## **BANGLADESH CENTRE LEEDS**
**(A Registered Charity No. 1137465) & Company Registration No. 07137229**
(Limited by Guarantee)
Financial Statements for the year ended on 31st January 2023
## **Del & Co.**
Chartered Management Accountant 277 Anlaby Road Hull, HU3 2SE
## BANGLADESH CENTRE LEEDS
## **Contents of the Abbreviated Accounts**
for the year ended on 31st January 2023
||**Page**|
|---|---|
|Legal and administrative details|1|
|Statement of Trustees/Directors Responsibilities|2-3|
|Independent Examiner’s report|4|
|Statement of financial activities|5|
|Balance Sheet|6|
|Notes to the Abbreviated Accounts|7-8|
## BANGLADESH CENTRE LEEDS **Legal and Administrative Details**
for the year ended on 31st January 2023
**Charity Reg No. Company Reg. No.** (Limited by Guarantee) HMRC Charity Ref **Registered Address**
**1137465 07137229**
XT32447 Bangladesh Centre Roundhay Road Leeds LS8 5AN UK
## **Board of Directors**
|**Name**|**Position**|
|---|---|
|Waish Miah|Chairman|
|Jahed Ali|Secretary|
|Bodor Ahmed|Treasurer|
|Mohammed Nesawar Ali|Director|
|Shah Abu Bokor|Director|
|Abdul Kalam|Director|
|Abdul karim|Director|
|Malik Dobir Miah|Director|
|Shah Yaor Miah|Director|
|Mohammed Dilaur Rahman|Director|
|Noshibur rahman|Director|
|Muhammad Jalal Uddin|Director|
|||
|||
|||
## **Independent Examiner**
## **Del & Co.**
Chartered Management Accountant 277 Anlaby Road Hull, HU3 2SE
## **Bankers**
## **Yorkshire Bank**
329 Harehills Lane Leeds, LS9 6AX UK
**1**
## **BANGLADESH CENTRE LEEDS STATEMENT OF TRUSTEES/DIRECTORS RESPONSIBILITIES**
for the year ended on 31st January 2023
The Directors present their report with the financial statements of the charity for the period ended 31 January 2023. The Directors have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the directors are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website.
## **INDEPENDENT EXAMINER**
The Directors consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the Act 2011) and that an independent examination is needed. As such appointed the following accountancy practising firm as independent examiner-
## **Del & Co.**
Chartered Management Accountant 277 Anlaby Road Hull, HU3 2SE, UK
## **ACHIEVEMENT AND PERFORMANCE 2020/21**
## **Objective**
To further benefit of the residents of people of Bangladeshi origin living in the Metropolitan district of Leeds and the local area without distinction of sex, sexual orientation, or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisation effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objectives of improving the conditions of life for the residents
## **Elderly Club**
The Centre is running this club to give the elderly people better feeling of their lives and passing a good time with their friends, reading books etc. During pandemic there was interrution and maintained govt guidelines in this regard.
**2**
## **BANGLADESH CENTRE LEEDS**
## **STATEMENT OF TRUSTEES/DIRECTORS RESPONSIBILITIES**
## for the year ended on 31st January 2023
STATEMENT OF TRUSTEES/DIRECTORS RESPONSIBILITIES…………. Continued
## **Other Community Activities**
The following activities are carried out for the benefit of the local community as far as possible maintaining covid guideline:
* Eid prayers, religious programmes
* Cultural programmes and activities like, Independence day of Bangladesh, Eid Reunion gatherings, Radha Ramon folk festival
*Community activities like, Carrom Competition, Elderly group luncheon club, Elderly group trips, Summer trip for BCL members
*Community classes delivered by Shantona Women’s organisation, The Learning Curve training, Educate First and Path Yorkshire Training
*Janaza funeral prayer and mortuary washroom facilities
The sessions are run on a Monday & Friday morning where it is attended by over 40 women and the number is in increasing trend. This session is in partnership with Hamara who provide us with an instructor. The sessions are currently looking at Healthy ways of leading their lives with diet and regular monitoring of weight management.
## **Victory day celebrations**
In conjunction with Purobi Cultural Society we celebrated the Victory Day of Bangladesh which reminded people, specially the young generation the significance and events that lead to the victory. We also had various cultural activities and served the food. Lots of Bangladeshi people from all over the region attended and enjoyed the programme.
## **Bangladesh High Commission**
In partnership we held 1 consular services to the people of Leeds and surrounding areas. This service has been welcomed by all that attend as it is convenient for people than going to Manchester where it is time consuming and often frustrating. More than 100 people attended the consular services.
## **International Mother Languaue Day Celebration**
Centre organised the International Mother Language Day celebration to encourage new genration for understatnding and respecting ecah and every peoples' mother langauge.
The financial statements and Directors report were approved by the directors and authorised for issue on 23rd October 2023 and signed on their behalf by:
**Bodor Ahmed** Director
**3**
## BANGLADESH CENTRE LEEDS
## **Independent Examiner's Report to the board of**
## BANGLADESH CENTRE LEEDS
I report on the accounts of the Centre for the year ended on 31st January 2023, which comprises the Statement of Financial Activities, the Balance Sheet and the related notes.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The charity’s trustees are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the financial statements under section 145 of the 2011 Act;
• 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 the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as 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 financial statements 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 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 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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 financial statements to be reached.
Delwar Hossain ACMA, CGMA ………… 23/10/2023 CIMA Member in Practice
**Del & Co.**
Chartered Management Accountant 277 Anlaby Road Hull, HU3 2SE
**4**
## **BANGLADESH CENTRE LEEDS**
## STATEMENT OF FINANCIAL ACTIVICTIES
for the year ended on 31st January 2023
|**Notes**
**INCOMING RESOURCES**
Incoming resources from generated funds
Voluntary income
Incoming Resources from Charitable Activities
2
Investment Income
Other Incoming Resources-Grant and JRS
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
Charitable Activities
Charitable
3
Governance costs
3
**TOTAL RESOURCES EXPENDED**
**Net incoming/(outgoing) resources before transfer**
Transfer between Funds
**RECONCILIATION OF FUNDS**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Restricted**
**Total 2023**
Total 2022
Funds
Funds
**Funds**
Funds
£
£
**£**
£
-
-
-
-
36,526
36,526
44,460
-
-
-
-
31,979|
|---|---|
||**36,526**
**-**
**36,526**
**76,439**
-
#DIV/0!
#DIV/0!
48,754
48,754
58,609
960
960
1,055|
||49,714
-
**49,714**
**59,664**|
||**13,188**
**-**
**-**
**13,188**
**-**
**16,775**
-
-
-
-|
||17,080
17,080
305|
||3,892
-
3,892
17,080|
All recognised income and expenditures are included in the Statement of Financial Activities.
All activities during the above financial period arose from continuing operations.
The accompanying notes are an integral part of these financial statements
**5**
## BANGLADESH CENTRE LEEDS
## **Balance Sheet**
||**Balance Sheet**||
|---|---|---|
||As at 31 January202|3|
||**Notes**
**Fixed Assets**
Tangible Assets
6
**TOTAL FIXED ASSETS**
**Current Assets**
Debtors
Prepayment
Cash at Bank and in hand
**TOTAL CURRENT ASSETS**
**Creditors: Amounts falling due within One Year**
Creditors
7
**Net Current Assets / (Liabilities)**
**Total Assets less Current Liabilities**
**Creditors: Amount falling due after more than One Year**
**Net Assets**
**THE FUNDS OF THE CHARITY**
Unrestricted funds
Restricted
**TOTAL CHARITY FUNDS**|Unrestricted
Restricted
**Total 2023**
**Total 2022**
Funds
Funds
**Funds**
**Funds**
£
£
**£**
**£**|
|||27,668
27,668
33,597|
|||27,668
-
27,668
33,597
-
-
-
-
4,330
-
4,330
14,150|
|||4,330
-
4,330
14,150
8,826
8,826
7,941|
|||8,826
-
8,826
7,941|
|||4,496
-
-
4,496
-
6,209|
|||23,172
-
23,172
39,806|
|||19,280
-
19,280
22,726|
|||**3,892**
**-**
**3,892**
**17,080**|
|||3,892
3,892
17,080
-
-
-|
|||**3,892**
**-**
**3,892**
**17,080**|
For the Period ended 31 January 2023 the company was entitled to exemption from audit under section 477 (2) of the Companies Act 2006.
The Director acknowledge their responsibilities for:
i) Ensuring that the company keeps accounting records which comply Section 386; and
ii) Preparing accounts which give a true and fair view of the state of affairs of the company as at the end of each financial year, and of its profit or loss for financial year, in accordance with the requirements of Section 393, and which otherwise comply with the requirements of the Companies Act relating to accounts, so far as is applicable to the company.
These Accounts have been delivered in accordance with the provisions applicable to companies subject to small companies’ regime.
The financial Statements were approved by the Directors on 23/10/2023...... and were signed by:
## **Bodor Ahmed**
Director
**The notes form part of these accounts**
**6**
## BANGLADESH CENTRE LEEDS
## **Notes to the Financial Statements**
for the year ended on 31st January 2023
## **Notes to the Accounts**
## 1 **ACCOUNTING POLICIES**
## **Accounting Convention**
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities SORP 2005, as a charity and a company limited by guarantee;
## **Income**
Income represents the amount receivable during the year.
## **Charitable expenditure**
Charitable expenditure includes all expenditure directly related to the objects of the charity. This includes support costs, which are the staffing and associated costs of supporting, monitoring and evaluating the work of the charity.
## **Governance Costs**
These include the costs related to the general running of the charity as opposed to the direct management function associated with generating funds, service delivery and programme or project work.
## **Depreciation of Fixed Assets**
Depreciation is provided to write off the cost, less any estimated residual value, of all fixed assets over their expected useful life. Assets are capitalised and written off as per the following periods, on a straight line basis:
## Equipments- 5 years
Fixtures and Fittings -5 years
## **Taxation**
As a Registered Charity, the income of the charity is exempt under Section 505 of the Income and Corporation Taxes Act 1988. Irrecoverable VAT has been charged to the relevant expenditure headings. As such no taxation has been provided for in the Financial Statements.
## **FUND ACCOUNTING**
The charity maintains the following funds:
## **Unrestricted Funds**
These represent funds which are expendable at the discretion of the Trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
## **Restricted Funds**
The charity's restricted funds represent grants or donations which are allocated by the donor for specific purposes.
## **2 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
|Leeds CC Grant
HMRC JRS
Event Donations
Lettings
**Total Incoming Resources**|Unrestricted
Restricted **Total 2023** Total 2022
Funds
Funds
**Funds**
Funds|
|---|---|
||**£**
**£**
**£**
**£**
**-**
26,143
**-**
5,836
**-**
-
36,526
**36,526**
44,460|
||
**36,526**
**-**
**36,526**
**76,439**|
**7**
|**Notes to the Account (continued)**
3 **EXPENDITURE ANALYSIS**
Unrestricted
Restricted
**Total 2023**
Total 2022
Funds
Funds
**Funds**
Funds
**£**
**£**
**£**
**£**
**Charitable activities**
Staffing costs
**17,875**
**17,875**
26,237
Utilities
**11,048**
**11,048**
8,370
Rent & rates
**4,895**
**4,895**
1,400
Repairs & Maintenance
**135**
**135**
3,969
Postage and stationery
**-**
327
Telephone/Internet
**1,143**
**1,143**
597
Cleaning & Waste Management
**1,263**
**1,263**
3,563
Event Managements
**2,043**
**2,043**
2,875
Other legal and Professional
**-**
253
Insurance
**1,982**
**1,982**
1,353
Depreciation
**5,929**
**5,929**
5,929
Bank Charges
**334**
**334**
333
Interest paid
**821**
**821**
830
Miscellaneous
**1,286**
**1,286**
2,573
**TOTAL CHARITABLE ACTIVITIES**
**48,754**
**-**
**48,754**
**58,609**
**Governance costs**
Independent Examination
**960**
**960**
960
Annual Report, AGM & Trustee meetings
**-**
**0**
0
Others -website maintenance
**0**
95
**TOTAL GOVERNANCE COSTS**
**960**
**0**
**960**
**1055**
**TOTAL**
**49,714**
**-**
**49,714**
**59,664**|**Notes to the Account (continued)**
3 **EXPENDITURE ANALYSIS**
Unrestricted
Restricted
**Total 2023**
Total 2022
Funds
Funds
**Funds**
Funds
**£**
**£**
**£**
**£**
**Charitable activities**
Staffing costs
**17,875**
**17,875**
26,237
Utilities
**11,048**
**11,048**
8,370
Rent & rates
**4,895**
**4,895**
1,400
Repairs & Maintenance
**135**
**135**
3,969
Postage and stationery
**-**
327
Telephone/Internet
**1,143**
**1,143**
597
Cleaning & Waste Management
**1,263**
**1,263**
3,563
Event Managements
**2,043**
**2,043**
2,875
Other legal and Professional
**-**
253
Insurance
**1,982**
**1,982**
1,353
Depreciation
**5,929**
**5,929**
5,929
Bank Charges
**334**
**334**
333
Interest paid
**821**
**821**
830
Miscellaneous
**1,286**
**1,286**
2,573
**TOTAL CHARITABLE ACTIVITIES**
**48,754**
**-**
**48,754**
**58,609**
**Governance costs**
Independent Examination
**960**
**960**
960
Annual Report, AGM & Trustee meetings
**-**
**0**
0
Others -website maintenance
**0**
95
**TOTAL GOVERNANCE COSTS**
**960**
**0**
**960**
**1055**
**TOTAL**
**49,714**
**-**
**49,714**
**59,664**|Unrestricted
Restricted
**Total 2023**
Total 2022
Funds
Funds
**Funds**
Funds
**£**
**£**
**£**
**£**
**17,875**
**17,875**
26,237
**11,048**
**11,048**
8,370
**4,895**
**4,895**
1,400
**135**
**135**
3,969
**-**
327
**1,143**
**1,143**
597
**1,263**
**1,263**
3,563
**2,043**
**2,043**
2,875
**-**
253
**1,982**
**1,982**
1,353
**5,929**
**5,929**
5,929
**334**
**334**
333
**821**
**821**
830
**1,286**
**1,286**
2,573|
|---|---|---|
|||**960**
**960**
960
**-**
**0**
0
**0**
95|
|||
**960**
**0**
**960**
**1055**|
||||
||**TOTAL**|**49,714**
**-**
**49,714**
**59,664**|
4. **TRUSTEE/ DIRECTORS REMUNERATION**
Trustees received no remuneration during the year (2021-22 = £ nil).
|5.
6.
7|**STAFF COSTS**|**2023**
**£**
17,635
0
240
**17,875**
**Furniture & Equipment**
**£**
89,332
0
89,332
55735
5,929
**61,664**
**27,668**
**33,597**
**2023**
2,426
0
0
6,400
**8,826**|**2022**
**£**
25,717
0
520
**26,477**
**2022**
1,213
Paid
332
0
6,396
**7,941**|
|---|---|---|---|
||Wages and salaries
Employer's NI contributions
Staff Training and welfare
Payroll charges
**TANGIBLE FIXED ASSETS**|||
||**Cost**
At 01 Feb 2022
Additions
Less: Disposals
**Depreciation**
At 01 Feb 2022
Charges for the year
**Total Depreciation**
Net Book Value
**at 31 Jan 2023**
Net Book Value
**At 01 Feb 2022**
**Creditors**
Professional Fee
Utilities
Others
Bank Loans|||
||**Total**|**8,826**||
**8**