TEVIOT BRITISH BANGLADESHI ASSOCIATION TY REGISTERED NO.. 1124917 181 Teviot Street Poplar London E14 6PY Unlted Klngdom RT AND FINANCIAL . TAT.Tr.TS FOR THE R EliDED 31 DECEMB MHC. ACcOuATs LTD Chartered Accountants 22 Cai'ell Street. London El 21 IP Tel: 020 7790 0416 Fax-. O?0 779D 7845 en11.. nthussain mhc
TEVIOT BRITISH BANGLADESHI ASSOCIATION Contents Legal and Administrative Infonnation Executive Committee's Annual Report Independent Examiner's Rcport Incomc and Expenditure Account B&ilance Sheet Notes forniing part of the Financial Statements oi 02 03 04 05 06-08
PAGE-01 TEVIOT BRITISH BANGLADESIU ASSOCIATION LEGAL AND ADMll%lSTRATIVE INFORM.4TION Chairman Mohammed Joynal Abedin Vice Chairn)an Nurul Bari Secretary Amran Ali Asst Seeretary Jabd Uddin Treasurer Syed Monjur Hussain Asst Treasurer Sher Mohammad Members Abu Syed Choudhury Ashraf Ali Syed Selaur Rahman Arit"Abdur Rahmaan U5tar Uddin Zabed Ahmed Chowdhury Shakath Ali Abdul Ahad Mohammed Azir Uddin Address 181 Teviot Street Poplar London E14 6PY Ind¢pend¢nt Examiner MHC Acwunt8nES Ltd Chartered Accounlants 22 Cavell Street Londo EI 2HP Bankers Barclays Bank PLC HSBC
PAGE412 TEVI T BRITISH BAN LADE Jo EXE[vE COMMrrrEE'S ANNUAL REPORT TO TBI ACCOUNTS FOR THE YEAR ENDED 31 DE MBER 2023 It is a requirement fix the eCutive Committee to prepare an JnLM)me And F.xpendiiuTe Account and Balance Sheet for each fman¢ial year whicth gives & trn¢ and fair view of the state ol affairs of the Organisation and of the re$t foT the year then ended. In pr¢Fwin8 those financial ¥t4tements, the Executive cummittee members are required to: select suitable accounting w)licies 8nd then apply them consistendy. . make judgements and estirnatrs that arc rea%)Dable and prndent. c. state whether applicable acLouttting stsnd&rds have been followLxI, subje¢t to any. material deporths disclosed 8nd explained in the fmancial sta¢¢m¢nts. d. prepare the ruw181 statemcots on th¢ 80in8 concern basis. The obj¢ciiv¢s of Tevioi British Bangladeshi kn)ciation 9 wtsolly for th¢ public benefit. The principydl aims of th¢ charAty are: l. To pmmote Islamic edueAtiÉ)n tr) the community with the provisiott of m()ther longue and Arnbic class for the age between IKTr to 16. 2. To the re8ular activitic4 the centre provides *fvisory services to the lo¢al community. 3. To nm mosque for daily prnytts. The executive committe¢ m¢mbers r£¥wble for kwing proper 8ccounting re<ords which disclose with reasonable accuracy atany time the financial position ofthe organisation and enable them to ensurc that th¢ financial sta¢em¢nts wmply with levant legislation. They are also rcsponsible for safeguardin8 the assets of the organisiOn and hence for tskiD8 reasonable steps for the pr¢Yentioo and detection of frawl and other i¢gU. (Mobammed Joynal Al)edin) Chainnan
PAGE4I3 TEVIOT BRITISH BANGLADESHI ASSOCIATION REPORT OF THE IYDEPEh'DENT EXAMINERS TO TIVE C .MMITTEE The charity's Truslees consider that an audil is not requir¢d for this year under section 144 of the Chariiies A¢1 2011 (th¢ Charities Act). and that an indepcndent examination is needed. It is my resw)nsibility lo: examine the accounts under section 145{1) of the Charities Act 2011, lo folluw the pro¢¢dur¢s laid down in the generdl Direclions given by the Charity Commission (under section 14515Xb) of the 2011 Act). and lo slate whether particular maiters have come lo my attention. Basis of inde ndent examiner's re ort My ¢xamination was ¢arri¢d out in accordance with general directions given by the Charity Commission. An examination includes a rcview of th¢ accounting records kepi by the charily and a comparison of the accounts presenied w'ith those records. It also includes consideraiion of any unusual iiems or disclosures in the accounts and seeking cxplanations from thc trustccs conLerning any such mattcrs. The procedures undertaken do not provide all the evidencc that would be required in an audit. and ¢onsequently no opinion is given as to whether the &ccounts present & 'true and fair, view, and the report is limiied ¢0 those matters S out in the statement bclow. Inde endent examiner's statement In connection with my examinali0 no material matter has come to my attention.. which gives me reasonable Cause to beli¢v¢ that in, any material respecL the requirements: lo keep acrouniing words in accordance with section 130 ofihe Charities Act to prepare accounts which accord with thc accounting rLxords and comply with the accounting rLquifL'menls of the Charilies Act have noi been met. or 2. to which. in my opinion, attention should b¢ drawn in order to enable a proper understanding of the xwunts lo be reached. Md Mudabbir Hussain MHC Accountants Lid Chartered Accountants 22 Cavell Street London EI 2HP Date: 0810512023
PAGE414 TEVIOT BRITISH BANGLADESHI CIATI R YEAR 01 JAIYUARY 2023 T 31 DECEMBER 2023 023 INCOKE Various Collection Community LAn8Ua8e Services Donalion 16.939 20,278 14,44¥ Totsl Ineome 51.665 LE Accountancy fees Bank char8es 700 45 Cal¢ndAr Cleaning Depreciati Imam & teacher 125 2.576 158 1,322 200 234 Light and heat Ramadatt expenses Rates Rent 351 14 sl0ftery and printing Telephone and fax Wa8es ond sa1leS Water 27,520 277 TolAI Expendlture 37,194 Exee&s of over Expeudltsr• 14,471 We heT¢by appmve the above acwts and c(th that we have Suppli ail the Inforniation and explanations requireAJ for the prepwatiOD of these accounts. (Mohammed JoyDal Abedill) ChairDW] {Amr2n All)
PAGE-OS TEVIOT BRITISH BAJ)GLADESHI ASSOCIATION BA SIIEET ON IDE EMBER 20 2023 FIXF,D ASSET Tangibl¢ Ass¢is Notes CUEiRTr;NT ASSETS Cash ai Ejank Cash in Hand 113.345 220 113.565 LE S: CURRkNf LL4BILITIES Creditors (700) NET CURREwf ASSETS 112,865 TOTAL NET ASSETS 112,86S REPRFtsF.NTF.D BY: Opening Balance Add: Excess of Income over Expenditure 98,394 14.471 Balance carried fonvard 112865
PAGE-06 TEVIOT BRITISH BANGLADESHI ASSOCtATIOIY TES TO THE ACCOUNrs FOR THF, YEAR ENDED 31 D -EMBER 2023 I. AccouTING POI,ICIFS (a) Ba$18 f Accountin -Ihe aLcounis have bccn prepar¢d on the histori¢ cost ¢onvention. The accounts are in accordance with applicable accounting stsndards the Charities SORP (FRS 102) (Accounting and Reporting by Charities) and comply with ihe Charities (Accounlts and R¢ports) Regulaiion5 2008 issued under th¢ Chariiies Aci 1993 (b) Donation and Gran Incomc trom donations and grants including capital grants is included in incoming resources when these are receivable, excepl as follows. When donors specify that donations and grants given ihe chariry must be used in fvture accouniing period& the income is deferTed unlil thos¢ periods. Wh¢n donors impose condilions. which must be fulfilled before the charity becomes entitled to use 8uch income, th¢ incomc is defenrd and nol included in incoming resources until the pre-condiiions for use have been met. When donnrs specify that donations and grnnts. iiicludin8 capital grants, are for re81ricted purposcs, which do not amount to pre4onditions regarding enlitlemeni this income is included in incoming resources of restricted funds when receivable. endlture All expenditure is included on an accrual basis and is regnISed when there is a legal or constructive obligation to pay for expendIre. All costs have been direcily attributed to one of the fun¢tional eategories of resources expended. The charity is not r¢gistcr¢d for VAT and accordingly expenditure is shown gross of irrecov¢rablc VAT. reciatlon Depreciation has been charged 20Yo b&sed on sknight line during this yw.
PAGE-07 TEVIOT BRITISH BANGLADESHI ASSOCIATION OTES TO THE ACCOETYTS FOR THF. YF.AR E.VDED 31 DECEMBER 202 2. VARIOUS COLLECTIOLYS Various collections comprise of ihe following: Particul Calendar sales Cal¢ndar s onsor Lid & Ramadan Colleciions rida collections 500 3. DOI%ATION During th¢ y¢ar the following donations arnount have been ¢¢IVed and credited in the Income as p¢r the abovL'_Inentioned policy. Donaiions 14.448 14,448 4.WA SALARIES & Teviot Brilish Bangladeshi Association ha5 a PA YE (Pa), as you eaml Scheme and registered with HMRC as an employer. Net amounts of Wage& salaries & Nl paymenl to Imam, Mua72in & Cleaner &5 an employee of Teviot British Bangladeshi A550cialion. We ¢0Mmend that. the executive committee should retain a copy of self<mployment proof from the tutQT5.
PAGE418 TEVIOT BRITISH BANGLADESHI ASSOCIATION NOTES TO I'HE ACCOITYrs FOR I'HE YF.IlR F.¥DE I DECEI¥IBER 20 5.Fl ASSETS There are no tixed as5Ct5 register of Tevioi Brilith Bangladeshi Association. The Execulive Committee should maintain a fixed ass¢t regi5l¢r lo conlrol the amount off Fixed Assets. FA-E ui ment Furni Fixtures: The fixed assets schedule for the ear as follows: Opcning Balance as at oiioir2023 Addilion during the Year 12,883 Closing Balance at 3111212023 12,883 ciatlon Opening Balance as ai 01 lol r2023 Char8es during the Year 10.307 2,576 Closing Balance as at 3111212023 12,883 Net Book Value as at 3111212023 The d¢pre¢iation has been chAryed @ 20°/• on Siraight line method. REDII'ORS: Pa MHC Accountants Ltd PAYE & NI 700 700