of assets and liabilities representing funds**|**Particulars of Individual Funds and analysis of assets and liabilities representing funds**|
|---|---|---|---|---|
||Tangible Fixed Assets|**funds**
**£**
-||**funds**
**funds**
**Funds**
**£**
**£**
**£**
-
-
-|
||Current Assets|14,783||-
-
14,783|
||Current Liabilities|(207)||-
-
(207)|
|||14,783||2,599
-
14,576|
|||29,359
**£**
**Funds at**
**2023**
**£**||**£**
**£**
**£**
**Movements**
**Transfers**
**Funds at**
**in**
**Between**
**2024**
**Funds**
**funds**
**as below**
**£**
**£**
**£**|
|||11,977||7,733
-
14,576|
||(11,977)
(7,733)
-
(14,576)
**Analysis of movements in funds as shown in the table above**
**Incoming**
**Outgoing**
**Gains &**
**Movement**
**Resources**
**Resources**
**Losses**
**in funds**
**£**
**£**
**£**
**£**||||
|||42,310||39,440
-
7,733|
|||(42,310)||(39,440)
-
(7,733)|
14
## **AL-SUNNAH COMMUNITY EDUCATION AND RECREATION CENTRE Schedule to the Statement of Financial Activities for the year ended 31 May 2024**
## **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
Ramadan
**Total of activities for generating funds**|**Unrestricted Restricted**
**Total**
**Prior Period**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
7,211
-
**7,211**
**3,975**
10,307
-
**10,307**
**935**
**17,518**
**-**
**17,518**
**4,910**
**17,518**
**-**
**17,518**
**4,910**
9,838
-
**9,838**
**12,407**
6,704
-
**6,704**
**13,493**
**16,542**
**-**
**16,542**
**25,900**|
|---|---|
|**Proof - if this line equals zero it will autohide**|**-8,250**
**0**
**-8,250**
**-7,200**|
|**Total Incoming Resources**
**Costs of generating funds**
**Charitable expenditure**
**_Premises Costs_**
Rent payable
Light and heat
Cleaning
Premises repairs and renewals
**Total Support costs**
**Total Expended on Charitable Activities**|**34,060**
**-**
**34,060**
**30,810**
20,000
-
20,000
20,000
1,029
-
1,029
6,256
-
-
-
3,042
4,575
-
4,575
-
**25,604**
**-**
**25,604**
**29,298**
**25,604**
**-**
**25,604**
**29,298**
25,604
-
25,604
29,298|
## _**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**|13,836
-
13,836
5,680
**13,836**
**-**
**13,836**
**5,680**|
|---|---|
15