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2024-09-30-accounts

BECA TRUSTEES REPORT FOR THE YEAR ENDING 30[th] September 2024

The Organisation’s objectives continue to advance, in London, the education of children and Youth empowerment, promoting social welfare, cultural activities and provision of spiritual guidance.

Key activities and achievements within this period include:

Current Achievement:

The charity has acquired a new property at 170 New Cross Road

Future plans

Charity number: 1140332

Company number: 07387615

(England and Wales)

Barakah Education and Cultural Association

Report of the Trustees and Unaudited Financial Statements

For the year ended 30 September 2024

Barakah Education and Cultural Association Contents Page For the year ended 30 September 2024

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10

Barakah Education and Cultural Association Report of the Trustees

For the year ended 30 September 2024

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 30 September 2024. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Barakah Education and Cultural Association Charity registration number 1140332 Company registration number 07387615 Principal address 170 Newcross Road London SE14 5AA

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mohamed Bah Fatmata B Sow Donald George Sajalieu Barrie Independent examiners Turay and co ltd 21 Morrison House Tulse hill London SW2 3PP Bankers Barclays Bank

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 14 July 2025 Sajalieu Barrie

1 of 10

Barakah Education and Cultural Association Independent Examiners Report to the Trustees

For the year ended 30 September 2024

I report to the trustees on my examination of the accounts of the charitable company for the year ended 30 September 2024.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, 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 charity's accounts 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 examiners 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the 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

  4. 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.

Turay and co ltd 21 Morrison House

Tulse hill London SW2 3PP

25 June 2025

2 of 10

Barakah Education and Cultural Association Statement of Financial Activities (including Income and Expenditure Account) For the year ended 30 September 2024

Notes
Income and endowments from:
Donations and legacies
2
Other trading activites
3
Investments
4
Other income
5
Total
Expenditure on:
Raising funds
6/7
Charitable activities
8/9
Total
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Restricted
funds
£
169,464
-
15
55,000
224,479
(16,930)
(12,904)
(29,834)
194,645
915,962
1,110,607
2023
£
118,195
1,852
-
72,087
192,134
(120,914)
(16,510)
(137,424)
54,710
820,450
875,160

3 of 10

Registered Number : 07387615

Barakah Education and Cultural Association Statement of Financial Position As at 30 September 2024

Notes
Fixed assets
Tangible assets
13
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
15
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Restricted income funds
16
Unrestricted income funds
Total funds
£
2024
1,165,729
1,165,729
142,830
142,830
-
142,830
1,308,559
1,308,559
1,113,914
194,645
1,308,559
£
2023
753,114
753,114
172,183
172,183
147,815
319,998
1,073,112
1,073,112
1,018,402
54,710
1,073,112

For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Sajalieu Barrie Trustee 14 July 2025

4 of 10

Barakah Education and Cultural Association Notes to the Financial Statements

For the year ended 30 September 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the 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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Barakah Education and Cultural Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings 2 Straight line
Plant and machinery 18 Reducing balance
Computer equipment 18 Reducing balance
Motor vehicles 18 Reducing balance
Fixtures and fittings 18 Reducing balance

2. Income from donations and legacies

Restricted funds
Donations received
2023
2024
£
£
118,195
169,464
118,195
169,464

3. Income earned from other activities

2024 2023
£ £
Fund raising events - 1,852
- 1,852

5 of 10

Barakah Education and Cultural Association Notes to the Financial Statements Continued

For the year ended 30 September 2024

4. Investment income

Restricted funds
Bank interest receivable
ther income
Restricted funds
Grant Income Gift Aid
Other income 2
xpenditure on generating donations and legacies
Restricted funds
Support costs
xpenditure on other trading activities
Restricted funds
Other activities for generating
funds 1
Support costs
2024
£
15
15
2024
£
55,000
-
55,000
2024
£
13,918
13,918
2024
£
900
2,112
3,012
2023
£
-
-
2023
£
-
72,087
72,087
2023
£
89,665
89,665
2023
£
31,249
-
31,249

5. Other income

6. Expenditure on generating donations and legacies

7. Expenditure on other trading activities

6 of 10

Barakah Education and Cultural Association Notes to the Financial Statements Continued For the year ended 30 September 2024

8. Costs of charitable activities by fund type

Restricted funds
Funeral
Naming Ceremony
Activity 8
Support costs
2023
2024
£
£
-
1,462
-
11,442
9,876
-
6,634
-
16,510
12,904

9. Costs of charitable activities by activity type

Activities undertaken directly
Funeral
Naming Ceremony
Iftar Ramadan
Zakart Freetown
Activity 8
Analysis of support costs
Rent
Support cost 9
Governance costs
2024
£
1,462
11,442
-
-
-
12,904
2024
£
8,985
1,345
5,700
16,030
2023
£
-
-
3,950
2,684
9,876
16,510
2023
£
89,665
3,950
2,684
96,299

10. Analysis of support costs

11. Particulars of employees

2024
0
0
2023
0
0

0

7 of 10

Barakah Education and Cultural Association Notes to the Financial Statements Continued For the year ended 30 September 2024

12. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for restricted funds.

13. Tangible fixed assets

Cost or valuation
At 01 October 2023
Additions
At 30 September 2024
Depreciation
At 01 October 2023
At 30 September 2024
Net book values
At 30 September 2024
At 30 September 2023
Land and
buildings
£
725,766
412,615
1,138,381
-
-
1,138,381
725,766
Fixtures and
fittings
£
13,406
-
13,406
3,056
3,056
10,349
10,349
Computer
equipment
£
19,751
-
19,751
6,153
6,153
13,598
13,598
Total
£
758,923
412,615
1,171,538
9,209
9,209
1,162,329
749,714

14. Debtors

Amounts due after more than one year:
Trade debtors
Other debtors
2024
£
(3,342)
3,342
-
2023
£
(3,342)
3,342
-

15. Creditors: amounts falling due within one year

Other creditors 2024
£
-
-
2023
£
(147,815)
(147,815)

8 of 10

Barakah Education and Cultural Association Notes to the Financial Statements Continued

For the year ended 30 September 2024

16. Movement in funds

Restricted Funds

Balance at Incoming Outgoing Balance at
01/10/2023 resources resources 30/09/2024
£ £ £ £
General 915,962 224,479 (29,834) 1,110,607
915,962 224,479 (29,834) 1,110,607
Restricted Funds - Previous year
Balance at Incoming Outgoing Balance at
30/09/2022 resources resources 29/09/2023
£ £ £ £
General 820,450 192,134 (137,424) 875,160
820,450 192,134 (137,424) 875,160
Analysis of net assets between funds
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Restricted funds
General 1,165,729 142,830 1,308,559
1,165,729 142,830 1,308,559
Previous year
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Restricted funds
General 753,114 319,998 1,073,112
753,114 319,998 1,073,112

17. Analysis of net assets between funds

9 of 10

Barakah Education and Cultural Association Detailed Statement of Financial Activities

For the year ended 30 September 2024

INCOME AND ENDOWMENT
Donations and legacies
Donations
Other trading activities
Fund raising events
Investments
Bank interest receivable
Other income
Grant Income Gift Aid
Other income 2
Total incoming resources
EXPENDITURE
Other trading activities
Cost of other activities for generating funds 1
Charitable activities
Cost of direct charitable activity (Funeral)
Cost of direct charitable activity (Naming
Ceremony)
Cost of direct charitable activity (Activity 8)
SUPPORT COSTS
Rent
Rent
Support cost 9
Support cost 9
Support cost 9 (Iftar Ramadan)
Governance costs
Governance costs
Governance costs
Governance costs (Zakart Freetown)
Total resources expended
Net Income
£
2024
169,464
169,464
-
-
15
15
55,000
-
55,000
224,479
(900)
(900)
(1,462)
(11,442)
-
(12,904)
(8,985)
(8,985)
(1,345)
-
(1,345)
(3,588)
(2,112)
-
(5,700)
(29,834)
194,645
£
2023
118,195
118,195
1,852
1,852
-
-
-
72,087
72,087
192,134
(31,249)
(31,249)
-
-
(9,876)
(9,876)
(89,665)
(89,665)
-
(3,950)
(3,950)
-
-
(2,684)
(2,684)
(137,424)
54,710

10 of 10 This page does not form part of the statutory financial statements

Charity number: 1140332

Company number: 07387615

(England and Wales)

Barakah Education and Cultural Association

Report of the Trustees and Unaudited Financial Statements

For the year ended 30 September 2024

Barakah Education and Cultural Association Contents Page For the year ended 30 September 2024

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10

Barakah Education and Cultural Association Report of the Trustees

For the year ended 30 September 2024

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 30 September 2024. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Barakah Education and Cultural Association Charity registration number 1140332 Company registration number 07387615 Principal address 170 Newcross Road London SE14 5AA

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mohamed Bah Fatmata B Sow Donald George Sajalieu Barrie Independent examiners Turay and co ltd 21 Morrison House Tulse hill London SW2 3PP Bankers Barclays Bank

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 14 July 2025 Sajalieu Barrie

1 of 10

Barakah Education and Cultural Association Independent Examiners Report to the Trustees

For the year ended 30 September 2024

I report to the trustees on my examination of the accounts of the charitable company for the year ended 30 September 2024.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, 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 charity's accounts 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 examiners 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the 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

  4. 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.

Turay and co ltd 21 Morrison House

Tulse hill London SW2 3PP

25 June 2025

2 of 10

Barakah Education and Cultural Association Statement of Financial Activities (including Income and Expenditure Account) For the year ended 30 September 2024

Notes
Income and endowments from:
Donations and legacies
2
Other trading activites
3
Investments
4
Other income
5
Total
Expenditure on:
Raising funds
6/7
Charitable activities
8/9
Total
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Restricted
funds
£
169,464
-
15
55,000
224,479
(16,930)
(12,904)
(29,834)
194,645
915,962
1,110,607
2023
£
118,195
1,852
-
72,087
192,134
(120,914)
(16,510)
(137,424)
54,710
820,450
875,160

3 of 10

Registered Number : 07387615

Barakah Education and Cultural Association Statement of Financial Position As at 30 September 2024

Notes
Fixed assets
Tangible assets
13
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
15
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Restricted income funds
16
Unrestricted income funds
Total funds
£
2024
1,165,729
1,165,729
142,830
142,830
-
142,830
1,308,559
1,308,559
1,113,914
194,645
1,308,559
£
2023
753,114
753,114
172,183
172,183
147,815
319,998
1,073,112
1,073,112
1,018,402
54,710
1,073,112

For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Sajalieu Barrie Trustee 14 July 2025

4 of 10

Barakah Education and Cultural Association Notes to the Financial Statements

For the year ended 30 September 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the 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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Barakah Education and Cultural Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings 2 Straight line
Plant and machinery 18 Reducing balance
Computer equipment 18 Reducing balance
Motor vehicles 18 Reducing balance
Fixtures and fittings 18 Reducing balance

2. Income from donations and legacies

Restricted funds
Donations received
2023
2024
£
£
118,195
169,464
118,195
169,464

3. Income earned from other activities

2024 2023
£ £
Fund raising events - 1,852
- 1,852

5 of 10

Barakah Education and Cultural Association Notes to the Financial Statements Continued

For the year ended 30 September 2024

4. Investment income

Restricted funds
Bank interest receivable
ther income
Restricted funds
Grant Income Gift Aid
Other income 2
xpenditure on generating donations and legacies
Restricted funds
Support costs
xpenditure on other trading activities
Restricted funds
Other activities for generating
funds 1
Support costs
2024
£
15
15
2024
£
55,000
-
55,000
2024
£
13,918
13,918
2024
£
900
2,112
3,012
2023
£
-
-
2023
£
-
72,087
72,087
2023
£
89,665
89,665
2023
£
31,249
-
31,249

5. Other income

6. Expenditure on generating donations and legacies

7. Expenditure on other trading activities

6 of 10

Barakah Education and Cultural Association Notes to the Financial Statements Continued For the year ended 30 September 2024

8. Costs of charitable activities by fund type

Restricted funds
Funeral
Naming Ceremony
Activity 8
Support costs
2023
2024
£
£
-
1,462
-
11,442
9,876
-
6,634
-
16,510
12,904

9. Costs of charitable activities by activity type

Activities undertaken directly
Funeral
Naming Ceremony
Iftar Ramadan
Zakart Freetown
Activity 8
Analysis of support costs
Rent
Support cost 9
Governance costs
2024
£
1,462
11,442
-
-
-
12,904
2024
£
8,985
1,345
5,700
16,030
2023
£
-
-
3,950
2,684
9,876
16,510
2023
£
89,665
3,950
2,684
96,299

10. Analysis of support costs

11. Particulars of employees

2024
0
0
2023
0
0

0

7 of 10

Barakah Education and Cultural Association Notes to the Financial Statements Continued For the year ended 30 September 2024

12. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for restricted funds.

13. Tangible fixed assets

Cost or valuation
At 01 October 2023
Additions
At 30 September 2024
Depreciation
At 01 October 2023
At 30 September 2024
Net book values
At 30 September 2024
At 30 September 2023
Land and
buildings
£
725,766
412,615
1,138,381
-
-
1,138,381
725,766
Fixtures and
fittings
£
13,406
-
13,406
3,056
3,056
10,349
10,349
Computer
equipment
£
19,751
-
19,751
6,153
6,153
13,598
13,598
Total
£
758,923
412,615
1,171,538
9,209
9,209
1,162,329
749,714

14. Debtors

Amounts due after more than one year:
Trade debtors
Other debtors
2024
£
(3,342)
3,342
-
2023
£
(3,342)
3,342
-

15. Creditors: amounts falling due within one year

Other creditors 2024
£
-
-
2023
£
(147,815)
(147,815)

8 of 10

Barakah Education and Cultural Association Notes to the Financial Statements Continued

For the year ended 30 September 2024

16. Movement in funds

Restricted Funds

Balance at Incoming Outgoing Balance at
01/10/2023 resources resources 30/09/2024
£ £ £ £
General 915,962 224,479 (29,834) 1,110,607
915,962 224,479 (29,834) 1,110,607
Restricted Funds - Previous year
Balance at Incoming Outgoing Balance at
30/09/2022 resources resources 29/09/2023
£ £ £ £
General 820,450 192,134 (137,424) 875,160
820,450 192,134 (137,424) 875,160
Analysis of net assets between funds
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Restricted funds
General 1,165,729 142,830 1,308,559
1,165,729 142,830 1,308,559
Previous year
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Restricted funds
General 753,114 319,998 1,073,112
753,114 319,998 1,073,112

17. Analysis of net assets between funds

9 of 10

Barakah Education and Cultural Association Detailed Statement of Financial Activities

For the year ended 30 September 2024

INCOME AND ENDOWMENT
Donations and legacies
Donations
Other trading activities
Fund raising events
Investments
Bank interest receivable
Other income
Grant Income Gift Aid
Other income 2
Total incoming resources
EXPENDITURE
Other trading activities
Cost of other activities for generating funds 1
Charitable activities
Cost of direct charitable activity (Funeral)
Cost of direct charitable activity (Naming
Ceremony)
Cost of direct charitable activity (Activity 8)
SUPPORT COSTS
Rent
Rent
Support cost 9
Support cost 9
Support cost 9 (Iftar Ramadan)
Governance costs
Governance costs
Governance costs
Governance costs (Zakart Freetown)
Total resources expended
Net Income
£
2024
169,464
169,464
-
-
15
15
55,000
-
55,000
224,479
(900)
(900)
(1,462)
(11,442)
-
(12,904)
(8,985)
(8,985)
(1,345)
-
(1,345)
(3,588)
(2,112)
-
(5,700)
(29,834)
194,645
£
2023
118,195
118,195
1,852
1,852
-
-
-
72,087
72,087
192,134
(31,249)
(31,249)
-
-
(9,876)
(9,876)
(89,665)
(89,665)
-
(3,950)
(3,950)
-
-
(2,684)
(2,684)
(137,424)
54,710

10 of 10 This page does not form part of the statutory financial statements