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 2025
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 Legal and Administrative Information Trustee’s Annual Report Independent Examiner’s Report Income and Expenditure Account Balance Sheet Notes forming part of the Financial Statements |
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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 SumUp
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TEVIOT BRITISH BANGLADESIII AS(iOCIATI()N TRUSTEES, ANNUAL REPORT FOR TIIE YEAR Il NDFD 31 DECEMBF,R 2025 STATEMENT OF TRUSTEES, RF.SPONSIBII.ITIES l-he I ruslee% are resp()n(•ible Ic)r preparing Ihe Annual lILP()rt and Ihe financial stalemeiili• in aLL()r ance il'iih applicable law and ljniled Kingdom Accounling? Siandards. Charity law require(• tlie .1 ru.(ilee.s lo prepare linanLial slalemenls l()r each 1]ncial year which give a Irue and lair view ol"Ihe .%lale ()I"al"lair.(i c)I' Ihe Lharily. In preparing Ihese linancial .stalemenls, Ihe 'l"ru.slee.% are required 10: a. Selecl suilable accounling policies and Ihen apply them c()nsislenily. b. ObserN'e Ihe meihc)ds and principles in Ihe Charilies SORP c. Make judgyemenls and eslimates thal are reasonable and prudenl. d. Slale 'hether appliLable acLounling standard* have been followed. l)repare the financial stalements on Ihe going concern basis. The I ruslees are responsible for keeping adequale accounling records Ihat disclc)se with reasonable aLLuracy at any time Ihe financial posilion of the charily and enable them to ensure Ihat Ihe linanLial slalemenl.¢i comply with the Charilies Act 2011. They are also responsible for saf"eguarding) Ihe assel% ()1" the charily and tor takingy reasonable steps for Ihe prevenlion and detection of" fraud and oiher irregularities. OBJECTIVES AND ACTIVITIES Public Benefit 'lThe "I"ruslees confirn] that Ihey have had due regard to Ihe guidance on public benefit i.%sued by Ihe Charity C()mmission for Engyland and Wales in exercising Iheir powers and duties. The ch(llY,() aclivilies are carried out for the public benefil, particularly in supporling7 educalion. community cohesion, and religious practice within the local community. Objectives "l-he objeclives of "l eviol 13rilish Bangyladeshi Associali()n are exLlusively ch(wilable and lor Ihe piiblic benefil. The principal aims ()r Ihe charily are: l. 'lo pr()m()le IslamiL educalion wiihin Ihe community, inLludingy Ihe pr()Nijsj()n ()1" ni()Ilier l()ngJue and Arabic cla4i%e% l()r children ag)ed 6 to 16. ? "l () provide advi.sory, guidance, and supp()rt serviLe(i l() Ihe IoLal Lummunily. 3. "1 () operale and maintain a m()sque l()r Ihe purp().se ()1" daily prayers and relig) j()U(• aLIiN'iIiL'¥. "IThe I ruslees maintain a re(•Lrves pc)IiLy lo ensure Ilie Lharily Lan meel il% financial ()blig?ali()n% and L()nlinue il.% aclivilie.(• during peri()d4> of unl()rL(•een expendilurL or income sli()rilLIII. (Mohamnied Joynal Abe(lin) Chairn]an
TEVIOT BRITISH BANGLADESHI ASSOCIATION
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report to the trustees on my examination of the accounts of “Teviot British Bangladeshi Association” for the year ended 31 December 2025.
It is the responsibility of the charity trustees to prepare the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission under section 145(5)(b) of the Act. 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
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that, in any material respect:
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accounting records were not kept in accordance with section 130 of the Act; or
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the accounts do not accord with the accounting records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts under the Charities (Accounts and Reports) Regulations 2008.
I have no concerns and have come across no other matters in connection with the examination to which 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: 21/04/2026
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TEVIOT BRITISH BANGLADESIII ASSOCIATION INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR 01 JANUARY 2025 TO 31 DECEMBER 2025 2025 INCOME Various Collection Comniunity Language Services Donation Notes 11,677 22,079 23,951 Total Income 57,707 LESS: EXPENDITURE Accounlancy fees Bank charges Books Calendar Cleaning Insurance Light and heat oiher legal and prof Postage Ramadan expenses Rent Repairs and maintenance Stationery and printing Telephone and fax Wages and salaries Water 700 114 180 158 1,176 119 430 3,400 1,08? 193 80 33,483 413 Total Expenditure 41,528 Excess of Income over Expenditure 16,179 We hereby approve the above accounts and confirn] Ihal we have supplied all Ihe Infonnalion and explanations required lor the preparalion ofihese accounts. roved b i/ (Mohamme Chairn]an oynal Abedin) (Amr<qn Ali) SeLrelury
TEVIOT BRITISH BANGLADESHI ASSOCIATION
BALANCE SHEET AS ON 31 DECEMBER 2025
| FIXED ASSETS Tangible Assets CURRENT ASSETS Cash at Bank Cash in Hand LESS: CURRENT LIABILITIES Creditors NET CURRENT ASSETS TOTAL NET ASSETS REPRESENTED BY: Funds Opening Balance Add: Excess of Income over Expenditure Balance carried forward |
2025 Notes £ 5 - ---------- 139,514 2,913 ---------- 142,427 6 (815) ---------- 141,612 ---------- 141,612 ====== 125,433 16,179 ---------- 141,612 ====== |
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TEVIOT BRITISH BANGLADESHI ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
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.
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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.
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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.
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TEVIOT BRITISH BANGLADESHI ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
2. VARIOUS COLLECTIONS
Various collections comprise of the following:
| Particulars | £ | |
|---|---|---|
| Calendar sales | 140 | |
| Calendar sponsor | 150 | |
| Eid Collection | 910 | |
| Friday collections | 10,477 | |
| Membership fees | - | |
| ---------- | ||
| 11,677 | ||
| ====== | ||
1. DONATION
During the year the following donations amount have been received and credited in the Income as per the above-mentioned policy.
Particulars £
----- Start of picture text -----
Donations 23,951
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23,951
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4. WAGES, SALARIES & NI
Teviot British Bangladeshi Association is registered as an employer with HM Revenue & Customs and operates a PAYE scheme.
Wages and salaries for the Imam, Muazzin, and Cleaner are processed through payroll, with statutory deductions for Income Tax and Employee National Insurance Contributions applied. The net amounts paid represent earnings after these deductions, and the Association also accounts for Employer National Insurance Contributions in accordance with HMRC requirements.
We recommend that, the Trustee should retain a copy of self-employment proof from the tutors.
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TEVIOT BRITISH BANGLADESHI ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
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 is as follows:
| £ | |
|---|---|
| Cost | |
| Opening Balance as at 01/01/2025 | - |
| Addition during the Year | - |
| --------- | |
| Closing Balance as at 31/12/2025 | - |
| --------- | |
| Depreciation | |
| Opening Balance as at 01/01/2025 | - |
| Charges during the Year | - |
| --------- | |
| Closing Balance as at 31/12/2025 | - |
| --------- | |
| Net Book Value as at 31/12/2025 | - |
| ===== |
The depreciation has been charged @ 20% on Straight line method.
6. CREDITORS:
| Particulars | £ |
|---|---|
| MHC Accountants Ltd | 700 |
| PAYE & NI | 115 |
| --------- | |
| 815 | |
| ===== |
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