## **TEVIOT BRITISH BANGLADESHI ASSOCIATION** 

## **CHARITY REGISTERED NO: 1124917** 

**181 Teviot Street Poplar London E14 6PY United Kingdom** 

**REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** 

**MHC ACCOUNTANTS LTD** Chartered Accountants 22 Cavell Street, London E1 2HP Tel: 020 7790 0416 Fax: 020 7790 7845 email: mhussain@mhcgroup.co.uk 



## **TEVIOT BRITISH BANGLADESHI ASSOCIATION** 

|**Contents**<br>Legal and Administrative Information<br>Executive Committee’s Annual Report<br>Independent Examiner’s Report<br>Income and Expenditure Account<br>Balance Sheet<br>Notes forming part of the Financial Statements|**Page**<br>01<br>02<br>03<br>04<br>05<br>06-08|
|---|---|





**PAGE-01** 

## **TEVIOT BRITISH BANGLADESHI ASSOCIATION** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

|**Chairman**|Mohammed Joynal Abedin|
|---|---|
|**Vice Chairman**|Nurul Bari|
|**Secretary**|Amran Ali|
|**Asst Secretary**|Jabed Uddin|
|**Treasurer**|Syed Monjur Hussain|
|**Asst Treasurer**|Sher Mohammad|
|**Members**|Abu Syed Choudhury|
||Ashraf Ali Syed|
||Selaur Rahman|
||Arif Abdur Rahmaan|
||Ustar Uddin|
||Zabed Ahmed Chowdhury|
||Shakath Ali|
||Abdul Ahad|
||Mohammed Azir Uddin|
|**Address**|181 Teviot Street|
||Poplar|
||London|
||E14 6PY|
|**Independent Examiner**|MHC Accountants Ltd|
||Chartered Accountants|
||22 Cavell Street|
||London|
||E1 2HP|
|**Bankers**|Barclays Bank PLC|
||HSBC|





PAGE-02
TEVIOT BRITISH BANGLADESHI ASSOCIATION
EXECUTIVE COMMI￿EE's AMYUAL REPORT TO THE AccouNrs
R THE YEAR ENDED 31 DECEMBER 2024
It is a requirement for the Lxeeutive Committee to prepare an Income and Expenditure Accounl
and Balance Sheet for each financial year which gives a true and fair view of the state of affairs
of the OrEanisation and of the result for the year then ended. In preparing those financial
statements, th¢
ExeLuLive commiuee members are required to".
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.
state wh¢thcr applicablc accounting standards have been follow¢Q subject to any.
material departures disclosed and explained in the financial statements.
d. prepare the financial statcments on the goin8 conccrll
ORJECTIVES AND ACTIVITIES
The objectives of Teviot British Bangladeshi Association are wholly for the public benefit.
The principal aimg of the charity are:
l. To promote Islamic education to the community with the provision of rnother tongue
and Arabic Classes for the age between 06 to 16.
2. To the regular activitie8 the centre provides advisory services to the local community.
3. To run mosque for daily prayers.
The executive committee members are responsible for keeping proper accounting records which
disclose with reasonable accuracy at any time the fmancial position of the organisation and enable
them to ensure that the financial statements comply with relevant legislation. Ihey are also
responsible for safeguarding the assets of the organisation and hence for taking reasonable steps
for the prevention and detectkon of fraud and other irregularities.
(Mohammed Joyllal Abedin)
Chairnian

**PAGE-03** 

## **TEVIOT BRITISH BANGLADESHI ASSOCIATION** 

## **REPORT OF THE INDEPENDENT EXAMINERS TO EXECUTIVE COMMITTEE** 

The charity's Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145(1) of the Charities Act 2011, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with general directions given by the Charity Commission.  An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with my examination, no material matter has come to my attention: 

1. which gives me reasonable cause to believe that in, any material respect, the requirements: 

- to keep accounting records in accordance with section 130 of the Charities Act 

- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## **Md Mudabbir Hussain** 

MHC Accountants Ltd Chartered Accountants 22 Cavell Street London E1 2HP 

Date: 03/10/2025 



PAGE-04
TEVIOT BRITISH BAN
LADESHI A
INCOME AND EXPEIYDITURE ACCOUNr
FOR THE YEAR 01
ANUARY 2024 TO 31 DECEl*tBER 2024
2024
INCOME
Various Collection
Community Language Services
Donation
]Yotes
14,427
28,879
18,313
Total Income
61,619
LESS: EXPENDITURE
Accountancy fees
Bank charges
Books
Calendar
Cleaning
Insurance
Light and heat
Other legal and prof
Postage
Ramadan expenses
Rent
Repairs and maintenance
Stationery and printing
Telephone and fax
Wages and salaries
Water
700
47
1,182
858
209
158
1,765
150
342
3,358
3.488
68
87
36,202
430
Total Expenditure
49,051
Excess of Income over Expenditure
12,568
We hereby approve the above accounts and confinn that we have supplied all the
Inforn]ation and explanations required for the preparation of these accounts.
roved b
(Mohammed Joynal Abedin)
Chairnian
(Amran Ali)
Secretary

**PAGE-05** 

## **TEVIOT BRITISH BANGLADESHI ASSOCIATION** 

## **BALANCE SHEET AS ON 31 DECEMBER 2024** 

|**FIXED ASSETS**<br>Tangible Assets<br>**CURRENT ASSETS**<br>Cash at Bank<br>Cash in Hand<br>**LESS: CURRENT LIABILITIES**<br>Creditors<br>NET CURRENT ASSETS<br>**TOTAL NET ASSETS**<br>**REPRESENTED BY:**<br>**Funds**<br>Opening Balance<br>Add: Excess of Income over Expenditure<br>**Balance carried forward**|**2024**<br>**Notes**<br>**£**<br>5<br>-<br>----------<br>126,173<br>124<br>----------<br>126,297<br>6<br>(864)<br>----------<br>125,433<br>----------<br>**125,433**<br>======<br>112,865<br>12,568<br>----------<br>**125,433**<br>======|
|---|---|





**PAGE-06** 

## **TEVIOT BRITISH BANGLADESHI ASSOCIATION** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** 

## **1.  ACCOUNTING POLICIES** 

## **(a) Basis of Accounting** 

The accounts have been prepared on the historic cost convention. The accounts are in accordance with applicable accounting standards, the Charities SORP (FRS 102) (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) Regulations 2008 issued under the Charities Act 1993 

## **(b) Donation and Grants** 

Income from donations and grants including capital grants is included in incoming resources when these are receivable, except as follows. 

- When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods. 

- When donors impose conditions, which must be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met. 

When donors specify that donations and grants, including capital grants, are for restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable. 

## **(c) Expenditure** 

All expenditure is included on an accrual basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT. 

## **(d) Depreciation** 

Depreciation has been charged 20% based on straight line during this year. 



**PAGE-07** 

## **TEVIOT BRITISH BANGLADESHI ASSOCIATION** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** 

## **2. VARIOUS COLLECTIONS** 

Various collections comprise of the following: 

||Particulars|£|
|---|---|---|
||Calendar sales|80|
||Calendar sponsor|100|
||Eid Collection|500|
||Friday collections|13,217|
||Membership fees|530|
|||----------|
|||14,427|
|||**======**|
||||



## **3. DONATION** 

During the year the following donations amount have been received and credited in the Income as per the above-mentioned policy. 


**----- Start of picture text -----**<br>
Particulars  £<br>Donations 18,313<br>----------<br>18,313<br>======<br>**----- End of picture text -----**<br>


## **4. WAGES, SALARIES & NI** 

Teviot British Bangladeshi Association has a PAYE (Pay as you earn) Scheme and registered with HMRC as an employer. Net amounts of Wages, salaries & NI payment to Imam, Muazzin & Cleaner as an employee of Teviot British Bangladeshi Association. 

We recommend that, the executive committee should retain a copy of self-employment proof from the tutors. 



**PAGE-08** 

## **TEVIOT BRITISH BANGLADESHI ASSOCIATION** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** 

## **5. FIXED ASSETS** 

There are no fixed assets register of Teviot British Bangladeshi Association. The Executive Committee should maintain a fixed asset register to control the amount off Fixed Assets. 

## **FA-Equipment, Furniture & Fixtures:** 

**The fixed assets schedule for the year as follows:** 

||**£**|
|---|---|
|**Cost**||
|Opening Balance as at 01/01/2024|-|
|Addition during the Year|-|
||---------|
|Closing Balance as at 31/12/2024|-|
||---------|
|**Depreciation**||
|Opening Balance as at 01/01/2024|-|
|Charges during the Year|-|
||---------|
|Closing Balance as at 31/12/2024|-|
||---------|
|**Net Book Value as at 31/12/2024**|-|
||**=====**|



**The depreciation has been charged @ 20% on Straight line method.** 

## **6. CREDITORS:** 

|Particulars|£|
|---|---|
|MHC Accountants Ltd|<br>700|
|PAYE & NI|166|
||---------|
||866|
||**=====**|