THE ASSAHABA CENTRE BRISTOL
Report to the Trustees for the year ended 31[st] March 2022
The Trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the independently examined financial statements for the year ended 31[st] March 2022.
The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity.
Administrative details
THE ASSAHABA CENTRE BRISTOL
Contact MR SHAHIN 8 COLNE GREEN KEYNSHAM BRISTOL BS31 1UH Charity Registration number 1135512 – Company No. 07085430 Trustees who served during the year:
Bassam Shahin Kamel Saker Mubruk Aziz
Yousef Althefeeri,
Governing document
MEMORANDUM AND ARTICLES OF ASSOCIATION INCORPORATED 24 NOVEMBER 2009 THE CHARITY WORKS TO PROMOTE RACIAL HARMONY BY INCREASING KNOWLEDGE AND MUTUAL UNDERSTANDING FOR THE GENERAL COMMUNITY BY HOLDING MEETINGS WITH OTHER COMMUNITIES AND RELIGIOUS GROUPS ALSO TRYING TO PROMOTE INTEGRATION OF THE ARAB COMMUNITY WITH OTHER COMMUNITIES WHICH WILL BENEFIT ALL.
How our activities deliver public benefit
We believe the above activities are carried out for the public benefit
1
THE ASSAHABA CENTRE BRISTOL
Report to the Trustees for the year ended 31[st] March 2022
Risk Assessment
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that as far as possible, systems are in place to mitigate exposure to the major risks.
Reserves Policy
THE ASSAHABA CENTRE BRISTOL should have unrestricted reserves of between three and six months running costs.
Review of the year and plans for future periods.
The Trustees had met in April 2022 to discuss the charity’s finances, activities and improvements to the building during the above year.
Donations coming in were of a concern for the trustees after the downturn of donations in 2020/21 reached £15400 only but it was a relief to report that in 2021/22 the level of donations had increased to almost £26000 and hoping it will keep increasing to help the charity ‘s trustees to fulfil the charity objectives and future improvements to the building.
During the year a major improvement authorised by the Trustees was installing new cameras at the cost of £1377.00.
In the 2020/21 Trustee’s report it was agreed that £5160.29 to be transferred from account 51428381 to account 51471597 also £3355.36 was transferred from account 51428381 to account 51471597. A total of £8515.65 was done on 31 March 2022.
The trustees were happy that the charity's finances are in good shape and in credit.
Ramadan was approaching in 2021 so the trustees had to make another very difficult decision of not having a great deal of activities other than prayers with social distancing, unlike previous years when we provided cooked meals for the communities to enable other communities to meet and people to mix. The decision was taken for Health and Safety reasons as Covid19 was present. Instead we provided uncooked and unprepared food and delivered it to the needy in the community. It worked well and it was appreciated by them.
Helping members of the community is our top priority. During the year we helped housing refugees, showing them the way to settle and help all the time was available to them. In the same time help was available for foreign students to guide them to find accommodation etc.
The Trustees had looked at the future improvement and decided not to set any project but if needed will act at the time.
The Trustees will always try their best to work for the objectives of the charity.
2
Trustees' Responsibilities Statement - Charitable Company
The trustees (who are also directors of Assahaba Centre Bristol for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP 2015 (FRS 102);
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
-
there is no relevant information of which the charitable company’s independent examiner is unaware; and
-
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.
By Order of the Trustees
This report was approved by the Trustees on ...................................
On behalf of the Trustees ...........................................
Independent Examiner's Report to the Trustees of The Assahaba Centre Bristol
I report on the accounts of the company for the year ended 31[st] March 2022 which are set out on pages 5 to 10
Responsibilities and basis of report
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Dick Maule FCA
The Cross House, South Woodchester, GL5 5EL
Date
4
The Assahaba Centre Bristol
Statement of Financial Activities for the year ended 31st. March 2022
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Funds | ||
| Notes | 2022 | 2022 | 2022 | 2021 | |
| £ | £ | £ | £ | ||
| Income from | |||||
| Donations | 24,371 | 1,948 | 26,319 | 17,039 | |
| Miscellanous | |||||
| Feed in tariffs received | 1,559 | - | 1,559 | - | |
| Total | 25,930 | 1,948 | 27,878 | 17,039 | |
| Expenditure on: | |||||
| Charitable activities | 23,226 | 3,248 | 26,474 | 58,730 | |
| Total | [2] | 23,226 | 3,248 | 26,474 | 58,730 |
| Net income / [expenditure] | 2,705 | (1,300) | 1,404 | (41,691) | |
| Total funds brought forward | 466,543 | 10,300 | 476,843 | 518,534 | |
| Transfers between funds | (5,160) | 5,160 | - | - | |
| Total funds carried forward | 464,088 | 14,160 | 478,248 | 476,843 |
5
The Assahaba Centre Bristol
Company number 07085430
Balance sheet as at 31st.March 2022
| Tangible assets Fixed assets Current assets Cash at bank and in hand Current liabilities Creditors: amounts falling due within 12 months Net Current assets Total assets Unrestricted funds General funds Restricted funds |
2022 £ 353,684 124,939 124,939 (375) 124,564 478,248 464,088 14,160 478,248 |
2021 £ 360,902 116,317 116,317 (375) 115,942 476,843 466,543 10,300 476,843 |
|---|---|---|
Total funds
For the year ended 31st March 2022
The company was entitled to the exemption from audit under section 477[2] of the Companies Act 2006
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime
Signed:
Date:
6
The Assahaba Centre Bristol
Notes to the accounts for the year ended 31st. March 2022
(1) Principal Accounting Policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.
(a) Basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial
statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) as update by Update Bulletin 2, the Charities Act 2011 and the Companies Act 2006.
The financial statements have been prepared under the historical cost convention.
(b) Fund accounting
[i] Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
[ii]Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes.
[iii] Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
(c) Income
Income is included in the statement of financial activities when the charity
is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
[i] Income received by way of grants, donations and gifts and is included in full
in the Statement of Financial Activities when receivable. Grants, where entitlement is not
conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
[ii] Donated services and facilities are included at the value to the charity where this can be quantified.
[iii]The value of services provided by volunteers has not been included in these accounts.
[iv] Investment income is included when receivable.
[v]Income from charitable trading activity are accounted for when earned.
[vi]Income from grants, where related to performance and specific deliverables,
are accounted for as the charity earns the right to consideration by its performance.
(d) Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered
[i]Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
[ii] Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated dirctly to such activities and those costs of an indirect nature necessary to support them [iii]All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.
7
The Assahaba Centre Bristol
Notes to the accounts for the year ended 31st. March 2022
(1) Principal Accounting Policies
(e) Fixed assets
Tangible fixed assets are written off over the expected useful life of the asset, at 25% per annum for equipment.
Items costing over £500 are capitalised.
In order to comply with FRS 102 the building is depreciated at 2% per annum..
(2) Expenditure
| Charitable Activities 2022 £ Garage hire 1,800 Repairs and maintenance 5,269 Waste collection - Bank charges 45 Renovation costs and professional fees - Independent examination 375 Non capitalised equipment - I.T. 200 Building security and fire alarm costs 1,378 Events 3,248 Utilities 6,928 Sundry 13 Depreciation 7,218 Print, publicity, post and stationery - 26,474 (3) Creditors £ Falling due within 12 months Sundry creditors and accruals 375 |
Total 2021 £ 1,800 271 250 - 30,335 375 - 256 1,210 10,918 5,459 - 7,855 - 58,730 £ 375 |
|---|---|
8
The Assahaba Centre Bristol
Notes to the accounts for the year ended 31st. March 2022
(4) Tangible Fixed Assets
| (4) Tangible Fixed Assets | |||||
|---|---|---|---|---|---|
| Office | Property | Total | |||
| Equipment | |||||
| £ | £ | £ | |||
| Cost | |||||
| balance brought forward | 1,750 | 392,322 | 394,072 | ||
| additions in the year | - | - | - | ||
| 1,750 | 392,322 | 394,072 | |||
| Depreciation | |||||
| balance brought forward | 1,750 | 31,420 | 33,170 | ||
| charge for the year | - | 7,218 | 7,218 | ||
| 1,750 | 38,638 | 40,388 | |||
| Net book value at 31st. March | 2022 | - | 353,684 | 353,684 | |
| Net book value at 31st. March | 2021 | - | 360,902 | 360,902 | |
| (6) Movements in funds | |||||
| Balance at | Balance at | ||||
| 1.4.2021 | Income | Expenditure | Transfers | 31.03.2022 | |
| £ | £ | £ | £ | £ | |
| Restricted funds | |||||
| Ramadan donations | 10,300 | 1,948 | (3,248) | 5,160 | 14,160 |
| Unrestricted funds | |||||
| General funds | 466,543 | 25,930 | (23,226) | (5,160) | 464,088 |
| Prior year | |||||
| Balance at | Balance at | ||||
| 1.4.2020 | Income | Expenditure | Transfers | ||
| £ | £ | £ | £ | ||
| Restricted funds | |||||
| Ramadan donations | 19,562 | 1,656 | (10,918) | - | 10,300 |
| Unrestricted funds | |||||
| General funds | 498,972 | 15,382 | (47,812) | - | 466,543 |
9
The Assahaba Centre Bristol
Notes to the accounts for the year ended 31st. March 2022
(7) Analysis of prior year funds to comply with FRS102. Statement of Financial Activities for the year ended 31st. March 2021
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Funds | ||
| Notes | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | ||
| Income from | |||||
| Donations | 15,382 | 1,656 | 17,039 | 70,837 | |
| Total | 15,382 | 1,656 | 17,039 | 70,837 | |
| Expenditure on: | |||||
| Charitable activities | 47,812 | 10,918 | 58,730 | 91,513 | |
| Total | [2] | 47,812 | 10,918 | 58,730 | 91,513 |
| Net income / [expenditure] | (32,429) | (9,262) | (41,691) | (20,676) | |
| Total funds brought forward | 498,972 | 19,562 | 518,534 | 539,210 | |
| Total funds carried forward | 466,543 | 10,300 | 476,843 | 518,534 |
10