**Company Number 07233756 Charity Number 1135847**
## **ASSOCIATION OF AFGHAN UNITED IN BRITAIN**
**Accounts 30/06/2025**
## **FINANCIAL STATEMENTS**
**ACCOUNTS Period to 30 June 2025**
|CONTENTS|PAGE|
|---|---|
|The Director's Annual report|1-3|
|Statement of Financial Activities|4|
|Balance Sheet|5-6|
|Notes to the Accounts|7-8|
## **ASSOCIATION OF AFGHAN UNITED IN BRITAIN COMPANY LIMITED BY GUARANTEE DIRECTORS ANNUAL REPORT PERIOD TO 30 June 2025**
The Directors have pleasure in presenting their report and the unaudited financial statements of the company for the period to 30 June 2025.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Registered charity name ASSOCIATION OF AFGHAN UNITED IN BRITAIN
Charity Registration Number: 1135847
Company registration number 07233756
Registered office: 6 Sawday Street, Leicester, LE2 7JW
## **THE Directors**
The Directors who served the charity during the period were as follows:
MR MOHAMED DAROGHE HOSSINI MR AHMED HASSANI MR ABDUL KHALED HOSSAINI
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
ASSOCIATION OF AFGHAN UNITED IN BRITAIN is a (not-for-profit) company limited by guarantee governed by its Memorandum and Articles of Association. The company was incorporated on 23 April 2010.
## **OBJECTIVES AND ACTIVITIES**
The objectives of the organisation, as set out in its governing document are:
## (1)
To advance the religion of Islam, by means of, but not exclusively, promoting the teachings and tenets of Islam and provision of facilities for Islamic education;
## (2)
To advance the education of the public, in particular, but not exclusively, by the provision of language and citizenship classes;
## (3)
To relieve financial hardship among poor people, victims of natural and man-made disasters and other people in need, by means of, but not exclusively, making grants for providing or paying for items, equipment, services and facilities, including the provision of advice, food, water, clothing and accommodation for the said persons;
## (4)
To promote any other charitable purpose for the benefit of the general public that the trustees from time to time may determine.
- 1 -
## **ASSOCIATION OF AFGHAN UNITED IN BRITAIN COMPANY LIMITED BY GUARANTEE**
## **DIRECTORS ANNUAL REPORT (continued) PERIOD TO 30 June 2025**
## **ACHIEVEMENTS AND PUBLIC BENEFIT**
ASSOCIATION OF AFGHAN UNITED IN BRITAIN has this year provided religious functions for the community. Prayer and community meetings were held at the charity premises. This has helped the community to meet their religious obligations and to benefit them spiritually.
## **FINANCIAL REVIEW**
ASSOCIATION OF AFGHAN UNITED IN BRITAIN has been successful in attracting donations from the public in meetings its needs. It has raised £31,961 total income for the period including donations through regular giving and one-off donations. It had an expenditure of £16,656 (mainly Mortgage Interest, Utility, and other operational costs) which has been met by the income of the charity. Therefore, the charity had a surplus of £15,305 for the year. At the end of the period, the Directors held reserves (net of the property) of £242,469.
## **PLANS FOR FUTURE PERIODS**
The Directors intend to continue providing services to the community of Leicester at their centre. The directors intend to develop services for children to teach them languages, especially English for those who cannot speak English.
## **RESPONSIBILITIES OF THE DIRECTORS**
The Directors are responsible for preparing the Directors Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Directors are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- 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.
- 2 -
## **ASSOCIATION OF AFGHAN UNITED IN BRITAIN COMPANY LIMITED BY GUARANTEE DIRECTORS ANNUAL REPORT (continued) PERIOD TO 30 June 2025**
The Directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **APPROVAL**
The report was approved by the Directors on date
30/03/2026 and signed on their behalf by
Director Name: Ahmed Hassani
Signature:
- 3-
## **STATEMENT OF FINANCIAL ACTIVITIES ASSOCIATION OF AFGHAN UNITED IN BRITAIN Company Registration No. 07233756 at 30 June 2025**
||**Note**|**Restricted**|**Unrestricted**|**Total**|**_Total_**|
|---|---|---|---|---|---|
|||||**2025**|**_2024_**|
|**Incoming Resources**||**£**|**£**|**£**|**_£_**|
||Donations 2|-|31,961|31,961|18,715
|
|**Total Incoming Resources**||**-**|31,961|31,961|18,715
|
|**Resources Expended**||||||
||Charitable Expenditure|3 11,200|5,456|16,656|14,884|
|**Total Resources Expended**||**11,200**|**5,456**|**16,656**|**14,884**|
|**Net Income**||**(11,200)**|**26,505**|**15,305**|**3,831**|
|**Transfers between funds**||28,747|(28,747)|-|-|
|**Net movement in funds**||17,547|(2,242)|15,305|3,831|
|**Reconciliation of funds:**||||||
|Total funds brought forward||190,732|36,432|227,164|223,333|
|**Total funds carried forward**||208,279|34,190|242,469|227,164|
- 4-
## **BALANCE SHEET**
## **ASSOCIATION OF AFGHAN UNITED IN BRITAIN Company Registration No. 07233756 at 30 June 2025**
||**Notes**|**Restricted**|**Unrestricted**|**Total**|**_Total_**|
|---|---|---|---|---|---|
|||||**2025**
|**2024**|
|||**£**|**£**|**£**
|**£**|
|**Fixed Assets**|4|380,000|30,985|410,985|_410,985_|
|**Current Assets**||||||
||Cash at Bank and in Hand|7,042|3,955|10,997|7,364|
||Debtors|-|-|-|6|
||**Total Current Assets**|**7,042**|**3,955**|**10,997**|**7,370**
|
|**Creditors:**||||||
|amounts falling due within one year||-|(750)|||
||Net Current Assets|7,042|3,205|||
|**Assets less Current Liabilities**||7,042|3,205|10,247|6,620|
|**Creditors:**||||||
|amounts falling due after one year||178,763|-|-|190,441|
|**Total Net Assets**||208,279|34,190|242,469|227,164|
|**Total funds**||||||
|**Restricted Funds**|5|208,279|-|208,279|190,732|
|Unrestricted Funds|6|-|34,190|34,190|36,432|
|**Total Funds**||208,279|34,190|242,469|227,164|
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## **Balance Sheet Continued on next page.. BALANCE SHEET (Continued)**
## **ASSOCIATION OF AFGHAN UNITED IN BRITAIN Company Registration No. 07233756 at 30 June 2025**
For the year ending 30/06/2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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.
Director Name Ahmed Hassani
Signature Date 30/03/2026
- 6-
## **NOTES TO THE ACCOUNTS ASSOCIATION OF AFGHAN UNITED IN BRITAIN Company Registration No. 07233756 at 30 June 2025**
## **1. Accounting Policies**
## **Basis of preparation of financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102 have been prepared in accordance with Charities SORP (FRS 102) ‘Accounting and Reporting by charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) effective 1[st] January 2015’, Financial Reporting Standard 102 ‘The financial reporting standard applicable in the UK and Republic of Ireland and Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the trustees in the furtherance of the general objectives of the charity which have not been designated for any other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.
Restricted funds are those which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by a donor or when funds are raised for particular restricted purposes.
## **2. Donations**
|**Donations**|||||
|---|---|---|---|---|
|||**Restricted**|**Unrestricted**|**Total**|
|General Donations||-|31,961|31,961|
|Total||-|31,961|31,961|
|**Charitable expenditure**|||||
|Interest||11,200|-||
|Accountancy Fees||-|750||
|Utility Costs||-|3,793||
|Professional Costs||-|250||
|Repairs & Maintenance||-|-||
|Event Hire & Catering||-|-||
|Office Equipment||-|-||
|Stationery & Sundries||-|176||
|Telephone||-|225||
|Water Rates||-|262||
|**Total**||**11,200**|**5,456**|**16,656**|
||- 7-||||
## **3. Charitable expenditure**
## **NOTES TO THE ACCOUNTS (Continued) ASSOCIATION OF AFGHAN UNITED IN BRITAIN Company Registration No. 07233756 at 30 June 2025**
## **4. Fixed Assets**
|**Fixed Assets**||
|---|---|
||**£**|
|Cost|380,000|
|Additions|30,985|
|**Net book value at 30/06/25**|**410,985**|
## **5. Restricted Funds**
Restricted Funds are property related funds. The Restricted funds at the end of the period are £208,279.
## **6. Unrestricted Funds**
Unrestricted funds are held for the general purposes of the charity. At the end of the period the company held £34,190 in General Funds.
## **7. Director Remuneration**
There were no payments made to Directors or connected parties during the period
- 8-
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report Report to the** Charity Name ASSOCIATION OF AFGHAN UNITED IN BRITAIN **trustees/directors/ members of On accounts for the year** 30/06/2025 **ended Charity no.: 1135487** Company no.: **07233756 Set out on pages** 1-8 (remember to include the page numbers of additional sheets) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30/06/2025. **Responsibilities and** As the charity’s trustees of the Company (who are also the directors of the **basis of report** company 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 for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’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 material matters have come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 Charities SORP (FRS102).
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.
- _Please delete the words in the brackets if they do not apply._
**Signed:**[mSuleman ]
**Date:** 30/03/2026
**October 2018**
1
**IER**
## **Name:** M SULEMAN
**Relevant professional qualification(s) or body (if any):**
ACCOUNTANT
## **Address:**
## C/O ACCOUNTS DEPARTMENT
FUSION ACCOUNTING LTD
398A EAST PARK ROAD, LEICESTER, LE5 5HH
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**October 2018**
2
**IER**