Registered Charity Number 1142204
Kowneyn Education and Cultural Centre
Report and Accounts
For The Year Ended 31st March 2025
Report and Accounts
## **Kowneyn Education and Cultural Centre**
## **The report of the trustees for the year ended 31 March 2025**
## **Introduction**
The trustees present their annual report and accounts for the year ended 31st March 2024
The board of trustees are satisfied with the performance of the charity during the year and the position at 31st March 2024 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
## **Name, registered office and constitution of the charity**
The Full name of the charity is: Kowneyn Education and Cultureal Centre
|_Date of formation_|02 June 2011|
|---|---|
|_The Principal Office is_|2 Revesby Walk Nechells Birmingham B7 4LG|
|_Charity Registration Number_|1142204|
|_The telephone number is_|0708854187|
## _**A summary of the objects of the charity as set out in its governing document.**_
The trustees shall hold the trust funds and its income upon trust to apply them for the following objects (the objects) for any charitable purposes for the benefit of the community in Bordesley green in the city of Birmingham (the area of benefit),and in particular the advancement of the Islamic religion primarily but not exclusively, and any other charitable purposes which the trustees from time to time determine are suitable to be pursued in connection with such advancement including the relief of poverty and sickness, the promotion of education and the provision in the interests of social welfare of recreational facilities.
2
## **Kowneyn Education and Cultural Centre**
## **The report of the trustees for the year ended 31 March 2025**
## **Structure, Governance and Management**
## _**Nature of the Governing Document and constitution of the charity**_
The charitable trust consisted by deeds (“the charity “) and its property (“the trust fund”) shall be administered and managed by the trustees under the name of KOWNEYN EDUCATION AND CULTURAL CENTRE or by such other name as the trustees from time to time decide with the approval of the Charity commission of England and Wales (“The Commission”).
The trustees shall hold the trust funds and its income upon trust to apply them for following objects (“The Objects “): The trustees shall hold the trust funds and its income upon trust to apply them for the following objects (the objects) for any charitable purposes for the benefit of the community in Bordesley green in the city of Birmingham (the area of benefit),and in particular the advancement of the Islamic religion primarily but not exclusively, and any other charitable purposes which the trustees from time to time determine are suitable to be pursued in connection with such advancement including the relief of poverty and sickness, the promotion of education and the provision in the interests of social welfare of recreational facilities.
## **Financial Review**
## _**Transactions and Financial position**_
The financial statements have been prepared implementing the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales (effective April 2005) and in accordance with the Financial Reporting Standard for Smaller Entities **( effective January 2007)** .As stated in the introduction to this report, the trustees consider the financial performance by the charity during the year to have been satisfactory.
## **The members of the Board of Trustees of the Charity during the year ended 31st March 2024 were :-**
Mr Ahmed Abdalla Osman Mr Abdulkadir Haji Ahmed Mr Abdirahim Ahmed Mr Abdifatah Abdullahi Abdi Mr Mohamud Salah Mrs Asli Hassan Mohamed Mr Abdulmajid Mohamed Hersi Mr Hassan Abdirizaq Mr Hussen Abdallah Osman
At the Annual General Meeting 11 February 2026
## **Statement of Trustees' Responsibilities**
Charity Law requires the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
- state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material
- departures disclosed and explained in the financial statements;
The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. 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.
3
## **Kowneyn Education and Cultural Centre Independent Examiner's Report to the members of the charity**
## **Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ende31 March 2025**
I report on the financial statements of the Charity on **pages 6** which have been prepared in accordance with the Charities Act 1993 and with the Financial Reporting Standard for Smaller Entities (FRSSE), **effective January 2007** , adapted to meet the needs of unincorporated organisations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2008 as modified in June 2008. (The SORP), under the historical cost convention and the accounting
## **Respective responsibilities of trustees and examiner**
The Charity's trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:-
a) examine the accounts under section 43 of the Act;
b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act; and;
c) to state whether particular matters have come to my attention.
## **Basis of opinion and scope of work undertaken**
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity 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 such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales ( **effective April 2008** ), on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
## Accountants
The professional qualifications of the examiner are :- Mr Mohamed Jibrill Elmi
Tel: 0121 270 3966 Fax: 0121 247 5366 info@starlinkaccountants.co.uk www.starlinkaccountants.co.uk Starlink Accountants 26 Grange Road, Small Heath Birmingham B10 9QN
The date upon which my opinion is expressed is :- 11 February 2026
4
## **Kowneyn Education and Cultural Centre Statement of Financial Activities for the year ended 31 March 2025**
|**Notes**
**Incoming resources**
**_Incoming resources from generated funds_**
Activities for generating funds
**Total incoming resources**
**_Costs of charitable activities_**
**_Governance costs_**
**5**
**Total resources expended**
**Net incoming resources**
**before transfers between funds**
**Net incoming resources before**
**Other recognised gains and losses**
**Other recognised gains and losses**
**Net movement in funds**
**Reconciliation of funds**
**_Total funds brought forward_**
**Total Funds carried forward**|**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
39,831
-
39,831
42,842
**39,831**
**-**
**39,831**
**42,842**
12,448
-
12,448
7,901
10,645
-
10,645
3,966
23,093
-
23,093
11,867
16,738
-
16,738
30,975
16,738
-
16,738
30,975
16,738
-
16,738
30,975
-
199,499
199,499
199,499
**16,738**
**199,499**
**216,237**
**230,474**|
|---|---|
The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on **page 10** as required by the said statement.
## **All activities derive from continuing operations**
5
## **Kowneyn Education and Cultural Centre Statement of Financial Activities for the year ended 31 March 2025**
**Income and Expenditure Account for the year ended 31 March 2025**
|**Turnover**
Direct costs of turnover
**Gross surplus**
Governance costs
**Operating surplus**
**Surplus on ordinary activities before tax**
**Surplus for the financial year**
Gift Aid Payments
**Retained surplus for the financial year**
**All activities derive from continuing operations**|**2025**
**£**
39,831
12,448
27,383
10,645
16,738
16,738
16,738
-
16,738|**2024**
**£**
42,842
7,901
34,941
3,966
30,975
30,975
30,975
-
30,975|
|---|---|---|
6
**Kowneyn Education and Cultural Centre Statement of Financial Activities for the year ended 31 March 2025**
## **Statement of Total Recognised Gains and Losses for the year ended 31 March 2025**
|Excess of Expenditure over income before realisation of assets
Profit per Profit and Loss account
**Net Movement in funds before taxation**|**2025**
**2024**
16,738
30,975
16,738
30,975
16,738
30,975|
|---|---|
**Movements in revenue and capital funds for the year ended 31 March 2025**
|**Revenue accumulated funds**
Accumulated funds brought forward
Recognised gains and losses before transfers
**Closing revenue accumulated funds**
**Designated revenue funds**
At 1 April
At 31 March|**Unrestricted Restricted**
**Total**
**Last year**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
-
-
-
16,738
-
16,738
30,975
16,738
-
16,738
30,975
16,738
-
16,738
30,975
**Total**
**Last year**
**Funds**
**Total Funds**
**2025**
**2024**
**£**
**£**
-
199,499
-
199,499|
|---|---|
The purposes for which the designated funds have been established are described in the notes to the accounts
7
**Kowneyn Education and Cultural Centre Statement of Financial Activities for the year ended 31 March 2025**
|**Summary of funds**
Revenue accumulated funds
Revenue designated funds
**Total funds**|**Designated Unrestricted Restricted**
**Total**
**Last Year**
**Funds**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2025**
**2024**
-
16,738
-
16,738
30,975
-
-
-
-
199,499
-
16,738
-
16,738
230,474|
|---|---|
8
## **Kowneyn Education and Cultural Centre Balance Sheet as at 31 March 2025**
|**Notes**
**_The assets and liabilities of the charity :_**
Land & buildings - freehold
**Current assets**
Debtors
Cash at bank and in hand
60,237
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors:-**
amounts due after more than one year
6
**Net assets including pension asset / liability**
**_The funds of the charity :_**
**Unrestricted income funds**
Net revenue funds
**Unrestricted capital funds**
Designated revenu funds
-
**Total charity funds**|**2025**
**£**
192,000
60,237
252,237
(36,000)
216,237
16,738
199,499
216,237|43,499
-|**2024**
**£**
192,000
43,499
235,499
(36,000)
199,499
30,975
168,524
199,499|
|---|---|---|---|
Abdulmajid Mohamed Hersi **Trustee Approved by the trustees on 11 February 2026**
9
## **Kowneyn Education and Cultural Centre Notes to the Accounts for the year ended 31 March 2025**
- **1 Accounting policies**
## _**Basis of preparation of the accounts**_
The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), **effective January 2007** , and all other applicable accounting standards, as modified by the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005, adapted to meet the needs of unincorporated organisations . The accounts have been drawn up in accordance with the provisions of the Charities Acts , and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.
Insofar as the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 requires compliance with specific Financial Reporting Standards other than the FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.
## _**Accounting convention**_
The financial statements are prepared,on a going concern basis, under the historical cost convention
## _**Incoming Resources**_
Incoming resources consist donations and membership contributions are accounted for on a receivable basis
## _**Fixed assets and depreciation**_
Fixed assets recorded however in the future, All tangible fixed assets, are stated at cost.
No depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives, however, it will be as follows in the future.
10
## **Kowneyn Education and Cultural Centre Notes to the Accounts for the year ended 31 March 2025**
- **2 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
**3 Surplus for the financial year 2025 £ This is stated after crediting :- Revenue Turnover from ordinary activities** 39,831
**and after charging:-**
-
Funds belonging to the charity have been used for the charitable activities for the benefit of the charity the sum expended on such activities was as indicated in the above schedule.
- **4 Detailed analysis of certain transactions required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005)**
Various items which are required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005) to be disclosed in the notes to the accounts are set out in the Detailed Schedule to the Statement of Financial Activities and which should be read together with these notes.
- **5 Staff Costs and Emoluments**
**Staff Costs and Emoluments 2025 £** Gross Salaries 10,645
11
## **Kowneyn Education and Cultural Centre Notes to the Accounts for the year ended 31 March 2025**
**6 Creditors :- Amounts Falling due after one year 2025 £** Amounts due to associated to the members 36,000
**7 Analysis of the Net Movement in Funds 2025 £** Net movement in funds from Statement of Financial Activities 16,738 Net resources applied on functional fixed assets 16,738 **Net movement in funds available for future activities** 33,476
||**Net movement in funds available for future activities**
33,476|**Net movement in funds available for future activities**
33,476|**Net movement in funds available for future activities**
33,476||
|---|---|---|---|---|
||The net resources applied on functional fixed assets and the net investment in||||
||programme related investments represents the cost of additions less||proceeds of||
||any disposals.||||
|**8**|**Particulars of Individual Funds and analysis of assets and liabilities representing funds**||||
||Tangible Fixed Assets|**funds**
**funds**
**£**
**£**
-
-|**funds**
**£**
-||
||Current Assets|60,237
-|-||
||Long Term Liabilities|(36,000)
-|-||
|||60,237
-|-||
|||84,474
**£**
**£**
**Funds at**
**Movements**
**2024**
**in**
**Funds**
**as below**
**£**
**£**|**£**
**Transfers**
**Between**
**funds**
**£**||
|||199,499
(213,736)|-||
||(199,499)
213,736
**Analysis of movements in funds as shown in the table above**
**Incoming**
**Outgoing**
**Resources**
**Resources**
**£**
**£**||-
**Gains &**
**Losses**
**£**||
|||39,831
23,093|-||
|||(39,831)
(23,093)|-||
12
## **Kowneyn Education and Cultural Centre Schedule to the Statement of Financial Activities for the year ended 31 March 2025**
## **Status of this schedule to the Statement of Financial Activities**
The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.
As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.
|**Incoming Resources**
**Donations**
**Grants, legacies and donations**
**Activities for generating funds**
Donations
Members Contributions
Friday Collections
**Total of activities for generating funds**
**Total Incoming Resources**
**Costs of generating funds**
**Charitable expenditure**
**_Premises Costs_**
Rates, water and service charges
Light and heat
Cleaning & Waste Collection
Premises repairs and renewals
**_General administrative expenses:_**
Telephone and fax
Stationery and printing
**_Professional fees in support of charitable activities_**
Accountancy fees other than examiners/auditors
**Total Support costs**
**Total Expended on Charitable Activities**|**Unrestricted Restricted**
**Total**
**Prior Period**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
-
**-**
**2,100**
39,831
-
**39,831**
**14,378**
-
-
**-**
**26,364**
**39,831**
**-**
**39,831**
**42,842**
**39,831**
**-**
**39,831**
**42,842**
945
-
945
835
7,666
-
7,666
3,494
1,115
-
1,115
1,677
-
-
-
930
**9,726**
**-**
**9,726**
**6,936**
1,241
-
1,241
339
1,231
-
1,231
376
**2,472**
**-**
**2,472**
**715**
250
-
250
250
**250**
**-**
**250**
**250**
**12,448**
**-**
**12,448**
**7,901**
12,448
-
12,448
7,901|
|---|---|
_**Governance costs that are not direct management functions inherent in generating funds, service delivery and programme or project work (including management and administration costs)**_
|**_Specific governance costs_**
Salaries - Administrative staff
**Total governance costs**|10,645
-
10,645
3,966
**10,645**
**-**
**10,645**
**3,966**|
|---|---|
13
## **Kowneyn Education and Cultural Centre**
## **Appendix 1**
## **Analysis of Total Incoming & Outgoing Resources by Activity for the year ended 31 March 2025**
|**_Incoming resources from generated funds_**
Members contributions
Donations
Investment Income
**_Incoming resources from charitable activities_**
**_Other Incoming Resources_**
**Total Incoming Resources**
**_Costs of generating funds_**
Costs of generating voluntary income
Fundraising trading - costs of goods and other costs
Investment management costs
**_Costs of charitable activities_**
**_Governance costs_**
**_Other resources expended_**
**Total resources expended**
**Net Incoming Resources by activity**|**2025**
**2024**
**FundraisingOther**
**Activity 2**
**Activity 3**
**Activity 4**
**Activity 5**
**Total**
**Total**
**Activities**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
39,831
42,842
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
39,831
42,842
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,448
7,901
-
-
-
-
-
-
10,645
3,966
-
-
-
-
-
-
-
-
-
-
-
-
-
-
23,093
11,867
-
-
-
-
-
-
16,738
30,975|
|---|---|