Registered number: 05841427 Charity number: 1140116 **Idarah Maruf Britain Limited UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30/06/2024** ## **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 30/06/2024** ## **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 30/06/2024** ## **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 Brftaln Llmlted TRUSTEES, REPORT FOR THE YEAR ENDED 3010612024 Trust•&s' R•port Idarash Maruf Britain Limited trustees present their report and accounts for the year ended 301Q6r2024. The statements appear in the foitnat required by the St8temenl of Recornmended Pr8Ctice 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 Irdand IFRS 1021 and follow the Charities SORP IFRS 1021. In discharging their wllective responsibilities. the Iruslees are responsible for preparing the Iruslees, annual report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Acwunling Practice) including FRS 102 (rhe Fin8ncial Reporting Standard applicable in the UK and Republic of Irelandl. Objectives and activities The purpose ol the charity, as set out in its goveming document, is to provide education, training, and rdigious 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 specffically concentrate on the youth, with a high moral compass we aim to ensure they become oulslanding citizens 8nd make a positive contribution to the society. The charity aims to purchase own premises lo carry out ils activities and it was decided to raise funds for the purpose of buying suitable property. Funds have been raised but are not adequate to purchase a property in the Harrow area. The trustees are deterrnined to raise further funds to acquire a property for the charity. Flnanclal revlew The Statement of Financial Activities for the year ended 301h June 2024 shows a net deficit of £358 in unrestricted funds, resulting in a b81ance of £30,068 as of that date. Restricted funds recorded a net suiplu5 of £148,787, with a lund balance of £470,158 as of 30th June 2024. Signed on behalf of the Board of Trustee5 on 30th October 2024 by Waheeda lffai Zamir (Fri, Isl Nov2024 .1.52Q.'44fiTrAJJ.... Waheed8 lflat Z8mii Trustee Page 3 **Idarah Maruf Britain Limited** ## **INDEPENDENT EXAMINER'S STATEMENT** ## **FOR THE YEAR ENDED 30/06/2024** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF IDARAH MARUF BRITAIN LIMITED** I report on the accounts of the company for the year ended 30/06/2024 . ## **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 30/06/2024** ## **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: 30/10/2024 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 30/06/2024** |**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**
**£**
2,415
**2,415**
2,771
**2,771**
**(356)**
**(356)**
30,424
**30,068**|**Restricted**
**funds**
**£**
180,567
**180,567**
31,780
**31,780**
**148,787**
**148,787**
321,371
**470,158**|**2024**
**Total**
**£**
182,982
**182,982**
34,551
**34,551**
**148,431**
**148,431**
351,795
**500,226**|_2023_
_Total_
_£_
_70,534_| |---|---|---|---|---| |||||_70,534_| |||||_38,119_| |||||_38,119_| |||||_32,415_| |||||_32,415_
_319,380_| |||||_351,795_| 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 BALANCE SHEET AT 3010612024 2024 2023 Notes FIXED ASSETS Tangible assets 147,023 29 CURRENT ASSETS Cash at bank and in hand 353,503 353,503 300 352,066 352.066 300 CREDITORS: Amounts falling due within one year NET CURRENT ASSETS 353.203 500.22e 351,766 351,795 TOTAL ASSETS LESS CURRENT LIABILITIES CAPITAL AND RESERVES Unrestricted funds General fund Re¥tricted funds 30,068 470,158 500,22e 30,424 321,371 351.795 For the year ending 30106r2024 the company was entitled to exemption under sedion 477 of the Companies Act 2006 relating to small companies. The metnbers have not required the cornpany to obtain an audit in accordance wth section 476 ofthe Cornpanies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to a￿oUntIng records and the pieparation of accounts. These accounts have been prepared in accordan￿ with the provisions applicable to companies subject to the small companies regirne. Approved by the boar(l of trustees on 3011012024 and signed on their behalf by .VY.4hoR¢A.UJaiAwM.IFrl, 1st 2024 IE."21144 tr.MT Waheeda Idat Zarnir Trustee page 7 **Idarah Maruf Britain Limited** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30/06/2024** ## **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**
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**2. EMPLOYEES**
Average number of employees
**3. TANGIBLE FIXED ASSETS**
**Cost**
At 01/07/2023
Additions
At 30/06/2024
**Depreciation**
At 01/07/2023
For the year
At 30/06/2024
**Net Book Amounts**
At 30/06/2024
At 30/06/2023
**4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors|**Land**
**And**
**Buildings**
**£**
-
147,000
147,000
-
-
-
147,000
-|**2024**
**No.**
-
**Fixtures**
**and**
**Fittings**
**£**
1,496
-
1,496
1,467
6
1,473
23
29
**2024**
**£**
300
300|_2023_
**No.**
_-_
**Total**
**£**
1,496
147,000| |---|---|---|---| ||||148,496| ||||1,467
6| ||||1,473| ||||147,023| ||||29| ||||_2023_
_£_
_300_| ||||_300_| 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 30/06/2024 there were 4 members. ## **6. UNRESTRICTED FUNDS** |General fund|**Brought**
**forward**
**£**
30,424
30,424|**Incoming**
**resources**
**£**
2,415
2,415|**Outgoing**
**resources**
**£**
(2,771)
(2,771)|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
30,068| |---|---|---|---|---|---| ||||||30,068| ## **7. RESTRICTED FUNDS** |**Brought**
**forward**
**£**
321,371
321,371|**Incoming**
**resources**
**£**
180,567
180,567|**Outgoing**
**resources**
**£**
(31,780)
(31,780)|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
470,158| |---|---|---|---|---| |||||470,158| page 10 ## **Idarah Maruf Britain Limited** |**Incoming Resources**
**for the year ended 30/06/2024**
**Incoming resources**
**Incoming resources from generated funds**|**2024**
**£**
182,982
182,982|_2023_
_£_
_70,534_
_70,534_| |---|---|---| page 11 ## **Idarah Maruf Britain Limited** |**Expenses**
**for the year ended 30/06/2024**
**Expenses**
**Costs of generating funds**
**Charitable Activities**
**Objectives and activities**
Seminars and Catering
Accountancy fees
Donation
Bank charges
Depreciation of fixtures and fittings|**2024**
**£**
2,425
300
31,780
40
6
34,551
34,551|_2023_
_£_
_2,433_
_300_
_35,055_
_321_
_10_| |---|---|---| |||_38,119_| |||_38,119_| page 12