Registered number: 05841427 Charity number: 1140116 **Idarah Maruf Britain Limited UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30/06/2023** ## **Prepared By:** CBS Accountants Ltd Chartered Accountant Unit 17, Orbital 25 Business Park Dwight Road Watford Hertfordfhire WD18 9DA ## **Idarah Maruf Britain Limited** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 30/06/2023** ## **TRUSTEES** Safura Akhtar Azra Begum Dra Waheeda Iffat Zamir Adeeba Akhtar ## **SECRETARY** Waheeda Iffat Zamir ## **REGISTERED OFFICE** 39 Bromefield Stanmore Middlesex HA7 1AG **COMPANY NUMBER** 05841427 **CHARITY NUMBER** 1140116 ## **BANKERS** Natwest Plc ## **ACCOUNTANTS** CBS Accountants Ltd Chartered Accountant Unit 17, Orbital 25 Business Park Dwight Road Watford Hertfordfhire WD18 9DA page 1 ## **Idarah Maruf Britain Limited** ## **ACCOUNTS FOR THE YEAR ENDED 30/06/2023** ## **CONTENTS** ||Page| |---|---| |Report of the Trustees|3| |Independent Examiner's Statement|4| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes to the Accounts|8 to 12| |Detailed Statement of Financial Activities|11| page 2 **Idarah Maruf Britain Limited** ## **TRUSTEES’ REPORT** ## **FOR THE YEAR ENDED 30/06/2023** ## **Trustees’ Report** Idarash Maruf Britain Limited trustees present their report and accounts for the year ended 30/06/2023. The statements appear in the format required by the Statement of Recommended Practice for Accounting and Reporting by Charities. The report and financial statements also comply with the Companies Act 2006. The charity has prepared its accounts using the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) and follow the Charities SORP (FRS 102). In discharging their collective responsibilities, the trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland). ## **Objectives and activities** The purpose of the charity, as set out in its governing document, is to provide education, training, and religious activities to local as well as the wider community, by providing a deeper understanding of Islam to ensure community cohesion. We provide religious education to the local community, but more specifically concentrate on the youth, with a high moral compass we aim to ensure they become outstanding citizens and make a positive contribution to the society. The charity aims to purchase own premises to carry out its activities and it was decided to raise funds for the purpose of buying a suitable property. Funds have been raised but are not adequate to purchase a property in the Harrow area. The trustees are determined to raise further funds to acquire a property for the charity. ## **Financial review** The Statement of Financial Activities for the year ended on 30th June 2023, shows a net surplus of £427 relating to unrestricted funds and the fund's balance as at 30th June 2023 was £30,424. Restricted funds increased by £31,988 and the fund's balance as at 30th June 2023 was £321,371. Signed on behalf of the Board of Trustees on 28th March 2024 by Waheeda Iffat Zamir (Mar 28, 2024, …………………… 11:22am) Waheeda Iffat Zamir Trustee - Idarah Maruf Britain Limited Page 3 **Idarah Maruf Britain Limited** ## **INDEPENDENT EXAMINER'S STATEMENT** ## **FOR THE YEAR ENDED 30/06/2023** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF IDARAH MARUF BRITAIN LIMITED** I report on the accounts of the company for the year ended 30/06/2023 . ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Institute of Chartered Accountants in England and Wales . Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts 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 - state whether particular matters have come to my attention. ## **BASIS OF INDEPENDENT EXAMINERS STATEMENT** My examination was carried out in accordance with general Directions given by the Charity Commission. 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 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 accounts present a "true and fair view" and the report is limited to those matters set out in the statement below. page 4 **Idarah Maruf Britain Limited** ## **INDEPENDENT EXAMINER'S STATEMENT** ## **FOR THE YEAR ENDED 30/06/2023** ## **INDEPENDENT EXAMINERS 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 386 of the Companies Act 2006; and - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached ................................................... Date: 28/03/2024 CBS Accountants Ltd Chartered Accountant Unit 17, Orbital 25 Business Park Dwight Road Watford Hertfordfhire WD18 9DA 01923750950 page 5 ## **Idarah Maruf Britain Limited** ## **Statement of Financial Activities for the year ended 30/06/2023** |**Income**
Income from generated funds
Income from charitable activities
**Total Income and endowments**
**Expenses**
Costs of generating funds
Expenditure on Charitable activities
**Total Expenses**
**Net gains on investments**
**Net Income**
**Gains/(losses) on revaluation of fixed assests**
**Net movement in funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestricted**
**funds**
**£**
3,491
**3,491**
3,064
**3,064**
**427**
**427**
29,997
**30,424**|**Restricted**
**funds**
**£**
67,043
**67,043**
35,055
**35,055**
**31,988**
**31,988**
289,383
**321,371**|**2023**
**Total**
**£**
70,534
**70,534**
38,119
**38,119**
**32,415**
**32,415**
319,380
**351,795**|_2022_
_Total_
_£_
_53,385_| |---|---|---|---|---| |||||_53,385_| |||||_31,256_| |||||_31,256_| |||||_22,129_| |||||_22,129_
_297,252_| |||||_319,381_| This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities page 6 |**Idarah Maruf Britain Limited**||||_2022_
_£_
_39_
_319,342_| |---|---|---|---|---| |**BALANCE SHEET AT 30/06/2023**
**Notes**
**FIXED ASSETS**
Tangible assets
3
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
4
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL AND RESERVES**
**Unrestricted funds**
**6**
General fund
**Restricted funds**
**7**|352,066
352,066
300|**2023**
**£**
29
351,766
351,795
30,424
**321,371**
351,795|_319,692_
_319,692_
_350_|| |||||_319,381_| |||||_29,998_
_289,383_| |||||_319,381_| For the year ending 30/06/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 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. ## **Approved by the board of trustees on 28/03/2024 and signed on their behalf by** ## Waheeda Iffat Zamir (Mar 28, 2024, ............................. 11:22am) Waheeda Iffat Zamir Drietco/rTrustee page 7 **Idarah Maruf Britain Limited** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30/06/2023** ## **1. ACCOUNTING POLICIES** ## **1a. Basis Of Accounting** The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **1b. Incoming Resources** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **1c. Resources Expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **1d. Allocation And Apportionment Of Costs** All costs relate to the single activity of the charitable company and are recognised accordingly. ## **1e. Fund Accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects. ## **1f. Depreciation** Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Fixtures and Fittings reducing balance 25% page 8 **Idarah Maruf Britain Limited** ## **1g. Turnover** Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. ## **2. EMPLOYEES** |Average number of employees
**3. TANGIBLE FIXED ASSETS**
**Cost**
At 01/07/2022
At 30/06/2023
**Depreciation**
At 01/07/2022
For the year
At 30/06/2023
**Net Book Amounts**
At 30/06/2023
At 30/06/2022
**4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors|**2023**
**No.**
-
**Fixtures**
**and**
**Fittings**
**£**
1,496
1,496
1,457
10
1,467
29
39
**2023**
**£**
300
300|_2022_
**No.**
_-_
**Total**
**£**
1,496| |---|---|---| |||1,496| |||1,457
10| |||1,467| |||29| |||39| |||_2022_
_£_
_350_| |||_350_| page 9 **Idarah Maruf Britain Limited** ## **5. LIMITED BY GUARANTEE** The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £, to the company should it be wound up. At 30/06/2023 there were members. ## **6. UNRESTRICTED FUNDS** |General fund|**Brought**
**forward**
**£**
29,997
29,997|**Incoming**
**resources**
**£**
3,490
3,490|**Outgoing**
**resources**
**£**
(3,063)
(3,063)|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
30,424| |---|---|---|---|---|---| ||||||30,424| ## **7. RESTRICTED FUNDS** |**Brought**
**forward**
**£**
289,383
289,383|**Incoming**
**resources**
**£**
67,043
67,043|**Outgoing**
**resources**
**£**
(35,055)
(35,055)|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
321,371| |---|---|---|---|---| |||||321,371| page 10 ## **Idarah Maruf Britain Limited** |**Incoming Resources**
**for the year ended 30/06/2023**
**Incoming resources**
**Incoming resources from generated funds**|**2023**
**£**
70,534
70,534|_2022_
_£_
_53,385_
_53,385_| |---|---|---| page 11 ## **Idarah Maruf Britain Limited** |**Expenses**
**for the year ended 30/06/2023**
**Expenses**
**Costs of generating funds**
**Charitable Activities**
**Objectives and activities**
Seminars and Catering
Accountancy fees
Donation (Qurbani)
Donation (Water Wells)
Donation (Floods)
Donation (Earthquake)
Bank charges
Depreciation of fixtures and fittings|**2023**
**£**
2,433
300
10,030
10,340
120
14,565
321
10
38,119
38,119|_2022_
_£_
_876_
_-_
_11,135_
_19,015_
_-_
_-_
_217_
_13_| |---|---|---| |||_31,256_| |||_31,256_| page 12 **Issuer** CBS Accountants Ltd **Document generated** Thu, 28th Mar 2024 11:07:09 UTC **Document fingerprint** fba703919a426962f78985a49fccb5af ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Thu, 28th Mar 2024 11:22:49 UTC Waheeda Iffat Zamir - Signer (393441696b41456b408c66e9c07656d1) **Audit history log Date Action** Thu, 28th Mar 2024 11:22:50 UTC Waheeda Iffat Zamir viewed the envelope (82.4.93.112) Thu, 28th Mar 2024 11:22:49 UTC This envelope has been signed by all parties (82.4.93.112) Thu, 28th Mar 2024 11:22:49 UTC Waheeda Iffat Zamir signed the envelope (82.4.93.112) Thu, 28th Mar 2024 11:21:30 UTC Waheeda Iffat Zamir viewed the envelope (82.4.93.112) Thu, 28th Mar 2024 11:17:40 UTC Waheeda Iffat Zamir viewed the envelope (82.4.93.112) Thu, 28th Mar 2024 11:17:23 UTC Waheeda Iffat Zamir opened the document email. (172.226.183.17) Thu, 28th Mar 2024 11:09:16 UTC Document emailed to mrswaheedaiffatzamir@gmail.com (18.168.254.208) Thu, 28th Mar 2024 11:09:16 UTC Sent the envelope to Waheeda Iffat Zamir (mrswaheedaiffatzamir@gmail.com) for signing (92.27.161.207) Thu, 28th Mar 2024 11:08:23 UTC Waheeda Iffat Zamir has been assigned to this envelope (92.27.161.207) Thu, 28th Mar 2024 11:07:12 UTC Document generated with fingerprint fba703919a426962f78985a49fccb5af (92.27.161.207) Thu, 28th Mar 2024 11:07:09 UTC Envelope generated by Asim Zaman (92.27.161.207)