REGISTERED CHARITY MJMBER: 1134186 Report of the Trnstees and Ujutudlted Fkn8n¢ial Statements for Tbe Year End¢d 31 De¢¢mb¢r 2023 for SOUTHAMYION AFCIL4NI SHIA ASSOCIATION
sovrHAMEryON AFGHAN SHIA ASSOCIATION Cont¢nts of the Financial Statements for the Year Ended 31 Dec¢mb¢r 2023 Pase Report of the T¢¢$ Independent Exominerfs Rep)rt St&tem¢nt of Financial Activities Balance Sheet Notes to the Financial Statements 10-13 Detailed Statement of Financial A¢tivities 14
SOVTHAMPTON AFGHAf41 SHIA ASSIKIATION Repbrt oTthe Truste&8 for the YvAr Ellded 31 Decemljer 2•23 STRUCTURQ GOVBRNANCE AND MANAGBMENT Risk management The tntskeg have A dutyto identify attd review the risks to which the Charity is exposed and tts enSll oppropriate controls are itt place to provide reasonable assurance agaillst fraud and error. The m#nagiti8 trnyteeg Ithve assesged the rn8ior Ti5ks to which the Charity 15 exposE(i the risk that lacks of funds will preventthe Charity from achievÉng its aims and obJtIves. Since introducing rnQTe ndraIsing ¢v¢nts, in¢luding sdLemes su¢h as that of £1,000 donations from members catt 8fford it. the Chaftty has tskcn appropttate steps (n ordu to ensure that sufficiprt flldS are ill place and ther¢by ensuring the Ch8saty is able to eontinue its prese a¢tiviti¢s. OBJECtIVES AND ACtivtrIES Objectiyes and aims a) To promoteth¢ bentfit of the Afgh1 con)munity in Southampton and surroundÉn8 area4 through: la) The promotion and advancement of education. {b) The advanwfjent of the Islamic fatth for the benefit of th¢ public, in accordance with th¢ t¢ttets sJ)d doGtrin¢5 of the S hia Ithna Ash¢ri Shariah. (¢) The r&li¢f of povrrty, sicknes4 and distress. (d) To furthe¥ orbenefit tb¢ Sidellts of &)uthampton 8md the etK)UrI wtthout distillction of 8eDder, owupation with the objective of improviug the conditions of lif¢ for the r¢sid¢nts. sexual orientation, or81$tI in aDnOn ¢ffi)Tl to advance education and to provide facilities in th¢ intrr¢sts of soGiai w¢lfar¢ for rtation leisure time (2) For any other PU4M)sedeemed tharithble by th¢ law of ETrgiand affil Wales thc teS shall from tiTne to time detcrniÉiie. Jll furtheranc¢ of thesc objrtt4 the shall bav¢ power to e5tpblish or secure th¢ establishment of a communlty centre and to maintsin or man8ge or cwperate ¥th any statLrtory authorty in the malntenance and management ofsuch a centre for 8Cttvltles promoted bythe Charlty.
S0UTHAMVN AFGHAM SHIA ASSOCIATION Report of the Tnte¢S for the Yw Ended 31 December 2023 The truste¢5 Present their rerx)rt with the fitMncRal Staten ofthe ChOFity for theyear etthl 31 D¢eember2023. Thetrustees have &lopted the provisions of the Statement of ReComm•ed Practice {SORP) 'Accounting and Reporting by Chariti, issued in Mar¢h 2005. REFERENCE AND ADMINSTRATIVE DETAILS Regist¢red Charity number 1134186 Princip21 Address l A Howards Grove Southanwn Han)pthire S015 SPR Trustees MF Mohammed Jawad Fayazi Ball1]h Haidary Zafir Hussein Naderi ITpendent Examiner Ac£ountableUK 31 Bassett Cres¢e4tt £&st Soutlmmpton S016 7PD
SOUTHAMPTON AFGHANI SHIA ASSOCIATION Report of the Trnstees ror tkn¢ Yr Ended 31 Deeember 2(123 ACHIEVEMELYT AIYD PERFOIIMANCE Charitsble activities Th¢ Trustees consider thatthe perfornmllce ofthe Charity has betn satisfactory and has been su¢ce$sful in fulfilling its a]S and objtttives. The Charity has organised events, activitieg and progrdmme to fulfil its obJtIveS and has en&ured that it has used all mediums at tts dispo7 to promote the serViS provided by the Charity. The Chwyty has 0[18¢d several xtivities including.. a) Providing inf0rDtIOn serviees for its mtmbers and direding them tothe appropriate autlM)titi b) Having a football t¢am which provides a Icisure time activity forthe mernbaE. ¢) Infonniug members of training and education opporDJni¢ies intlLe city to improv¢ th¢ir knowledge and skills. Hawng a Religious School to teach children. FINANCIAL REVIEW Principal fvnding SOue8 The OCiation rEceii'es subscriptions as well &8 rai%ing fvT¥Js at diff¢Mit evettts. Since November2007. a membership fee of £20 po month has been collected. There are over 200 meMbS who pay regular nMber$111p ftts. The asswiatiott also raises fimds of £1,000 per n)ertth¢r or f8mily forthose who afford it. Local businesses hav¥ promi$¢d to support th¢ Charity fi]WiGially. In the futyr< the association will carry on fwidrnislng 8ndwill a150 appty for grants in ordttto fimdthe activlties. Property Pureh*se It h&8 been an aim ofth¢ ChaTity to be able to condu¢t its activities from its own pr¢Ettises. Durlttg Jun¢ 2011. the Charity su¢cessfidly puKh&s¢d the property at IA Howgxds Grove, Southamptr>rt. Thi5 enabled the Charity to conduct its operations and Athivitie5 from th¢ centre and provide it with a t¢Col$able identity. W¢ stsneAf the proJec¢ for th¢ new first-fioor. rear extension md internal Temodelling of our ¢enkr at IA Howards Grove iti JuTh¢ 2023.
soirrHAMEYON AFGHANI SHIA ASSOCIAIYON Report of the Trnstees for tbe Year Ended 31 December 2023 Du¢ to a Ik of funds the ChaTity has not IKen able to attange the following k&ivitie4 but plams to do so in the futur¢: a) Providing ioformation to members through group discussions and preselltations about lifr in th¢ Ullited Kingdom and to educate them about the culthre, rnles and re8ulations in this country. b) Arranging English ¢lass¢8 in orderto twh th¢ members to rea writs and speak English and to le8rn about th¢ local culture. communi¢ate with oth¢T m¢mb¢rs of th¢ ¢on]munity and intwats in th¢ society that they live in. c) Printillg leafiets and arranwg pres¢ntations to provide awareness about the use of banned dny. ON BFHALF OF MohamtDAd Ja
Itwrt Dfthe rtbe YeorEidtd31 IknrnbEr2O23 cpe•dEllt Eyamth¢r'5 RwrttotkeTrllstees•f SOUTHANfVIUNAFGHANISHI1AScTAYllDN Viewrton the at¢tyJRts fortheYewend13I Ek¢¢mber2023 set(t0 IW3eveDIDthirt¢¢n. ResPECtr¥eresrth51blliticsoftNstees gnd exam[ The ChgrtW¥ttusiEesar6resFM)nibl2foTihew¢piton ofthec¢owts. TFKChoriLs tnJst¢u¢onsiderthataD èudil i4nDt]twitrd foTthL5year IuDderSttDon 43(21 of tbeCb&riti&%Acr IWJ (the 1993 Actll and that an indepmdentexamillation i$requirty]. It is my respxJsibJityb)". al c%ninethEaccounts rs#It¢D 43 ofthe IW3 Act bl lo foJlDwth¢ pro&S181ddom irytheG¢ll¢ral Directions 8iY¢nby Ihe(knity Ctynmis$im lUttdet&Ytll 43(7)(b)gfthc ly Act)., and cl to Stsle whetherFrtiElarMatt¢rS bav&¢om¢tomyatt¢nbon. Bu5is Of dejndeMt tmineS report MywAaÈJinatiOnlVB5 CTri out a¢cord¢ wth the DirKtion5 wven by the ChllrityCoromi55iOll. AnexArttination llludes aThi¢wofthe actItingFrds keptby thecharity and comparison ofth¢ a¢countspre5ente41with tlMMTwords. so irteJude5 cfjnsidwion Dfany unu3ual It ordis¢losuTe5 in thetttots 5eek1n8expJatioM& YOU wnccrn1ng8nyJth thttkrth¢accounL8 prc8¥ff a'ttueADdf&irNry&Vand tbt report i81imitrd tv th05cmatters sctolltin the b¢low. ThpredUr¢5 undenak¢ll dvno1prov4ll the evid¢neethat wollld brTCqUitrJJ inan authLthl¢ons4ueMly no opitjion is givcn Rsto l ¢OllneebLth ]ny¢XaTrtttivn. 110 cornet¢ ]ny EttCDtiOn.' 11) wh$iveS rnCTe&soNble tD wIeveth in respect. the requiRmcnts lal to kpceUtu[ecord5 in 8¢coknth Sl0n41 ofthe 1993 Acr. and (bl to prepR cOUnt5 whith actord th the 8CCOUlliinKrxord8 and to comply the &tt(Mmtth8 wuw¢raents ¢fthE 19)3 A¢t havenotba2Lmet: or 12) towhidl in mywinion.4tiemlonsbodbe in OTdt¥toththeap]vp¢rundeEiNBtsf theaccountytobBrcachel. Mi&b AcwuntHbl¢UK Southamo S016 7PD
SOUTHAMwfoN AFGHANI SHIA ASSOCtATtON statemeDt of Thnaufil Artiviti¢J for the Year Ellded 31 De¢ett)ber 2023 3111212023 3111212022 Total Total Funds Funds Notss Unrestrlcted Restrl¢ted Funds Funds INCOML¥G RESOiJRCES Ineomlllg resourees from geller4ted thnds Voluntary income f78.425 £78,425 £119.312 Totsl Incom¢ SourtLq £0 £78A25 £78.425 £119,312 R£SOi]RCES EXPEM)ED Other rE$DrCEs expended 114,583 14ET INCOIIIINGI(oirfGOING) RESOiJRCES £63,842 RECONCIUATION OF FifNDS Toal brought forrd £678,692 12,1511 £676,541 £678,692 £678.692 12.1511 £676,541 £678,692
SOUTHAMPTON AFGHANI SlltA Assoc0 . Report of the Truste¢s Balan¢£ Sheet as at 311)ecember 2023 Note Unrestricted Restricted Funds Funds 31/12/2023 31/1212022 Total Total Funds Funds FIXKD ASSETS Tanglble assets £515,597 £0 £515.597 £526,162 CiJRRENf ASSETS Debto Cash at bank and in hand £710 £370,181 £370,891 £0 £710 £710 £0 £370,181 E251,161 £0 £370.891 £2&1.871 cREDORs Amounts falling due within one year 122,7781 £0 (22.7781 {22.7781 NET CURRENf ASSETS £348,113 £0 £348.113 £229,093 TOTAL ASSETS LESS CURREvf LIABtLrriES £863,710 £0 £863,710 £755.255. CREDfroRS Amounts falling due after MOTC than one year {65,908) £0 NET ASSETS (65,908) 176,564) £797,802 £0 £797,802 £678.691 UJrestri¢ted fijnds Restiicted funds 12.1511 f2,151} £799,952 £680,843 TOTAL FifNDS £797,801 £678,692
soiJrHAMFfoN AFGHANI SHIAASSOCIATION Bolanco She8tA8 8t31 De¢grnber 2023 Thotinondal JtstOmeTrtrY1e appTh8d tythvBoardofTnMt8e&on 2(thSWmbor2024and wer8 swd on Its behaltlw: Mohammad Jawad F8yazI-Ch8lnTWb £+kniclo£d Balluuah Haldary-sgeretary ZafirHus8ein Nad8ri-Treasurnr
SOUTHAMPTON AFGHANI SHL4ASSoCI7o Notesto tht FIBintlal Statemtits fortht YearEnded31 De¢tmber2D23 ACCOUNTlldG POLICIE5 AC¢ounn8C0nventIo The financlal statements have been ptspaied un¢Érthe htstorical c05t¢onvÈnti¢)n and In 3ccord3nce with the Financial Reportingstsnd? forstnalsor Entities leffectweApril 20981. tho CharitlesAct 1993 and the requlrementsof the Ststement of Remmended Practlce, ActounUn83nd Aeporurjg byCharfle¥ 1tttortngrÈs0r All incoming restrjrtes iIllded ¢)Tr th¢ Stsf¢ment of Financial A¢iiviiitt the Chartty15 legally eniitled to the Incomè and the amountcan be quantified with reawnable accuracy. Resourceswended Expendlture is attouttted foroft Hn arctuals 55$Tj h85 beerb dlfied under headingsthataggregate al cost of 50e5. related to the cat4ory. Where costs cannot be directty attributed to patticular headsn8S. they have been all¢¢ated tQactN on a ba$ cOn$t&twIth the use of resouTce5. DeprÉtiation is provided atthe follo%8 annual rdtes In orderto wrlts off each zssetover1tseMèted useful lrfe. Taxatlon The Charity is ¥emptfrom tsx on Its tharftsble èthitres. Fund Unrestricted furtd% be in a¢danCewjthtt¢ ¢hitablobj¢¢tivts al the dian0fth¢1ntt£ts. Restrlcted funds cJn onw be used forpathcular rÈstrl¢tsd purposes within the objects ofthecharfty. Re5tr1ctlonsa¢T$ewhen spedfied by the domotor when fvnd5 are ralsed l0rpartUllr restrfcted puwp05e5 Fdexpl2ati0ft of thcno*]r¢ PUTW5¢ of fvnd is thduded inth¢ notesto Ihe 8tat¢mcnts. INVEsTmE[lNCoME 31112n023 3y1212022 tkwsit account uthrcst
soLHAMpTON AFGHANI SHIAAS50aATION Nott0th£ Flnanaal Ststem•nts forthe YearEnded 31 Decanber 2023 - Corrtl>wed Therewer¢ no tte8, rtmun6raiiotk or other b¢ll<fjts fortheyeAr¢Dded 31 Dccemb2023 [fOrth¢ yearended 31 December 2021. Trubtrfi. Espenst4 Thffe W¢nO trustew, exnse$pAJd fortheye4reJLds] 31 Dec&nlxr2023 D0rforfknY 31 DecornE• 2021 TANGIBLE FiXED ASSETS Frtehoid propcrty COST Additions Disposal £527.662 £176,979 £186.794 At31.122023 £517.847 NET BOOKVALUE At 31 Decanber 2022 £527.662 At 31 Decemlxr 2023 E527.662 DEBTORS: AMOIiNTSFALLING DIJE WTllllN ONE AR 31n2ll023 3111212022 Oth¢rdebtors £710 £710 £710 £710 cREDrrO. AMOUNTS FALLINC WIIHIN ONE ITAR 3m212023 31ll212022 £22,778 3.078 £21778 £23,078
SOLITHAMPTON AFGHANI SHIA ASSOCIATION Note5 to the Flnancial statements for the Year Ended 31 December 2023 - Contlnued CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR Amounts falling due in more than one year 31112ll023 3111212022 Repayable by instalments.. Loan £65,908 £76,561 £65,908 £76,561 SECURED DEBTS The following secured debts are fflncluded within creditors.. 31112n022 3111212021 Other loans £65,908 £76,561 £65.908 £76.561 During the JXrii)d there were secured debts totalling £65.9O8 This bank loan has a first legal charge overthe freehold property at IA Howards Grove, Shirley, Southampton. S015 SPR. MOVEMENf IN FUNDS At oimu2023 Net Movements AT 3111212023 In Funds Unregtricted fund8 General fund 12,1511 £0 {2,151} Restrlcted ndS Gras5Toots IFootba]l) £799,952 1119,1091 £680,843 £797.801 (119,109) £678.692
SOUTHAMiYfoN AFGHANI SHIA AssoaATION Notes to the Financlal Statements forthe Year Ended 31 DKember 2023 - Q>ntinued io MOVKMENT IN FUNDS. contiDued Net movement in fimds, included in the above are as follows.. Ineoming Resource5 Movement Sour¢es Expended Ill Fund Unrestrlded thnd8 G¢n¢ral fund £78.425 £40,684 £119,109 Restricted fullds Grassroots {Football) TOTAL FUNDS £78.425 £40.684 £119.109
soirrHAMPTON AFGHANI SHIA ASSOCIATION Detsiled Ststsmellt of Finan¢ial Activities for the Year Ended 31 De¢ember 2023 3m2no23 3111212022 INCOMENG RESOiJRCES Voluntsry ia¢oJue DDnation8 Local Authority Grant Membership f¢es £78,425 £119.312 IllvestmeDÉ ineome D¢posit accO[t interest £0 £0 Total IucoJllillg resour¢¢s £78,425 £119,312 RESOURCES EXPENDED Support Costs Heat and litsht Repairs and renevrdls Printin& postage & stationery Telepbolle Accountancy Legal & profession fees 1935) £0 14981 £0 £0 {9,2211 {420) 12.0001 12461 £0 £300 (3,6441 (10,653) (6,0101 Other Rates and water 12.8131 15,1521 12511 16561 £61,206 2481 17501 £0 £0 (1,314) 16.5091 £0 £0 17501 tnsurance Bank loan interest ProfitlL08b Sale of Tangible Asset Sundries Depr¢ciatioD £51.337 {8.573) Tot#1 resource8 expended £40,684 14,583) Net Ineome £119,109 £104,729